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NYS Comptroller Thomas P. DiNapoli Statement on Former Avon Police Chief Sentencing
… and he paid full restitution, amounting to over $6,000. My thanks to U.S. Attorney DiGiacomo and the FBI for … Fraud Hotline at 1-888-672-4555, by filing a complaint online at https://www.osc.ny.gov/investigations , or by mailing a complaint to: Office …
https://www.osc.ny.gov/press/releases/2025/06/nys-comptroller-thomas-p-dinapoli-statement-former-avon-police-chief-sentencingCounty of Oswego Industrial Development Agency – Revolving Loan Programs (2014M-356)
… was to evaluate the Agency’s revolving loan fund programs for the period August 1, 2012 through May 31, 2014. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-oswego-industrial-development-agency-revolving-loanPulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … 2, located in Steuben County, is a district corporation of the State, distinct and separate from the Town of Pulteney. The District, which is governed by an elected … Pulteney Fire District No 2 Misappropriation of Funds 2014M308 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308State Comptroller DiNapoli Releases Municipal Audits
… (Yates County) The assessor granted 850 non-New York STAR property tax exemptions for non-municipal-owned property …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-auditsMcLean Fire Department - Financial Operations (2018M-40)
… to document and certify revenue collected and tickets or duplicate receipts to track revenue. Ensure the membership …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/25/mclean-fire-department-financial-operations-2018m-40Claryville Fire District – Budgeting Practices (2014M-59)
Claryville Fire District Budgeting Practices 2014M59
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59Hortonville Fire District – Financial Reporting (2014M-188)
… was to review the District’s controls over the recording and reporting of financial activity for the period January 1, … District is a district corporation of the State, distinct and separate from the Town of Delaware, located in Sullivan … not provide the Board with budget versus actual revenue and expenditure reports. Key Recommendations The Board should …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/hortonville-fire-district-financial-reporting-2014m-188Town of Islip Industrial Development Agency – Controls Over Payments in Lieu of Taxes (PILOTs) (2014M-249)
… to determine whether the Agency properly billed, collected and distributed payments in lieu of taxes (PILOT) in a timely … benefit corporation whose purpose is to promote, develop and assist industrial, manufacturing, warehousing, commercial, research and recreation facilities. The Agency, which was established …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/10/31/town-islip-industrial-development-agency-controls-overTapestry Charter School – Procurement (2017M-203)
… officials used a competitive process to procure goods and services for the period July 1, 2015 through July 26, … of these vendors paid $112,611 (or 41 percent) for goods and services. Key Recommendations Adopt a comprehensive … policy to provide detailed guidance for School officials and employees involved with the procurement process. Seek …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/01/12/tapestry-charter-school-procurement-2017m-203Catskill Central School District – Financial Management (2017M-134)
… District is located in the Towns of Catskill, Athens and Cairo in Greene County. The District operates three schools, has approximately 1,500 students and is governed by an elected nine-member Board of Education. … fund balance totaled $5.5 million as of June 30, 2016 and was 14 percent of 2016-17 budgeted appropriations, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/catskill-central-school-district-financial-management-2017m-134Edinburg Common School District – Tax Collection (2016M-233)
… 31, 2015. Background The Edinburg Common School District is located in the Towns of Edinburg, North Hampton and Day in Saratoga … to the Business Manager for deposit, resulting in a shortage of $2,390. Because the Collector did not maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/edinburg-common-school-district-tax-collection-2016m-233Brookfield Central School District – Claims Audit Process (2018M-6)
… were adequately documented, were for appropriate purposes and were properly audited and approved prior to payment for the period July 1, 2016 … $6.2 million. Key Findings The Board appointed two of its members to audit claims rather than the entire …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/brookfield-central-school-district-claims-audit-process-2018m-6Opinion 92-53
… Comptroller is not required to approve a distribution formula adopted by the county. You state that a county … pursuant to Tax Law, §1262(c), of the new distribution formula which is outlined in county's resolution. Initially, … approval is required of the county's new distribution formula, we note that section 1262(c) provides that when …
https://www.osc.ny.gov/legal-opinions/opinion-92-53State Police Bulletin No. SP-172
… calculation of any overtime earned after the date of the appointment. Therefore, the agency must insert a row on the … Retirement Information The Expertise Pay is pensionable. Tax Information These monies are taxable income, will be … taxes will be calculated using the employee’s current Tax Marital Status and Withholding Allowances on the Update …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-172-2016-state-police-expertise-payState Police Bulletin No. SP-163
… the 2007-2011 Agreement between the State of New York and the New York State Police Investigators Association … Pay page at the Effective Date level of Earnings Code EXP and enter the following information. Effective Date: Last … income, will be included in the employee’s taxable gross and is subject to all employment taxes and income taxes. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-163-2015-state-police-expertise-payState Police Bulletin No. SP-157
… report will be available for agency use. NPAY770 – One Time Payment Report This report identifies all employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-157-2014-state-police-hazardous-duty-payOpinion 92-22
… prepares its own assessment roll may maintain a private tax certiorari practice limited to representing the owners of property … ask whether a village comptroller may maintain a private tax certiorari practice limited to representing the owners of … Whether a village comptroller may maintain a private tax certiorari practice limited to representing the owners of …
https://www.osc.ny.gov/legal-opinions/opinion-92-22Opinion 90-57
… Duties (need for referendum on contract to receive fire protection from village with service award program) FIRE PROTECTION AND PREVENTION -- Contracts (cost of service award … and procedure to establish service award program) FIRE PROTECTION DISTRICTS -- Fire Protection Contracts (cost of …
https://www.osc.ny.gov/legal-opinions/opinion-90-57Opinion 93-22
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BAIL MONEYS -- … authority of law and which it was beyond its power to do" ( id .). In the latter case, the requirements of CPL, …
https://www.osc.ny.gov/legal-opinions/opinion-93-22Opinion 94-18
… in the opinion. VILLAGES -- Powers and Duties (conveyance for nominal consideration to private not-for-profit corporation) CONSTITUTIONAL LAW -- Gifts and Loans (transfer of village real property for nominal consideration to not-for-profit corporation) REAL …
https://www.osc.ny.gov/legal-opinions/opinion-94-18