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DiNapoli's Auditors Halt $21.3 Million in Suspicious 2016 Tax Refunds
… $466 million are expected to be paid in the coming days. "My auditors are committed to safeguarding the funds of honest … audits New York state personal income tax refunds prior to payment. The Comptroller's auditors work cooperatively with … Finance to stop questionable refunds and to ensure timely payment of legitimate refunds. DiNapoli's auditors perform …
https://www.osc.ny.gov/press/releases/2017/04/dinapolis-auditors-halt-213-million-suspicious-2016-tax-refundsJericho Union Free School District – Acceptable Use Policy (2022M-194)
… that they were expected to follow the Computer Network and Internet Student Acceptable Use policy or what the District considers to be appropriate and inappropriate Internet use. District officials did not periodically review … guidance for business office staff that defines acceptable Internet use and browsing. Ensure business office staff who …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194Village of Endicott – Budget Review (B4-15-11)
… debt totaling $2 million to liquidate the accumulated deficit in the Village's general fund as of May 31, 2004. … fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key Findings Based on … funds’ tentative budgets are not balanced and include a deficit of approximately $257,000 and $155,000, respectively. …
https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… audit was to evaluate the Village’s financial operations for the period of August 1, 2008 through September 27, 2013. … budget appropriations totaled approximately $411,500 for all funds. Key Findings Due to the Board’s continuous … was attached to the claims prior to approving them for payment and that claims were for valid Village purposes. …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349Village of Endicott – Budget Review (B4-14-7)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Broome County, issued debt totaling $2 million to liquidate the accumulated deficit in the Village’s general … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7Opinion 2003-3
… firefighting service credited under the program, subject to a maximum of forty years of firefighting service. A fire … award program that provides a service award equivalent to forty dollars per month for each year of firefighting … of volunteer firefighters, through the payment of a form of municipally-funded deferred compensation for the …
https://www.osc.ny.gov/legal-opinions/opinion-2003-3Afton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… third party who reported that everything was in good order; however, this review was not an effective audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialEducators for Children, Youth and Families, Inc. – Use of Contract Funds (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Educators for Children, Youth … claims amounting to $1.8 million, out of $3.2 million in contract payments, to determine if the claims were … fraudulent transactions to an inactive Board of Directors. In addition, we found no evidence that there were any …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/educators-children-youth-and-families-inc-use-contract-funds-followAccounts Payable Advisory No. 3
… Subject: Selecting the Correct Address Sequence Vendors that provide goods and services … accounts. The Statewide Financial System may have multiple Address Sequences associated with a Vendor ID. While some vendors have a single default address which will accept all payments for a vendor, others …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/3-address-sequencePort Jefferson Union Free School District – Information Technology (2014M-039)
… file. Ensure that the server room remains locked at all times, restrict physical access to the server room to only … individuals and record the arrival and departure dates and times of employees and visitors to-and-from the server room. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mPoughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)
… internal controls over claims processing and purchasing for the period July 1, 2010, to March 31, 2012. Background … members. The District’s budgeted general fund expenditures for the 2010-11 and 2011-12 fiscal years were $81.2 million … audited. The District purchased services for web hosting, spam, and virus filtering totaling $8,205 from a company …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-andVillage of Endicott -- Budget Review (B17-4-7)
… fiscal year. Background The Village of Endicott is located in Broome County. Chapter 91 of the Laws of 2004 authorized … to exceed $2 million to liquidate the accumulated deficit in the Villag's general fund as of May 31, 2004. New York … the significant revenue and expenditure projections in the tentative budget for the general, electric and parking …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7Town of Otto – Town Clerk and Tax Collector (2012M-214)
… to May 25, 2012. Background The Town of Otto is a rural community located in Cattaraugus County, with a population of 800 residents. The Town Board … have not been refunded to the appropriate taxpayers or banks. The Board failed to provide oversight including …
https://www.osc.ny.gov/local-government/audits/town/2013/01/18/town-otto-town-clerk-and-tax-collector-2012m-214State Agencies Bulletin No. 1858
… This bulletin is superseded by Payroll Bulletin No. 1858.1 . Purpose The purpose of this … regarding the outreach and escheatment of uncashed payroll checks for calendar year 2019. Affected Employees Employees with one or more uncashed payroll checks originally issued in calendar year 2019 are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1858-outreach-escheatment-2019-uncashed-payroll-checksState Contract and Payment Actions in September
… In September, the Office of the State Comptroller approved 1,661 contracts for state agencies and public authorities valued at $1.9 … and prime contractors. Cumulatively through September for calendar year 2024, DiNapoli’s office approved … In September the Office of the State Comptroller approved 1661 …
https://www.osc.ny.gov/press/releases/2024/10/state-contract-and-payment-actions-septemberOpinion 95-5
… funds for that purpose. March 1, 1995 Louis E. Wolfe, Esq., County Attorney County of Clinton 1 Note that section …
https://www.osc.ny.gov/legal-opinions/opinion-95-5DiNapoli: Despite Labor Force Gains, Disparities Remain for Workers With Disabilities
… A new report by State Comptroller Thomas P. DiNapoli shows the labor force participation rate for those with a disability age 16 and over rose by 4.6 … labor force in 2024, less than half the rate of people in New York without a disability (69.9%) and 3.5 percentage …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-despite-labor-force-gains-disparities-remain-workers-disabilitiesDiNapoli: 31 School Districts Designated in Fiscal Stress
… System for the school fiscal year (SY) ending June 30, 2025, up from 22 districts in fiscal stress the prior year. … filed their financial reports in time to be scored in SY 2025, 4.6% have been designated as being in a level of fiscal … Lists School Districts in Stress for Fiscal Year Ending 2025 Complete List of School District Fiscal Stress Scores …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-31-school-districts-designated-fiscal-stressCity of Newburgh – Budget Review (B22-6-10)
… annual budgets must be submitted to the State Comptroller for examination and recommendations. Key Findings The City’s … fund balance and appropriated $587,250 of fund balance for the water fund. The water fund only has $261,871 of fund … estimates for sanitation user fees, sewer usage and sale of metered water. Budgeted overtime funding for police …
https://www.osc.ny.gov/local-government/audits/city/2022/11/18/city-newburgh-budget-review-b22-6-10DiNapoli: Waiving Waiting Period for Public Workers' Retirement Protects Families During Pandemic Crisis
… today applauded Governor Cuomo’s Executive Order waiving the statutory 15-day waiting period before a public employee’s service retirement can take effect. DiNapoli requested the Executive Order in order to safeguard benefits for … DiNapoli applauded Governor Cuomos Executive Order waiving the 15day waiting period before a public employees service …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-waiving-waiting-period-public-workers-retirement-protects-families-during-pandemic-crisis