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State Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … – Clerk-Treasurer’s Records and Reports (Schuyler County) The former clerk-treasurer did not make cash deposits in a … unused leave totaling $13,293 when she left employment. The former clerk-treasurer also erroneously reported an …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-1Justice Court Fund Reporting
The Office of the State Comptroller is replacing the Justice Court Fund Internet Report (JCFIR) with a new Justice Court Fund Reporting (JCR) application to collect the monthly court activities. Come learn about the new system’s features and how to access and navigate reports.
https://www.osc.ny.gov/files/local-government/academy/pdf/justice-court-fund-reporting-042424.pdfHandbook for Reporters of Unclaimed Funds
… General Information for All Reporters Handbook How to Create a Report of Unclaimed Funds Listing of Newspapers ( PDF ) available for Notice Publications Industry Specific Information All … The Handbook for Reporters of Unclaimed Funds provides general information …
https://www.osc.ny.gov/unclaimed-funds/reporters/handbook-reporters-unclaimed-fundsCounty of Rockland – Budget Review (B20-6-13)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the … The purpose of our budget review was to determine whether the …
https://www.osc.ny.gov/local-government/audits/county/2020/11/13/county-rockland-budget-review-b20-6-13Former Lake George Watershed Coalition Director Sentenced to 8-24 Years for Stealing Nearly $250,000 in State Grant Funds
… Warren County District Attorney Jason Carusone announced today that David Decker, former director of the Lake George Watershed Coalition, was sentenced today in Warren County court to 8-24 years in prison after a … Warren County District Attorney Jason Carusone announced today that David Decker former director of the Lake George …
https://www.osc.ny.gov/press/releases/2020/09/former-lake-george-watershed-coalition-director-sentenced-8-24-years-stealing-nearly-250000-stateDiNapoli: Ontario County Resident Pleads Guilty to Stealing Funds From New York State Retirement System
… of the New York State pension system by stealing from a friend after his death. Now, she is being held accountable … Smith Shaver, 61 of Honeoye, identified herself as Banas’ friend, and was the joint holder on his bank account. … by filing a complaint online at https://www.osc.state.ny.us/investigations , or by mailing a complaint to: Office …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-ontario-county-resident-pleads-guilty-stealing-funds-new-york-state-retirement-systemXIV.10.B Travel and Purchase Rewards Programs; Updated Information Regarding T-Cards, P-Cards, and NET-Cards – XIV. Special Procedures
… the personal use of supply vendor purchase rewards or points accumulated by State officers and employees as a … duties [use of which is prohibited] and travel rewards or points [use of which may be permissible]. This section also … use would violate the gifts bar of Public Officers Law §73(5) and also violate the rule with respect to conflicts of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv10b-travel-and-purchase-rewards-programs-updated-information-regarding-t-cards-p-cards-and-netOpinion 2007-5
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … be transferred to another capital reserve fund. There is no referendum requirement for a transfer from a capital … General Municipal Law § 6-c [9] [b]). Similarly, there is no referendum requirement for a transfer from a capital …
https://www.osc.ny.gov/legal-opinions/opinion-2007-5Opinion 95-27
… MUNICIPAL FUNDS -- State Aid (submission of claims for adjustments in the amount of State aid paid to a school … school district attributable to court orders or judgments) EDUCATION LAW, §3604(5): Commencing January 1, 1996, adjustments in the amount of State aid to education paid to a school district as a result of a …
https://www.osc.ny.gov/legal-opinions/opinion-95-27Local Government Ethics
… – Relates to conflicts of interest of municipal officers and employers; codes of ethics and boards of ethics; repealer. Memo Bill Text Status … Relates to conflicts of interest of municipal officers and employers codes of ethics and boards of ethics repealer …
https://www.osc.ny.gov/legislation/local-government-ethics-0Comptroller DiNapoli Releases School District Audits
… distributing paychecks and processing direct deposits for employees’ pay. Buffalo United Charter School – Financial … approved by a previous board in 2011. NHA is responsible for the general management and control of the school’s … While each activity had a properly authorized activity application, deposit breakdowns and completed profit/loss …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-auditsFreedom of Information Law (FOIL)
… Overview The Freedom of Information Law (“FOIL”), set forth in Article 6 of the Public Officers Law (§§84-90), is designed to ensure public access to … pertaining to you, see OSC’s Personal Privacy Protection Law page for an alternative means to request such records. …
https://www.osc.ny.gov/help/foilCUNY Bulletin No. CU-865
… Purpose: The purpose of this bulletin is to inform CUNY agencies of the new process to report FLSA … an employee earned in lieu of overtime compensation which is then charged in a later pay period. Affected Employees: … time in lieu of overtime compensation which is then charged in a later pay period are affected. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-865-reporting-cuny-flsa-compensatory-time-earned-lieu-overtimeClaims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… and donations to private entities in violation of the New York State Constitution, Article VIII, Section 1; 4 Travel …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditingNew Suffolk Common School District – Selected Financial Operations (2013M-197)
… The New Suffolk Common School District is located in the Town of Southold, Suffolk County. The District is … fund balance, exceeding the permitted statutory limit, in each of the fiscal years 2007-08 through 2011-12 by as … budgets included a planned balance as is permitted by Law. District officials have not properly budgeted for …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mGASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… No. 33 provides accounting and reporting guidelines for nonexchange transactions. A nonexchange transaction is … of nonexchange transaction: Derived tax revenues (for example income tax or sales tax). Imposed nonexchange revenues (for example real property taxes. Government-mandated …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsDiNapoli Releases Bond Calendar for Fourth Quarter
… rate bonds for November. Port Authority of New York & New Jersey – a bond sale of $700 million in taxable fixed rate … York Power Authority, the Port Authority of New York & New Jersey, the Triborough Bridge & Tunnel Authority and the …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-releases-bond-calendar-fourth-quarterVillage of Almond – Transparency of Fiscal Activities (S9-24-14)
… report - pdf] Audit Objective Determine whether the Village of Almond (Village) Board of Trustees (Board): Conducted an … Determine whether the Village of Almond Village Board of Trustees Board Conducted …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-almond-transparency-fiscal-activities-s9-24-14Village of Pomona – Transparency of Fiscal Activities (S9-24-17)
… of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: Conduct … (Village Law) Section 4-408. The last completed audit was for the fiscal year ending May 31, 2021. Ensure the AFR was … accurate. The Board’s ineffective oversight resulted in: A limited ability to oversee financial operations, An …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17State Comptroller DiNapoli Releases Municipal Audits
… totaling $10.5 million related to bank transfers, payroll, real property taxes and cash receipts and disbursements. They …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0