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Town of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… 30, 2012. Background The Town of Lyonsdale is located in Lewis County. The Town is governed by an elected five-member Town Board composed of the Town … of the Town’s highway town-wide fund has declined in recent years from a balance of $88,293 at the beginning of …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryTown of Florida – Town Clerk Operations (2012M-215)
… Purpose of Audit The purpose of our audit was to assess internal controls over Town Clerk operations for the period January 1, 2011, to June 30, 2012. Background The Town of Florida is located … Clerk transferred money between accounts under her control to cover up these shortfalls. During our audit, the Clerk …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215Village of Deposit – Fiscal Monitoring and Selected Financial Operations (2013M-205)
… condition and selected financial operations for the period March 1, 2012 to March 18, 2013. Background The Village of Deposit is located …
https://www.osc.ny.gov/local-government/audits/village/2013/12/13/village-deposit-fiscal-monitoring-and-selected-financial-operations-2013m-205State Comptroller DiNapoli Releases Audits
… methods of disposal whenever possible. Division of State Police: Processing of Sexual Offense Evidence Collection Kits (2019-S-44) From Nov. 28, 2017 to Oct. 31, 2019, the state police processed 1,656 kits. Only 356 of the 1,656 kits (21 …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-auditsTown of White Creek – Board Oversight of Financial Activities (2013M-64)
… 30, 2012. Background The Town of White Creek is located in Washington County and has a population of approximately … The Board also was unaware that the Town was not in compliance with payroll tax filing or payment requirements … Ensure that the Budget Officer has the necessary training in municipal accounting and the Town’s software to help her …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64DiNapoli: Growth in Local Sales Tax Collections Slowed in 2024
… risks and potential changes at the federal level, calls for careful budgeting on the part of local officials to … of 2.8% in 2024 outpaced the rest of the state (0.6%) for the third consecutive year. Growth in the city’s … the number of tourists, which nearly matched 2019 levels for the first time since the pandemic. Aggregate county …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-growth-local-sales-tax-collections-slowed-2024Taxes and Interest
… and certain court funds. Interest is paid for a period of five years from the date we receive the property. The interest rate is set by the New York State Department of Tax and Finance and is updated quarterly. Claims … stocks, bonds, and mutual funds, may be paid in the form of the original security (if available) or by returning the …
https://www.osc.ny.gov/unclaimed-funds/claimants/taxes-and-interestOpinion 2004-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Employment Contracts (law partner of school …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4Opinion 88-56
… to your inquiry, the commissioner is paid a fixed salary by the firm and does not receive commissions. This …
https://www.osc.ny.gov/legal-opinions/opinion-88-56State Comptroller DiNapoli Announces Municipal Audits
… districts did not always evaluate procurement options or make comparisons to benchmark rates to ensure they … granted exemptions without applications, renewal forms or supporting documentation and did not correctly calculate … $6.9 million in town-exempt assessed value lacked one or more required supporting documents to determine …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-announces-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… Public Library – Claims Audit (Nassau County) The board does not audit library claims prior to payment. Instead, the …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: 14 School Districts Designated in Fiscal Stress
… DiNapoli’s Fiscal Stress Monitoring System for the school year (SY) ending on June 30, 2022, down from 23 districts in fiscal stress the prior year. This is the lowest incidence of fiscal stress recorded … for schools since the system’s inception (2012-13 school year). “The number of districts designated in a fiscal stress …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-14-school-districts-designated-fiscal-stressDiNapoli: CDTA Overtime Expenses and Ridership Growing
… amid steady ridership growth in recent years, according to a report released today by State Comptroller Thomas P. DiNapoli. “CDTA operates a vital service for Capital Region residents, employers and … 306 vehicles, 50 of which are hybrid electric buses. CDTA is one of four upstate regional transportation authorities, …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-cdta-overtime-expenses-and-ridership-growingComptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea of Former Highway Superintendent in Public Corruption Case
… guilty plea is the latest in my office’s joint partnership with Comptroller DiNapoli to root out public corruption … of the Public Integrity Bureau is prosecuting the case, with support from Deputy Bureau Chief Stacy Aronowitz, Bureau … Investigator Joel Cordone and Investigator David Buske, with support from Supervising Investigator Richard Doyle, …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-former-highway-superintendent-publicState Agencies Bulletin No. 1909
… Purpose The purpose of this bulletin is to inform agencies of OSC’s upcoming automatic processing and provide guidance … by NYSCOPBA are affected. Background Chapter 24 of the Laws of 2019 which implements the negotiated 2016–2023 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1909-april-2021-increase-hazardous-duty-pay-arbitration-eligible-bu01II.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… statements and required supplementary information. MD&A, which is required supplementary information, should focus on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsState Comptroller DiNapoli Releases Municipal & School Audits
… Fire Department – Credit Cards (Erie County) Of the credit card purchases totaling $216,961 examined, … receipts or another suitable record to demonstrate amounts of collections due to the department. The manager booked … a receipt or the required business expense reports. Town of Covington – Tax Collection Remittance (Wyoming County) …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-auditsSouthern Cayuga Lake Intermunicipal Water Commission – Financial Operations (2015M-149)
Southern Cayuga Lake Intermunicipal Water Commission Financial Operations 2015M149
https://www.osc.ny.gov/local-government/audits/joint-activity/2015/09/11/southern-cayuga-lake-intermunicipal-water-commission-financial-operationsVendor File Advisory No. 6
… will also display “Vendor Classifications,” a designation for the type of business the State does with each vendor. … on procurement and payment activities. References: For specifics, please visit: Guide to Financial Operations, …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/6-gfo-update-vendor-designationsBath Central School District - Online Banking (2018M-79)
… banking policy and officials did not develop procedures to adequately segregate online banking duties. Officials did not ensure that authorized access to online bank accounts was limited or provide users with … (IT) control weaknesses were communicated confidentially to District officials. Key Recommendations Obtain adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/bath-central-school-district-online-banking-2018m-79