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DiNapoli: Three Syracuse School District Employees Charged With Fraud in Scheme
… Program were arrested for engaging in several schemes to defraud the program following a joint investigation. Jason … Law §496.03). “Cecile, DeCarlo and Murray were supposed to help the students of Syracuse graduate from high school,” … occurred. My office will not relent in its commitment to rooting out corruption. Thanks to District Attorney …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-three-syracuse-school-district-employees-charged-fraud-schemeExamples – Article 14 Benefits
… begins prior to his or her early retirement age of 61). If you defer filing for your vested retirement benefit until you have or would have had 22 years and one month of … for escalation. Learn more about escalation. When you turn 62, the benefit is further reduced by 50 percent of …
https://www.osc.ny.gov/retirement/publications/1644/examplesTown of Attica – Town Clerk (2015M-210)
… duplicate receipts for all transactions where no other form of receipt is available. Annually audit, or retain an …
https://www.osc.ny.gov/local-government/audits/town/2016/12/07/town-attica-town-clerk-2015m-210West Canada Valley Central School District – Non-Payroll Disbursements (2021M-41)
… they will take corrective action. See OSC’s comment in Appendix B. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/west-canada-valley-central-school-district-non-payroll-disbursementsCity of Mount Vernon – Non-Payroll Disbursements (2021M-163)
… account for all non-payroll disbursements. Her failure to provide financial information or perform her duties … additional, potentially unnecessary, disbursements related to litigation. The former Comptroller and certain department … Adequate policies and procedures were developed or adopted to ensure claims were always properly authorized, for valid …
https://www.osc.ny.gov/local-government/audits/city/2022/01/31/city-mount-vernon-non-payroll-disbursements-2021m-163William Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
… (Board) and District officials ensured check signings and online banking transactions were appropriate and secure. Key … six District accounts. District officials did not conduct online banking transactions in the most secure manner through … transfers in the Treasurer’s absence. Conduct online banking using a wired connection. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-bankingOpinion 92-16
… official town duties. A town is authorized to lease office space from a fire company. You ask whether a town may agree … town duties. You also ask whether a town may lease office space from the private volunteer fire company with which the … for town purposes (Town Law, §§64[2], 220[3]), including space in a building for town offices (see 11 Opns St Comp, …
https://www.osc.ny.gov/legal-opinions/opinion-92-16Morris Central School District – Financial Operations (2015M-251)
… claims processing procedures and fund balance management for the period July 1, 2014 through August 31, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $9.5 million. … liabilities. Key Recommendations Ensure that BOCES’ claims for goods and services are audited and approved by someone …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251Masonville Fire District – Financial Activities (2020M-165)
… Board did not: Review adequate supporting documentation for nine disbursements totaling $57,374. Approve 12 …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/masonville-fire-district-financial-activities-2020m-165Comptroller Dinapoli and A.G. Schneiderman Announce Arrests in Public Corruption Case Involving Developer Who Allegedly Laundered Campaign Contributions to Former Halfmoon Supervisor
… Jr. of Halfmoon for their roles in an alleged scheme to circumvent campaign finance laws. The case, being … limits. The contributions were allegedly funneled to then-Town of Halfmoon Supervisor Melinda “Mindy” Wormuth, … of dollars from campaign accounts. “The law applies to everyone equally, no matter how rich or how powerful, and …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-and-ag-schneiderman-announce-arrests-public-corruption-case-involving-developerTown of Geddes - Account Clerk's Salary and Benefits and Cash Disbursements (2019M-56)
… did not regularly review and approve the clerk’s time records; therefore, she received overtime pay totaling …
https://www.osc.ny.gov/local-government/audits/town/2020/01/17/town-geddes-account-clerks-salary-and-benefits-and-cash-disbursements-2019m-56DiNapoli Announces Interim CIO for the New York State Common Retirement Fund
… whose tenure the Fund has reached a record annual value and provided annualized investment returns that exceed our … real estate and alternative instruments. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-announces-interim-cio-new-york-state-common-retirement-fundLisbon Central School District – Cafeteria Cash Receipts (2016M-152)
… to evaluate internal controls over cafeteria cash receipts for the period July 1, 2014 through December 30, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $12.9 … Adopt detailed policies and establish written procedures for collecting and accounting for cafeteria cash receipts. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152Village of Mount Morris – Treasurer’s Office (2013M-65)
… our audit was to review the Village’s financial operations for the period June 1, 2010, to February 12, 2013. Background … and an elected Mayor. The Village’s adopted budget for the 2012-13 fiscal year totaled more than $3 million for the general, water and sewer funds. Key Findings The …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65Opinion 92-12
… uncompensated services) WORDS AND PHRASES -- Employment (meaning for purposes of General Municipal Law, §207-a[6]) … in their ordinary acceptance and significance and the meaning commonly attributed to them" ( Phaneuf v City of … from a municipality from engaging in outside employment" ( id .; see also Klonowski v Department of Fire of City of …
https://www.osc.ny.gov/legal-opinions/opinion-92-12Panama Central School District – Procurement (2024M-73)
… or New York State General Municipal Law (GML) Section 103, which generally requires purchase contracts that exceed … were adhering to the procurement policies and GML Section 103. The claims auditor also relied on other District … complied with the procurement policies and GML Section 103. Recommendations The audit report includes four …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/panama-central-school-district-procurement-2024m-73DiNapoli: Owner of Medical Transport Company Charged With Running Sham Transportation Service Scheme
… the indictment of Jael Watts, the owner of Pearl Transit Corp., on ten counts of wire fraud for her role in a scheme … held accountable.” Jael, 44, is the owner of Pearl Transit Corp., a non-profit company that claims to provide …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-owner-medical-transport-company-charged-running-sham-transportation-service-schemeOpinion 2001-14
… to matters relating to his or her village employment. You ask whether a member of a town board who also serves as …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14DiNapoli: Former Director of Central New York Nonprofit Arrested for Alleged Theft of $79,000
… executive director of Girls On The Run (GOTR) of Central NY was charged with allegedly stealing more than $79,000 from … Otsego County Centralized Arraignment Part before Judge Robert Woodrow. She is due back in court on May 7, 2026. The … by filing a complaint online at https://www.osc.ny.gov/investigations , or by mailing a complaint to: Office …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-former-director-central-new-york-nonprofit-arrested-alleged-theft-79000Opinion 93-16
… or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award … to respond to fire alarms does not alter the periods when, in fact, the volunteer is ordinarily expected to be at work. This is in reply to your letter concerning the accrual of credit …
https://www.osc.ny.gov/legal-opinions/opinion-93-16