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State Comptroller DiNapoli Releases Municipal Audits
… , Town of Newfane and the Village of Sandy Creek . "In today's fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … and expenditure projections in the tentative budget for the general, electric and parking funds are reasonable. …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli & A.G. Schneiderman Announce Indictment of Former Highway Superintendent in Public Corruption Case
… in corruption cases since 2011, including a sitting state senator, a current member of the New York City Council, … and elected officials from both parties across New York State,” said Attorney General Schneiderman. “Corruption … why constant scrutiny of public spending is needed," said State Comptroller DiNapoli. "New Yorkers can rest assured …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-ag-schneiderman-announce-indictment-former-highway-superintendent-publicAbout Benefit Reductions
… Benefit Reduction for Early Retirement Members in regular retirement plans can retire with full benefits at … ERS Tier 6 members and PFRS Tier 2, 3, 5 and 6 members not in a special 20- or 25-year plan will be reduced for early … (SHTA) Titles Benefit reductions for Tier 3 members in these titles are different from those above. Please refer …
https://www.osc.ny.gov/retirement/members/about-benefit-reductionsState Comptroller DiNapoli Releases State Audits
… announced today the following audits and examinations have been issued: New York State Canal Corp.: Infrastructure … seven recommendations contained in the audit report, two have been implemented and five have been partially implemented. Moving forward, additional …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-state-audits-0Elementary and Secondary Education – 2021 Financial Condition Report
… Act (CRRSA Act), and nearly $9 billion from the American Rescue Plan Act (ARP Act). Federal pandemic relief …
https://www.osc.ny.gov/reports/finance/2021-fcr/elementary-and-secondary-educationState Comptroller DiNapoli Releases Municipal Audits
… opportunities related to cash receipts and disbursements for the department management’s review and consideration. The audit included recommendations for the following findings: rental payments, disbursements …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Announces Sale of $540 Million State of New York General Obligation Bonds
… State Comptroller Thomas P. DiNapoli announced the sale of New York State General Obligation (GO) Bonds totaling … credit GO bonds resulted in favorable interest rates and produced savings for state taxpayers. Specifically, three series of bonds were sold consisting of $365,255,000 of Series 2025A …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-announces-sale-540-million-state-new-york-general-obligation-bondsSnyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… quotes for purchases costing from $5,000 to $10,000, but does not address the process to be followed for purchases … cooperative. We estimate that the District officials could have saved approximately $4,000 on their electricity bills if …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365County of Orleans Industrial Development Agency – Project Approval and Monitoring (2014M-345)
… Purpose of Audit The purpose of our audit was to review the Agency’s process for evaluating, approving and … is an independent public benefit corporation created to promote, develop and assist industrial, manufacturing, … businesses accountable for delivering promised benefits to the community in exchange for tax abatements. Officials …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-orleans-industrial-development-agency-projectComptroller DiNapoli Releases Municipal Audits
… last 10 years. The city’s proposed 2015-16 budget complies with the property tax levy limit. … New York State …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-1Contract Advisory No. 26
… Subject : Statement on Sexual Harassment Prevention in Bids Guidance : Statement … Harassment Prevention in Bids: Every bid made to the State or any public department or agency thereof where … bidder cannot make the certification, the bidder shall so state and shall provide with the bid a signed statement which …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/26-statement-sexual-harassment-prevention-bidsSchoharie County – Stream Restoration Project and Contract Process (2015M-87)
… Purpose of Audit The purpose of our audit was to examine County officials’ oversight of the Stream … approved, monitored and paid, and no procedures were taken to ensure the lowest possible cost was paid for 18 of 28 … Recommendations Create policies and procedures relating to monitoring projects, even if some oversight has been …
https://www.osc.ny.gov/local-government/audits/county/2015/08/14/schoharie-county-stream-restoration-project-and-contract-process-2015m-87Dayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial activity is properly recorded and … and Secretary. Company expenses for January 1, 2012 to October 8, 2013 included the following major categories: …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialCrystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)
… Purpose of Audit The purpose of our audit was to determine whether Department funds were used appropriately … provided adequate oversight of the Treasurer’s duties to safeguard Department assets for the period January 1, 2010 … were for legitimate Department purposes. The Board failed to adopt comprehensive written guidance on credit card usage …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/crystal-beach-volunteer-fire-department-misappropriation-fundsSullivan County Industrial Development Agency – PILOT Program (2013M-161)
… Purpose of Audit The purpose of our audit was to review the Sullivan County Industrial Development Agency … of Taxes (PILOT) Program for the period January 1, 2012, to April 10, 2013. Background The overall goal of IDAs is to advance the job opportunities, health, general prosperity, …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/08/30/sullivan-county-industrial-development-agency-pilot-programOrdinary Death Benefit – Special 20- and 25-Year Plans
… Your beneficiary may be entitled to an ordinary death benefit if you meet the eligibility … requirements and your death is not attributable to an on-the-job accident. The ordinary death benefit is a … Eligibility An ordinary death benefit may be payable to your designated beneficiary if you are a Tier 2, 3, 5 or 6 …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-death-benefitMount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … located in Westchester County, and provides education to students from a residential treatment center as well as … procedures and additional reconciliation and verification to ensure that the original bills were accurate. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financialMaine-Endwell Central School District – Financial Condition (2013M-49)
… Key Findings Over the past three years, District officials have tried to maintain the same level of programs and … on established salary schedules and therefore should not have significant variances. Key Recommendations Reduce … and evaluate recurring revenue sources over which they have direct control to fund appropriations. Develop budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49Housing Authority Administrative Expenditures (2016-MS-2)
… complete report - pdf] We also issued six letter reports to the following housing authorities: Albany , Elmira , Town … and Rome . Purpose of Audit The purpose of our audit was to determine whether housing authorities were adequately … corporations that generally provide affordable housing to citizens with lower incomes. Housing authorities around …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2Wallkill Central School District – Claims Auditing (2023M-52)
… before payment, for valid purposes and properly reported to the Board of Education (Board). Key Findings The claims … before payment, for valid purposes and properly reported to the Board . We reviewed 100 claims totaling $1.7 million … lines being overspent. 58 totaling $1.6 million did not have sufficient supporting documentation, which could result …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52