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City of Lackawanna – Garbage Collection Fees (2021M-206)
… for assessing and billing garbage fees. 30 of 33 properties reviewed (91 percent) were not assessed and/or … fees in accordance with the Code. Twenty-five of these properties were underbilled a total of $6,350. 16 … the DPW Commissioner prepared memos indicating 10 City properties required garbage fee assessment and/or billing …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-garbage-collection-fees-2021m-206Hamilton Fulton Montgomery Board of Cooperative Educational Services – Investment Program (2023M-116)
… manage a comprehensive investment program. During the 12-month audit period, BOCES held $7.4 million in money market … of a comprehensive investment program – legality, safety, liquidity and yield – when investing available …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/22/hamilton-fulton-montgomery-board-cooperative-educational-services-investmentEast Aurora Union Free School District - Procurement (2023M-125)
… Audit Objective Determine whether the East Aurora Union Free School District (District) officials procured goods and … Determine whether the East Aurora Union Free School District District officials procured goods and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Village of Mexico – Financial Management (2023M-170)
… – pdf] Audit Objective Determine whether the Village of Mexico (Village) Board of Trustees (Board) adopted realistic … Determine whether the Village of Mexico Village Board of Trustees Board adopted realistic …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170Garden City Union Free School District – IT Asset Management (2023M-161)
… complete report – pdf] Audit Objective Determine whether Garden City Union Free School District (District) officials … Determine whether Garden City Union Free School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161Village of Hunter – Financial Operations (2023M-164)
… oversight and the Clerk-Treasurer did not perform all required duties. The Board did not: Ensure Board actions … oversight of the Clerk-Treasurer’s payroll, or Perform required annual audits of the Clerk- Treasurer’s reports and … generally agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164Pembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
… complete report – pdf] Audit Objective Determine whether Pembroke Central School District (District) officials … Determine whether Pembroke Central School District District officials properly …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136Gilboa-Conesville Central School District – Fund Balance Management (2022M-175)
… fund balance exceeded the 4 percent statutory limit in each of the last three fiscal years by 3.1 to 12.8 … surplus fund balance to comply with the statutory limit in a manner beneficial to taxpayers. Adopt a written reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022mNorth Babylon Union Free School District – Online Banking (2023M-156)
… online banking transactions were appropriate, the Board of Education (Board) and District officials did not meet all the requirements of New York State General Municipal Law (GML) Section 5-a and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156Rye City School District – Payroll (2024M-2)
… officials did not budget for approximately $600,000 of incurred overtime, and generally recorded it as salaries. As a result, residents are not being made aware of what the District expects to incur in overtime costs and the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2Corning City School District – Claims Auditing (2023M-105)
… 18 claims for health insurance reimbursements and credit card purchases totaling approximately $1.7 million prior to audit. 49 travel-related credit card charges totaling $28,555 did not include a conference …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/corning-city-school-district-claims-auditing-2023m-105DiNapoli: Loss of Federal Deductions in Trump Tax Plan Could Hurt New York's Middle Class Taxpayers
… tax plan includes a proposal to double the standard deduction, which was first enacted in 1944 to … the need to calculate itemized deductions. As of 2017, the standard deduction is $12,700 for married, joint filers; … and nearly the same proportion in New York claim the standard deduction, primarily reflecting taxpayers with lower …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-loss-federal-deductions-trump-tax-plan-could-hurt-new-yorks-middle-class-taxpayersDiNapoli: Albany Woman Pleads Guilty: Second Defendant Indicted for Stealing More than $230,000 from Elderly Pensioner
… guilty to grand larceny in the third degree before Judge Jennifer G. Sober in Rensselaer County Court. Zielinski was …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-albany-woman-pleads-guilty-second-defendant-indicted-stealing-more-230000-elderly-pensionerOpinion 88-8
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST … from voting not an exception) GENERAL MUNICIPAL LAW, §§800(3)(c),(d), 801(1); TOWN LAW, §176(4-a): A fire district … or approve the contract or approve payments thereunder; (b) audit bills or claims under the contract; or (c) appoint …
https://www.osc.ny.gov/legal-opinions/opinion-88-8Opinion 92-21
… of numerous pending cases brought under the Vehicle and Traffic Law which have never been prosecuted, the town or … numerous charges pending for violations of the Vehicle and Traffic Law. In presenting this question, you have described … misdemeanors and moving violations under the vehicle and traffic law, instituted in and triable in such a court, …
https://www.osc.ny.gov/legal-opinions/opinion-92-21DiNapoli: School Districts Need to Improve Oversight of Technology Equipment
… number; the name of the individual to whom the device is assigned, if applicable; the physical location of the …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-school-districts-need-improve-oversight-technology-equipmentState Comptroller DiNapoli Statement on Boeing Lawsuit Settlement
… following statement today regarding the approval of the settlement of the derivative lawsuit the New York State … and the subsequent grounding of the aircraft. Under settlement approved today by the Delaware Chancery Court, … “What happened at Boeing led to great tragedy. The settlement approved today not only provides for the company …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-boeing-lawsuit-settlementDiNapoli: Chatham Police Chief Sentenced for Pension Double-Dipping
… Thomas P. DiNapoli, Columbia County District Attorney Paul Czajka, and the New York State Police. “No one is above … his community,” said DiNapoli. “I thank District Attorney Paul Czajka and the New York State Police for their … police chief of the Village of Chatham," District Attorney Paul Czajka said. "In doing so, he undermined much of the …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-chatham-police-chief-sentenced-pension-double-dippingDiNapoli: State Must Improve Management of Medical Equipment Stockpile After Spending Millions During the COVID-19 Pandemic
… onset of the COVID19 pandemic including ventilators and xray machines that now sits unused in storage facilities …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-state-must-improve-management-medical-equipment-stockpile-after-spending-millions-duringVillage of Holley – Transparency of Fiscal Activities (S9-24-12)
… an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed the required … not: Conduct an annual audit, or cause to be audited, the CFO’s 2022-23 financial records and reports, as required by … includes eight recommendations to help the Board and CFO improve the transparency of their fiscal activities. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12