Search
DiNapoli's Auditors Halt $25.3 Million in Suspicious Tax Refunds
… tax returns. My office is watching for those who would con the system to steal the public’s money. Whether these …
https://www.osc.ny.gov/press/releases/2015/04/dinapolis-auditors-halt-253-million-suspicious-tax-refundsVillage of Montgomery – Audit Follow-Up (2021M-50-F)
… [read complete report – pdf] | [read complete 2021 report – pdf] Purpose of Review The purpose of our … of the Treasurer’s Office (2021M-50), released in July 2021. The audit determined that the Board of Trustees (Board) … officials submitted a corrective action plan (CAP) in July 2021 with plans to implement the audit recommendations, …
https://www.osc.ny.gov/local-government/audits/village/2025/04/04/village-montgomery-audit-follow-2021m-50-fTown of Perth – Conflict of Interest (2024M-142)
… report - pdf] Audit Objective Determine whether any Town of Perth (Town) Board (Board) members had prohibited interest … Key Findings A Board member was the sole proprietor of an automotive company that did business with the Town. … Therefore, the Board member had a prohibited conflict of interest which means they did not follow New York State …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142Maine-Endwell Central School District – Financial Condition (2013M-49)
… tax levy as low as possible. However, they were able to do so only by continually appropriating fund balance, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49Rainbow Rhymes Learning Center (Follow-Up)
… initial report, State Education Department: Rainbow Rhymes Learning Center (Report 2009-S-84). Background Our initial … Department (Department) grant payments to Rainbow Rhymes Learning Center (Rainbow) were appropriate and adequately … Interest State Education Department: Rainbow Rhymes Learning Center Report (2009-S-84) …
https://www.osc.ny.gov/state-agencies/audits/2013/06/27/rainbow-rhymes-learning-center-followTown of Exeter – Town Clerk/Tax Collector (2024M-15)
… property taxes to the Town Supervisor (Supervisor) on a weekly basis, as required by New York State Town Law (Town … taxes within 24 hours and remit them to the Supervisor weekly. Perform bank reconciliations and accountabilities, …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15East Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… pdf] Audit Objective Determine whether East Hampton Union Free School District (District) officials secured user …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationCity of Hornell – Business Improvement District (2018M-38)
… Council (Council) provided sufficient oversight of the Business Improvement District (BID) to ensure it operated in … with Grand Larceny in the Fourth Degree and Falsifying Business Records in the First Degree. On January 7, 2022, the … Council Council provided sufficient oversight of the Business Improvement District BID to ensure it operated in …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-hornell-business-improvement-district-2018m-38State Comptroller DiNapoli Statement on Boeing Lawsuit Settlement
… Thomas P. DiNapoli issued the following statement today regarding the approval of the settlement of the … lawsuit, shareholders sue a company’s board of directors on the company’s behalf alleging that the board breached its … duties. The pension funds’ lawsuit sought damages on behalf of the company and corporate governance reforms, …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-boeing-lawsuit-settlementTown of Delhi - Highway Department Leave Records (2020M-53)
… Deputy’s failure to use sick leave for lost time due to an occupational injury, which resulted in an overpayment of his health and dental premiums of $6,411. The 2018 and 2019 leave …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-delhi-highway-department-leave-records-2020m-53State Comptroller DiNapoli Releases Audits
… for this property. Auditors noted similar deficiencies in a 2014 audit. Track state and local government spending at …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-auditsV.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance
… The Chart of Accounts (COA) is the foundation of the Statewide … The Chart of Accounts COA is the foundation of the Statewide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policiesTown of New Baltimore – Procurement Practices (2013M-203)
… January 1, 2012, to March 1, 2013. Background The Town of New Baltimore is located in Greene County and has a … Town of New Baltimore Procurement Practices 2013M203 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203Clarence Central School District – Financial Condition Management (2022M-46)
… year-end commitments related to unperformed contracts for goods and services totaling $3.3 million during the audit period. However, $3.2 million was unsupported or for unbudgeted purchases. In effect, officials improperly …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46College of Nanoscale Science and Engineering – Network Security Controls
… security requirements that are considered best practices for all State entities, including SUNY campuses. Key Finding … and data. Our audit identified further enhancements for implementation. Key Recommendation Implement enhancements …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-nanoscale-science-and-engineering-network-security-controlsUse of Vendor-Supported Technology
… benefit corporation responsible for public transportation in Erie and Niagara counties, including operation of the … analysis. Implement the remaining recommendations detailed in the preliminary report. …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/use-vendor-supported-technologyOpinion 97-19
… This opinion represents the views of the Office of the State Comptroller at the time … or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Insurance … a fire district treasurer would have a prohibited conflict of interest in the fire districts contract with the agency …
https://www.osc.ny.gov/legal-opinions/opinion-97-19Opinion 98-6
… 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 -- Exceptions (contracts entered into prior to … Whether there would be a prohibited conflict of interest if the company were to be awarded additional …
https://www.osc.ny.gov/legal-opinions/opinion-98-6DiNapoli: Mid-Hudson Region Shows Economic Strength Following Recession
… York State Comptroller DiNapoli today released an economic profile of the Mid-Hudson region. The region’s proximity to … 2016. Read the Special Report: Mid-Hudson Region Economic Profile , or go to: … York State Comptroller DiNapoli today released an economic profile of the MidHudson region …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-mid-hudson-region-shows-economic-strength-following-recessionOversight of Persons Convicted of Driving While Intoxicated
… revocation, significant fines, and possible jail time. The Child Passenger Protection Act (Act), signed into law on … Although 9,604 offenders overseen by the Office received court orders to install IIDs, only 1,952 offenders (20.3 … Generally, offenders who did not install IIDs signed court affidavits stating that they would not drive a motor …
https://www.osc.ny.gov/state-agencies/audits/2016/07/29/oversight-persons-convicted-driving-while-intoxicated