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Lakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)
… Purpose of Audit The purpose of our audit was to assess the oversight of the District’s financial operations for the period January 1, 2011, to December 27, 2012. Background The Lakeville No. 2 Fire … and materials totaling $41,790 were rendered by and paid to a construction company with close ties to the District. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25State Comptroller DiNapoli Releases Municipal Audits
… The board did not review supporting documentation for nine disbursements totaling $57,374. They did not approve … financial reports with the Office of the State Comptroller for fiscal years 2015–2019 in compliance with General … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-auditsComsewogue Public Library – Cash Disbursements and Procurement (2013M-316)
… 2013. Background The Comsewogue Public Library, located in the hamlet of Port Jefferson Station in Suffolk County, is governed by a Board of Trustees which … those exceptions authorized by resolution and allowed by Law, prior to having the Treasurer pay the claims. Establish …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/comsewogue-public-library-cash-disbursements-and-procurement-2013m-316Earnings Limits – Enhanced Reporting
… For Members Who Joined NYSLRS On or After April 1, 1996 … The amount is set by federal law and periodically adjusted for inflation. Refer to the table below. Once a member … 2019 $275,000 April 1, 2017 – March 31, 2018 $270,000 For Members of Tier 6 (Joined NYSLRS On or After April 1, …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/earnings-limitsDiNapoli: $10 Million Ponzi Scheme Unraveled Following Nassau County District Attorney Investigation
… and password for www.conmacfunding.com to view their account statement and growing account balance, leading victims to believe that their …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-10-million-ponzi-scheme-unraveled-following-nassau-county-district-attorney-investigationUnified Court System Bulletin No. UCS-345
… installments. For this reason, Judges and Justices have a Comp Rate Code of LEG which calculates an employee’s … 01/15/2025, as deemed necessary by OGS. Employees will have met the maximum annual retirement service credit of 260 … Employees who became Active after January 1, 2024, will have their retirement service adjusted as appropriate but not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-345-impact-27-pay-periods-calendar-year-2024-judges-and-justicesRecent Trends and Impact of COVID-19 in the Bronx
… Major index crime in the Bronx (which includes murder, rape, felony assault, robbery, burglary, grand larceny and …
https://www.osc.ny.gov/reports/osdc/recent-trends-and-impact-covid-19-bronxDiNapoli Report Finds Big Five School Districts' Use of Pandemic Aid Reflects Different Priorities
… York City, Yonkers, Buffalo, Syracuse and Rochester, the “Big Five” school districts in New York, as well as national … the existing seats are of high-quality. None of the other Big Five districts planned to use more than two percent for … academic recovery is unclear. Among the rest of New York’s Big Five school districts, Yonkers set aside the largest …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-report-finds-big-five-school-districts-use-pandemic-aid-reflects-different-prioritiesOpinion 97-14
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular … department to pay the cost of constructing a trophy case in the department's meeting room, and to pay for furniture … fire insurance tax moneys except as otherwise provided in any special law 1 . These sections provide that the …
https://www.osc.ny.gov/legal-opinions/opinion-97-14Cost-Saving Ideas: Reviewing Your Revenue Collection Process
… This may include use of a locak box. Set up a contract with a bank to receive and process payments for your local … property taxes and special assessments which are collected with taxes.) Ensure that the service provider complies with statutory requirements and that proper internal controls …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-reviewing-your-revenue-collection-processFood Insecurity Persists Post-Pandemic
… Another likely explanation for the increase is food price inflation. Other factors could include changes in …
https://www.osc.ny.gov/reports/food-insecurity-persists-post-pandemicOpinion 2002-14
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … whether the water infiltration to these residences may have been caused by the village's construction project. You … giving or loaning their monies or property to or in aid of any individual, or private corporation, association or …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14The 80/20 Housing Program
… To determine whether housing developers participating in the Housing Finance Agency’s 80/20 Program complied with … developments. The audit scope included the 68 developments in the 80/20 Program, that were occupied and had allocated 20 … real estate tax abatements, as incentives to developers. In New York City, participating Program developers receive …
https://www.osc.ny.gov/state-agencies/audits/2017/05/31/8020-housing-programState Agencies Bulletin No. 1698
… Purpose To provide agencies with instructions for the new Time Entry earnings codes to be used for reimbursement of employees’ qualified moving …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1698-new-payroll-process-and-new-time-entry-codes-payment-moving-expenseOversight and Monitoring of the Universal Pre-Kindergarten Program
… suitable for children. In January 2014, the New York City (NYC) Administration released an implementation plan to dramatically expand NYC’s existing pre-kindergarten program.¹ The expanded UPK … as needed. The UPK program is funded by the State and NYC. The State’s portion is based on a State Education …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programSex Offender Registration (2014-MS-2)
… (Departments) took action to help enforce the State’s Sex Offender Registration Act (SORA) for the period January … 1, 2008 through January 22, 2014. Background The State’s Sex Offender Registration Act (SORA), effective January 1996, …
https://www.osc.ny.gov/local-government/audits/city/2014/09/17/sex-offender-registration-2014-ms-2DiNapoli: Georgia Woman Pleads Guilty to Stealing Her Deceased Father's NY State Pension Checks
… his daughter, who lives in Georgia. When he passed away at age 69, on Jan. 24, 2014, his daughter sought to conceal his …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-georgia-woman-pleads-guilty-stealing-her-deceased-fathers-ny-state-pension-checksDiNapoli: Former Beekman Tax Collector Sentenced for Theft of Over $86,000
… tax collector for the town of Beekman, was sentenced to pay full restitution of $88,821.40, five years’ probation, … “My office partners with law enforcement across the state to hold accountable those who betray their duty to the public. My thanks to District Attorney Parisi and the …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-former-beekman-tax-collector-sentenced-theft-over-86000Selected Management and Operations Practices
… a power allocation, but are in pending status because they have not signed a contract. In some cases, these businesses … recommended to EDPAB for approval. Exclude businesses that have received an allocation but have not signed a contract from any reporting of RNY program results, or footnote/disclose …
https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practicesOversight of the Agricultural Assessment Program
… Purpose To determine if the Department of Taxation and Finance’s (Department) Office of Real Property Tax … the resulting exemptions. The audit covers the assessment roll years 2014 through 2016. Background The New York …
https://www.osc.ny.gov/state-agencies/audits/2018/02/02/oversight-agricultural-assessment-program