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Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… former Treasurer was able to misappropriate over $850,000 in Company funds during an eight-and-a-half-year period. For example, he was able to: Disburse over $451,000 in unauthorized checks to himself from January 2014 through …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59Jericho Union Free School District – Acceptable Use Policy (2022M-194)
… office employees, including the Assistant Superintendent for Business Affairs (ASB), were not aware that they were … regulations are developed, to provide guidance for business office staff that defines acceptable Internet … office staff who utilize computers are adequately informed of the regulations. District officials disagreed with certain …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194Town of White Creek – Disbursements and Annual Financial Reports (2023M-41)
… Town residents, OSC and other interested parties’ ability to monitor the Town’s operations and financial condition. We … Supervisor did not: Review any of the 199 disbursements to ensure the disbursements were accurate and made for appropriate purposes and did not authorize the 44 …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41Kiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)
… safeguard PPSI. As a result, there is an increased risk of unauthorized access to the network and PPSI stored on … service network user accounts which account for 11 percent of the District’s enabled accounts. The majority of these accounts belonged to former employees and were last …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-andTown of Butternuts – Highway Facility Capital Project (2021M-94)
… report - pdf ] Audit Objective Determine whether the Town of Butternuts (Town) Board transparently planned and … in planning and could have improved its monitoring of the Project. As a result, total costs to complete the … terms. Town officials disagreed with certain aspects of our findings and recommendations but indicated they …
https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94Town of Alden – Town Clerk/Tax Collector (2024M-106)
… and taxpayers. The Clerk also did not: Always date stamp real property tax receipts – 66 percent of Town and County … deposit all real property tax collections in accordance with New York State Town Law (Town Law) Section 35. Deposit all Clerk fees in accordance with Town Law Section 30. Recommendations The audit report …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106Orange County – Consumer Protection: Accuracy of Weights and Measures (S9-24-5)
… to show the results of the Department’s investigation. In addition, the Director did not develop and implement … standards. Key Recommendations Perform required testing in accordance with New York State Department of Agriculture …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/orange-county-consumer-protection-accuracy-weights-and-measures-s9-24-5Consumer Protection: Testing of Retail Prices and Weighing and Measuring Devices (2024-MS-1)
… and measures (Departments) adequately provided consumer protections by helping to ensure the accuracy of retail … Departments did not always adequately provide consumer protections by helping to ensure the accuracy of retail … and measures Departments adequately provided consumer protections by helping to ensure the accuracy of retail …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/consumer-protection-testing-retail-prices-and-weighing-and-measuring-devices-2024City of Salamanca – Employee Benefits (2023M-96)
… complete report – pdf] Audit Objective Determine whether City of Salamanca (City) separation payments were properly authorized, … included $3,400 paid to one employee that did not leave City employment. One payment totaling approximately $45,000 … Determine whether City of Salamanca City separation payments were properly …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96Opinion 2003-2
… the opinion. FIRE DISTRICTS -- Joint District (authority to form in coterminous town/village) MUNICIPAL COOPERATION -- Fire Protection (authority to form joint fire district in coterminous town village) TOWNS -- Powers and Duties (authority to form joint fire district in coterminous town/village) …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2Opinion 89-59
… Systems, Inc. v O'Rourke , 134 Misc 2d 45, 509 NYS2d 988, mod 129 AD2d 76, 516 NYS2d 940). In reconciling provisions …
https://www.osc.ny.gov/legal-opinions/opinion-89-59Opinion 97-3
… 602 (L 1993, ch 602, §8[c], [d], as amended). In the case of tax liens held by a tax district, however, such …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Opinion 95-4
… within the scope of the investigation, and in a proper case to produce all books, records, papers and documents … a "reasonable" method of inquiry should be evaluated on a case-by-case basis, considering the particular investigation and, as …
https://www.osc.ny.gov/legal-opinions/opinion-95-4Opinion 93-5
… TOWNS -- Budget (effect of late publication of notice of hearing) TOWN LAW, §108; COUNTY LAW, §227: Where a town … date specified in Town Law, §109, the fact that the public hearing on the preliminary budget is held, on proper notice, … before the date specified in Town Law, §109, the public hearing on the preliminary budget was held, pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-93-5Effectiveness of the Information Technology Transformation
… each organized within a different part of ITS. In each case, we reported on areas where ITS had not established …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/effectiveness-information-technology-transformationUnclaimed Funds Survey - Feedback Received
… Thank you for your submission! We appreciate your feedback …
https://www.osc.ny.gov/unclaimed-funds/resources/unclaimed-funds-survey-feedback-receivedCensus 2020 Response Rates
… New York pays more in taxes to the federal government than any other state but ranks last in what it gets back …
https://www.osc.ny.gov/censusMessage Submitted - Contact Us
… Thank you for submitting a question. Someone will contact you shortly. …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report-afr-modernization-project/contact-us-message-receivedComptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued: Department of … New York State Comptroller Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-auditsDiNapoli: Get Your Money Back!
… Town of Stony Point Stony Point Town Hall 74 East Main Street Stony Point, NY Rockland June 11, 2025 11:00 a.m. – … 10:00 a.m. – 12:00 p.m. OUF in the Town of Clarkstown Street Community Center 31 Zukor Road New City, NY Rockland … Annual Elmira PRIDE Festival Wisner Park 200 North Main Street Elmira, NY Chemung Central June 12, 2025 5:00 p.m. – …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-get-your-money-back