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Town of Cambria – Capital Projects Financing (2017M-161)
… improperly deposited in the general fund to the debt service fund and use it to pay off the BAN. …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-cambria-capital-projects-financing-2017m-161State Comptroller DiNapoli Statement on New York City Preliminary Budget
… Thomas P. DiNapoli released the following statement on New York City's Fiscal Year (FY) 2026 Preliminary Budget: … projected revenue and $2.4 billion allocated but not spent on asylum seekers through June 30, 2026 will be used to fund … Thomas P DiNapoli released the following statement on New York Citys Fiscal Year FY 2026 Preliminary Budget …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetIndustrial Development Agencies in New York State
… An IDA is a type of public benefit corporation that offers financial incentives, including property tax exemptions, to … economic development. The goals of IDAs include increasing job opportunities and improving economic welfare within the …
https://www.osc.ny.gov/local-government/industrial-development-agencies-new-york-stateRochester Academy Charter School – Purchasing (2013M-144)
… Purpose of Audit The purpose of our audit was to review the School’s purchasing practices for the period July 1, 2011, to March 1, 2013. Background The Rochester Academy Charter …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/26/rochester-academy-charter-school-purchasing-2013m-144Town of Throop – Highway Department (2021M-115)
… provided adequate oversight of the Highway Department’s (Department) financial activities. Key Findings The Board … Superintendent did not provide adequate oversight of the Department’s financial activities. The Board and … provided adequate oversight of the Highway Departments Department financial activities …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115Hastings-on-Hudson Union Free School District - Information Technology (2023M-104)
… accounts through written policies and procedures. Disable 551 unneeded network user accounts. These accounts had last …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/hastings-hudson-union-free-school-district-information-technology-2023mIX.5 Federal Billing & Invoicing Overview – IX. Federal Grants
… transactions will get collected into the Project Costing (PC) module. Once the contract that the grant award and … to take advantage of discounts on payments to vendors under the Procure to Pay Initiative (P2P) and still remain in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-overviewNew Hartford Central School District – Payroll (2021M-149)
… accordance with Board authorizations. However, there are opportunities for District officials to strengthen internal … over the payroll clerk who could add new employees to the financial system and was responsible for adding and changing … user permissions were restricted to employees based on job duties. Ensure the Assistant Superintendent for Business …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149Fishers Fire District – Financial Condition (2021M-128)
… the Board of Commissioners (Board) effectively managed the Fishers Fire District’s (District’s) financial condition. Key … the Board of Commissioners Board effectively managed the Fishers Fire Districts Districts financial condition …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128Town of Mount Morris – Justice Court (2012M-129)
… controls over the financial operations of the Court for the period January 1, 2005, to June 22, 2012. Background … collected approximately $94,590 in fines and surcharges for the period January 1, 2010, to June 22, 2012. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129Tuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
… were not covered under a collective bargaining agreement (CBA), employment contract or Board resolution. As a result, … and approved by position, individual or part of a CBA. Establish procedures to ensure all leave accruals are …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15Waterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
… access to the District’s IT systems, and the lack of a comprehensive written IT contingency plan impairs the … access rights to the network. Perform periodic reviews of all network user accounts to determine whether they were appropriate or needed. As a result, 11 percent of the District’s non-student user accounts were unneeded and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationTown of Stony Point – Budget Review (B6-13-15)
… estimated revenues of $1.5 million in the general fund from the sale of Town property. Revenue from the sale of property is non-recurring (one-shot) revenue …
https://www.osc.ny.gov/local-government/audits/town/2013/10/15/town-stony-point-budget-review-b6-13-15Transportation – 2023 Financial Condition Report
… Highway Conditions Improve Slightly for the Third Year in a Row The State is responsible for maintaining more than 42,700 lane miles of highway. … in Other States In 2022, New York State was responsible for maintaining 8,535 bridges.* A bridge is considered in …
https://www.osc.ny.gov/reports/finance/2023-fcr/transportationOpinion 88-77
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … pecuniary or material benefit accruing to a municipal officer or employee as the result of a contract with the … Municipal Law, §806). It should also be noted that recent court cases have held public officials to a high standard of …
https://www.osc.ny.gov/legal-opinions/opinion-88-77Opinion 92-10
… opinion. ABANDONED AND LOST PROPERTY -- Money (unclaimed redemption payments on bearer serial bonds) BONDS AND NOTES -- Redemption (disposition of unclaimed moneys representing … letter regarding the disposition of moneys held for the redemption of bonds issued by the village. You state that 35 …
https://www.osc.ny.gov/legal-opinions/opinion-92-10CUNY Bulletin No. CU-704
… Unit DC37 TG DC37 SJ DC37 TP DC37 TJ DC37 TH DC37 CC DC37 CD DC37 TL DC37 TM DC37 TO DC37 TR DC37 TU DC37 TX … the employee’s record. (The waiver form can be found at: https://paidfamilyleave.ny.gov/pfl-waiver-form ), AND Update …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-704-city-university-new-york-cuny-paid-family-leaveOpinion 88-36
… that bear on the issues discussed in the opinion. COUNTY SHERIFF -- Liability (loss of funds) INSURANCE -- Liability … misconduct of deputy sheriff or other employee of sheriff's department. Deputy sheriff or other employee also may be … Whether a sheriff is personally responsible for cash shortages …
https://www.osc.ny.gov/legal-opinions/opinion-88-36Comptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea by New Jersey Woman Over Theft of More Than $162,000 in New York State Pension Benefits
… New Jersey, over the theft of more than $162,000 in pension benefits from the New York State and Local … retirement benefits until 2012, despite her mother’s death in 2006. Linda Miller pleaded guilty to 3rd degree Grand Larceny, a class D felony, in Albany County Court before the Honorable Thomas A. …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-new-jersey-woman-over-theft-more-162000DiNapoli: Disgraced Top Officials at School for At-Risk Students Arraigned on Public Corruption Charges
… P. DiNapoli and Westchester County District Attorney Susan Cacace announced that two former officials at the … DiNapoli and Westchester County District Attorney Susan Cacace announced that two former officials at the …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-disgraced-top-officials-school-risk-students-arraigned-public-corruption-charges