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Opinion 88-38

… of the appellate divisions of the supreme court and the clerk of the court of appeals are entitled, upon the filing … map or proceeding filed, recorded or indexed for the county, or an agency or officer thereof acting in an official … is impermissible (McKinney's Consolidated Laws of NY, Book 1, Statutes §76). Further, we believe the rationale …

https://www.osc.ny.gov/legal-opinions/opinion-88-38

Brentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)

… the future purpose of $4.2 million restricted in the insurance reserve and overfunded the retirement contribution … for the Superintendent position as required by its own policy. Key Recommendations Discontinue the practice of … and funding level for each reserve. Adhere to District policy when hiring a Superintendent by choosing the most …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practices

South Jefferson Central School District – Community Services (2016M-343)

… Purpose of Audit The purpose of our audit was to examine the internal controls over District-provided community … Program’s fund did not reimburse the school lunch fund for a minimum of $4,640 spent on Program expenditures. Although …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/south-jefferson-central-school-district-community-services-2016m-343

State Comptroller Thomas P. DiNapoli Statement on Executive Budget

… Executive Budget proposal: “Governor Hochul introduced her Executive Budget proposal amid continued economic growth; … Year 2027-28, it is important that actions are taken to improve the long-term stability of the state’s finances, … funds should be retained for emergencies. It is important to develop clear guidelines on the appropriate use of these …

https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-executive-budget

Canajoharie Volunteer Fire Department – Financial Activities (2023M-135)

… transactions (23 percent) totaling $33,280, provide timely monthly reports to officials for eight of the 13 months in … Make payments only after a proper audit and approval of bills and discontinue the use of debit cards. Department …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activities

South Lewis Central School District – Conflicts of Interest (2021M-3)

… interests in District contracts. Key Findings Three Board members had prohibited interests in contracts that the District awarded totaling more than $22 million. Two Board members were employed by corporations that were awarded … capital project. They both worked on the project as part of their private employment and the District paid $3.2 …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3

Wayne County Probation Department – Restitution Payments (S9-20-6)

… Recommendations Establish clear policies and procedures for enforcing and monitoring restitution obligations. Provide …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wayne-county-probation-department-restitution-payments-s9-20-6

Opinion 92-39

… IMPROVEMENT DISTRICTS -- Establishment (eligibility of non-property owners to vote in election on establishment) -- … (eligibility to vote) TOWN LAW, §209-e: Persons who do not own taxable real property situate in a proposed water or … Whether persons who do not own taxable real property in a proposed district are …

https://www.osc.ny.gov/legal-opinions/opinion-92-39

Opinion 96-13

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … and the State Employees' Retirement System. Article 11-AA of the General Municipal Law (§219-b et seq .) authorizes the …

https://www.osc.ny.gov/legal-opinions/opinion-96-13

Housing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program (Follow-Up)

… period, 49 RESTORE awards went to just 36 LPAs to serve only 36 of the 62 counties in the State. Furthermore, there …

https://www.osc.ny.gov/state-agencies/audits/2023/02/13/housing-trust-fund-corporation-oversight-residential-emergency-services-offer-home-repairs

DiNapoli: LIRR Must Better Prepare for Severe Weather to Prevent Service Disruptions and Costly Damages

… LIRR’s transportation facilities to identify and address how to lessen the impacts of severe weather had not been … the risk assessment would be completed by the end of 2023. Snow Removal Equipment Could Not Be Located To address the … designated locations as required. LIRR officials said much of the equipment was being used in the field but there …

https://www.osc.ny.gov/press/releases/2024/03/dinapoli-lirr-must-better-prepare-severe-weather-prevent-service-disruptions-and-costly-damages

DiNapoli Statement on His Placement Agent Ban Becoming Law

… the previous administration's wrongdoing. It was clear to me that placement agents were corrosive and unnecessary," … DiNapoli legislation: prohibits the Fund from engaging, hiring, investing with or committing to an investment manager …

https://www.osc.ny.gov/press/releases/2018/08/dinapoli-statement-his-placement-agent-ban-becoming-law

State Agencies Bulletin No. 1037

… to collect an overpayment, OSC will request refunds only for those that fall within the statute of limitations. … tax deduction should contact their tax advisor. Note: If only a portion of the original overpayment is recovered in … and/or a refund related to that portion of the recovery only. If it takes more than one year to recover an …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1037-taxation-recovered-salary-overpayments

Global Concepts Charter School – Cash Disbursements (2017M-126)

… Purpose of Audit The purpose of our audit was to evaluate the cash disbursement process for the period July … bylaws were followed and at times allowed the Board Chair to control all aspects of the disbursement and purchasing … signatures and may be signed by the Board Chair or his or her designee, but the bylaws designate the Treasurer as the …

https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126

Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)

… and internal controls over extra-classroom activities for the period July 1, 2012 through February 4, 2014. … The Genesee Valley Central School District is located in Allegany County and is governed by an elected seven-member … funding levels, sources of funding and the conditions under which the reserve’s assets will be used or replenished. …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extra

Town of Wilson – Fuel Procurement and Monitoring (2024M-131)

… officials properly procured, monitored and accounted for diesel and gasoline fuel. Key Findings Town officials did not properly procure, monitor or account for fuel. Specifically, the Highway Superintendent … not secure access to the fuel pumps or maintain records for fuel usage or inventory. For example, during the audit we …

https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131

Facilities 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-review

DiNapoli: Georgia Woman Pleads Guilty to Stealing Her Deceased Father's NY State Pension Checks

… emotional period, but it should never be used to profit from the hard work of taxpayers,” said Assistant District Attorney Erin Bates , who is handling the prosecution of this case. … on Jan. 24, 2014, his daughter sought to conceal his death from the state retirement system. Alayne Bertolino did not …

https://www.osc.ny.gov/press/releases/2023/08/dinapoli-georgia-woman-pleads-guilty-stealing-her-deceased-fathers-ny-state-pension-checks