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Opinion 95-30
… This opinion represents the views of the Office of the State Comptroller at the time it was … by, a bank or trust company located and authorized to do business in this State. Such a time deposit account or …
https://www.osc.ny.gov/legal-opinions/opinion-95-30DiNapoli: State Failed to Block Payments to Providers Supplying Controlled Substances Beyond Legal Limits
… substance prescriptions that exceeded limits allowed by the law, according to an audit of the Department of Health (DOH) released today by State … the potential for abuse. The Department of Health needs to do a better job making sure that pharmacies, health care …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-state-failed-block-payments-providers-supplying-controlled-substances-beyond-legal-limitsDiNapoli: Former Potter Town Clerk Pleads Guilty to Theft of Public Funds
… Former Town of Potter Clerk Julie Brown pleaded guilty yesterday after … in Yates County Court that she stole cash payments made to the town for property taxes and fees for marriage licenses, … has been held accountable for her crimes,” DiNapoli said. “I thank Yates County District Attorney Todd Casella and Yates …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-potter-town-clerk-pleads-guilty-theft-public-fundsNanuet Fire District - Credit and Gasoline Cards (2018M-193)
… Determine if claims for credit card bills were audited and the purchases were for appropriate purposes. Key Findings Of the 240 credit card purchases totaling $69,465 made during … are authorized to use the gasoline credit cards, when and how they can use the cards and what documentation is …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/12/28/nanuet-fire-district-credit-and-gasoline-cards-2018m-193Fort Hunter Fire District – Capital Reserve Funds (2022M-202)
audit, Fort Hunter, fire district, capital reserve funds
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/fort-hunter-fire-district-2022-202.pdf2022 Annual Cash Basis Report on State Funds
2022 Annual Cash Basis Report on State Funds
https://www.osc.ny.gov/files/reports/finance/cash-basis/pdf/cash-basis-annual-2022.pdf2021 Annual Cash Basis Report on State Funds
2021 Annual Cash Basis Report on State Funds
https://www.osc.ny.gov/files/reports/finance/cash-basis/pdf/cash-basis-annual-2021.pdf2023 Annual Cash Basis Report on State Funds
2023 Annual Cash Basis Report on State Funds
https://www.osc.ny.gov/files/reports/finance/cash-basis/pdf/cash-basis-annual-2023.pdfSherrill City School District – Reserve Funds (2017M-247)
Sherrill City School District – Reserve Funds (2017M-247)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-sherrill.pdfPutnam County – Court and Trust Funds (2017M-221)
Putnam County – Court and Trust Funds (2017M-221)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-candt-2017-putnam-county.pdfOrange County – Court and Trust Funds (2017M-225)
Orange County – Court and Trust Funds (2017M-225)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-candt-2017-orange-county.pdfTown of Warsaw – Tax Collection Remittance (P1-24-22)
… complete report – pdf] Audit Objective Determine whether the Town of Warsaw (Town) Town Clerk/Tax Collector (Clerk) remitted … established by Town Law Section 35. As a result, funds were not provided to finance Town and County operations …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22DiNapoli: External Risks Threaten NYC Budget
… federal and state actions present potential risks to the city's budget, according to a report released today by … expand the citywide savings program to help cut the size of the projected budget gaps," DiNapoli said. "New York … percent of its budget. The budgetary impact will depend on how the executive order is implemented, the role of Congress, …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-external-risks-threaten-nyc-budgetComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Allegany Engine Company , Columbia County and the Town … without board approval. Columbia County – Court and Trust Funds (2014M-353) The surrogate court clerk’s records could …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1South Butler Fire District – Board Oversight of Financial Operations (2020M-155)
… complete report - pdf ] Audit Objective Determine whether the South Butler Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of … and did not properly establish, fund or use reserve funds. Fund balances and real property tax levies were higher …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155Federal Funds to New York City: Homeland Security Grant Program
The Homeland Security Grant Program (HSGP) (Assistance Listing Number 97.067) provides funding to states and local governments to enable them to prepare, prevent, protect against and respond to potential terrorist attacks, major disasters and other hazards.
https://www.osc.ny.gov/files/reports/pdf/federal-funds-to-nyc-homeland-security-grant-program.pdfDiNapoli Releases Year-End State Cash Report
… billion in State Fiscal Year (SFY) 2016-17, a decline of $300.1 million or 0.4 percent from last fiscal year, according to the state cash report issued today by State Comptroller … Fund spending that was well below projections and unspent funds from financial settlements." All Funds receipts in the …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-releases-year-end-state-cash-reportState Agencies Bulletin No. 1074
… was originally labeled SFS Alternate ID. As more uses for this field in PayServ are introduced, it has been … Master File available to agencies on the file created for the Administration checks dated May 25, 2011. OSC Actions … alter_emplid. Query users will continue to use this field for queries. OSC has modified the Payroll Master File …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1074-new-york-state-employee-identifier-nys-emplidBorough of Manhattan Community College – Controls Over Bank Accounts
… Purpose To determine whether the City University of New York’s (CUNY) Central Office (Central) officials … using unauthorized accounts. A review of the source of funds in BMCC’s accounts found $120,116 that BMCC officials …
https://www.osc.ny.gov/state-agencies/audits/2016/08/10/borough-manhattan-community-college-controls-over-bank-accountsInternal Control System Components
… audits of internal control, and issuing the Standards for Internal Control in New York State Government … (Standards). The Standards form the minimum expectations for internal control in State agencies and public authorities …
https://www.osc.ny.gov/state-agencies/audits/2015/10/01/internal-control-system-components