Search
Village of Youngstown – Employee Benefits and Payroll (2025M-123)
… [read complete report – pdf] Audit Objective Did Village of Youngstown (Village) officials maintain leave records and make payroll payments that were accurate, properly … Did Village of Youngstown Village officials maintain leave records and make payroll payments that were accurate …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-youngstown-employee-benefits-and-payroll-2025m-123State Agencies Bulletin No. 775
… their website at www.irs.gov and select More Forms and Publications>View online:Tax Publications>Publication 15 . The New York State, City of New … Taxation and Finance website at www.tax.ny.gov and select Publications and Bulletins>Tax Type:Withholding>NYS-50-T . …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/775-summary-tax-related-changes-2008Additional Service Credit for Unused, Unpaid Sick Leave – Special 20- and 25-Year Plans
… of separating from service. For most members, the maximum number of sick leave days allowable is 165. The additional …
https://www.osc.ny.gov/retirement/publications/1517/additional-service-credit-unused-unpaid-sick-leaveDiNapoli: Springport Town Clerk Pleads Guilty After Faking Retirement Benefits
… was initially charged in May following an investigation by the Comptroller, New York State Police and the Cayuga County … Her actions were exposed during the Comptroller’s review of Springport’s monthly retirement reports. When DiNapoli’s … fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-springport-town-clerk-pleads-guilty-after-faking-retirement-benefitsDiNapoli: Former Crystal Beach Fire Department Treasurer Sentenced in More Than $82,000 Theft
… The former Crystal Beach Volunteer Fire Department treasurer … Ontario County Court after he stole more than $82,000 from the department for personal expenses and shopping sprees, … The former Crystal Beach Volunteer Fire Department treasurer …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-former-crystal-beach-fire-department-treasurer-sentenced-more-82000-theftFormer Delhi Deputy Superintendent Faces Grand Larceny Charge
… Brian Rosenthal allegedly overstated his sick and leave balances by more than 270 hours which could have given … grand larceny for allegedly misstating his sick and leave accruals from 2015 to 2019 for 272 hours he did not … Brian Rosenthal allegedly overstated his sick and leave balances by more than 270 hours …
https://www.osc.ny.gov/press/releases/2020/09/former-delhi-deputy-superintendent-faces-grand-larceny-chargeDiNapoli Recovers $42K From Woman Who Stole From State and Local Retirement System
… pleaded guilty to petit larceny in July and agreed to pay full restitution. She was sentenced to three years of …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-recovers-42k-woman-who-stole-state-and-local-retirement-systemDiNapoli: Former Clerk Treasurer for the Village of Speculator Charged With Larceny
… for allegedly scamming the village out of $25,988 for health insurance benefits for her family, State Comptroller Thomas … “Ms. Page allegedly abused her position to create her own health insurance benefit at village and taxpayer expense,” …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-former-clerk-treasurer-village-speculator-charged-larcenyTown of Kent – Procurement and Information Technology (2017M-85)
… use by Town employees including visiting websites for online banking and investment, shopping, travel, sports, …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kent-procurement-and-information-technology-2017m-85Town of Geneseo – Information Technology and Multiyear Planning (2017M-84)
… sanitation and disposal of electronic media, inventory and online banking. Adopt a comprehensive disaster recovery plan …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-geneseo-information-technology-and-multiyear-planning-2017m-84Village of Port Byron – Financial Monitoring and Information Technology (2014M-116)
… 17, 2013. Background The Village of Port Byron is located in the Town of Mentz in Cayuga County. The Village, which is governed by an …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116VII.1 State Revenues Overview – VII. State Revenues and Appropriated Loan Receivables
New York State accounts for the receipt and disposition of all state resources in the Statewide Financial System SFS
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii1-state-revenues-overviewCicero Volunteer Fire Department - Financial Activities (2025M-138)
… to the Board and membership, and to the Office of the State Comptroller (OSC), as required by New York State (NYS) General Municipal Law (GML) Section 30-a. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/cicero-volunteer-fire-department-financial-activities-2025mState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced the following local government audits were issued. Village of Airmont – Claims Auditing … was diminished. As of Dec. 31, 2023, required annual audits for 2017 through 2022 were not conducted. As a result, … P DiNapoli today announced the following local government audits were issued …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Fairport Audits Reveal Unauthorized Practices for Economic Development Agencies
… (FURA) was also released today citing similar issues. The audits revealed improper governance practices by officials … of Community and Economic Development (OCED). “These audits reveal significant issues with how Fairport officials … to the FURA verses the other entities. For both audits, agency officials disagreed with certain aspects of …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-fairport-audits-reveal-unauthorized-practices-economic-development-agenciesState Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits and examinations have been issued. … of Environmental Conservation (DEC): Oversight of the Pesticide Reporting Law (2017-S-57) Tests of samples of … entries found that they were reasonably accurate based on the certified applicators’ and sellers’ self-reported data. …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-auditsVII.2 Miscellaneous Receipts / Accounts Receivable Receipts Overview – VII. State Revenues and Appropriated Loan Receivables
… (sweeps) Revenue contracts or repayment agreements Federal Grant reimbursements Municipal and Public Authorities … Code Account Code: Deposits using account codes 32207 (Refund of Lapsed Appropriations) or 32209-32213 (Lapsed Cash … (Direct Federal Receipts) should be used. For a federal grant refund received from a payee, where the appropriation …
https://www.osc.ny.gov/state-agencies/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receipts-overviewDiNapoli Releases Dashboard Tracking Federal Covid Funding and State Relief Programs
… forecasts it will be fully disbursed in the current fiscal year. The Emergency Rental Assistance Program is forecast to be fully disbursed in State Fiscal Year 2022-23; $696.4 million of the $2.85 billion has been …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-releases-dashboard-tracking-federal-covid-funding-and-state-relief-programsComptroller DiNapoli & A.G. Schneiderman Announce Felony Charges Against Mount Vernon Mayor Richard Thomas
… then quickly issued checks to Thomas for close to the full amount paid to them. Additional Ethics Violations: …
https://www.osc.ny.gov/press/releases/2018/03/comptroller-dinapoli-ag-schneiderman-announce-felony-charges-against-mount-vernon-mayor-richardDiNapoli: Two Arrested for Stealing More Than $200,000 From 86-Year-Old State Pensioner
… revealed these individuals perpetuated a devious scheme to take advantage of a vulnerable pensioner, placing them in … persuaded the victim to agree to have them ostensibly pay his bills for him. However, the subjects did not pay the … property taxes or other bills for four years, causing the home to be placed in foreclosure, his vehicle to be …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-two-arrested-stealing-more-200000-86-year-old-state-pensioner