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Opinion 2008-5
… You ask the following: (1) Is the village required to pay to the fire company any amount of the consideration paid … (3) May the fire protection contract provide that the town pay any consideration payable to the fire company directly to … districts (Office of the State Comptroller's Approval Mem, Bill Jacket, L 2007, ch 555, at 14). … Is the village …
https://www.osc.ny.gov/legal-opinions/opinion-2008-5Comptroller DiNapoli Releases School District Audits
… at least eight years of potential claims. As a result, funds may be tied up in the reserve that could be applied to …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-auditsWarsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
… the Treasurer generally maintained appropriate financial records, the Board does not provide adequate oversight of … Board did not elect two members to audit the Treasurer’s records as required by the by-laws and did not audit bills or … Elect two members to audit the Treasurer’s financial records as authorized in the by-laws. Approve bills prior to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financialOversight of Obesity and Diabetes Prevention Programs
… the increasing incidence and prevalence of obesity in the State. During State Fiscal Year (SFY) 2017-18, the Department allocated … the rates of obesity and diabetes. We focused our review on the two initiatives with the highest funding during SFY …
https://www.osc.ny.gov/state-agencies/audits/2018/09/17/oversight-obesity-and-diabetes-prevention-programsDiNapoli Announces Decrease in Pension Contribution Rates for FY 2016-17; Lowers Assumed Rate of Return
… announced the New York State and Local Retirement System (NYSLRS) employer contribution rates will decrease for fiscal year … announced the New York State and Local Retirement System NYSLRS employer contribution rates will decrease for fiscal …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-announces-decrease-pension-contribution-rates-fy-2016-17-lowers-assumed-rate-returnComptroller DiNapoli Releases Municipal Audits
… future. In addition, town officials are unable ensure that all the court justice’s moneys received were deposited and … Court (Niagara County) Town justices did not ensure that all fines and fees were properly collected. Court reports …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-municipal-auditsCity of Long Beach – Budget Review (B7-15-14)
… Purpose of Budget Review The purpose of our budget review was to … the significant revenue and expenditure projections in the City’s tentative budget for the 2015-16 fiscal year are … budget includes estimated revenue of $2.3 million in federal aid. However, the City has not yet submitted the …
https://www.osc.ny.gov/local-government/audits/city/2015/05/08/city-long-beach-budget-review-b7-15-14Safety of Infrastructure (Follow-Up)
… infrastructure problems are likely to remain unaddressed for an extended period of time. Key Findings We found Parks … comprehensive, up-to-date listing of backlogged projects. For fiscal years 2012-13 and 2013-14, Parks started or …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/safety-infrastructure-followLe Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… not authorized by the membership and cash disbursement records were not accurate. Also, we found that 14 transfers … by the Treasurer, or cash balances with the accounting records or annual report. Key Recommendations Investigate the … them with invoices and the Treasurer’s accounting records. … Le Roy Fire Department Inc Oversight of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025West Seneca Fire District #6 – Financial Management (2013M-14)
… and purchases made on the District’s credit cards and seek reimbursement from responsible officials for any personal, … Contact FEMA to determine if the District can submit reimbursement claims for the SAFER and AFG grants. … The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/west-seneca-fire-district-6-financial-management-2013m-14County of Rockland – Budget Review (B6-15-21)
… the significant revenue and expenditure projections in the County’s preliminary budget for the 2016 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by …
https://www.osc.ny.gov/local-government/audits/county/2015/11/10/county-rockland-budget-review-b6-15-21Endwell Fire District – Controls Over Financial Operations (2013M-277)
… Develop a plan to reduce the amount of unexpended surplus funds in a manner that benefits District taxpayers. Adopt a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277Crossroads Center for Children – Compliance With the Reimbursable Cost Manual
… provides preschool special education services to children with disabilities who are between the ages of three and five … be eligible for reimbursement, reported costs must comply with the guidelines specified in the RCM. For the fiscal year … preschool special education programs that did not comply with SED’s requirements for reimbursement. The …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/crossroads-center-children-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1007
… change from Bank of America to Key Bank Affected Employees All employees who receive a New York State payroll check … of whether they have an account at Key Bank or not) at all branches throughout New York State on payday. During a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1007-change-bank-new-york-state-employee-payroll-checksTuition Assistance Program – Fordham University
… eligibility. For the three academic years ended June 30, 2014, the school certified 8,739 awards totaling $14.4 … Education Services Corporation should recover $104,630 plus applicable interest, from Fordham. Fordham should comply …
https://www.osc.ny.gov/state-agencies/audits/2017/01/27/tuition-assistance-program-fordham-universityState Comptroller DiNapoli and District Attorney Scarpino Announce Arrest in $60K Pension Payments
… public corruption and encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-and-district-attorney-scarpino-announce-arrest-60k-pension-paymentsDiNapoli: Former Pulaski Assistant Village Clerk Charged in Theft of Fees
… to State Comptroller Thomas P. DiNapoli. Dillabough, 34, of Sandy Creek, was charged with grand larceny in the third … and Oswego County District Attorney Gregory S. Oakes after town officials contacted authorities. Dillabough allegedly … by filing a complaint online at investigations@osc.ny.gov or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-former-pulaski-assistant-village-clerk-charged-theft-feesVillage of Suffern – Budget Review (B18-6-4)
… the Village’s general, water, sewer and capital projects funds as of May 31, 2015. New York State Local Finance Law …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-suffern-budget-review-b18-6-4State Comptroller DiNapoli Releases School Audits
… $728,341 were paid without sufficient documentation. For access to state and local government spending, public …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… general fund, the board also used non-recurring mortgage tax revenues to fund recurring expenditures, as well as to …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-audits