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DiNapoli: Former Hannibal Fire Chief and Father Arrested
… New York State Comptroller Thomas P. DiNapoli, Oswego County … District Attorney Anthony J. DiMartino, Jr., and the New York State Police today announced the arrest of former … trust in our not-for-profit and volunteer agencies.” New York State Police Acting Superintendent Steven G. James …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-former-hannibal-fire-chief-and-father-arrestedIrvington Union Free School District – Fixed Assets (2022M-89)
… of without Board authorization. The assets included kitchen appliances, exercise equipment and a floor cleaning …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89Opinion 88-36
… COUNTY LAW, §650: A county sheriff is subject to the rule of strict or absolute liability for the loss of public … Article XIII, §13 provides that the county shall never be made responsible for the acts of the sheriff (see … who was responsible for the loss under the surety's right of subrogation; that is the surety will succeed to …
https://www.osc.ny.gov/legal-opinions/opinion-88-36Saranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)
… July 1, 2014 through June 30, 2017. Background The Saranac Lake Central School District is located in Franklin, Essex … Saranac Lake Central School District Financial Management and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extraMiddletown Enlarged City School District – Financial Condition (2017M-245)
… period July 1, 2016 through June 30, 2017. Background The Middletown Enlarged City School District is located in the City of Middletown and Towns of Goshen, Wallkill and Wawayanda in … Middletown Enlarged City School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/middletown-enlarged-city-school-district-financial-condition-2017m-245Romulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… approximately $148,672, which could have been used to reduce real property taxes or for other purposes, was … based on realistic estimates that include amounts intended to fund reserves and develop and adopt comprehensive … and capital plans. Use money in the debt service fund to pay related debt service expenditures in compliance with …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-stateComptroller DiNapoli Releases Municipal Audits
… Onondaga County Resource Recovery Agency – Transfer Station and Compost Facility Cash Receipts (Onondaga County) … responsible for cash collection, as required by the agency’s written procedures. In addition, officials failed to … Act. However, they identified issues which impact the city’s financial condition in the current and future years. …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0York Central School District – Financial Management (2022M-96)
… report – pdf] Audit Objective Determine whether the York Central School District (District) Board of Education … Determine whether the York Central School District District Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96Village of Clinton – Financial Management (2014M-316)
… January 31, 2014. Background The Village of Clinton is located in the Town of Kirkland in Oneida County and has a … been audited and approved for payment by the Board, except where allowed by law. Require detailed monthly financial …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316Eldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)
… audit was to evaluate the District’s financial condition in the general and school food service funds and to evaluate … Background The Eldred Central School District is located in four towns in Orange and Sullivan Counties. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteriaCommack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)
Commack Union Free School District Financial Condition and Fuel Inventory 2015M90
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/commack-union-free-school-district-financial-condition-and-fuel-inventoryTown of Locke – Financial Condition (2020M-111)
… one-time expenditures, needed reserves and/or reducing property taxes. Establish budgeting, fund balance and reserve …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111Port Jervis City School District – Financial Condition (2016M-319)
… 30, 2016. Background The Port Jervis City School District is located in the City of Port Jervis, Orange County. The … in operating surpluses. The reserve policy does not state how each reserve will be funded, when reserves will be used or how much will be maintained in each reserve. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319Pembroke Central School District – Financial Management (2016M-31)
… balance in the annual budgets to avoid raising more real property taxes than necessary. Develop a written policy …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31Town of Webb Union Free School District – Fund Balance (2016M-140)
… November 30, 2015. Background The Town of Webb Union Free School District is located in the Town of Webb in … Town of Webb Union Free School District Fund Balance 2016M140 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/town-webb-union-free-school-district-fund-balance-2016m-140Washingtonville Central School District – Reserve Funds (2014M-45)
… in Orange County. The District operates five schools with approximately 4,300 students and is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/washingtonville-central-school-district-reserve-funds-2014m-45New Hyde Park-Garden City Park Union Free School District – Financial Management (2014M-7)
… 1, 2011 through June 30, 2013. Background The New Hyde Park-Garden City Park Union Free School District is located in the Towns of Hempstead and … New Hyde ParkGarden City Park Union Free School District Financial Management 2014M7 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/new-hyde-park-garden-city-park-union-free-school-district-financialOpinion 95-30
… LIBRARIES -- Investments (of moneys raised by taxes and gifts) GENERAL MUNICIPAL LAW, §11; EDUCATION LAW, §§226, 255; … in General Municipal Law, §11, except that investments of gifts, grants or bequests in the form of a true trust are … invest moneys raised by taxes, and non-tax moneys, such as gifts. General Municipal Law, §11, as amended by chapter 708 …
https://www.osc.ny.gov/legal-opinions/opinion-95-30State Comptroller DiNapoli Releases Municipal & School Audits
… funds (monthly average of $112 million) in a money market account, earning $1.8 million, at a banking institution … solicited interest rate quotes and deposited funds into a bank account or an investment option already used by the … discrepancies between recorded cash balances and adjusted bank balances, in part, because she did not perform bank …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-1State Agencies Bulletin No. 1813
… Purpose The purpose of this bulletin is to inform agencies of the processing requirements for … paycheck dated March 12, 2020. Background According to IRS Publication 505 (Tax Withholding and Estimated Tax) … year 2019, must file a new Form W-4 by February 18, 2020 to claim exemption for tax year 2020. The new 2020 Form W-4 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1813-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2020