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Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … the credit card and procurement policies. For access to state and local government spending and 50,000 state …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-1Brighter Choice Charter Middle School for Boys – Financial Operations (2013M-348)
… Charter School Tuition rate. During the audit period, two Board members were also officers or directors of the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/brighter-choice-charter-middle-school-boys-financial-operations-2013m-348Village of Catskill – Financial Condition (2014M-134)
… Purpose of Audit The purpose of our audit was to assess the financial oversight provided by the Board of … the Board did not have reliable information on which to base its decisions. The Village filed AFRs for years ended May 31, 2009 through 2012 were filed 10 to 22 months late. When the year-end report is untimely, …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-catskill-financial-condition-2014m-134Village of Pulaski – Selected Village Operations (2013M-142)
… The Board does not monitor the remote access of software vendors or the Village’s information technology consultant …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-pulaski-selected-village-operations-2013m-142Town of Hanover – Town Supervisor and Town Clerk Operations (2013M-40)
… of our audit was to review the processes and procedures for the Town Supervisor and Town Clerk’s financial operations for the period January 1, 2011, to January 18, 2013. … five elected members, is the legislative body responsible for the general management and control of the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2013/05/10/town-hanover-town-supervisor-and-town-clerk-operations-2013m-40Village of Lyndonville – Leave Time Benefits and Information Technology (2012M-259)
… Purpose of Audit The purpose of our audit was to determine if leave time benefits were … 1, 2007, through November 7, 2012. Background The Village of Lyndonville is located in the Town of Yates in Orleans …
https://www.osc.ny.gov/local-government/audits/village/2013/03/08/village-lyndonville-leave-time-benefits-and-information-technology-2012m-259Town of Bridgewater – Financial Operations (2013M-309)
… 31, 2013. Background The Town of Bridgewater is located in Oneida County and has a population of approximately 1,500 … of real property and sales taxes among tax bases. In addition, separate general ledger cash accounts were not maintained for funds in which cash was commingled and the Board was not provided …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-bridgewater-financial-operations-2013m-309CUNY Bulletin No. CU-696
… Employees Eligible CUNY employees who elect to participate in the Health Benefits Buy-Out Waiver Program are affected. … Program. Employees receive an annual incentive payment in exchange for waiving their City health benefits when other … Actions A listing of employees who elect to participate in the Health Benefits Buy-Out Waiver Program is sent to CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-696-city-university-new-york-cuny-health-benefits-buy-outDiNapoli: Former Potter Town Clerk Arrested for Theft of Nearly $24,000
… County Sherriff Ronald Spike announced the arrest of Julie Brown, former clerk of the Town of Potter. Brown, 49, was arrested Friday for allegedly stealing nearly … took place between January 1, 2018, and May 21, 2019. “Ms. Brown violated the trust of her community by allegedly …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-former-potter-town-clerk-arrested-theft-nearly-24000Town of LeRay – Justice Court (S9-14-5)
… has not reported and remitted $7,542 to the Office of the State Comptroller Justice Court Fund (JCF); outstanding bail …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-leray-justice-court-s9-14-5Opinion 89-43
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … -- Treasurer (change from elective to appointive) TOWN LAW, §§174(2), 176(2-a): A fire district may change the … office pursuant to the procedures set forth in Town Law, §176(2-a). This is in reply to your letter asking …
https://www.osc.ny.gov/legal-opinions/opinion-89-43DiNapoli: New York City Man Charged with Stealing Over $50,000 in Pension Benefits Meant for Deceased Sister-in-Law
… benefits meant for his deceased sister-in-law, New York State Comptroller Thomas P. DiNapoli announced. “Randy Ray … pension system and partner with law enforcement across the state and country to prosecute those who attempt to defraud …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-new-york-city-man-charged-stealing-over-50000-pension-benefits-meant-deceased-sister-lawFormer West Carthage Treasurer Charged With Stealing Thousands of Dollars From the Village
… for allegedly stealing over $3,000 from the village, State Comptroller Thomas P. DiNapoli, Jefferson County District Attorney Kristyna Mills and New York State Police Superintendent Steven G. James announced. …
https://www.osc.ny.gov/press/releases/2025/02/former-west-carthage-treasurer-charged-stealing-thousands-dollars-villageAccounts Payable Advisory No. 53
… XI-A, Section 3 - Purchase Orders Guidance: The Office of the State Comptroller (OSC) has updated the policy and …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/53-purchase-requisitions-and-purchase-ordersComptroller DiNapoli Statement on January State Cash Report
… "New York's revenue picture is increasingly challenged. The final January revenue numbers … … New Yorks revenue picture is increasingly challenged …
https://www.osc.ny.gov/press/releases/2019/02/comptroller-dinapoli-statement-january-state-cash-reportAccounts Payable Advisory No. 10
… the “Separate Payment” box in the Payment Options section of a voucher when using the “A” handling code, consistent …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/10-handling-code-and-separate-payment-boxUnified Court System Bulletin No. UCS-324
… 03/31/2024. For instructions on submitting transactions to make the April 2023 JLP payment, see Agency Actions – … Pay must be reported to OSC for manual updates. OSC will make the requested corrections after JLP processing has …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-324-april-2023-unified-court-system-ucs-judicial-longevity-paymentDiNapoli: School Bus Safety Needs Improvement
… State Comptroller Thomas P. DiNapoli released an audit today … examined, five contracted out with eight different vendors for some or all of their student transportation … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-school-bus-safety-needs-improvementOpinion 91-30
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … in the opinion. CONFLICTS OF INTEREST -- Interest in Contract (purchases under State or county contract) GENERAL …
https://www.osc.ny.gov/legal-opinions/opinion-91-30Cost-Saving Ideas: Legal Requirements
… Cash Management for Local Governments General Municipal Law (GML) Section 10 … designation of one or more "banks" or "trust companies" for deposit of public funds and for the securing of public deposits. Section 11 allows for …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirements