Search
DiNapoli Halts $24 Million in Suspicious Tax Refunds
… said. “Tax cheats are continually coming up with new schemes to get money they aren’t entitled to. My office works …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-halts-24-million-suspicious-tax-refundsXI.2.O Contracts with Not-for-Profit Organizations – XI. Procurement and Contract Management
… state without certifying compliance with "all applicable registration and filing requirements”. When submitting … (OSC) for approval, State agencies must provide charities registration information for the applicable charitable … submit one of the following: The organization's charities registration number and written documentation from OAG that …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2o-contracts-not-profit-organizationsAspire of Western New York – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Aspire of Western … 2012. Background Aspire provides a wide range of services to children with disabilities from birth through age 21, … between the ages of three and five years. Pursuant to the State Education Law, providers such as Aspire are …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/aspire-western-new-york-compliance-reimbursable-cost-manualCity of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… $18.4 million. Key Findings City officials did not exercise proper oversight of cash receipts and did not … the Clerk. Internal controls over the issuance of parking tickets were not established to provide reasonable assurance that all tickets were accounted for. Procedures for the collection and …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mCounty of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)
… Purpose of Audit The purpose of our audit was to evaluate the Authority’s procedures over solid waste and … is an independent public benefit corporation established to plan, develop and construct solid waste management facilities and to contract with Franklin County, other municipalities, state …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/12/29/county-franklin-solid-waste-management-authority-solid-waste-andGouverneur Central School District – Financial Management (2016M-351)
… The Gouverneur Central School District is located in the Town of Antwerp in Jefferson County and the Towns of DeKalb, Edwards, Fowler, Gouverneur, Hermon, Macomb, Pitcarin and Rossie in St. Lawrence County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351Albany City School District – Separation Payments and Information Technology (2012M-251)
… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments … and information technology for the period July 1, 2011, to August 31, 2012. Background The Albany City School … the correct amount for separation payments provided to the employees leaving District service. Except for two …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-informationTown of Dunkirk – Justice Court (2013M-106)
… of our audit was to evaluate internal controls over the Court’s financial operations for the period January 1, 2012, … duties involve adjudicating legal matters within the Court’s jurisdiction and administering moneys collected from … fees, and restitution. Key Findings The Justices, and the Court Clerk, did not prepare monthly accountabilities of …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-dunkirk-justice-court-2013m-106Essex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)
… Purpose of Audit The purpose of our audit was to examine the Sheriff’s Departments’ internal controls over … receipts and disbursements for the period January 1, 2011, to September 30, 2012. Background Essex County is located in … manner. The civil clerk affixes the Sheriff’s signature to Department checks without his direct oversight or review. …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-andWatervliet City School District – Payroll and Claims Processing (2013M-4)
… Purpose of Audit The purpose of our audit was to examine the District’s payroll and claims processing operations for the period July 1, 2011, to June 30, 2012. Background The Watervliet City School … overpaid by $11,083 at retirement for 17.5 vacation days to which he was not entitled and a former employee was …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4School Districts’ Energy Performance Contracts (2013-MR-1)
… purpose of our audit was to review the projected cost and energy savings achieved by energy performance contracts (EPC) entered into by eight … August 21, 2013. Background An EPC is an agreement with an energy services company in which energy systems are … School Districts Energy Performance Contracts 2013MR1 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1New York State Comptroller Thomas P. DiNapoli Statement on NYC Finances
… revenues in City Fiscal Year (FY) 2022 allowed the city to build reserves and other budgetary cushion, but many of … “The enormity of these risks requires the city to continue to identify areas for revenue enhancement, cost efficiencies …
https://www.osc.ny.gov/press/releases/2022/09/new-york-state-comptroller-thomas-p-dinapoli-statement-nyc-financesState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … Operations (Suffolk County) Town officials need to improve the fuel inventory recordkeeping to help ensure fuel is safeguarded. The board did not enter …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … generally supported by adequate documentation and appeared to be for proper school purposes. However, the board did not … bylaws were followed and at times allowed the board chair to control all aspects of the disbursement and purchasing …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-0More About This Retirement Plan – Special 20- and 25-Year Plans
… retirement plan summary describes the benefits available to Tier 2, 3 (Article 11), 5 and 6 members of the Police and … elected one of these special plans. NYSLRS is required to compare the employer’s special plan cost to the cost of the Article 14 plan and assign you to the less …
https://www.osc.ny.gov/retirement/publications/1517/more-about-retirement-planDiNapoli: New York City Man Charged with Stealing Over $50,000 in Pension Benefits Meant for Deceased Sister-in-Law
… for their partnership in bringing Ray to justice.” The pensioner, Ray’s sister-in-law, retired on disability … deposited, which was a joint account in the name of the pensioner and Ray. The investigation found that Ray diverted …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-new-york-city-man-charged-stealing-over-50000-pension-benefits-meant-deceased-sister-lawComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … not properly accrued. More than $6,000 of overtime paid to the chief and a patrolman was not adequately supported by … of water produced by the village’s water system was billed to customers. Town of Jefferson – Selected Financial …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-1Opinion 89-43
… opinion. FIRE DISTRICTS -- Treasurer (change from elective to appointive) TOWN LAW, §§174(2), 176(2-a): A fire district … the office of fire district treasurer from an elective to an appointive office pursuant to the procedures set forth in Town Law, §176(2-a). This is …
https://www.osc.ny.gov/legal-opinions/opinion-89-43Former West Carthage Treasurer Charged With Stealing Thousands of Dollars From the Village
… the Village of West Carthage, Kaytlin Ennis, was arraigned yesterday afternoon for allegedly stealing over $3,000 from … the Village of West Carthage Kaytlin Ennis was arraigned yesterday afternoon for allegedly stealing over $3000 from …
https://www.osc.ny.gov/press/releases/2025/02/former-west-carthage-treasurer-charged-stealing-thousands-dollars-villageComptroller DiNapoli Releases School Audits
… established and funded a liability reserve to $800,000 for a purpose that was not permissible. Owego-Apalachin … District officials did not develop reasonable estimates for expenditures and use of fund balance in the annual … close to the actual revenues received, expenditures for fiscal years 2008-09 through 2012-13 were significantly …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits-1