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Town of Albion – Supervisor’s Records and Reports (2024M-111)
… (Town) Town Supervisor (Supervisor) maintained complete and accurate accounting records and provided reliable financial reports to the Town Board … follow basic accounting practices by maintaining complete and accurate accounting records and financial reports. As a …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111Village of Sloan – Clerk-Treasurer (2024M-109)
… Collections totaling $130,515 were not deposited within 10 days, as required by New York State Village Law Section … reports, that were provided to the Board approximately six weeks after month-end, were not accurate. For example, the …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109Allegany County – Court and Trust Funds (2014M-74)
… Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … 1, 2010 through January 1, 2014. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74Village of Suffern – Budget Review (B8-15-13)
… in the water fund and $1.7 million in the sewer fund. Projected financial results for the water fund for 2014-15 … could eventually eliminate the water fund’s deficit. Projected financial results for the sewer fund for 2014-15 …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13XII.8.E Payment Assignments – XII. Expenditures
… agencies should follow to approve the assignment of contract payments to an individual or entity other than the original contract holder. Payment assignments are commonly due to … liabilities to subcontractors or other creditors of the contract. For guidance specific to Contract Assignments, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8e-payment-assignmentsDiNapoli: State Agency Mishandled Housing Discrimination Complaints
… Investigated DHR’s complicated and poorly managed intake system for housing discrimination complaints resulted … Conducting ongoing reconciliations of DHR’s various intake logs with case management system records. Providing … adequate training for all staff involved in the complaint intake, processing and investigation process. Actively …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-state-agency-mishandled-housing-discrimination-complaintsComptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea of Nelson Rivera in Bid-rigging Case
… investigation was handled by Investigators David Buske and Christopher Reidy of the Investigations Bureau, with support …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-nelson-rivera-bid-rigging-caseWestchester Attorney Pleads Guilty to Mail Fraud for Attempting to Embezzle From a Decedent's Estate for Which He Was Court-Appointed Administrator
… Postal Inspection Service, his scheme was exposed and he is now a convicted felon," said State Comptroller Thomas P. … of the estate’s assets held by the Comptroller, which is the maximum fee allowed by New York law. Parisi did not … of 20 years in prison. The maximum potential sentence is prescribed by Congress and is provided here for …
https://www.osc.ny.gov/press/releases/2019/01/westchester-attorney-pleads-guilty-mail-fraud-attempting-embezzle-decedents-estate-which-he-was-courtTown of Cato – Supervisor’s Records and Reports (2025M-141)
Did the Town of Cato Town Supervisor Supervisor maintain complete accurate and uptodate accounting records and reports
https://www.osc.ny.gov/local-government/audits/town/2026/03/27/town-cato-supervisors-records-and-reports-2025m-141Audit Response Timeframe
… for the implementation of recommendations included within final reports for corrective action. Memo Bill Text Status … for the implementation of recommendations included within final reports for corrective action …
https://www.osc.ny.gov/legislation/audit-response-timeframe-0ABLE Residency
… State residency requirement for designated beneficiaries in the New York ABLE program. Memo Bill Text Status … State residency requirement for designated beneficiaries in the New York ABLE program …
https://www.osc.ny.gov/legislation/able-residencyDiNapoli Calls For Stepped Up Enforcement of State's Bottle Bill
… The state Department of Taxation and Finance should increase monitoring and … DiNapoli said. "My auditors found the state Department of Taxation and Finance's oversight over the program can be … The state Department of Taxation and Finance should increase monitoring and …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-calls-stepped-enforcement-states-bottle-billProposed Regulations
… executive officer, representing that the report s are [is] complete and have[ has] been prepared in conformity with this Part; Part 201.2 (e) is amended to read as follows: (e) an annual report on … of the contract to date; (viii) whether the contractor is a certified minority- or women-owned business enterprise; …
https://www.osc.ny.gov/legislation/proposed-regulationsWestchester County Sisters Charged With Hiding Their Mother's Death to Steal From Retirement System
… State Comptroller Thomas P. DiNapoli and Westchester County District Attorney Anthony A. Scarpino, Jr. … $21,694 in her retirement funds from 2013 to 2015. The two Westchester County residents are charged with Grand Larceny … “We uncovered their unlawful behavior and worked with Westchester County District Attorney Scarpino to …
https://www.osc.ny.gov/press/releases/2019/11/westchester-county-sisters-charged-hiding-their-mothers-death-steal-retirement-systemSpencerport Central School District – Employee Benefits (2025M-65)
… to our brochure, Responding to an OSC Audit Report , which you received with the draft audit report. The CAP should be …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/spencerport-central-school-district-employee-benefits-2025m-65XI.2.H Multiyear Contracts – XI. Procurement and Contract Management
… contracts, may be structured on the basis of a fixed contract term (e.g. three years) plus one or more annual (or … fixed term, it is necessary for the agency to process a contract extension. This extension requires the approval of … (OSC), if such approval was required for the original contract, and the submission of relevant documentation. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2h-multiyear-contractsComptroller Authority to Audit Local Development Corporations (LDCs)
… and certain other government entities. Memo Bill Text Status …
https://www.osc.ny.gov/legislation/comptroller-authority-audit-local-development-corporations-ldcs-0Opinion 95-26
… may not sell its own property to a trust (see, e.g., In re Ryan's Will , 291 NY 376; cf ., e.g., Estates, Powers and …
https://www.osc.ny.gov/legal-opinions/opinion-95-26Overview – Contribution Stabilization Program
… Program (CSP) is an optional program that allows you to pay a portion of your annual pension contributions to the Fund when due and pay the remainder over time with … a graded contribution rate system that, if you elect to participate, enables you to amortize a portion of your …
https://www.osc.ny.gov/retirement/employers/csp/overviewRockland County – Budget Review (B22-6-9)
… [read complete report – pdf] Purpose of Budget Review The purpose of our …
https://www.osc.ny.gov/local-government/audits/county/2022/11/18/rockland-county-budget-review-b22-6-9