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Village of Almond – Transparency of Fiscal Activities (S9-24-14)

… and bank reconciliations were not provided to the Board for review. The Board’s ineffective oversight resulted in a …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-almond-transparency-fiscal-activities-s9-24-14

Montauk Fire District – Board Oversight (2024M-117)

… received longevity and overtime payments totaling $25,000 in 2023 that were not authorized by the Board. The District’s … with New York State General Municipal Law (GML) in several aspects, potentially inhibiting volunteer … Appendix B includes our comments on issues raised in the District’s response. … Determine whether the Montauk …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/montauk-fire-district-board-oversight-2024m-117

Falconer Central School District – Financial Management (2024M-52)

… Board and District officials’ budgeting practices resulted in the District levying more real property taxes than needed, a significant accumulation of surplus fund balance in excess of the statutory limit and missed opportunities to … finance operations as a means to accumulate surplus funds in excess of the legal limit or to provide a funding source …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52

Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)

… 29, 2024, cash balances did not agree with bank balances for 27 of the 37 bank reconciliations we prepared, and total …

https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136

Opinion 2006-11

… in the store, that he does not receive commissions for auto parts purchased by the town and that his job at the … (General Municipal Law §800[3][b], [c]). A "contract" for this purpose means any claim, account or demand against … adopt codes of ethics setting forth standards of conduct for the guidance of its officers and employees. The code of …

https://www.osc.ny.gov/legal-opinions/opinion-2006-11

DiNapoli: Pleasant Valley Woman Arrested Stealing Funds From New York State and Local Retirement System

… "Ms. Robertson allegedly thought she could deceive the retirement system and continue to pocket her deceased mother's pension … Robertson's mother, a pensioner in the New York State and Local Retirement System, had passed away in 2013. Robertson, …

https://www.osc.ny.gov/press/releases/2018/09/dinapoli-pleasant-valley-woman-arrested-stealing-funds-new-york-state-and-local-retirement-system

DiNapoli: Vendor Boosted Fuel Costs During Superstorm Sandy Recovery

… report concludes that DMNA paid an inflated price for the fuel, up to $1.68 more per gallon than the price …

https://www.osc.ny.gov/press/releases/2015/07/dinapoli-vendor-boosted-fuel-costs-during-superstorm-sandy-recovery

Contract Advisory No. 23

… Subject : Reminder to State agencies to maintain the accuracy of Authorized … Bureau of Contracts (BOC) uses the Authorized Signature Form ( AC 1782-S ) to validate signatures on contracts, … times. To add a new signatory, State agencies must submit an original AC 1782-S to OSC’s BOC. The agency head or …

https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/23-authorized-signature-form-ac-1782-s

Compliance With School Safety Planning Requirements (Follow-Up)

… Commissioner’s Regulations (State Regulations) and DOE Chancellor’s Regulations (City Regulations) provide additional guidance. For example, DOE’s District Safety Team must develop a comprehensive district-wide school safety plan and DOE’s schools must develop school-specific emergency response …

https://www.osc.ny.gov/state-agencies/audits/2024/01/11/compliance-school-safety-planning-requirements-follow

Chautauqua County – Financial Condition (2023M-111)

… of $1.4 million. Spent $5.2 million from the general fund for District operations and did not repay the general fund, …

https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111

About an Employer’s Role – What Every Employer Should Know

… send us data on the salaries paid and days worked for NYSLRS members. The accurate and timely reporting of …

https://www.osc.ny.gov/retirement/employers/partnership/about-employers-role

Overpayments to Cabrini Medical Center (Follow-Up)

… overpayments to the Department of Health (Department) for further review. Auditors determined the eMedNY system did …

https://www.osc.ny.gov/state-agencies/audits/2013/11/07/overpayments-cabrini-medical-center-follow

DiNapoli: Local Sales Tax Collections Grew by Over 14% in February Compared to Last Year

… Local sales tax collections in New York state increased by 14.1% in February compared to the same … month in 2022, according to an analysis released today by State Comptroller Thomas P. DiNapoli. Overall, local …

https://www.osc.ny.gov/press/releases/2023/03/dinapoli-local-sales-tax-collections-grew-over-14-february-compared-last-year

State Comptroller DiNapoli Releases School District Audits

… officials. White Plains City School District – Financial Management (Westchester County) The school board and district …

https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits

State Government Accountability - Special Reports

… New York City Neighborhoods: Assessing Risk in Urban Noise Management, January 2018 Ensuring Integrity in New York State …

https://www.osc.ny.gov/state-agencies/audits/state-government-accountability-special-reports

Hammond Central School District – Financial Management (2024M-70)

… addition, they exceeded the voter-approved funding level for the capital reserve fund by $900,000. Accumulated …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70

Cooperstown Central School District – Financial Management (2024M-65)

… budgetary entries and could have used reserve funds to pay for related expenditures, but instead paid these expenditures …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65

Village of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)

… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … by New York State General Municipal Law (GML) Section 30, or Report the results of the Village’s fiscal activities … entries totaling $5.5 million were not properly recorded. For example, payroll and health insurance amounts, and the …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19