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State Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Butternuts – Disbursements (Otsego County) The board did not provide adequate oversight of the disbursement process and exceeded its authority under … locations than shown on the inventory list. Town of Walton – Justice Court Operations (Delaware County) The court …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-auditsAction Needed on New York's Long-Delayed Adoption of Crucial Next Generation 911
… communications system that would allow photos, voice and video calls and text messaging to be rerouted to other county … Services (DHSES), which is the primary agency responsible for overseeing the state’s transition to NG911, is years … and multiple state and local government agencies. For counties throughout the state to successfully begin the …
https://www.osc.ny.gov/press/releases/2025/06/action-needed-new-yorks-long-delayed-adoption-crucial-next-generation-911DiNapoli: Hamburg Employee Admits $150,000 Theft of Recreation Fees
… recreation attendant admitted stealing more than $150,000 by skimming village fees and altering public records from … was terminated from her $35,000-a-year post by the village in April 2018. "Little by little, Ms. Erickson systematically … Office for conducting this audit, which allowed us to prosecute this individual," Flynn said. Erickson, a …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-hamburg-employee-admits-150000-theft-recreation-feesTown of Southampton - Board of Trustees of the Freeholders and Commonalty – Trustee Oversight (2013M-39)
… Purpose of Audit The purpose of our audit was to determine if Trustees were … cash balances of $38,097 that were not covered by the Federal Deposit Insurance Corporation (FDIC) insurance. The … investment policy setting forth the parameters under which money can be invested, and requiring FDIC coverage or other …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-southampton-board-trustees-freeholders-and-commonalty-trustee-oversight-2013mState Comptroller Thomas P. DiNapoli Statement on New State Budget
… it, including workers who have been excluded from federal stimulus aid. Helping struggling New Yorkers is essential for …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-thomas-p-dinapoli-statement-new-state-budgetState Comptroller DiNapoli Releases Audits
… audits and examinations have been issued: Department of Agriculture and Markets: Oversight of Weights and Measures … program. Inaccuracies and system deficiencies were found in two critical databases. Such deficiencies diminish the … Over Bank Accounts (Follow-Up) (2017-F-14) An audit issued in June 2016, found weaknesses in the monitoring of bank …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-auditsState Police Bulletin No. SP-180
… of State Police in the State Police Investigators Unit (BCI) – BU62 who meet the eligibility criteria Background …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-180-2017-maintenance-allowance-mta-increaseOpinion 91-12
… that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (retention of moneys … by a volunteer fire company that is part of a village fire department is property of the village or the fire …
https://www.osc.ny.gov/legal-opinions/opinion-91-12Payroll Users Group Organizational Charter
… skill of NYS Payroll Professionals by: Serving as a forum for addressing issues of mutual concern; Seeking … and Identifying, prioritizing and offering resolution for issues of common concern. Develop and support the payroll … with matters related to improving audit, deduction, and salary functions. The Systems Standing Committee shall be …
https://www.osc.ny.gov/state-agencies/payroll/payroll-users-group-organizational-charterState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Canajoharie – Budgeting and Allocating Sales Tax Revenue … The town board underestimated sales tax revenue in the town-outside-village (TOV) general, TOV highway and … 28 charges totaling $5,786 for refreshments that were in violation of New York State Public Officers Law. The board …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-municipal-auditsOpinion 2003-2
… 1988 ch 241, Memorandum in Support of S. 7865, by Senator Charles D. Cook; see also letter to Governor Mario M. Cuomo from Charles D. Cook, State Senator, dated July 6, 1988, re S. … memorandum to Evan A. Davis, Counsel to the Governor, from Robert C. Bastson, Counsel to the Office of Rural Affairs, …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2County of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)
… determine if host community fees were properly disbursed for the period July 1, 2015 through August 31, 2016. … corporations or individuals within or outside the County, for the purpose of receiving, treating and disposing of solid … policy to provide guidance for employees involved in the billing and collection of solid waste and recycling …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/12/29/county-franklin-solid-waste-management-authority-solid-waste-and2013 Year End Report
… Fund, the Special Fund for Disability Benefits, the Second Injury Fund and the Fund for Reopened Cases. The Board … Fund for Disability Benefits. Payments from the Second Injury Fund are processed by the Special Funds Conservation …
https://www.osc.ny.gov/state-agencies/audits/2014/05/13/2013-year-end-reportTown of Pittsfield – Disbursements (2013M-82)
… The Town of Pittsfield is located in Otsego County and has a population of approximately 1,370 residents. The … Board, which includes the Town Supervisor. The general and highway funds’ adopted budgets for the 2013 fiscal year are $173,604 and $383,966, respectively. Key Findings We performed certain …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82State Agencies Bulletin No. 1858.1
… This bulletin supersedes Payroll Bulletin No. 1858 . Purpose The purpose of this bulletin is to provide … with Abandoned Property Law §1422, an initial outreach letter was sent to all employees with a 2019 uncashed payroll … the escheatment schedule, see the Operational Advisory 9 – Current Year Escheatment. Questions regarding this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18581-outreach-escheatment-2019-uncashed-payroll-checksTown of Chesterfield – Internal Controls Over Selected Financial Operations (2014M-331)
… through July 31, 2014. Background The Town of Chesterfield is located in Essex County and has a population of approximately 2,450. The Town, which is governed by an elected five-member Town Board, includes …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-chesterfield-internal-controls-over-selected-financial-operations-2014m-331Comptroller DiNapoli Releases School District Audits
… The board approved 27 meal purchases, totaling $5,790, for payment without adequate supporting documentation. … by approximately $1.2 million or 8 percentage points. In addition, the board has not adopted a comprehensive … Community education financial activity was not accounted for in the correct fund. Certain literacy program revenue was …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-auditsDiNapoli Presses Worst Greenhouse Gas Emitters to Meet Paris Climate Agreement Goals
… top GHG emitters in its portfolio, including ExxonMobil Corp., AES Corp. and Duke Energy Corp. Letters were sent to: Phillips 66 Co. Xcel Energy Inc. …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-presses-worst-greenhouse-gas-emitters-meet-paris-climate-agreement-goalsCattaraugus County – Internal Controls Over Selected Financial Activities (2013M-68)
… 19, 2012. Background Cattaraugus County is located in the southwest portion of New York State and has a population of …
https://www.osc.ny.gov/local-government/audits/county/2013/07/05/cattaraugus-county-internal-controls-over-selected-financial-activities-2013m-68South Buffalo Charter School – Employee Compensation (2018M-1)
… Purpose of Audit The purpose of our audit was to determine whether employee compensation was accurate, …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1