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Monitoring Town Asphalt Road Projects (2012MS-7)
… New York State Labor Law requires vendors hired on a public work contract (such as road surfacing) to pay their …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/04/05/monitoring-town-asphalt-road-projects-2012ms-7Conesus Volunteer Fire Department – Financial Controls (2014M-42)
… Purpose of Audit The purpose of our audit was to examine the Department’s financial controls for the period of January 1, 2012 through December 31, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/conesus-volunteer-fire-department-financial-controls-2014m-42About Unclaimed Funds
… the information in newspapers. Despite these efforts, many funds remain unclaimed and are turned over to the Office of the State Comptroller. Types of Unclaimed Funds Accounts Bank Accounts – savings, checking …
https://www.osc.ny.gov/unclaimed-funds/resources/about-unclaimed-fundsOpinion 88-41
… general proposition that property held for public use may not be used by or on behalf of a private … Further, even if the purpose of a use of property is public in nature, it may not be accomplished in violation of … to the municipality ( Teachers Association, Central High School District No. 3 v Board of Education, Central High …
https://www.osc.ny.gov/legal-opinions/opinion-88-41Oswego County – Transfer Station Cash Receipts (2015M-334)
… Purpose of Audit The purpose of our audit was to review the internal controls over the Department of Solid Waste’s cash receipts process for the period January …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/oswego-county-transfer-station-cash-receipts-2015m-334State Comptroller DiNapoli Releases Municipal Audits
… Capital Resource Corporation (RCCRC) – Establishment of RCCRC and Sale of Property The RCCRC’s establishment met applicable requirements, and its sale of property aligned with its purpose. RCCRC officials adopted …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsOpinion 95-14
… be expended for illegal purposes or purposes contrary to public policy (see e.g., 1989 Opns St Comp No. 89-16, p 34; … other than an illegal purpose or a purpose contrary to public policy, which the members of the fire department or …
https://www.osc.ny.gov/legal-opinions/opinion-95-14Pulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)
… Purpose of Audit The purpose of our audit was to assess the Department’s financial … Pulteney Volunteer Fire Department, located in the Town of Pulteney, Steuben County, is affiliated with the Pulteney …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financialPlymouth Volunteer Fire Department – Missing Funds (2014M-50)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls of the Department’s financial operations for the period of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50Appendix A — Volunteer Firefighter Training Approvals – Travel and Conference Expense Management
… volunteer firefighters to attend training schools and courses of instruction. Section 72-g also sets forth …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-volunteer-firefighter-training-approvalsDiNapoli Releases Bond Calendar for Second Quarter
… their major public authorities during the second quarter of 2020. The planned sales of $3.68 billion include $2.63 billion of new money and $1.05 billion of refundings and reofferings …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-releases-bond-calendar-second-quarterDiNapoli Releases Bond Calendar for First Quarter
… their major public authorities during the first quarter of 2020. The planned sales of $5.39 billion include $4.21 billion of new money and $1.18 billion of refundings and reofferings …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-releases-bond-calendar-first-quarterOpinion 2001-3
… and useful in its operation of a gas, electric or water public utility service, or from using such "profits" for the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-3Minisink Valley Central School District – Financial Condition (2016M-26)
… June 30, 2015. Background The Minisink Valley Central School District is located in the Towns of Greenville, … that benefits the District. … Minisink Valley Central School District Financial Condition 2016M26 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/minisink-valley-central-school-district-financial-condition-2016m-26Wall Street Bonuses Declined in 2011
… reforms.” The Comptroller also estimates that profits for the broker/dealer operations of New York Stock Exchange … member firms, the traditional measure of profitability for the securities industry, did not exceed $13.5 billion in … number of large firms announced reductions in cash bonuses for 2011 (with several firms reporting reductions in the …
https://www.osc.ny.gov/press/releases/2012/02/wall-street-bonuses-declined-2011Housing Authority Administrative Expenditures (2016-MS-2)
… November 25, 2015. Background Housing authorities are public corporations that generally provide affordable housing … incomes. Housing authorities around the State manage both public housing units and Section 8 housing vouchers. Each …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2Jefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)
… former Director appears to have been affiliated, resulting in a potential conflict of interest. The Assistant was not …
https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-overState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … the second largest tax amount collected annually. Taxable online sales have been rising with an acceleration of such … the pandemic, with large retailers as well as online marketplaces reporting growth. Auditors examined whether the …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-auditsFuture Forward Internship Academy
… whether the student adopted the nine principles of public speaking as defined in the public speaking course. 25% Final Paper The final paper will …
https://www.osc.ny.gov/jobs/internsSouth Colonie Central School District – Internal Controls Over Timekeeping Procedures (2013M-298)
… to April 30, 2013. Background The South Colonie Central School District is located in the Towns of Colonie and … working for different functional departments and school buildings. Our tests included regular hours, overtime …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/10/south-colonie-central-school-district-internal-controls-over-timekeeping