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Business Services Center Shared Services
… Purpose To determine whether implementation of the Business Services Center has improved the consistency, efficiency, and … Services (OGS) as a centralized office for processing Human Resources (HR) and Finance transactions that are common …
https://www.osc.ny.gov/state-agencies/audits/2016/12/16/business-services-center-shared-servicesDiNapoli: Former Town Clerk Arrested in Mayfield Theft
… Former Mayfield Town Clerk Dorothy Hart was arrested today for allegedly pocketing thousands of dollars in public funds, … District Attorney Chad Brown and New York State Police for their diligent work in helping us hold Ms. Hart … Former Mayfield Town Clerk Dorothy Hart was arrested today for allegedly pocketing thousands of dollars in public funds …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-former-town-clerk-arrested-mayfield-theftHamburg Recreation Worker Sentenced to Jail and Probation for Stealing $156K
… months of weekends in jail and five years of probation for her theft of $156,374, which she has now repaid. Joanne … Erickson, 54, took fees from 2011 to 2017, including money for children’s programs, according to an investigation and … defendant embezzled money intended to support programs for children in her community. My office will continue to …
https://www.osc.ny.gov/press/releases/2019/03/hamburg-recreation-worker-sentenced-jail-and-probation-stealing-156kDiNapoli Releases Bond Calendar for June and July
… the committee to assist participants in the municipal bond market. It is contingent upon execution of all project … Corporation, the New York State Energy Research and Development Authority, the New York State Housing Finance Agency, the New York City Housing Development Corporation, the Port Authority of New York & New …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-releases-bond-calendar-june-and-julyDiNapoli Releases Bond Calendar for March and April
… Thomas P. DiNapoli today announced a tentative schedule for the planned bond sales for New York State, New York City and their major public … and reofferings as follows: $7.81 billion scheduled for March, $4.35 billion of which is for new money purposes …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-bond-calendar-march-and-aprilDiNapoli: Former School District Treasurer Sentenced for Stealing Funds
… public corruption.” Hand admitted she stole about $24,000 by depositing checks payable to the school district into bank … She also admitted stealing at least $10,000 more by using the school district’s Amazon account and credit … the FBI and the New York State Police and was prosecuted by the U.S. Attorney's Office for the Northern District. …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-former-school-district-treasurer-sentenced-stealing-fundsWatervliet City School District – Payroll and Claims Processing (2013M-4)
… of Watervliet in Albany County. The District is governed by the Board of Education which comprises five elected … that exceeded or were less than the amounts allowed by 578.96 days, valued at $94,480, and 26.7 days, valued at $2,148. The former Superintendant was overpaid by $11,083 at retirement for 17.5 vacation days to which he …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4Former President of Briarcliff Manor Fire Department Pleads Guilty to Embezzling More Than $120,000
… of the New York State Police, announced that ROBERT M. GARCIA, the former president and chief of the Briarcliff … to embezzlement of more than $120,000 from the BMFD. GARCIA pled guilty in White Plains federal court before U.S. District Judge Cathy Seibel. State Comptroller Thomas P. DiNapoli …
https://www.osc.ny.gov/press/releases/2018/07/former-president-briarcliff-manor-fire-department-pleads-guilty-embezzling-more-120000Opinion 2004-8
… Plan , 190 AD2d 330, 599 NYS2d 344; 1982 Opns St Comp No. 82-197, p 250; see also General Municipal Law … governing board of the cooperative health benefit plan is required to establish a reserve fund containing amounts … fund for self-funded health care benefits. Expenditures from the fund generally may be made for any loss, claim, …
https://www.osc.ny.gov/legal-opinions/opinion-2004-8Opinion 89-57
… may contract with the town in which the village is located for the town to repair and improve certain village streets. … town. Although there is no similar express authorization for a town to agree to improve village streets, we note that … pursuant to which one municipality performs functions for another). 1971 Opns St Comp No. 71-76, unreported, in …
https://www.osc.ny.gov/legal-opinions/opinion-89-57State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … government and school audits were issued. Hammondsport Central School District – Multiyear Planning (Steuben County) … the district earned $321,190 from its 37 interest bearing bank accounts and 27 certificates of deposit. Had officials …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 94-13
… -- Disability Benefits (procedure to terminate for engaging in prohibited employment) FIRE PROTECTION AND … PREVENTION -- Disability Benefits (procedure to terminate for engaging in prohibited employment) GENERAL MUNICIPAL LAW, … income tax returns. Termination of payments and benefits for engaging in prohibited employment requires an adversarial …
https://www.osc.ny.gov/legal-opinions/opinion-94-13Opinion 88-39
… county, or a village located within the town is entitled to receive distribution of cash bail forfeited in a town … order of the town justice when the defendant failed either to appear as directed to schedule a preliminary hearing or to advise that the …
https://www.osc.ny.gov/legal-opinions/opinion-88-39Opinion 2004-7
… of the enabling statute ( Castile Oil v City of New York , 89 NY2d 334, 653 NYS2d 86). Therefore, absent express State …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7Opinion 90-15
… be in lieu of all fees, charges or compensation for all services rendered to the town". Pursuant to Municipal Home …
https://www.osc.ny.gov/legal-opinions/opinion-90-15DiNapoli Announces $114 Million of G.O. Bonds Awarded
… the lowest true interest cost bid of 1.668079 percent in the competitive sale. The bonds are scheduled to be … the lowest true interest cost bid of 1668079 percent in the competitive sale …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-announces-114-million-go-bonds-awardedNorth Queensbury Volunteer Fire Company – Controls Over Financial Activities (2014M-167)
… services to the Town’s northern area and is governed by a seven member Board. During 2013, revenues totaled … The Board does not approve purchases less than $1,000 made by committees. Not all disbursements were supported by … Key Recommendations Approve all payments for purchases made by committees. Ensure that all disbursements are …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/05/north-queensbury-volunteer-fire-company-controls-overReal Property Tax Cap Information - Glossary
… See “Carryover”. Carryover - Amount by which the tax levy for the prior fiscal year was below the tax levy limit for that year, but not more than 1.5% of that limit. (Starts … year of limit.) Coming Fiscal Year (CFY) - The fiscal year for which a tax levy limit will be determined. Court Orders …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossaryJune 2002: GASB Statement 34
… Issued To: Chief Fiscal and Executive Officers For the past 15 years the Governmental Accounting Standards … Statements and Management’s Discussion and Analysis-for State and Local Governments. Major changes required by … of $100 million or greater (phase 1) will implement for fiscal years ending after June 15, 2002; those with …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34Opinion 88-34
… -- Towns (manner of adoption of regulations, orders and rules) -- Villages (manner of adoption of regulations, orders and rules) VEHICLE AND TRAFFIC LAW, §§1640, 1660, 1800; TOWN LAW, … LAW, §20-2002: Towns may enact traffic regulations, rules, and orders in the same manner as ordinances. Villages …
https://www.osc.ny.gov/legal-opinions/opinion-88-34