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Montauk Fire District – Board Oversight (2024M-117)
… LOSAP point system was inconsistent with New York State General Municipal Law (GML) in several aspects, … files all subsequent AFRs with the Office of the New York State Comptroller (OSC) within 60 days of the close of the … and recommendations. Appendix B includes our comments on issues raised in the District’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/montauk-fire-district-board-oversight-2024m-117Falconer Central School District – Financial Management (2024M-52)
… Board and District officials’ budgeting practices resulted in the District levying more real property taxes than needed, a significant accumulation of surplus fund balance in excess of the statutory limit and missed opportunities to … finance operations as a means to accumulate surplus funds in excess of the legal limit or to provide a funding source …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… million that related to the processing of bank transfers, payroll, real property taxes and cash receipts and …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136Opinion 2006-11
… (remuneration and duties exception) GENERAL MUNICIPAL LAW §802(1)(b): When a town board member has an interest in … the interest would not be prohibited if the board member’s duties as an employee of the store do not include the … directly related to sales to the town. The board member’s interest, however, would have to be disclosed in accordance …
https://www.osc.ny.gov/legal-opinions/opinion-2006-11DiNapoli: Pleasant Valley Woman Arrested Stealing Funds From New York State and Local Retirement System
… the arrest of Bonnie S. Robertson, 63, of Pleasant Valley in the alleged theft of nearly $42,000 of her deceased … she could deceive the retirement system and continue to pocket her deceased mother's pension to pay her personal bills. Instead, she is now charged with a …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-pleasant-valley-woman-arrested-stealing-funds-new-york-state-and-local-retirement-systemDiNapoli: Vendor Boosted Fuel Costs During Superstorm Sandy Recovery
… emergency response to Superstorm Sandy, the state Division of Military and Naval Affairs (DMNA) used a catering company … today by State Comptroller Thomas P. DiNapoli. “In times of disasters, most New Yorkers pull together to help each … as an unnecessary middleman by purchasing 18,960 gallons of fuel, adding nearly $20,000 to the purchase price and …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-vendor-boosted-fuel-costs-during-superstorm-sandy-recoveryContract Advisory No. 23
… Bureau of Contracts (BOC) uses the Authorized Signature Form ( AC 1782-S ) to validate signatures on contracts, … submit an original AC 1782-S to OSC’s BOC. The agency head or designee must sign the bottom of the authorization form. When more than one page is required, the agency head or designee must sign each page. An agency can remove an …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/23-authorized-signature-form-ac-1782-sChautauqua County – Financial Condition (2023M-111)
… financial operations and took appropriate actions to maintain the North Chautauqua County Water District’s … financial operations or take appropriate actions to maintain the District’s fiscal stability. As such, all … instead of just the real property owners who benefited from the District’s services. County officials: …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111About an Employer’s Role – What Every Employer Should Know
… send us data on the salaries paid and days worked for NYSLRS members. The accurate and timely reporting of …
https://www.osc.ny.gov/retirement/employers/partnership/about-employers-roleOverpayments to Cabrini Medical Center (Follow-Up)
… were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers. The audit covered the … which was issued on April 3, 2012, identified $1.9 million in Medicaid overpayments to Cabrini Medical Center. The …
https://www.osc.ny.gov/state-agencies/audits/2013/11/07/overpayments-cabrini-medical-center-followDiNapoli: Local Sales Tax Collections Grew by Over 14% in February Compared to Last Year
… reported sales by vendors. The next quarterly numbers (for January to March) will be available in April. Table …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-local-sales-tax-collections-grew-over-14-february-compared-last-yearState Comptroller DiNapoli Releases School District Audits
… fact, two malicious software applications were installed on district computers. Sensitive IT control weaknesses were … during the fiscal year. Find out how your government money is spent at Open Book New York . Track municipal spending, the …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-auditsHammond Central School District – Financial Management (2024M-70)
… funds. As a result, they levied more taxes than needed to fund operations and were not transparent with taxpayers. … 2022-23. This made it appear that the District needed to increase real property taxes and use appropriated fund balance to close projected budget gaps, when the District’s actual …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70Cooperstown Central School District – Financial Management (2024M-65)
… budgetary entries and could have used reserve funds to pay for related expenditures, but instead paid these expenditures …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65Village of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… entries totaling $5.5 million were not properly recorded. For example, payroll and health insurance amounts, and the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19Village of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)
… – pdf] Audit Objective Determine whether the Village of Hoosick Falls (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16State Government Accountability - Special Reports
… Education State Fiscal Year 2022-2023 Report on Preschool Special Education State Fiscal Year 2021-2022 Report on Preschool Special Education Preschool Special Education … Transportation Authority: Homeless Outreach Programs on MTA Properties, July 2019 Homeless Veterans in New York …
https://www.osc.ny.gov/state-agencies/audits/state-government-accountability-special-reportsCompliance With School Safety Planning Requirements (Follow-Up)
… Requirements (Report 2018-N-2 ). About the Program The New York State Safe Schools Against Violence in Education …
https://www.osc.ny.gov/state-agencies/audits/2024/01/11/compliance-school-safety-planning-requirements-followOpinion 92-30
… of not-for-profit agencies) -- Exceptions (contracts with not-for-profit agencies) GENERAL MUNICIPAL LAW, §§801, 802(1)(f), 803, 806: A member of a county governing board who also serves on the …
https://www.osc.ny.gov/legal-opinions/opinion-92-30Opinion 88-13
… or approve payments thereunder; (b) audit bills or claims under the contract; or (c) appoint an officer or … or approve the contracts with the company, to audit claims and approve payments made under the contracts, or to …
https://www.osc.ny.gov/legal-opinions/opinion-88-13