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Former Treasurer of Patterson Fire Department Sentenced to 33 Months in Prison for Embezzlement and Filing False Tax Returns
… Preet Bharara, the United States Attorney for the Southern District of New York, announced today that … U.S. District Judge Nelson S. Roman to 33 months in prison for fraud and tax charges arising out of his embezzlement of … MELIN failed to report this income on his personal return for 2014 and falsely reported some of the embezzled funds as …
https://www.osc.ny.gov/press/releases/2017/02/former-treasurer-patterson-fire-department-sentenced-33-months-prison-embezzlement-and-filing-falseDiNapoli: Former Non-Profit Executive Pleads Guilty to Falsifying Business Records
State Comptroller Thomas P DiNapoli announced that former Family Service Society FSS Chief Operating Officer Jennifer Thurber today pleaded guilty to manipulating the organizations payroll system to defraud the organization of over $5500
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-former-non-profit-executive-pleads-guilty-falsifying-business-recordsOpinion 90-45
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … the opinion. PUBLIC CONTRACTS -- Standardization (contents of resolution) GENERAL MUNICIPAL LAW, §103(5): A …
https://www.osc.ny.gov/legal-opinions/opinion-90-45Opinion 89-34
… the "general management, custody and control" of all town property, Highway Law, §142(2) specifically provides that the … the town board has general management and control of town property (Town Law, §64[3]). The town board also, at any … the matter to assure the proper use of town moneys and property (1979 Opns St Comp, No. 79-134, p 25; 1969 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-89-34St. Lawrence County - Ethics Oversight (S9-19-9)
Determine whether St. Lawrence County (County) officials used resources to meet certain ethics oversight standards.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/st-lawrence-county-s9-19-9.pdfDiNapoli: New Law Will Help Local Governments Weather Coronavirus Pandemic
… pandemic as sales tax revenues shrink and state aid is in jeopardy,” DiNapoli said. “This legislation, proposed by … the "rollover" period for bond anticipation notes issued in calendar years 2015 through 2021; providing additional options to spend or temporarily transfer moneys in reserve funds for pandemic-related expenses and permitting …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-new-law-will-help-local-governments-weather-coronavirus-pandemicReimbursement of Homeless Shelter Providers – Rescue Mission Alliance of Syracuse
… Objective To determine if the Office of Temporary Disability Assistance (Office) adequately … shelter providers, such as Rescue Mission Alliance of Syracuse. The audit covered the period January 2020 … Homeless shelters across the State provide an array of services to families and adults, including assessment and …
https://www.osc.ny.gov/state-agencies/audits/2022/10/26/reimbursement-homeless-shelter-providers-rescue-mission-alliance-syracuseCost-Saving Ideas: Legal Requirements
… the repairs are of a type that does not recur annually or at shorter intervals. Section 6-g details procedures for the …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsOpinion 90-35
… monetary threshold applies to the purchase of fuel oil by a fire district. You state that the district has budgeted … §103 provides that, except as otherwise expressly provided by act of the Legislature or by local law adopted prior to … exceed $5,000 over the course of a fiscal year (1987 Opns St Comp No. 87-4, p 6; 23 Opns St Comp, 1967, p 866; 11 Opns …
https://www.osc.ny.gov/legal-opinions/opinion-90-35County Sales Tax Collections 2007-2009
County Sales Tax Collections 2007-2009
https://www.osc.ny.gov/files/local-government/publications/pdf/countycollectiontable.pdfWashington County – Procurement (2017M-224)
Washington County – Procurement (2017M-224)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-counties-2018-washington.pdfColumbia County – Procurement (2017M-249)
Columbia County – Procurement (2017M-249)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-counties-2018-columbia.pdfTax Cap Elements by County
Tax Cap Elements by County
https://www.osc.ny.gov/files/local-government/publications/excel/taxcapbycounty.xlsDiNapoli: New Jersey Man Pleads Guilty to Embezzling From a Decedent's Estate for Which He Was Court-Appointed Administrator
… United States Attorney for the Southern District of New York, Geoffrey S. Berman and Philip R. Bartlett, Inspector-in-Charge of the New York Office of the U.S. Postal Inspection Service … decedent's son, the sole beneficiary of his father's will. New York law provides, for a fee, estate administrators like …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-new-jersey-man-pleads-guilty-embezzling-decedents-estate-which-he-was-court-appointedState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … policy that describes the process to be followed when procuring goods and services. Auditors found county …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli Warns Federal Cuts to Health Care Could Hurt Millions of New Yorkers
… Plan and subsidized coverage through the state's health insurance marketplace, New York State of Health (NYSOH), cost … medical inflation-adjusted dollars, spending per Medicaid enrollee in New York decreased by 18.5 percent from SFY … in New York as the Essential Plan), a low-cost health insurance option authorized by the ACA and largely funded by …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-warns-federal-cuts-health-care-could-hurt-millions-new-yorkersYates County Industrial Development Agency - Receipts and Disbursements (2019M-182)
… and reported cash receipts and disbursements, including payroll. Key Findings Although we did not find any … by adding mitigating controls. A privately contracted payroll vendor has access to the YCIDA’s bank account to withdraw funds for payroll and processing fees. Key Recommendations The Board …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-andCounty of Rockland - Budget Review (B19-6-9)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the County’s proposed budget for the 2020 fiscal year are … and Westchester counties, was authorized to issue debt not to exceed $96 million to liquidate the accumulated …
https://www.osc.ny.gov/local-government/audits/county/2019/11/08/county-rockland-budget-review-b19-6-9The Association of Neurologically Impaired Brain Injured Children, Inc. - Compliance With the Consolidated Fiscal Reporting and Claiming Manual (2013-S-60), 90-Day Response
To determine whether the costs claimed by the Association for Neurologically Impaired Brain Injured Children, Inc. were valid and consistent with contract terms
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-13s60-response.pdfOpinion 2008-3
… FUNDS -- Capital Reserve Fund (authority of a fire district to make cash refunds of unexpended monies in a … of fire commissioners has determined are no longer needed for capital purposes. You state that a fire district created … the fund only once, for the acquisition of a parcel of real property. The fire district currently contracts for fire …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3