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Audits of Local Governments: The Audit Process
… districts and BOCES by OSC. Entrance Conference: The audit team discusses the audit process with local government management. Preliminary Audit Survey: The audit team conducts a survey of organizational and operational … supervises the day-to-day activities of the onsite audit team. Preliminary Audit Findings: The audit team and local …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processComptroller DiNapoli and A.G. Schneiderman Announce Sentencing of Former City of Rensselaer Department of Public Works Commissioner on Felony Charges For Stealing Scrap Metal Proceeds
… Schneiderman will keep up the fight against fraud at all levels of government." “Those who serve the public are …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-former-city-rensselaer-department-publicAttorney General James and Comptroller DiNapoli Announce Guilty Verdict of Former Mount Vernon Government Official in $365,000 Corruption Scheme
… Count According to the testimony and evidence presented at trial, Porcari misappropriated funds from the City of Mount … including memorandums containing false statements. The trial took place in Westchester County Court in White Plains, …
https://www.osc.ny.gov/press/releases/2019/12/attorney-general-james-and-comptroller-dinapoli-announce-guilty-verdict-former-mount-vernonCost-Saving Ideas: School District Auditing – Audit Committee
… qualifies Candidates should collectively possess knowledge in accounting, auditing, financial reporting and district …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committeeOpinion 97-16
… county charge. Accordingly, section 722-b confers upon the trial court the authority to decide the matter of … of Appeals has observed that "[t]o the extent that the trial courts' unreviewable discretion produces truly … the language of County Law, §722-b which confers upon the trial court the authority to decide the matter in the first …
https://www.osc.ny.gov/legal-opinions/opinion-97-16Opinion 91-47
… same distinction. In Matter of Estate of Krom , 86 AD2d 689, 446 NYS2d 522, the Court in considering the objectant's … is admitted to probate (SCPA 1414, subd 1). (86 AD2d at 689, 446 NYS2d at 523) The difference in the nature of …
https://www.osc.ny.gov/legal-opinions/opinion-91-47Opinion 2000-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether a village may authorize the expenditure of moneys to promote performing arts and …
https://www.osc.ny.gov/legal-opinions/opinion-2000-2State Comptroller DiNapoli Releases Municipal & School Audits
… without detection. Town of Middlebury – Tax Collection Remittance (Wyoming County) The tax collector did not remit … the required deadline. Town of Warsaw – Tax Collection Remittance (Wyoming County) The clerk did not remit …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-audits-0NY State Comptroller DiNapoli Statement on McDonald's Agreement to Tie Executive Compensation to Diversity, Workforce Management
… Fund, released the following statement today in response to McDonald’s decision to disclose workforce diversity data and tie executive compensation to the company’s ability to foster inclusion and ensure … Common Retirement Fund released a statement in response to McDonalds decision to disclose workforce diversity data …
https://www.osc.ny.gov/press/releases/2021/02/ny-state-comptroller-dinapoli-statement-mcdonalds-agreement-tie-executive-compensation-diversityFacilities Planning Bureau Project Review
… to determine whether districts are commencing project construction prior to obtaining final project approval. The … and Building Code (Code) in relation to district construction projects. The Code applies to every facility … and approving plans and specifications for all capital construction projects involving these facilities and issuing …
https://www.osc.ny.gov/state-agencies/audits/2019/02/04/facilities-planning-bureau-project-reviewTown of Sullivan – Internal Controls Over Selected Financial Operations (2013M-267)
… 31, 2012. Background The Town of Sullivan is located in Madison County and has a population of approximately 15,340. The … were not deposited in the bank or remitted to the Town and County in a timely manner. Tax collection money was not …
https://www.osc.ny.gov/local-government/audits/town/2013/12/27/town-sullivan-internal-controls-over-selected-financial-operations-2013m-267Opinion 89-35
… to exercise the powers of the supervisor); (designation of chief fiscal officer) TOWN SUPERVISOR -- Powers and Duties (transfer to … municipal corporation" to annually make a report of its financial condition to the State Comptroller. While the …
https://www.osc.ny.gov/legal-opinions/opinion-89-35DiNapoli Announces State Contract and Payment Actions for May 2015
… Corporation as unsuccessful bidders on the Kosciuszko Bridge design/build project. Major Payments Approved Tax … establish the Buffalo High-Tech Manufacturing Innovation Hub at RiverBend Park. Local Government Assistance $11.1 …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-announces-state-contract-and-payment-actions-may-2015Meridale Rural Fire District - Management of Fund Balance (2018M-178)
… as a financing source to benefit District taxpayers by funding one-time expenditures and needed reserves, paying … budgeted appropriations that reflect the District’s operating needs based on historic trends, contracts or … with our findings and recommendations but questioned one issue. Appendix B includes our comment on the issue raised in …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/11/30/meridale-rural-fire-district-management-fund-balance-2018m-178Kent Fire District No. 1 - Financial Operations (2019M-37)
… budgeted. The Board was unable to provide documentation of four required permissive referendums and legal notices. … that are complete and accurate, including estimates of fund balance and realistic estimates of appropriations. Ensure transfers to reserves are included …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37Comptroller DiNapoli, A.G. Schneiderman & Acting Tax Commissioner Manion Announce $4.3 Million Settlement With Owners of For-Profit School Network for Overcharging State; Failing To Pay Taxes
… Metropolitan Preschools, Inc.) and its president and owner Michael C. Koffler, together with his sons, Brian and Daniel … revealed a complicated leasing arrangement created by Michael Koffler and SDS with the purpose and effect of … Realty III, LLC, an entity created and controlled by Michael Koffler, entered into a lease for space for the …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-ag-schneiderman-acting-tax-commissioner-manion-announce-43-million-settlementDiNapoli & Schneiderman Announce Sentencing of Former MET Council Insurance Broker
… to 2013, he conspired with co-defendants William Rapfogel, David Cohen and others to steal from Met Council through an … conspiracy began in 1992, when Ross devised a scheme with David Cohen, the executive director of Met Council, in which …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-schneiderman-announce-sentencing-former-met-council-insurance-brokerCentral Square Central School District - School District Website (S9-19-29)
… documents to make informed decisions. Officials did not post the: Final annual budget and Office of the State … multiyear financial plan. Key Recommendations Must post required information to the District website: Final …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/central-square-central-school-district-school-district-website-s9-19-29DiNapoli and Stewart-Cousins Encourage Residents to Claim More Than $100 Million in Lost Money
… today encouraged local residents to search for unclaimed funds, also known as lost and forgotten money, … her outreach in her district, increases awareness about unclaimed funds and helps us to get even more checks out in … whose names or companies were on the Comptroller’s unclaimed funds list, personally knew it. My office sent out …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-and-stewart-cousins-encourage-residents-claim-more-100-million-lost-moneyState Comptroller DiNapoli Releases Municipal & School Audits
… approximately $93,000 that were selected for review - four laptop computers with a purchase cost totaling approximately … the budget decreases the fund balance that is available to cover unforeseen circumstances. The city should refrain from … underestimated by at least $982,269. The proposed budget does not include a contingency appropriation in the general …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits