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State Comptroller DiNapoli and Rockland D.A. Announce Middletown Man Arraigned on Grand Larceny Charges
… uncovered his fraud, and he will now be held accountable for his actions. My office will continue to protect the … On or about November 15, 2018, Cesar submitted a request for a loan in the amount of $3,900 (minus a loan fee of $20) …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-and-rockland-da-announce-middletown-man-arraigned-grand-larceny-chargesDiNapoli: Local Governments Levy $36.6 Billion in Property Taxes
… public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-governments-levy-366-billion-property-taxesThe Economic Impact of the Great Outdoors
… which include outdoor festivals and concerts, sporting events, amusement parks and golf courses, make up 18 percent. … it ranked second for festivals, concerts and sporting events; third for camping and hiking; and fourth for … counties for license issuances were upstate, Erie County selling the most. However, in rural counties, such as …
https://www.osc.ny.gov/reports/economic-impact-great-outdoorsOpinion 88-29
… and employees. Pursuant to General Municipal Law, §800(3), an "interest" is defined as a direct or indirect … (General Municipal Law, §§856[2], 925; Village Law, §4-400[1]). Therefore, even if the village board and mayor are not … the IDA's successor in interest. In view of the close connections between an IDA and the village, local officials …
https://www.osc.ny.gov/legal-opinions/opinion-88-29Opinion 96 - 14
… contracts). Based on the facts presented, it appears that only one of the exceptions in General Municipal Law, §802 is …
https://www.osc.ny.gov/legal-opinions/opinion-96-14Contract Advisory No. 20
… all STS or AC 340-S forms to validate required data fields and transactional information are included and asked to write in any missing fields and/or transactional information. OSC will temporarily accept …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/20-sfs-92-related-issues-contract-single-transaction-summary-sts-and-ac-340-sXV.1 Overview – XV. End of Year
… provide the procedures and guidelines Business Units need for year-end processing of transactions including Fiscal Year …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv1-overviewHoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)
… there were two signatures on checks. The Board established a "best practices" policy for use of debit cards. However, the term "best practices" is vague, and … Company official is required before someone uses the debit card. Key Recommendations Revise the by-laws to define the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09Dutchess County Industrial Development Agency – Management Practices (2013M-251)
… Purpose of Audit The purpose of our audit was to evaluate the Dutchess County Industrial Development Agency … management practices for the period January 1, 2012 to May 31, 2013. Background The DCIDA was established in 1976 … Board did not design or implement an adequate system to monitor, evaluate, and control benefits and incentives …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/dutchess-county-industrial-development-agency-managementNewstead Fire Company –Internal Controls (2014M-92)
… The purpose of our audit was to assess the adequacy of Company financial controls for the period January 1, 2012 … through February 18, 2014. Background The Newstead Fire Company is a volunteer organization located in the Town of Newstead in Erie County. The Company contracts with the Town to provide fire protection …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/27/newstead-fire-company-internal-controls-2014m-92Town of Oneonta Fire District – Internal Controls Over Financial Operations (2013M-243)
… 1, 2012 through July 8, 2013. Background The District is a district corporation of the State, distinct and separate … the Board did not: Adopt an investment policy or a code of ethics, Issue a W-2 form for the Treasurer’s wages … are made, Obtain an audit of the District’s records by an independent public accountant and Verify the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/town-oneonta-fire-district-internal-controls-over-financial-operationsAttica Central School District – Financial Management (2016M-127)
… in Erie County. The District, which operates three schools with approximately 1,300 students, is governed by an elected … to pay related debt service expenditures in compliance with statutory requirements. Money improperly residing in the … that benefits District residents and is in compliance with statutory provisions. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127Shelter Island Union Free School District –Financial Condition (2014M-132)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Island Union Free School District is located in the Town of Shelter Island in Suffolk County. The District is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… estimates of revenues and expenditures. Discontinue the practice of adopting budgets that result in the appropriation … Real Property Tax Law statutory limits. Discontinue the practice of authorizing and allowing the Board President to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingNiagara Charter School – Student Enrollment and Billing (2013M-294)
… of Audit The purpose of our audit was to examine the student enrollment and billing processes for the period July 1, 2012 through … accurate. The School’s system of collecting and reporting student data could be improved. Of the 22 students’ files … Niagara Charter School Student Enrollment and Billing 2013M294 …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294Germantown Central School District – Financial Management (2013M-230)
… in fund balance that was not needed to fund the budgets, and transferred approximately $1.1 million to the District’s … 2012-13, levied more real property taxes than necessary and retained large amounts of taxpayer dollars without full … the allowed legal limits. Develop comprehensive policies and procedures related to the establishment and use of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230Comptroller DiNapoli Releases Municipal Audits
… Town of Hempstead Sanitary District No. 1 , Niagara Falls Water Board and the City of Olean . “In today’s fiscal … $4,928 for unused sick days upon retirement. Niagara Falls Water Board – Financial Management (Niagara County) The water board and water authority finances are commingled to …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-0Caledonia-Mumford Central School District – Financial Management (2024M-101)
… taxes were levied than necessary to fund operations. In the 2020-21 through 2022-23 fiscal years included in our audit period: The Board-adopted budgets made it … the District’s outstanding future financial commitments by a total of $1.3 million over the three years, which made …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101Richford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… Ensure the annual financial reports (AFR) were filed in accordance with New York State General Municipal Law (GML) … it used to make financial decisions were inaccurate. In addition, three of the five Commissioners did not comply … 176-e which required them to complete fiscal training in a timely manner, and while not required, the Treasurer had …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55Albany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… adequate internal controls over its financial operations for the period January 1, 2012 through June 30, 2013. Background Albany County is located in eastern New York State and has a population of … Probation Department collected $464,508 and $542,187 in restitution, fines and fees during 2011 and 2012, …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operations