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NYS Comptroller Thomas P. DiNapoli Statement on Former Avon Police Chief Sentencing
… Geer for stealing federal funds: “This police chief swore to uphold the law but instead used his position to enrich himself at the expense of his community. He was ordered to pay back what he stole, and he paid full restitution, …
https://www.osc.ny.gov/press/releases/2025/06/nys-comptroller-thomas-p-dinapoli-statement-former-avon-police-chief-sentencingCity and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… Purpose of Audit The purpose of our audit was to examine the Joint Water Project’s operations for the … into an intermunicipal cooperative agreement in 1991 to form the Poughkeepsie Joint Water Project, which provides water to City and Town as well as third parties outside of the …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236Jefferson Fire District – Internal Controls Over Financial Operations (2013M-101)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the District’s … financial operations for the period January 1, 2012, to March 18, 2013. Background The District is a district … the Treasurer did not submit monthly financial reports to the Board, but has filed the required annual financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/12/jefferson-fire-district-internal-controls-over-financial-operations-2013mCrystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)
… Purpose of Audit The purpose of our audit was to determine whether Department funds were used appropriately … provided adequate oversight of the Treasurer’s duties to safeguard Department assets for the period January 1, 2010 … were for legitimate Department purposes. The Board failed to adopt comprehensive written guidance on credit card usage …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/crystal-beach-volunteer-fire-department-misappropriation-fundsNY State Common Retirement Fund Selects New Deputy Chief Investment Officer
… manage the Fund,” DiNapoli said. “We are fortunate to have her with us.” “Anastasia’s experience across the … is invaluable as we continue to build on the gains we have made in recent years and look for innovative …
https://www.osc.ny.gov/press/releases/2015/02/ny-state-common-retirement-fund-selects-new-deputy-chief-investment-officerControls Over Cash Advance Accounts
… As of December 31, 2014, the Department was authorized to have three advance accounts for Travel Advance, Confidential … business purposes. Our tests showed these controls have generally operated as intended. However, we also found …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/controls-over-cash-advance-accountsTown of Shelby – Financial Management (2012M-206)
… residents. An elected five-member Town Board, presided by the Town Supervisor, is the legislative body responsible … were never performed and deposits were not always made timely. As a result, the Court’s liabilities exceeded assets by $1,442 at June 29, 2012. We identified the cause for $560 …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-shelby-financial-management-2012m-206VII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables
… advance accounts. The moneys are to be used in accordance with rules prescribed by the Comptroller which include, but … of this Chapter; Advance funds should never be commingled with any other moneys in the custody of the agency or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overviewRichland Fire District – Board Oversight (2016M-374)
… Purpose of Audit The purpose of our audit was to examine internal controls over District financial … with OSC. Audit and approve all claims before payment to help ensure claims are adequately supported and for appropriate District purposes. Adopt a code of ethics to set forth expected standards of conduct for the guidance …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374Pember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… Purpose of Audit The purpose of our audit was to determine if Library/Museum officials provided adequate … totaled $165,950. Key Findings The Board has taken steps to provide oversight of the Library/Museum’s financial … of principal. While the Board reviewed bills prior to payment, it allowed them to be paid late due to the lack …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Village of Spencer – Financial Condition (2013M-119)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period June 1, 2011, to February 4, 2013. Background The Village of Spencer is … of the accounting function from the accounting records to the financial reports and in the reports to the IRS. The …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Town of Ellery – Justice Court (2014M-269)
… oversight, which allowed her to manipulate the financial records and apparently misappropriate funds. Not all … perform or provide for an annual audit of the Justices’ records since July 2011. Key Recommendations Take action to recover any moneys due to the Town or the State and segregate the Clerk’s duties. Ensure that signed …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/06/town-ellery-justice-court-2014m-269Town of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s internal controls over recreation … information technology for the period February 1, 2009, to June 5, 2013. Background The Town of Wheatfield is located … Board, or recorded in the financial system. Town officials have not implemented policies and procedures over the IT …
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013mVillage of Almond – Transparency of Fiscal Activities (S9-24-14)
… and bank reconciliations were not provided to the Board for review. The Board’s ineffective oversight resulted in a …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-almond-transparency-fiscal-activities-s9-24-14Village of Pomona – Transparency of Fiscal Activities (S9-24-17)
… [read complete report – pdf] Audit Objective Determine whether the Village … (Village Law) Section 4-408. The last completed audit was for the fiscal year ending May 31, 2021. Ensure the AFR was … the Board reviewed and approved the Treasurer’s records for completeness, accuracy and timeliness or discussed the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17State Agencies Bulletin No. 2050
… NYSPO users will be required to establish and use MFA at login. New and existing users will not be able to access …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2050-multifactor-authentication-new-york-state-payroll-onlineState Agencies Bulletin No. 1003
… by OSC by the Monday following the submission deadline. Any transactions entered on the same date as the date on the … to the schedule must be maintained in order to avoid any of these problems and ensure the Comptroller’s Office is … dated and the field “Additional or Corrected transactions have been approved and entered into the PayServ System. “ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1003-payroll-certification-legal-obligationsOperational Advisory No. 22
… of the “2 step” OSC audit approval process – System and operational enhancements no longer require the issuance of a … requisition to ensure that funds are reserved within the budget to meet all open contract liabilities subject to OSC …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/22-ee1-procure-pay-changes-summaryComptroller DiNapoli & A.G. Schneiderman Announce Indictment of NYC Council Member Ruben Wills on Charges He Filed False Disclosures
… State Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman today announced the … than $6 million in restitution. Mr. Wills was indicted by a New York County Grand Jury after an investigation revealed … is encouraged to contact the Attorney General’s Office at 1-800-996-4630 or the Comptroller’s Office at …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-ag-schneiderman-announce-indictment-nyc-council-member-ruben-wills-charges-heState Agencies Bulletin No. 289
… the form, must be used as the deduction code. Cards, which have been modified, should be returned to the employee so …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/289-2002-sefa-campaign-agencies-participating-continuous-giving-pilot