Search
Opinion 92-53
… is not required to approve a distribution formula adopted by the county. You state that a county imposes a three per cent (3%) sales tax and that the only city within the county …
https://www.osc.ny.gov/legal-opinions/opinion-92-53DiNapoli: Former Lake Luzerne Trustee Arrested for Stealing More Than $127,000 From South Warren Snowmobile Club
… to pay for Lions Club expenses, paid his personal credit card balances in-full and was paid twice for the same …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-former-lake-luzerne-trustee-arrested-stealing-more-127000-south-warren-snowmobile-clubState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Alden Central School District , East Aurora Union Free … fund balance, unrestricted fund balance exceeds the statutory limit by nine percentage points. East Aurora Union … for district officials and students or appoint a faculty auditor to ensure that receipts were issued, disbursements …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Two Former Oramel Fire Officials Charged With Theft of More Than $11,000 From Oramel Fire Department
… as their own personal bank account,” DiNapoli said. “My thanks to Allegany County District Attorney Slep and the State Police for partnering with my office to make sure that those who engage in public … including numerous credit card bills. Kish abruptly quit as Treasurer after the department’s board began to ask …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-two-former-oramel-fire-officials-charged-theft-more-11000-oramel-fire-departmentBradford Fire Co. Treasurer Arrested for Stealing Public Funds
… Sherry Hamilton. She was charged with grand larceny in the third degree, a class D felony, after an audit and … court on August 1. “Ms. Hamilton exploited her position to take advantage of the fire company and her community for … said DiNapoli. “It’s unfortunate that our staff continues to uncover these types of cases, but the public can be sure …
https://www.osc.ny.gov/press/releases/2016/07/bradford-fire-co-treasurer-arrested-stealing-public-fundsTaxable Travel
… 2016. These included expenses for rental vehicles and fuel to conduct rent inspections throughout the New York … metropolitan area. The objective of our examination was to determine whether (i) the expenses were incurred for … were within 35 miles of his official station. According to the State Travel Manual, the employee was not in travel …
https://www.osc.ny.gov/state-agencies/audits/2018/07/06/taxable-travelBinghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… January 1, 2012 through December 31, 2014. Background In 1965, the City of Binghamton and the Village of Johnson … a sewage treatment plant and related facilities located in the Town of Vestal in Broome County. The plant provides services to City and …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mCity of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… Purpose of Audit The purpose of our audit was to review the City’s … by 45 percent for the period and now are 12.9 percent of annual revenue. It appears that the Council was not aware of … the year. Evaluate the City’s debt and develop a comprehensive plan to reduce the outstanding debt. Require …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30Whitney Point Central School District – Information Technology (2023M-179)
… also did not adopt an IT contingency plan and were unaware of all the network users that had access to the District’s network. When nonstudent network user accounts are not … potential inability to communicate during a disruption. In addition to sensitive IT control weaknesses that we …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/whitney-point-central-school-district-information-technology-2023m-179IX.6.C Automated Standard Application for Payments (ASAP) – IX. Federal Grants
… control the flow of funds to state agencies. Once an ASAP account is established, the federal agency can enter … based on the amount of available funds in the ASAP account. A federal agency may also place an “Agency Review” hold on the account which allows the federal agency to review the request …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6c-automated-standard-application-payments-asapWatertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… housing authority created to provide low-rent housing in the City of Watertown. The Authority is governed by a … dedication to the Authority. We are aware of no authority in NYS Public Housing Law for a housing authority to make a … paid trips, to an employee or retiree. It is permissible in our view for a housing authority to provide a token of …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221Erie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Adult Education Program and Professional Services (2016M-206)
… program and the procurement of professional services for the period July 1, 2014 through March 16, 2016. … agreements (IMAs) with its component districts for the operation of its adult education programs. BOCES … not provide evidence to indicate that the established fees for the adult education services were reasonable or related …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/10/erie-2-chautauqua-cattaraugus-board-cooperative-educational-services-boces-adultGeneseo Central School District - Online Banking (2019M-172)
… secure. Key Findings District officials did not: Follow the Board’s online banking policy or develop procedures to … to District officials. Key Recommendations Enforce the online banking policy and develop procedures to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/geneseo-central-school-district-online-banking-2019m-172Opinion 88-51
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Repair Reserve Fund … lake) GENERAL MUNICIPAL LAW, §§6-c(1)(b), 6-d: Moneys in a repair reserve fund may be expended for the dredging of … annually or at shorter intervals. Where all moneys in a repair reserve fund have been expended and the town …
https://www.osc.ny.gov/legal-opinions/opinion-88-51Opinion 93-1
… This opinion represents the views of the Office of the State Comptroller at the time it was … that bear on the issues discussed in the opinion. COUNTY ATTORNEY -- Assistant (entitlement to salary fixed for … county attorney or a deputy county clerk, treasurer or commissioner of public works is entitled to the salary fixed …
https://www.osc.ny.gov/legal-opinions/opinion-93-1Opinion 95-20
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees (filing fees paid in Surrogate's Court proceedings seeking multiple relief) … fee or separate filing fees for each type of relief sought in a single proceeding seeking multiple relief will depend on …
https://www.osc.ny.gov/legal-opinions/opinion-95-20DiNapoli: The Mayor's Proposed Budget Takes Large Steps In Addressing Outstanding Labor Contracts
… spending is projected to increase at an average annual rate of 4.6 percent between Fiscal Years 2013 and 2018, …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-mayors-proposed-budget-takes-large-steps-addressing-outstanding-labor-contractsLehman College – Controls Over Bank Accounts
… as warranted. Transmit all funds due to the State Treasury on a timely basis. Effectively separate the duties …
https://www.osc.ny.gov/state-agencies/audits/2016/04/21/lehman-college-controls-over-bank-accountsComptroller DiNapoli Releases Municipal Audits
… 2016 proposed budget complies with the property tax cap levy limit. Town of East Hampton – Budget Review (Suffolk … 2016 tentative budget complies with the property tax cap levy limit. Village of East Hampton – Information Technology … indicated it will adopt a local law to override the tax levy limit in 2016. Rockland County – Budget Review …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. Albany … School for Girls – Cash Collections (Albany County) The board and school officials did not ensure collections … or develop an IT contingency plan. As a result, there is an increased risk that the network may be accessed by …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-school-audits