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Village of Oxford – Justice Court Operations (2013M-219)
… for properly. We found numerous errors and irregularities, from adjudicating traffic tickets to recording, collection … Key Recommendations Reimburse the amounts the accounts are short and bring the records and reports up-to- date. Properly …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/02/14/village-oxford-justice-court-operations-2013m-219City of Saratoga Springs – Financial Condition (2012M-201)
… Purpose of Audit The purpose of our audit was to review the financial condition of the City’s general, … water and sewer funds for the period January 1, 2008, to December 31, 2011. Background The City of Saratoga Springs … significantly increased from $165,723 on December 31, 2006 to $6.2 million on December 31, 2011. As of October 31, 2012, …
https://www.osc.ny.gov/local-government/audits/city/2013/02/15/city-saratoga-springs-financial-condition-2012m-201Town of Wawayanda – Financial Management and Information Technology (2013M-260)
… Purpose of Audit The purpose of our audit was to assess the Town's financial management and controls over information … were under-estimated and expenditures over-estimated for all three fiscal years. The unrealistic budgets caused total …
https://www.osc.ny.gov/local-government/audits/town/2013/11/29/town-wawayanda-financial-management-and-information-technology-2013m-260Comptroller DiNapoli Releases State Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued: Office of Children and … managing energy consumption and had not achieved the 35 percent energy reduction goals set forth in Executive … remittances. Auditors found Tri-State did not comply with all contract requirements, such as hours of operation and …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-audits-0Opinion 88-45
… This opinion represents the views of the Office of the State Comptroller at the time … be permitted to draw against the entire amount of the line all at once or in increments. Interest would be payable … school district or district corporation to finance all or part of the cost of any object or purpose for which …
https://www.osc.ny.gov/legal-opinions/opinion-88-45Opinion 88-7
… (use of surplus proceeds to pay debt service) MUNICIPAL FUNDS - Appropriations and Expenditures (need to use debt … as a revenue for the succeeding year, or together with the funds already appropriated, applied for the purposes of such … has been made in the budget to pay debt service from funds other than funds from the reserve fund). We also note …
https://www.osc.ny.gov/legal-opinions/opinion-88-7Beekmantown Fire District No. 1 – Board Oversight (2025M-70)
… days late. Properly audit and approve all claims before payment. We reviewed 257 disbursements for claims paid …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-board-oversight-2025m-70State Comptroller DiNapoli Releases Audits
… auditors determined that HTFC is making program payments to property owners for the correct number of units and that … by project owners, but found opportunities for HTFC to better ensure it receives all the information it should from USDA that would allow HTFC officials to sufficiently monitor individual projects. Department of …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-auditsOpinion 2000-22
… OF INTEREST -- Exceptions (contracts entered into prior to municipal service) -- Legal Services (contract with town … or her law firm. The attorney, however, would be required to disclose his or her interest in the contract. The attorney … compensated services for private clients in relation to any matter before any town agency for which the town …
https://www.osc.ny.gov/legal-opinions/opinion-2000-22State Agencies Bulletin No. 2011
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s … payments not automatically processed. Affected Employees: All employees in Bargaining Unit 01 or Bargaining Unit 21 … Mass Salary Additional Pay Report This report identifies all employees receiving an automatic increase for Location …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2011-april-2022-increase-location-pay-downstate-adjustment-and-location-payState Comptroller DiNapoli Releases Municipal & School Audits
… village board to audit all claims against a village before payment is made, the board did not perform a thorough and …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. Metropolitan … pre-emptively monitor lengthy investigations or to analyze all delays to determine their root cause in order to … to assist businesses and non-profit organizations across all five boroughs retain employees during the COVID-19 …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-audits-0Comptroller DiNapoli Releases Municipal Audits
… , Town of Easton , Town of Hillsdale , City of Mount Vernon and the Roosevelt Public Library . “In today’s fiscal … not provide oversight of the clerk’s work. City of Mount Vernon – Payroll (Westchester County) City officials need to … Coxsackie Town of Easton Town of Hillsdale City of Mount Vernon and the Roosevelt Public Library …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli and A.G. Schneiderman Announce Indictment of Former West Ghent Volunteer Fire Company Treasurer for Allegedly Embezzling Fire Company Money
… the arrest and arraignment of Gail E. Cesternino (46), for allegedly embezzling over $55,000 from the West Ghent … on the Fire Company's credit card, including purchases for her personal sales business. Today's indictment is the … the arrest and arraignment of Gail E Cesternino 46 for allegedly embezzling over $55000 from the West Ghent …
https://www.osc.ny.gov/press/releases/2017/04/comptroller-dinapoli-and-ag-schneiderman-announce-indictment-former-west-ghent-volunteer-fire-companyComptroller DiNapoli Releases Municipal Audits
… DiNapoli today announced his office completed an audit of the Clifton Park-Halfmoon Fire District No. 1 , Clifton Park … Agency , Town of Hebron , Pultneyville Fire District and the Waterford Volunteer Fire Department . “In today’s fiscal … with state law. Some firefighters did not receive all of the LOSAP points to which they were entitled. Clifton …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases Municipal Audits
… and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately … company membership. However, they have not ensured that all cash receipts were deposited in full. Inadequate internal … than 50,000 state contracts, visit www.openbooknewyork.com . The easy-to-use website was created by DiNapoli to …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-municipal-audits-0Tier 6 Defined Contribution Plan Option
… newly hired on or after July 1, 2013 have the option to choose either the traditional defined benefit plan or a … they are hired is at least $75,000. Employees who wish to choose the defined contribution plan must file an election … their first 30 days of employment. You must continue to inform your new employees of their right to join the …
https://www.osc.ny.gov/retirement/employers/tier-6-defined-contribution-plan-optionIncarcerated and Death Matches
Our Office examined $14 billion in payments for more than 17 million in medical and other service charges the New York State Insurance Fund NYSIF made on beh
https://www.osc.ny.gov/state-agencies/audits/2017/08/09/incarcerated-and-death-matchesThree Village Central School District – Financial Operations (2021M-141)
… Properly assign administrative and user access rights to the financial software. Establish an electronic banking … Treasurer’s duties or provide adequate oversight. Present all claims to the claims auditor for review and approval … Adhere to the financial software policy, ensure all claims are audited and approved prior to payment and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/three-village-central-school-district-financial-operations-2021m-141Town of Carroll – Town Clerk (2022M-20)
… The Clerks did not remit water rents and Clerk fees to the Town Supervisor (Supervisor) or to the appropriate State agencies by the 15th of each month. … a former Clerk held water rents totaling $94,200 for up to two months before remitting them to the Supervisor. Key …
https://www.osc.ny.gov/local-government/audits/town/2022/06/24/town-carroll-town-clerk-2022m-20