Search
Town of Hamburg - Fuel Operations (2019M-75)
… agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-hamburg-fuel-operations-2019m-75Gilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… and science equipment. 34 assets with combined purchase prices of approximately $46,400 did not have required asset … on the inventory list. Three assets with combined purchase prices of more than $2,000 could not be located. Seven assets … included two of the 34 assets) with combined purchase prices of almost $14,400 did not have a location, or had an …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139Brookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)
… officials established an adequate accounting system for extra-classroom activity (ECA) funds. Key Findings … officials did not establish an adequate accounting system for ECA funds. As a result, District officials cannot ensure … collected, submitted and deposited, and disbursements are for valid purposes. The Board did not: Adopt a comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/brookhaven-comsewogue-union-free-school-district-extra-classroom-activityDiNapoli Report Looks at New York City Metro Area's Import and Export Economies
… businesses. The impact of these changes on the local and national economy are difficult to gauge and will take time to … Trade Administration (ITA), making up about 5% of the national total. However, ITA does not provide detailed data … retail, and manufacturing firms may have to pay higher prices or see markets for their goods potentially impacted by …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-report-looks-new-york-city-metro-areas-import-and-export-economiesXII.10.C Verifying Vendor Licenses, Certifications, Registrations, Insurance, and Qualifications – XII. Expenditures
… Section Overview and Policies: The purpose of this section is to remind Business Units to verify vendor qualifications prior to … the Charities Registration database to verify a charitable corporation's registration and filing status. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10c-verifying-vendor-licenses-certifications-registrations-insurance-and-qualificationsDiNapoli: School District Tax Levy Cap at 2% for Third Straight Year
… today by State Comptroller Thomas P. DiNapoli. The tax cap, which first applied to local governments (excluding New … allow school districts and municipalities to override the cap. DiNapoli’s office calculated the inflation factor at … manage their budgets and ensure they comply with the tax cap law.” The 2% allowable levy growth affects the tax cap …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-school-district-tax-levy-cap-2-third-straight-yearGeneral Brown Central School District - Building Renovation Project (2019M-21)
… established the budget for the three school buildings and garage renovation project. District officials ensured that …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/general-brown-central-school-district-building-renovation-project-2019mFrewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… - pdf ] Audit Objective Determine whether the Frewsburg Central School District’s (District) extra-classroom activity … and procedures for scholarship funds allowed the former Central Treasurer (Treasurer) to use funds donated for … Determine whether the Frewsburg Central School Districts District extraclassroom activity ECA …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andWoodbourne Fire District – Board Oversight (2023M-98)
… whether the Woodbourne Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the District’s financial operations. Key Findings The Board did not provide adequate oversight of the District’s financial operations. As a result, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98State Comptroller DiNapoli Releases Municipal Audits
… Chester – Property Tax Exemptions (Orange County) The town assessor did not properly grant and monitor exemptions for … properties. Auditors found exemptions that the assessor granted but were included in the real property … codes and/or inaccurate amounts. Additionally, the assessor did not have the proper documentation to support the …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: New Jersey Man Pleads Guilty to Embezzling From a Decedent's Estate for Which He Was Court-Appointed Administrator
… DiNapoli, United States Attorney for the Southern District of New York, Geoffrey S. Berman and Philip R. Bartlett, Inspector-in-Charge of the New York Office of the U.S. Postal Inspection Service ("USPIS") announced … DiNapoli United States Attorney for the Southern District of New York Geoffrey S Berman and Philip R Bartlett …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-new-jersey-man-pleads-guilty-embezzling-decedents-estate-which-he-was-court-appointedState Comptroller DiNapoli Releases Municipal & School Audits
… financial condition and fund balance. The board did not: pay the recommended 2022 contribution of $121,981 into the … County – Financial Condition The North Chautauqua County Water District (district) board, county legislature and other … (Clinton County) District officials did not properly bill and collect tuition for nonresident foster care students …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-auditsSidney Central School District – Expenditure Control and Student Achievement (2014M-163)
… Purpose of Audit The purpose of our audit was to examine the District’s officials’ actions … The Sidney Central School District is located in the Towns of Franklin, Guilford, Masonville, Sidney, Unadilla and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/sidney-central-school-district-expenditure-control-and-studentOpinion 92-28
… on these notes? Education Law, §259 relates to taxes voted for library purposes and provides in subdivision 1 … Taxes, in addition to those otherwise authorized, may be voted for library purposes by any authority named in section … of its trustees. Thus, pursuant to section 259(1), taxes voted for library purposes are considered to be an annual …
https://www.osc.ny.gov/legal-opinions/opinion-92-28DiNapoli: State Pension Fund Reaches Record High of $176.2 Billion
… market, coupled with strong private equity and real estate returns, drove much of our growth. The Fund’s diversified … allocation continued to help generate strong positive returns. The financial markets have given investors a wild … us to capitalize on opportunities and minimize risks.” Returns for the Fund's Asset Classes (as of March 31, 2014) …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-state-pension-fund-reaches-record-high-1762-billionCourt-Appointed Executor of Decedent’s Estate Sentenced to Two Years in Prison for Embezzlement
… announced that Gregory Bayard was sentenced to 24 months in prison in White Plains federal court for embezzling approximately … today’s sentence. "Mr. Bayard abused the trust placed in him and pocketed $1.4 million from an estate he was … Gregory Bayard was sentenced to 24 months in prison in White Plains federal court for embezzling …
https://www.osc.ny.gov/press/releases/2019/10/court-appointed-executor-decedents-estate-sentenced-two-years-prison-embezzlementTown of Amsterdam – Supervisor’s Records and Reports (2013M-8)
… Purpose of Audit The purpose of our audit was to review the Town’s accounting records and reports for the period … The purpose of our audit was to review the Towns accounting …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8Westchester Attorney Pleads Guilty to Mail Fraud for Attempting to Embezzle From a Decedent's Estate for Which He Was Court-Appointed Administrator
… his attempt to embezzle funds from a decedent’s estate for which he served as a court-appointed administrator. … States Attorney Berman and the Postal Inspection Service for their continued partnership to combat fraud." U.S. … attorney, flouted his fiduciary duty to the estate for which he was administrator. He directed fees from the …
https://www.osc.ny.gov/press/releases/2019/01/westchester-attorney-pleads-guilty-mail-fraud-attempting-embezzle-decedents-estate-which-he-was-courtComptroller DiNapoli Releases School Audits
… the treasurer’s absence and signed all district checks in place of the treasurer. In addition, the assistant … taxes received by fiscal year and they have no process in place to ensure the library received the full amount of real …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-1DiNapoli: New York City Job Growth Continues to Set Records
… New York City has added more than 900,000 jobs over the past ten years and its 24 percent rate of … and to balance the budget. Still, some sectors have lost jobs in the past year or seen growth slow.” New York City is … job expansion since the end of World War II. The 907,600 jobs added since 2009 is twice as many as during the …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-new-york-city-job-growth-continues-set-records