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DiNapoli: Former Potter Town Clerk Arrested for Theft of Nearly $24,000

… State Comptroller Thomas P. DiNapoli, Yates County District … 21, 2019. “Ms. Brown violated the trust of her community by allegedly diverting nearly $24,000 in town funds to … Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at …

https://www.osc.ny.gov/press/releases/2020/11/dinapoli-former-potter-town-clerk-arrested-theft-nearly-24000

Whispering Pines Preschool, Inc. – Compliance With the Reimbursable Cost Manual

… Purpose To determine whether the costs reported by Whispering Pines … and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM). Our … Remind Whispering Pines officials of the pertinent SED guidelines that relate to the deficiencies we identified. To …

https://www.osc.ny.gov/state-agencies/audits/2015/06/02/whispering-pines-preschool-inc-compliance-reimbursable-cost-manual

State Comptroller DiNapoli Releases School Audits

… New York State Comptroller Thomas P. DiNapoli today announced … in errors in reporting reimbursable expenditures to the New York State Education Department (SED). Specifically, … better access to the financial workings of government. … New York State Comptroller Thomas P DiNapoli today announced …

https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-1

Comptroller DiNapoli Calls on Major Corporations to Report on Disability Inclusion

… Apple, McDonald’s, Nike and Twentieth Century Fox, to report on their inclusion of people with disabilities … “We want the companies our pension fund invests in to be desirable places to work for everyone,” DiNapoli said. “Studies have shown …

https://www.osc.ny.gov/press/releases/2019/01/comptroller-dinapoli-calls-major-corporations-report-disability-inclusion

Pulaski Academy and Central School District – Financial Condition (2016M-81)

… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period July 1, 2014 … 30, 2015. Background The Pulaski Academy and Central School District is located in the Towns of Richland, Sandy …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pulaski-academy-and-central-school-district-financial-condition-2016m-81

Depew Union Free School District – Financial Condition (2016M-229)

… with the statutory limit and develop a plan to use excess funds in a manner that benefits residents. … Depew Union Free …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/depew-union-free-school-district-financial-condition-2016m-229

Drug Management and Disposal

… boxes, where unwanted drugs can be dropped off in a secure box; takeback events, which are generally held at …

https://www.osc.ny.gov/state-agencies/audits/2018/04/27/drug-management-and-disposal

State Comptroller DiNapoli Releases Audits

… a fleet of 1,950 non-revenue service vehicles used to support transit operations. Despite an estimated value of … need for more repairs. Also, there was no inventory system to track parts purchased for vehicle maintenance, resulting in parts that were missing or untraceable to a vehicle. Notably, for the audit period, maintenance …

https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-audits

Opinion 2002-16

… This opinion represents the views of the Office of the State Comptroller at the time … or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans … corporation to publicize resources available in downtown area) MUNICIPAL CORPORATIONS -- Powers and Duties …

https://www.osc.ny.gov/legal-opinions/opinion-2002-16

Opinion 89-52

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … program activities and training programs is eligible for State aid reimbursement when such coordination is …

https://www.osc.ny.gov/legal-opinions/opinion-89-52

Opinion 90-49

… , supra , is consistent with the rule in most other states (see, State of Washington ex rel. Greb v Hurn , 172 P …

https://www.osc.ny.gov/legal-opinions/opinion-90-49

Comptroller DiNapoli Releases Municipal Audits

… New York State Comptroller Thomas P. DiNapoli today announced his … our local communities is a top priority," said DiNapoli. "By auditing municipal finances and operations, my office … continues to provide taxpayers the assurance that their money is being spent appropriately and effectively." Town of …

https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits

Former Village of Candor Mayor Pleads Guilty to Stealing From the Village

… New York State Comptroller Thomas P. DiNapoli and the New York State … Superintendent Steven G. James said, “Today’s guilty plea by former Village of Candor Mayor Eric Halstead underscores … Halstead intermittently and irregularly deposited money back into the village’s account in the amount of …

https://www.osc.ny.gov/press/releases/2025/01/former-village-candor-mayor-pleads-guilty-stealing-village

Emerging Manager Definition and Life Cycle

… strategy Manager orientation towards investing to build an institutional investor-ready firm Sound compliance and … Seed & Early The firm typically has managed money for institutional investors less than five years Has access to …

https://www.osc.ny.gov/common-retirement-fund/emerging-manager/emerging-manager-definition-and-life-cycle

City of Amsterdam – Records and Reports (2013M-266)

… our audit was to review the City’s accounting records and financial condition for the period June 1, 2011 to March 31, … with the annual independent audit of the City’s financial statements. As of September 17, 2013, the City had … and refer to the Local Government Management Guide for assistance in developing future budgets. … City of Amsterdam …

https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-amsterdam-records-and-reports-2013m-266

Town of Delhi - Highway Department Leave Records (2020M-53)

… not being properly recorded, while 89 hours was attributed to the Deputy’s failure to use sick leave for lost time due to an occupational injury, which resulted in an overpayment …

https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-delhi-highway-department-leave-records-2020m-53

Spencer-Van Etten Central School District – Financial Condition (2014M-233)

… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period … District is located in the Towns of Baldwin, Chemung, Erin and Van Etten in Chemung County; the Town of Cayuta in Schuyler County; the Towns of Spencer, Barton and Tioga in Tioga County; and the Towns of Danby and …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/spencer-van-etten-central-school-district-financial-condition-2014m-233

Rural Roundtable

… Agriculture & Rural Communities A Profile of Agriculture in New York State (November 2024) Rural New … Deployment (July 2023) Empire State Development: New NY Broadband Program (July 2022) The Growing Role of Counties in Emergency Medical Services (March 2024) … List of reports for the Rural Roundtable …

https://www.osc.ny.gov/reports/rural-roundtable