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City of Olean – Budget Review (B1-16-2)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … review letter issued in March 2015. Background The City of Olean, located in Cattaraugus County, issued debt totaling … City of Olean Budget Review B1162 …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2Dutchess County – County Bridge Maintenance (S9-13-5)
Dutchess County County Bridge Maintenance S9135
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/dutchess-county-county-bridge-maintenance-s9-13-5Village of Monticello – Board Oversight (2013M-226)
… The Board did not properly oversee Village operations. The full Board did not audit all claims, which totaled … are made by the Treasurer only after such approval. Gain a full understanding of the Village’s current financial …
https://www.osc.ny.gov/local-government/audits/village/2014/02/14/village-monticello-board-oversight-2013m-226State Comptroller Thomas P. DiNapoli Statement on State Budget Negotiations
… New York State Comptroller Thomas P. DiNapoli issued the following statement today on state budget negotiations. “The Governor and Legislature are … New York State Comptroller Thomas P DiNapoli issued the following statement today on state budget negotiations …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-thomas-p-dinapoli-statement-state-budget-negotiationsDiNapoli: Former Tax Collector Accused of Pocketing $88,000 for Car Loans, Amazon Purchases, Food and Other Expenses
… Thomas P. DiNapoli today announced the arrest of Jennifer Colucci, 41, of Hopewell Junction, N.Y., for … to deal with the economic impact of the pandemic, Jennifer Colucci allegedly used taxpayer dollars to fund her … Thomas P DiNapoli today announced the arrest of Jennifer Colucci 41 of Hopewell Junction NY for allegedly …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-tax-collector-accused-pocketing-88000-car-loans-amazon-purchases-food-and-otherCity of Troy – Budget Review (B19-5-8)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget … debt. One of the City’s collective bargaining agreements (CBA) is expired and the City faces potential significant …
https://www.osc.ny.gov/local-government/audits/city/2019/11/07/city-troy-budget-review-b19-5-8Audits of Local Governments: The Audit Process
… of an audit. More detailed information can be found in: Understanding the Audit Process Brochure [pdf] . Audit … is typically the longest phase of the audit. The examiner-in-charge supervises the day-to-day activities of the onsite … OSC Audit Report: More detailed information can be found in our guidance Responding to an OSC Audit Report: Audit …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processOther Bulletin No. 73
… addition, if the employee has any subsequent time off the payroll, the increment code must be evaluated and if an … list on 09/30/2023 becomes eligible if they return to the payroll or are appointed to an eligible position between … requirement following the employee’s return to active payroll status. Demotions after 09/30/2023: An employee who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-73-october-2023-state-university-construction-fund-scf-civilState Comptroller DiNapoli Releases Municipal & School Audits
… use tax exemptions, mortgage recording tax exemptions and capital investments. DCIDA officials did not verify whether … to the board or prepare bank reconciliations. Valley Stream Central High School District – Capital Assets (Nassau County) District officials did not …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 98-5
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Interest in Contract (county coroner paid by county for burial of … director, generally, would not have a prohibited interest in a contract if he or she submitted a bill to the county …
https://www.osc.ny.gov/legal-opinions/opinion-98-5Conflicts of Interest of Municipal Officers and Employees
… is intended to help you better understand New York State law as it pertains to conflicts of interest, and your … with divided loyalties, such as when a person has to act on behalf of the public in connection with a matter that … of interest, however, are prohibited by law. What State laws govern conflicts of interest on the part of …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employeesDiNapoli Releases Bond Calendar for the Third Quarter
New York State Comptroller Thomas P DiNapoli today announced a tentative schedule for the planned sale of obligations for the state New York City and their major public authorities during the third quarter of 2014
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-releases-bond-calendar-third-quarterState Comptroller DiNapoli Releases State Audits
… OTDA Fair Hearings. Auditors also found that OTDA's closed-case coding system did not always adequately describe the case resolution. In a follow-up report, auditors found OTDA …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-state-audits-0DiNapoli Releases Bond Calendar for First Quarter
… approximately $1.65 billion scheduled for this month, $551 million for February and $239.5 million for March. The … the month of January; bond sales of up to approximately $551.2 million in variable rate tax-exempt and taxable bonds …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-releases-bond-calendar-first-quarterState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … financial data and information on 130,000 state contracts, visit Open Book New York . The easy-to-use website was …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … financial data and information on 130,000 state contracts, visit Open Book New York . The easy-to-use website was …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Fulton County Snowmobile President Arrested for Stealing Over $8,000 From Nonprofit
… Mike Poulin announced the arrest of Chad Daley, 52, for allegedly stealing over $8,000 from a nonprofit that … to fraudulently secure $40,000 in state grant money for the organization. “Chad Daley allegedly violated the … Attorney Mike Poulin and the New York State Police for their partnership in ensuring justice is served.” New …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-fulton-county-snowmobile-president-arrested-stealing-over-8000-nonprofitState Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… Comptroller Thomas P. DiNapoli released the following statement on the passage of the final state budget: “After … State Comptroller Thomas P DiNapoli released the following statement on the passage of the final state budget …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetOpinion 91-54
… (authority of village to impose a tax on rents paid by tenants of real property within the village) TAXES -- … Tax (authority of village to impose on rents paid by tenants of real property within the village) STATE … authority, a village may not impose a tax on rents paid by tenants of real property located within the village or an …
https://www.osc.ny.gov/legal-opinions/opinion-91-54DiNapoli: Central NY Village Official Stole More Than $100K
… State Comptroller Thomas P. DiNapoli announced today that an audit … own personal property taxes in 2010, 2011 and 2012. The Comptroller’s audit and investigation also revealed: Bailey … , or by mailing a complaint to: Office of the State Comptroller, Investigations Unit, 14th Floor, 110 State St., …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-central-ny-village-official-stole-more-100k