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Town of Bridgewater – Financial Operations (2013M-309)
… among tax bases. In addition, separate general ledger cash accounts were not maintained for funds in which cash was commingled and the Board was not provided with … taxpayer inequities. Provide the Board with reconciled cash balances and monthly budget-to-actual reports for each …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-bridgewater-financial-operations-2013m-309DiNapoli: Former Potter Town Clerk Arrested for Theft of Nearly $24,000
… State Comptroller Thomas P. DiNapoli, Yates County District … 21, 2019. “Ms. Brown violated the trust of her community by allegedly diverting nearly $24,000 in town funds to … Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-former-potter-town-clerk-arrested-theft-nearly-24000Town of LeRay – Justice Court (S9-14-5)
… of Audit The purpose of our audit was to determine if Court officials properly collected, reported and remitted moneys on behalf of the Court for the period January 1, 2012 through February 28, …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-leray-justice-court-s9-14-5State Comptroller DiNapoli Statement on New York City's November Budget Update
… New York State Comptroller Thomas P. DiNapoli issued the … statement regarding the agreement announced today on New York City’s November Financial Plan. “The release of the city’s …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-statement-new-york-citys-november-budget-updateFormer West Carthage Treasurer Charged With Stealing Thousands of Dollars From the Village
… for allegedly stealing over $3,000 from the village, State Comptroller Thomas P. DiNapoli, Jefferson County … important to public trust to know that their hard earned money is not being squandered. We will work to ensure that … strong message that we will not tolerate dishonest actions by those who use their position at the expense of the public” …
https://www.osc.ny.gov/press/releases/2025/02/former-west-carthage-treasurer-charged-stealing-thousands-dollars-villageComptroller DiNapoli Statement on January State Cash Report
… budget. As one step, I urge the Governor and Legislature to make the prudent financial decision to substantially build up the state's reserves to help better prepare for an economic downturn." To read the …
https://www.osc.ny.gov/press/releases/2019/02/comptroller-dinapoli-statement-january-state-cash-reportAccounts Payable Advisory No. 53
… Section 3 - Purchase Orders Guidance: The Office of the State Comptroller (OSC) has updated the policy and procedures …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/53-purchase-requisitions-and-purchase-ordersCost-Saving Ideas: Legal Requirements
… of equipment, machinery and apparatus. The Office of the State Comptroller also has regulations on this subject (2 …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsCUNY Bulletin No. CU-580
This bulletin provides agency instructions for processing the CUNY Rate Increase for Supervisor of Mechanics
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-580-cuny-rate-increase-supervisor-mechanicsWest Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
… August 12, 2014. Background The West Ghent Volunteer Fire Company provides fire protection services in parts of the Towns of Ghent and … in revenue and received approximately $19,700 in foreign fire insurance premiums in 2014. Key Findings The Company did …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016mDiNapoli: Buffalo City Schools Technician Worked Second Job Simultaneously
… A Buffalo City School District technician pleaded guilty today … Thomas P. DiNapoli’s office. Noe Rodriguez, 38, of Buffalo, was arrested and pleaded guilty to scheming to … by filing a complaint online at [email protected].ny.us , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-buffalo-city-schools-technician-worked-second-job-simultaneouslyVillage of Woodridge – Financial Condition (2013M-172)
… 2, 2013. Background The Village of Woodridge is located in the Town of Fallsburg in Sullivan County. The Board of Trustees comprises five … fiscal year was $2,624,362. Key Findings The Village is in better financial condition than it was during our previous …
https://www.osc.ny.gov/local-government/audits/village/2013/11/15/village-woodridge-financial-condition-2013m-172Town of Genesee Falls – Fiscal Stress (2013M-146)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition for the period January 1, 2011, through … and $71,979, respectively. Consequently, the highway fund balance declined from $83,179 at January 1, 2011 to a deficit …
https://www.osc.ny.gov/local-government/audits/town/2013/06/12/town-genesee-falls-fiscal-stress-2013m-146Vestal Central School District – Financial Condition (2014M-08)
… Purpose of Audit The purpose of our audit was to assess whether the Board and District officials developed … million. Key Findings The Board and District officials did not develop reasonable budgets. Revenue estimates were generally close to the actual revenues received. However, over the last five …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08Village of Suffern – Budget Review (B8-15-13)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village of Suffern’s proposed budget for the 2015-16 …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13State Comptroller DiNapoli Releases Municipal Audits
… and Monitoring (Tompkins County) While the board evaluated projects prior to their approval, board members should … of taxes (PILOTs) were billed and paid in accordance with PILOT agreements. As a result, a business was underbilled $78,600, a business was not billed for its agreed upon PILOT totaling $18,900 and another …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-auditsVII.10.E Cash Advance Reimbursement – VII. State Revenues and Appropriated Loan Receivables
… All cash advance accounts must only be reimbursed for … allowable and documented State expenses. Reimbursements to cash advance accounts are required at least once a month. For … to use the advance account codes (59001-59005) on a cash advance reimbursement voucher because it will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10e-cash-advance-reimbursementHighland Central School District – Financial Condition (2013M-358)
… fund. The Board has not adopted a formal budget process. Business Administrators employed by the District during our …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358Town of Bombay – Justice Court Operations (2015M-208)
… recording and reporting cash receipts, and did not compare manual cash receipt records to the bank deposits. Accurate … records were not maintained and bank reconciliations and accountability analyses were not performed. The Justices did … and disbursed and ensure that bank reconciliations and accountability analyses are prepared monthly. Establish …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208Falconer Central School District – Financial Management (2016M-146)
… of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2012 through February 11, 2016. Background The Falconer Central School District is located in the Towns of Carroll, Ellicott, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146