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DiNapoli: Three Syracuse School District Employees Charged With Fraud in Scheme
… announced today that three employees of the Syracuse City School District’s after-school Twilight Program were arrested for engaging in several … to help the students of Syracuse graduate from high school,” DiNapoli said. “Instead, these educators helped … announced today that three employees of the Syracuse City School Districts afterschool Twilight Program were arrested …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-three-syracuse-school-district-employees-charged-fraud-schemeExamples – Article 14 Benefits
… not be reduced. However, the member could instead choose to begin receiving the benefit as early as age 55 with a … her early retirement age of 61). If you defer filing for your vested retirement benefit until you have or would have … benefit will be eligible for escalation. Learn more about escalation. When you turn 62, the benefit is further …
https://www.osc.ny.gov/retirement/publications/1644/examplesWest Canada Valley Central School District – Non-Payroll Disbursements (2021M-41)
… complete report - pdf ] Audit Objective Determine whether West Canada Valley Central School District (District) … to ensure that non-payroll disbursements were authorized and proper. Key Findings District officials did not implement … to ensure that non-payroll disbursements were authorized and proper. The Business Manager/Treasurer (Treasurer) did …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/west-canada-valley-central-school-district-non-payroll-disbursementsTown of Attica – Town Clerk (2015M-210)
… audit of the Clerk’s records in the minutes. Consult with Town counsel and recoup the missing money. …
https://www.osc.ny.gov/local-government/audits/town/2016/12/07/town-attica-town-clerk-2015m-210City of Mount Vernon – Non-Payroll Disbursements (2021M-163)
… - pdf ] Audit Objective Determine whether City of Mount Vernon (City) officials provided proper oversight of … Determine whether City of Mount Vernon City officials provided proper oversight of nonpayroll …
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)
… The District Treasurer (Treasurer) allowed employees to affix her signature to checks without overseeing the check signing process; of … check signature at all times. Designate a Deputy Treasurer to sign checks and authorize electronic/wire transfers in the …
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
… EMPLOYEES -- Powers and Duties (rental of home as office) REAL PROPERTY -- Leases (payment of rental to town officers); (by town from volunteer fire company) TOWNS -- Powers and Duties (lease of office from … governmental entities without referendum). Leases of real property by political subdivisions are not subject to …
https://www.osc.ny.gov/legal-opinions/opinion-92-16Morris Central School District – Financial Operations (2015M-251)
… Purpose of Audit The purpose of our audit was to evaluate the District’s claims processing procedures and … who approves all District claims, audited payments to the BOCES itself. The Treasurer does not directly … Certain reserves had significant balances when compared to their respective liabilities. Key Recommendations Ensure …
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)
… protected because the Treasurer used her personal computer to maintain District financial records and perform online … all District records from her own personal computer to the District computer. District officials agreed with our … and have initiated or indicated they planned to initiate corrective action. …
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
… Comptroller DiNapoli’s Office. The three defendants are accused of evading requirements that donations be in the true … in government, and that is why I have made cracking down on public corruption a top priority.” “These individuals … of Halfmoon continues. Anyone with additional information on this matter should call the Attorney General’s Office at …
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)
… complete report - pdf] Audit Objective Determine whether the salary and benefits paid to the account clerk (clerk) were accurate and authorized. Determine whether the Board and Supervisor provided adequate oversight over … Determine whether the salary and benefits paid to the account clerk clerk were …
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
… a wealth of experience to the position and has proven her skill and knowledge over her years as our Deputy CIO. I have …
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. … The Treasurer had access to the cafeteria’s point-of-sale (POS) system that she did not need to fulfill her job … that the Treasurer has only those access rights within the POS system that are needed for her position. …
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)
… more than $3 million for the general, water and sewer funds. Key Findings The Board hired an accounting firm (Firm) …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65Opinion 92-12
… allowance (see Retirement and Social Security Law, §363), a retirement for disability incurred in performance of … duty allowance (see Retirement and Social Security Law, §363-c) or a similar accidental disability pension. In that …
https://www.osc.ny.gov/legal-opinions/opinion-92-12Panama Central School District – Procurement (2024M-73)
… and District officials purchased goods and services in compliance with the District’s procurement policies. Key … that exceed certain thresholds to be competitively bid. In addition, the claims auditor did not perform adequate claims audits. As a result, $1.1 million in purchases (half of the procurements we reviewed) were made …
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 mobility” of seniors and people with disabilities in Suffolk, Putnam, Rockland, and Westchester counties by … on 10 ten counts of wire fraud and arraigned before Judge Daniel J. Stewart in the United States District Court for the …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-owner-medical-transport-company-charged-running-sham-transportation-service-schemeDiNapoli: Former Director of Central New York Nonprofit Arrested for Alleged Theft of $79,000
… rentals, hotels, restaurants, Broadway shows, a mountain bike and kayaks. While on an approved trip to Vegas, Weigel …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-former-director-central-new-york-nonprofit-arrested-alleged-theft-79000Opinion 93-16
… under a service award program for responding to fire alarms during their "regularly assigned work periods". … volunteer firefighter to take time off to respond to fire alarms does not alter the periods when, in fact, the … under a service award program for responding to fire alarms during their "regularly assigned work periods". You …
https://www.osc.ny.gov/legal-opinions/opinion-93-16Opinion 2001-14
… by the village to the town would fall within the literal definition of a "contract" under section 800(2). In addition, based on a literal reading of the definition of "interest", it would appear that, as an … not intend to include intermunicipal agreements within the definition of "contract" in General Municipal Law §800 (see, …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14