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DiNapoli and Orange County DA Hoovler Detail Guilty Plea in Pension Fraud Case
… New York State Comptroller Thomas P. DiNapoli and Orange County District Attorney David M. Hoovler announced that on Thursday, April 14, 2022, Valerie White, 58, of … the total funds that White illegally stole from the state pension system. White’s mother was a pensioner, vested in the …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-and-orange-county-da-hoovler-detail-guilty-plea-pension-fraud-caseDiNapoli Releases Report on Tax Check-Off Donations
… decline in total donations, as well as in the number of contributions, in the 2019-20 state fiscal year (SFY), … by DiNapoli’s office in 2014 found that large amounts of money were being collected in various funds but not being … prior year and that several others had yet to spend any of their contributions. At the end of SFY 2019-20, the …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-releases-report-tax-check-off-donationsOpinion 2002-3
… Districts (expansion of activities to include maintenance and operation of recreational facilities) LOCAL LAWS -- … of a public dock district to include maintenance and operation of recreational facilities such as a playground and swimming pool. You ask whether a town board may expand …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3DiNapoli: Nearly 700 Authorities Operate With Little Oversight, Limited Transparency
… in New York state and provide a host of important services to citizens. However, the 639 authorities operating outside … periodically release research and policy reports probing how local authorities can operate more effectively and be … governments, it’s difficult for taxpayers to know how effective they are. My audits have shown an increased …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-nearly-700-authorities-operate-little-oversight-limited-transparencyComplaint Processing (Follow-Up)
… Objective To assess the extent of implementation of the four … policing and racial profiling. Once a civilian complaint is filed, investigators gather documentary and video evidence … vote of a panel of three Board members. CCRB reported that it received 3,700 complaints within its jurisdiction in …
https://www.osc.ny.gov/state-agencies/audits/2024/09/05/complaint-processing-followMonroe County – Golf Course Contract Management (2014M-111)
… operations. The operating budget for the 2014 fiscal year totals approximately $1 billion. Key Finding County … contractual maintenance work is adequately completed each year. Ensure that adequate staffing levels are maintained and …
https://www.osc.ny.gov/local-government/audits/county/2014/08/11/monroe-county-golf-course-contract-management-2014m-111Real Property Tax Exemptions Administration (2017-MR-4)
… [read complete report] We also issued 10 letter reports to the following Towns: Callicoon , Carlisle , Chenango , Cherry … through December 31, 2016. Background All real property in New York is subject to taxation unless specific legal … of Age or Older (Senior Citizens) and Veterans exemptions in 10 towns. Key Findings Assessors granted exemptions that …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4Killawog Fire District – Controls Over Financial Operations (2013M-111)
… Purpose of Audit The purpose of our audit was to determine whether the … records annually or contract with an independent auditing firm to do so. … The purpose of our audit was to determine …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/killawog-fire-district-controls-over-financial-operations-2013m-111County of Clinton Industrial Development Agency – Project Monitoring (2014M-205)
… Purpose of Audit The purpose of our audit was to examine the Agency’s operations to … 1, 2013 through April 30, 2014. Background The County of Clinton Industrial Development Agency is an independent …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/12/12/county-clinton-industrial-development-agency-projectTown of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
… (61 percent), valued at approximately $3.8 million in assessed value, lacked one or more pieces of supporting … a result, the property owner incorrectly received $15,231 in tax reductions. Agricultural building exemptions that were … the property owner may have incorrectly received $80,126 in tax reductions. The Assessor did not have any …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200Limestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… and reported and that Company money was safeguarded for the period January 1, 2013 through April 30, 2014. … in unsupported disbursements that may not have been for appropriate Company purposes. The Board did not cause the … documentation. Maintain detailed financial records for each fund-raising event. … Limestone Volunteer Firemen …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014mState Agencies Bulletin No. 1201
… employee being Rehired, Concurrently Hired, or Transferred does not have a National ID in PayServ, the system will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1201-changes-entering-rehires-concurrent-hires-and-transfers-payservFire Island Union Free School District – Claims Auditing (2023M-114)
… ensuring that the Business Office had authorized payment for the goods and services received. 10 claims totaling … to verify that all supporting documentation was available for audit of the claim. Key Recommendations Update written … sufficient supporting documentation before approving them for payment. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114Stamford Central School District – Fund Balance Management (2022M-199)
… the Stamford Central School District (District) Board of Education (Board) and officials effectively managed fund … the 2019-20 through 2021-22 fiscal years by an average of $1.4 million (14 percent) and planned to use fund balance … fund balance exceeded the 4 percent statutory limit in two of the last three fiscal years by approximately $700,000 (6.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199Village of Hempstead – Budget Review (B7-16-4)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s … Laws of 2006 authorizes the Village of Hempstead (Village) to issue debt totaling $4.2 million to liquidate the accumulated deficit in the Village’s general …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4DiNapoli: Local Sales Tax Collections Increased by 4% in August
… Local sales tax collections in New York state grew by 4% in August compared to the same month in … For August 2023, compared with August 2022: New York City’s collections totaled $760 million, an increase of 1.2%, or …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-local-sales-tax-collections-increased-4-augustFine Fire District – Board Oversight (2023M-81)
… financial activity and ensured appropriate records and reports were maintained. Key Findings District officials did … not: Ensure basic accounting records were maintained, it received written financial reports to manage operations or … records. Develop and adopt realistic budgets, hold public budget hearings, and develop and adopt written multiyear …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81License Fee Revenues (Follow-Up)
… Department of Consumer Affairs (Department) is responsible for ensuring that consumers and businesses benefit from a … marketplace. The Department issues licenses and permits for certain businesses operating and collects associated fees. For the fiscal year ended June 30, 2013 the Department …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/license-fee-revenues-followCampbell-Savona Central School District – Financial Condition (2015M-42)
… our audit was to review the District’s financial condition for the period July 1, 2011 through January 31, 2015. … 890 students. Budgeted general fund appropriations for the 2014-15 fiscal year are $23.4 million. Key Findings … appropriations when they prepared and adopted budgets for the last three fiscal years, even though this poor …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42Town of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)
… and improperly delegated check signing authority to all Board members. The Board, despite having no authority to … compensation payments and explore the potential to recoup all or part of the payments already made. Conduct a deliberate, thorough and timely audit of all claims prior to payment and ensure that all checks are …
https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processing