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City of North Tonawanda – Financial Operations (2012M-203)
… at Canal Fest and a variety of raffles, bingo, and other games of chance. We identified fire company fundraisers that …
https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203Charlotte Valley Central School District – Financial Condition (2013M-232)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period July 1, 2011 to May 14, 2013. Background The … with over-estimating the students with disabilities account comprising almost 68 percent of that variance. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… Purpose of Audit The purpose of our audit was to determine if the Mayor and Board properly monitored the … Village’s fiscal operations for the period June 1, 2011, to February 6, 2013. Background The Village of Smyrna is … oversight of her work; did not require the Clerk-Treasurer to provide monthly financial reports for monitoring the …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114Village of Rockville Centre – Cash Receipts from Recreational Activities and Information Technology (2013M-63)
… from recreational activities and information technology for the period June 1, 2011, to May 31, 2012. Background The … and four Trustees. The Village’s general fund expenditures for the 2010-11 fiscal year were approximately $34.1 million … critical duties so that one individual does not control all phases of a transaction, or designed procedures so that …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-rockville-centre-cash-receipts-recreational-activities-and-informationVillage of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)
… a population of approximately 900. The Village is governed by an elected Board of Trustees comprising a Mayor and four … sufficient oversight of the financial duties performed by the former Treasurer, allowing the apparent … all claims prior to payment. Monitor financial activities by requiring and reviewing detailed monthly financial …
https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financialTown of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… April 30, 2012. Background The Town of Edwards is located in St. Lawrence County and has a population of 1,160 … maintain the Town’s financial stability. The fund balances in the Town’s major operating funds fluctuated significantly … primarily because the Board over-appropriated fund balance in the budget and allowed the budget to be overspent. Duties …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20Village of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)
… 2012. Background The Village of Hoosick Falls is located in the Town of Hoosick in Rensselaer County. The Village is governed by a Village … of 221 days past the due date for the fiscal years ending in 2008 through 2011. The Board has not implemented …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1Village of Herrings – Financial Operations and Sale of Land (2013M-41)
… properly monitored the Village’s financial operations for the period June 1, 2011, to September 30, 2012. … The Board did not take sufficient action to ensure the sale of unneeded Village-owned property to the Mayor for $500 … … Village of Herrings Financial Operations and Sale of Land 2013M41 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41DiNapoli: Former Treasurer Arrested for Stealing From Essex County Fair
… well as the Clerk/Tax Collector for the Town of Willsboro, NY. District Attorney Carriero was appointed Special … by filing a complaint online at https://www.osc.state.ny.us/investigations , or by mailing a complaint to: Office … of Investigations, 8th Floor, 110 State St., Albany, NY 12236. … State Comptroller Thomas P DiNapoli Franklin …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-treasurer-arrested-stealing-essex-county-fairHigher Education – 2023 Financial Condition Report
… for two-year colleges). In the 2021-22 academic year, an estimated 236,729 students received State Tuition Assistance … totaling $719 million. New York State also provided an estimated 53,111 other scholarships and awards totaling …
https://www.osc.ny.gov/reports/finance/2023-fcr/higher-educationComptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … fees after 60 days. Village officials also did not bill two commercial customers because those customers had broken … an unknown amount of free water over the course of two billing cycles. Hughsonville Fire Company – Financial …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … fees after 60 days. Village officials also did not bill two commercial customers because those customers had broken … an unknown amount of free water over the course of two billing cycles. Hughsonville Fire Company – Financial …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… Public Library , Town of Great Valley , Town of Le Roy , Village of Monticello , Newstead Fire Company , City … performed an annual audit of the clerk’s records. Town of Le Roy – Purchasing (Genesee County) The board reviewed each …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-3Comptroller DiNapoli and A.G. Schneiderman Announce Felony Conviction of Woman Who Stole over $290,000 in Deceased Mother's Benefits from the Buffalo Firemen's Pension Fund
… shaky so that it appeared someone older had signed the form. As part of her plea today to Grand Larceny in the Third …
https://www.osc.ny.gov/press/releases/2017/04/comptroller-dinapoli-and-ag-schneiderman-announce-felony-conviction-woman-who-stole-over-290000Opinion 94-4
… as the case may be, has required an original signature. You ask whether vouchers submitted for audit by a town …
https://www.osc.ny.gov/legal-opinions/opinion-94-4State Comptroller DiNapoli Releases Municipal & School Audits
… the district’s use of two central network management tools for over 10 years has created security concerns due to lack … were at the lowest possible cost or ensure that invoices for electricity usage were accurate. Had officials monitored … were not board approved. Furthermore, bank reconciliations for 15 of the 36 months reviewed were not performed, and the …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1State Agencies Bulletin No. 1874
… Employees Interest arbitration ineligible employees in the Security Services Unit (SSU) – BU21 who meet the … (1/4) of the $1,075 allowance (rounded up to the nearest dollar). Eligible employees who work more than 1,040 hours … income tax withholding will be calculated using the Flat Rate method. Yonkers Flat Rate Withholding is 1.61135% for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1874-2020-uniform-cleaning-and-maintenance-allowance-certain-securityState Comptroller DiNapoli Releases School District Audits
… have been refunded to school districts and overfunded two reserves totaling $1.9 million. Officials could not … $800,000, were needed or reasonable and did not adopt a written reserve fund policy. Ogdensburg City School … bidding threshold reviewed totaling $109,671 and two professional service contracts totaling $35,038, …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0Section 8 Housing Choice Vouchers – Federal Funding and New York
… income. In New York City, this includes all of HUD’s NY Metro Fair Market Rent Area, which encompasses the five … Putnam, Rockland and Westchester counties. For 2024, the NY Metro income limit for a family of four was $77,650. … source of direct federal funding in FY 2025. As of the FY 2026 preliminary budget, the City anticipates receiving …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/section-8-housing-choice-vouchersOpinion 2004-2
… 92, 396 NYS2d 837, a town board member acquired at county tax sale property located in the town in which the board … reasoning that the "contract for sale, although in form concerning only the county, by implication also involves … the argument that the culmination of the process, county tax sales, are conducted exclusively for the benefit of …
https://www.osc.ny.gov/legal-opinions/opinion-2004-2