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Jefferson Fire District – Internal Controls Over Financial Operations (2013M-101)
… made. The Treasurer was not maintaining accurate cash balances for the District’s checking and savings …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/12/jefferson-fire-district-internal-controls-over-financial-operations-2013mTown of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
… capital plan, including a plan for reserves, or require a cash flow analysis. While certain water operations are …
https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109Town of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
… Purpose of Audit The purpose of our audit was to review the Board's oversight of financial operations, the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350Town of Wayne – Justice Court (2013M-52)
… 72 hours from the date of receipt, excluding Sundays and holidays. Submit accurate monthly reports to the JCF no later …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52Town of Summerhill – Fund Balance and Budget Monitoring (2013M-27)
… and structurally balanced budgets, using actual financial results from prior years and other relevant and available … on a monthly basis and use them to monitor current-year results against budget estimates throughout the year. The …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-summerhill-fund-balance-and-budget-monitoring-2013m-27Pension Payment Options
… for retirement , it’s important to understand the pension payment options available to you, so you can make an informed … Or you can choose to receive a reduced monthly pension payment to provide for a possible payment to a beneficiary upon your death. If you are divorced …
https://www.osc.ny.gov/retirement/members/pension-payment-optionsState Comptroller DiNapoli Releases Municipal & School Audits
… timely manner, the clerk did not always remit funds to the commissioner in a timely or accurate manner. Remittances to the commissioner for non-mortgage fees totaling approximately … $95,000 (dating back to 2007) were not remitted to the commissioner, approximately $94,000 in revenues generated …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Fiscal Stress May be Looming for Glens Falls
… The city of Glens Falls’ financial condition has declined due to burdensome debt costs, the subsidization of a downtown civic center and expenses … outpace revenues, according to a report issued today by State Comptroller Thomas P. DiNapoli. The report, part of …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-fiscal-stress-may-be-looming-glens-fallsDiNapoli Releases Analysis of State Financial Plan, Warns of Federal Risks
… decline to $82 million in SFY 2020-21, before rising to $490 million the following year. State-Funded debt outstanding …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-releases-analysis-state-financial-plan-warns-federal-risksComptroller DiNapoli and A.G. Schneiderman Announce Sentencing of Former City of Rensselaer Department of Public Works Commissioner on Felony Charges For Stealing Scrap Metal Proceeds
… Public Works (DPW) of the city of Rensselaer, for his role in teaming with two DPW employees to divert $46,000 from the … by The Honorable Judge Andrew Ceresia in Rensselaer County Court and must also repay one-third of the amount that … supervisor of two co-defendants, Ronald Foust and Jeffrey Clark. Surveillance videos from a local scrap yard showed …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-former-city-rensselaer-department-publicState Comptroller DiNapoli Releases Municipal & School Audits
… documented the results to help provide assurance that one professional service contract totaling approximately $382,000 … As a result, the district may not have received the best price for the goods and services it purchased. Town of … was to assess the Town of Danby’s progress as of May 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-auditsAugust 1999: New York State Environmental Facilities Corporation State Revolving Loan Funds
… Facilities Corporation (EFC) , through its revolving loan fund, has provided over 330 local governments and public … direct loans) and the proper accounting treatment for each loan type: Long Term Leverage Loans (Approximately 95% of the … of Funds: The local government in applying for the loan from EFC must pass a resolution authorizing the issuance …
https://www.osc.ny.gov/local-government/publications/august-1999-new-york-state-environmental-facilities-corporation-state-revolving-loan-fundsState Comptroller DiNapoli Releases Municipal & School Audits
… appropriate village expenditures, the board did not audit all claims before payment. Additionally, some claims were not …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… ensure that costs were kept within the authorized budget. In addition, budget modifications totaling $3.2 million were not recorded in the accounting records. Town of White Creek – … or ensure the required annual update documents were filed in a timely manner. Auditors reviewed 199 disbursements …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Wall Street 2022 Bonuses Fell 26% From Previous Year, Return to Pre-Pandemic Levels
… decline from the previous year’s $240,400, according to New York State Comptroller Thomas P. DiNapoli’s annual … a decline in related income tax revenue, as anticipated by New York state and the city. “Wall Street’s cash bonuses were … to the prior year. DiNapoli projects the 2022 bonuses in New York City’s securities industry will generate $457 …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-wall-street-2022-bonuses-fell-26-previous-year-return-pre-pandemic-levelsTown of Marathon – Transparency of Fiscal Activities (S9-25-21)
… as required? Audit Period January 1, 2024 – April 24, 2025 We extended our observation of annual AFR filings forward to November 28, 2025, and back to fiscal year 2022. Understanding the Audit … 2023 and 2024 AFRs with OSC, as required by NYS General Municipal Law (GML) Section 30. Furthermore, the Supervisor …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/13/town-marathon-transparency-fiscal-activities-s9-25-21DiNapoli: Cohocton Town Clerk Pleads Guilty In $36,000 Theft
… guilty Steuben County Court Monday to stealing $36,000 in dog license and building permit fees after an audit and … public funds. Riley, 51, pleaded guilty to grand larceny in the third degree, a Class D felony, before Judge Peter … to jail time, probation and payment of restitution in full. “For six years, Ms. Riley treated the public’s money …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-cohocton-town-clerk-pleads-guilty-36000-theftComptroller DiNapoli Releases School Audits
… announced his office completed audits of the East Islip Union Free School District , Elizabethtown-Lewis Central School District , George Junior Republic Union Free School District and the Otsego Northern Catskills … is being spent appropriately and effectively.” East Islip Union Free School District – Financial Condition (Suffolk …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… with accurately completed bank reconciliations, monthly cash reports, up-to-date quarterly budget status reports and …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-audits-0Pekin Fire Co. President Dipped Into Bell Jar
… Fire Company President Lawrence Amacher Jr. was arrested today for allegedly stealing $1,800 from the company’s bell jar collection for his personal use, and … Sanborn, in Niagara County, allegedly withdrew $1,800 from the company’s bell jar account and falsely submitted the …
https://www.osc.ny.gov/press/releases/2019/04/pekin-fire-co-president-dipped-bell-jar