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XII.6.B Land Acquisition Payments – XII. Expenditures
… State agencies (agencies) acquire real property (i.e., land) either voluntarily, by purchasing the land from the landowner at an agreed upon price, or … enter into a contract with the landowner(s) to acquire the land, subject to approval by the Office of the Attorney …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6b-land-acquisition-paymentsOpinion 88-33
… of the district or the town, lateral sewers to serve two properties within the district. The district was … that it was impractical to install the laterals to serve two properties and that the properties could be served more … same developer. The town permitted the residences on these two properties to be built without laterals to serve them. In …
https://www.osc.ny.gov/legal-opinions/opinion-88-33Opinion 2005-7
… works system, approval of the “water power and control commission” 3 must first be obtained ( id .). There are also … permit from the Department of Environmental Conservation (DEC ). Procedures for applying for a permit are set forth in … powers and duties of the Water Power and Control Commission are now exercised by the Department of …
https://www.osc.ny.gov/legal-opinions/opinion-2005-7Caton No. 1 Fire District – Financial Oversight (2013M-262)
… the District’s financial operations. The District incurred operating surpluses and retained unexpended surplus funds … code of ethics during our audit, only a code of ethics template. The Board did not adequately segregate the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262DiNapoli: Special Education Contractor Convicted for $2 Million Fraud
… to fraud charges earlier this year following a joint investigation by New York State Comptroller Thomas P. … also praised the work of the Special Commissioner of Investigation for New York City’s Department of Education, … District Attorney’s Office for their collaboration in this investigation. DiNapoli has identified fraud and improper …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-special-education-contractor-convicted-2-million-fraudNY State Comptroller DiNapoli Statement on Pension Fund's Ranking as Top U.S. Investor Battling Climate Risk
… equities, fixed income, real estate and alternative instruments. …
https://www.osc.ny.gov/press/releases/2018/09/ny-state-comptroller-dinapoli-statement-pension-funds-ranking-top-us-investor-battling-climate-riskState Comptroller DiNapoli Releases Audits
… $3.7 million in overpayments for claims that were billed with incorrect information pertaining to other health … also identified providers in the Medicaid program who were charged with or found guilty of crimes that violated health … found DOH improperly designated an employee’s official station in calendar years 2013 and 2014, costing the state …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-auditsMontgomery County – Financial Condition (2013M-234)
… and defining reasonable amounts of unexpended surplus funds that the County should maintain. Develop and adopt … Closely monitor the County’s use of unexpended surplus funds and ensure that action is taken, if necessary, to …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/montgomery-county-financial-condition-2013m-234City of Troy – Budget Review (B5-14-23)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2015 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, issued debt totaling $21,630,000 to liquidate cumulative deficits in the City’s general fund for the years ending December 31, …
https://www.osc.ny.gov/local-government/audits/city/2014/11/07/city-troy-budget-review-b5-14-23Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … audit services because they did not use a request for proposal process to solicit written proposals for audit services. The city does not have an audit committee …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-0West Hill Fire District No. 3 – Financial Condition (2014M-160)
… this reserve in the late 1990s to fund future costs of new vehicles. However, the Board could not provide us with a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/15/west-hill-fire-district-no-3-financial-condition-2014m-160DiNapoli: Former Vernon Center Fire Department Treasurer Arrested for Stealing Over $300,000
… of the Vernon Center Fire Department was arrested for allegedly stealing more than $300,000 from the … of trust to divert money meant to protect his community for his own financial benefit,” DiNapoli said. “I thank … District Attorney Carville and the New York State Police for their partnership in this investigation.” “I want to …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-former-vernon-center-fire-department-treasurer-arrested-stealing-over-300000DiNapoli: Court Clerk Pleads Guilty to Stealing More Than $10,000 in Fines
… A former justice court clerk pleaded guilty to petit larceny after a joint … by the Office of the State Comptroller and the St. Lawrence County Sheriff’s Department found she misappropriated more than $10,000 in court fees, said State Comptroller Thomas P. DiNapoli. Lisa …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-court-clerk-pleads-guilty-stealing-more-10000-finesDiNapoli: Former Durhamville Fire Department Treasurer Arrested for Allegedly Stealing Over $92,000
… “Ms. Simchik allegedly used Fire Department funds for her own entertainment betraying her community’s trust,” DiNapoli said. “My office makes it a priority to combat fraud and protect public money. I thank the New … theft was discovered when another Fire Department member attempted to make a deposit and was informed by the bank that …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-former-durhamville-fire-department-treasurer-arrested-allegedly-stealing-over-92000Essex County – Financial Condition and Internal Controls Over Payroll (2013M-177)
… Essex County is located in northeastern New York State and has a population of approximately 39,000. The … balanced, but instead the Board routinely relied on appropriating significant amounts of fund balance to … the general fund that are structurally balanced and rely on sources of recurring revenues that are sufficient to …
https://www.osc.ny.gov/local-government/audits/county/2013/11/15/essex-county-financial-condition-and-internal-controls-over-payroll-2013m-177City of Amsterdam – Budget Review (B25-5-5)
… exceed $8.3 million to liquidate the cumulative deficits in the City’s general, transportation, sewer and recreation … The significant revenue and expenditure projections in the 2025-26 proposed budget are reasonable. However, we … City officials did not implement all the recommendations in our previous budget review letter when preparing the …
https://www.osc.ny.gov/local-government/audits/city/2025/05/15/city-amsterdam-budget-review-b25-5-5Contract Advisory No. 21
… and Correcting Off-Contract Payments Guidance: The Office of the State Comptroller, in conjunction with the Statewide … to be available for use via Purchase Order (PO). A list of contracts that have not been updated is available on the … titled Converted Contracts to be updated per Bureau of Contracts Contract Advisory 21 . Any contracts which have …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/21-reminder-update-and-pre-encumber-contracts-converted-during-ee1-october-2015City of Olean – Budget Review (B1-16-2)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … review letter issued in March 2015. Background The City of Olean, located in Cattaraugus County, issued debt totaling … City of Olean Budget Review B1162 …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Broadalbin-Perth Central School District , Medina Central … School District , Owego-Apalachin Central School District and the Sullivan West Central School District . “In an era of … P DiNapoli today announced his office completed audits of the BroadalbinPerth Central School District Medina Central …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli Releases School Audits
… School District and the Mount Pleasant Cottage Union Free School District . “In an era of limited resources and … the past three fiscal years. Mount Pleasant Cottage Union Free School District – Financial Condition (Westchester … School District and the Mount Pleasant Cottage Union Free School District …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-0