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Opinion 89-37
… opinion. STATE COMPTROLLER -- Powers and Duties (filing of registration statements by pawnbrokers) LICENSING AND … with collateral loan brokers (i.e. "pawnbrokers") is a limited one. Licensed collateral loan brokers must file … guided by statute (General Business Law, §52). Only after an affirmative determination is made and a license to engage …
https://www.osc.ny.gov/legal-opinions/opinion-89-37DiNapoli Releases Bond Calendar for First Quarter
… Thomas P. DiNapoli today announced a tentative schedule for the planned sale of obligations for the state, New York City and their … Thomas P DiNapoli today announced a tentative schedule for the planned sale of obligations for the state New York City and their …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-bond-calendar-first-quarterOlean Firefighter Charged With Stealing Over $116,000 From City's Fire Department
… stealing over $116,000 from the City of Olean Fire Department (COFD). Gaylor Jr., a former trustee and current … his personal credit card bills directly from the fire department’s account and writing unauthorized checks to … stealing over $116000 from the City of Olean Fire Department COFD …
https://www.osc.ny.gov/press/releases/2022/01/olean-firefighter-charged-stealing-over-116000-citys-fire-departmentTown of Clare – Fiscal Stress (2013M-317)
Town of Clare Fiscal Stress 2013M317
https://www.osc.ny.gov/local-government/audits/town/2013/12/04/town-clare-fiscal-stress-2013m-317Rockland County – Budget Review (B22-6-9)
… in the County’s proposed budget for the 2023 fiscal year are reasonable. Background The County of Rockland, … operating deficits to submit to the State Comptroller each year, starting with the fiscal year during which the municipality is authorized to issue the …
https://www.osc.ny.gov/local-government/audits/county/2022/11/18/rockland-county-budget-review-b22-6-9XII.10.E Reporting the Theft, Loss or Misuse of State Assets – XII. Expenditures
State agencies must inform OSC of any suspected andor known theft loss misuse or inappropriate action involving State funds equipment supplies and other assets
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10e-reporting-theft-loss-or-misuse-state-assetsComptroller DiNapoli Releases School Audits
… office completed audits of the Johnson City Central School District , Kings Park Central School District , Menands Union Free School District , Nanuet Union Free School District , and the Piseco … office completed audits of the Johnson City Central School District Kings Park Central School District Menands Union …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-auditsCity of Glens Falls – Financial Condition (2013M-150)
… Purpose of Audit The purpose of our audit was to review the City’s financial operations for the period … and approve any necessary budget amendments. Although we do not consider the City to be in fiscal stress at this time, …
https://www.osc.ny.gov/local-government/audits/city/2013/08/02/city-glens-falls-financial-condition-2013m-150Travel Advisory No. 5
… Subject: Section XIII.3 – Record Retention – Travel and Expense was updated. Guidance: … State Comptroller (OSC) updated Chapter XIII, Section 3 – Record Retention – Travel and Expense of the Guide to … scanned images may also be used as the sole documents of record only when the agency has complied with the State’s …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/5-gfo-updates-record-retention-travel-and-expenseTown of Deerpark – Budget Review (B17-6-17)
… general fund as of December 31, 2008. New York State Local Finance Law requires all municipalities that have been … result of overestimating expenditures and underestimating revenues. The Town’s preliminary budget complies with the … Recommendations The Board should closely review budgeted revenues and appropriations compared to prior years, and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/10/town-deerpark-budget-review-b17-6-17Campbell-Savona Central School District – Budget Review (B2-16-6)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … The Campbell-Savona Central School District was authorized to issue debt totaling $3,250,000 to liquidate the accumulated deficit in the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/13/campbell-savona-central-school-district-budget-review-b2-16-6East Moriches Union Free School District -- Budget Review (B7-16-3)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s proposed budget for the 2016-17 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/east-moriches-union-free-school-district-budget-review-b7-16-3Village of Suffern – Budget Review (B17-6-8)
… the significant revenue and expenditure projections in the Village’s proposed budget for the 2017-18 fiscal year … are reasonable. Background The Village of Suffern, located in Rockland County, issued debt not to exceed $5 million to … which is $208,037 above the limits established by law. Key Recommendation In adopting the 2017-18 budget, be …
https://www.osc.ny.gov/local-government/audits/village/2017/04/20/village-suffern-budget-review-b17-6-8City of Long Beach – Budget Review (B23-7-3)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … our budget review issued in May 2022. Background The City of Long Beach, located in Nassau County, has been authorized …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-long-beach-budget-review-b23-7-3Franklin Central School District – Information Technology (2022M-19)
… confidentially to officials, we found that: Nine of the District’s network user accounts (8 percent) were not … adopt a comprehensive written IT contingency plan, update the plan as needed and distribute it to all responsible …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/franklin-central-school-district-information-technology-2022m-19Town of Boylston – Procurement (2021M-56)
… competitive methods when procuring applicable goods and services. Key Findings Town officials did not always seek competition when procuring goods and services. Town officials did not use competitive methods, or … to use competitive methods to procure professional services. Officials were unfamiliar with the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-boylston-procurement-2021m-56Village of Endicott – Budget Review (B4-16-7)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2016-17 fiscal year … reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling $2 million to … projections in the tentative budget for the general, electric and parking funds are reasonable. The water and …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7Operational Advisory No. 28
… agencies should verify that the following is in place: SFS funds should have sufficient cash balance to make any …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/28-guidance-processing-sfs-transactions-production-after-fiscal-year-end-fyeOpinion 88-13
… prepare, authorize or approve the contract or approve payments thereunder; (b) audit bills or claims under the … contracts with the company, to audit claims and approve payments made under the contracts, or to appoint an officer … Board of the Town of Tuxedo , 69 AD2d 320, 418 NYS2d 638; Conrad v Hinman , 122 Misc 2d 531, 471 NYS2d 521). Thus, even …
https://www.osc.ny.gov/legal-opinions/opinion-88-13State Comptroller DiNapoli, Steuben County District Attorney Baker and the New York State Police Announce Arrest of Former Village of Addison Official for Theft of More Than $1.1 Million
… A longtime clerk-treasurer of the Village of Addison in Steuben County has been arrested … A longtime clerktreasurer of the Village of Addison in Steuben County has been arrested …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-steuben-county-district-attorney-baker-and-new-york-state-police-announce