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Oswego County – County Bridge Maintenance (S9-13-8)
… determine whether counties are properly maintaining their bridges to ensure the safety of those who travel on them for … is responsible for the maintenance and monitoring of bridges. This department includes a Highway Superintendent … engineer who are directly involved with the oversight of bridges. The Department’s operating budget was $10.3 million …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/oswego-county-county-bridge-maintenance-s9-13-8Town of Hempstead Sanitary District No. Six – Professional Services and Fuel (2014M-246)
… 1, 2012 through April 30, 2013. Background The Town of Hempstead Sanitary District No. 6 is a special district that … Garden City South, Lakeview, South Floral Park, West Hempstead and a portion of Malverne in Nassau County. The … Town of Hempstead Sanitary District No Six Professional Services and …
https://www.osc.ny.gov/local-government/audits/district/2015/01/02/town-hempstead-sanitary-district-no-six-professional-services-and-fuel-2014m-246Village of Hunter – Cash Receipts and Board Oversight (2015M-254)
… over the collection of cash receipts for trash bag sales and the summer recreation program to ensure accountability and examine the Board’s oversight of Village operations for … Findings There were no procedures for the reconciliation and reporting of cash receipts from trash bag sales to …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254Town of Ripley – Water District Financial Condition and Legal Services (2014M-15)
… our audit was to evaluate the financial condition of Water District 1 and determine if the Board complied with adopted resolutions … Town’s two water districts, and adopted budgets for one district were unreasonable, resulting in annual operating … our audit was to evaluate the financial condition of Water District 1 and determine if the Board complied with adopted …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-ripley-water-district-financial-condition-and-legal-services-2014m-15Town of Catskill – Internal Controls Over Selected Financial Operations (2014M-165)
… 22, 2014. Background The Town of Catskill is located in Greene County and has a population of approximately … and the Receiver had accumulated approximately $66,000 in taxpayer funds by the end of our audit period as a result …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-catskill-internal-controls-over-selected-financial-operations-2014m-165Village of Great Neck – Transparency of Fiscal Activities (S9-24-20)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … year 2022-23, the Board’s ineffective oversight resulted in a lack of transparency with the public regarding the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-great-neck-transparency-fiscal-activities-s9-24-20Wayland-Cohocton Central School District – Building Access Accounts and Badges (2024M-113)
… properly managed and remain active can potentially result in unauthorized building access. District officials: Did not … and badges. Granted access to 39 individuals participating in continuing education programs without conducting any …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/20/wayland-cohocton-central-school-district-building-access-accounts-andTown of Java – Tax Collection Remittance (P1-24-21)
… report – pdf] Audit Objective Determine whether the Town of Java (Town) Tax Collector remitted all collections as required by New York State Town Law (Town Law). Key Findings The Tax Collector did not … Determine whether the Town of Java Town Tax Collector remitted all collections as …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21Town of Rochester – Financial Condition and Highway Department Payroll (2015M-324)
… July 31, 2015. Background The Town of Rochester is located in Ulster County. The Town, which has approximately 7,300 … Employees did not always use the time clock to clock in and the Superintendent was unable to provide examiners …
https://www.osc.ny.gov/local-government/audits/town/2016/06/24/town-rochester-financial-condition-and-highway-department-payroll-2015m-324DiNapoli Testifies Before U.S. House Committee on Financial Services Subcommittee on Diversity & Inclusion
… DiNapoli testified today before the U.S. House Committee on Financial Services Subcommittee on Diversity and Inclusion. The hearing, titled “By the … Commitment to Diversity, Equity and Inclusion,” focused on how investors utilize such data. DiNapoli said research …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-testifies-us-house-committee-financial-services-subcommittee-diversity-inclusionState Comptroller DiNapoli Releases Municipal Audits
… consequences on the city, such as reputation damage, lawsuits, a disruption in operations or a security breach. …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-audits-0SUNY Bulletin No. SU-261
… Purpose To notify SUNY agencies of a new deduction code for after tax (ROTH) contributions to the … 2018 Agency Actions SUNY payroll staff will need to enter deduction code 412 for 403(b) ROTH participants on the … – 09/06/2018 Agencies must review the Goal Amount for deduction codes 404, SUNY 403(b) Plan and 412 to prevent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-261-new-403b-after-tax-deferred-annuity-plan-roth-sunyAkron Man Pleads Guilty to Stealing FEMA Grant Funding Intended for Education Expenses
… State Comptroller Thomas P. DiNapoli and U.S. Attorney James P. Kennedy, Jr. announced today that Richard A. Lobur, 55, of Akron, NY, pleaded before U.S. District Judge Elizabeth A. Wolford … public’s money was exposed. I thank United States Attorney James P. Kennedy and Acting Homeland Security Inspector …
https://www.osc.ny.gov/press/releases/2019/07/akron-man-pleads-guilty-stealing-fema-grant-funding-intended-education-expensesOpinion 2002-3
… of this State may establish, by petition (Town Law §190 et seq .) or town board motion (Town Law §209 et seq .), a public dock district. Town Law §198 sets forth a …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3Opinion 93-26
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE DISTRICTS -- Fees (authority to … provision of personnel to operate district-owned vehicles in connection with providing ambulance service within the … p 33). Notwithstanding the apparently mandatory language in sections 202 and 202-a, we have previously expressed the …
https://www.osc.ny.gov/legal-opinions/opinion-93-26XVII.3 Lapsing Transaction Deadlines – XVII. Lapsing Appropriations
… Review Agencies must review the NYKK0004 – Appropriations Due To and Not Due To Lapse and report any appropriation lapse date … deadline. See Section 2.A. - NYKK0004 Appropriations Due To and Not Due To Lapse Report of this Chapter for more …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii3-lapsing-transaction-deadlinesDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account
… developments supervised by Division of Housing and Community Renewal are provided safe and clean living conditions, and whether funds are properly accounted for and used for intended purposes. This … developments supervised by the Division of Housing and Community Renewal are provided safe and clean living …
https://www.osc.ny.gov/state-agencies/audits/2024/07/03/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellSUNY Bulletin No. SU-330
… inform campuses of the 2022 UUP Part-time academic faculty minimum increases and provide instructions for manually … provides for an increase to part-time academic faculty minimum salaries. Effective Dates The 2022 UUP Part-time academic faculty minimum increases are effective the semester beginning after …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-330-2022-part-time-academic-faculty-minimum-increases-psnuState Comptroller DiNapoli Releases Municipal Audits
… , Village of Rushville and the Village of Scottsville . "In today's fiscal climate, budget transparency and … for a capital project to upgrade its transfer station. In addition, the board did not adopt IT policies and … spending, the state's 150,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… surplus fund balance ranged from approximately 7 to 15% of the upcoming year’s budget, which was $3.5 million to … that annually overestimated appropriations by an average of $9.4 million per year, or a cumulative total of approximately $28.2 million after adjusting for unplanned …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-releases-municipal-school-audits