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Opinion 98-5
… or employee has an "interest" in any contract with his or her municipality if he or she receives a direct or indirect … recipient, but would be required to disclose his or her interest in the contract in accordance with section 803 … for the burial of a public assistance recipient, his or her interest in the contract would be prohibited unless one …
https://www.osc.ny.gov/legal-opinions/opinion-98-5Comptroller DiNapoli and A.G. Schneiderman Announce Charges Against New Jersey Woman in Alleged Theft of Over $162,000 in New York State Pension Benefits
… General Eric T. Schneiderman announced today the unsealing of a one count indictment charging Linda Miller, 57, a … benefits from the New York State and Local Employees Retirement System, payable to her deceased mother, Josephine … The investigation was conducted by the Comptroller's Division of Investigations, with assistance from Investigator …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-and-ag-schneiderman-announce-charges-against-new-jersey-woman-alleged-theft-overComptroller DiNapoli and A.G. Schneiderman Announce Arrest and Indictment of Defendant Accused of Theft of Over $50,000 in New York State Pension Benefits
… T. Schneiderman today announced the arrest and unsealing of a one-count indictment charging Graycelia Cizik, 64, a … benefits from the New York State and Local Employees Retirement System, payable to her deceased uncle, David Wynn. … Crimes Bureau is led by Bureau Chief Gary T. Fishman. The Division of Criminal Justice is led by Executive Deputy …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-and-indictment-defendant-accused-theft-overAbout Filing the Resolution – Reporting Elected and Appointed Officials
… at once or can it be saved? I have signed in to Retirement Online , and I do not have the ‘Submit Resolution for Official’ link on my Retirement Online Account Homepage. What do I do? What if I do not see … certify it all at once or can it be saved? In Retirement Online , you add information from the Resolution and certify …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-filing-resolutionOpinion 92-29
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … commissioner is entitled to pay increases equal to highest ranking subordinate police officer in a collective bargaining … is a member of a negotiating unit and who is the highest ranking subordinate to the head of the police department in …
https://www.osc.ny.gov/legal-opinions/opinion-92-29Village of Cohocton – Cash Receipts (2015M-63)
… through March 12, 2015. Background The Village of Cohocton is located in the Town of Cohocton, Steuben County and has a population of approximately 880. The Village is governed by an elected five-member Board of Trustees. The …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63Oswego City School District - Separation Payments (2021M-194)
… assistant with a credit of $18,087 to be used toward her future health insurance coverage and a $2,908 separation …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/oswego-city-school-district-separation-payments-2021m-194Town of Greene – Justice Court Operations (2021M-95)
… exceeded known liabilities by $5,869 as of September 30, 2021. Although the Board’s 2019 audit of the Court records …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95Town of Callicoon – Cash Receipts and Disbursements (2013M-16)
… through October 19, 2012. Background The Town of Callicoon is located in Sullivan County. The Town is governed by an elected five-member Town Board comprising …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-callicoon-cash-receipts-and-disbursements-2013m-16Amityville Union Free School District – Payroll (2016M-155)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls over payroll and … year totaled approximately $86.2 million. Key Findings Not all overtime was preapproved. Overtime payments included … work of a routine nature that, with proper scheduling, may have been avoidable. Although the payroll clerk performs …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/amityville-union-free-school-district-payroll-2016m-155Eastport-South Manor Central School District – Financial Software User Access (2014M-379)
… The Eastport-South Manor Central School District, located in the towns of Brookhaven, Riverhead and Southampton in Suffolk County, is governed by a seven-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/eastport-south-manor-central-school-district-financial-software-userOpinion 91-48
… of another client, the board member should disclose his or her attorney-client relationship and, depending on the nature … or employee has an interest in any contract with his or her municipality if he or she receives a direct or indirect … to have an interest in an applicant solely because his or her personal attorney represents the applicant. Thus, the …
https://www.osc.ny.gov/legal-opinions/opinion-91-48Travel/Conference Claim Requirements – Travel and Conference Expense Management
… employee has returned from his or her travel, an itemized claim or voucher 8 must be submitted for audit. The claim should be submitted in a timely manner and include sufficient information for the … generally should include: A copy of the approval form for travel or conference attendance (and if the traveler …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/travelconference-claim-requirementsOpinion 90-28
… This opinion represents the views of the Office of the State Comptroller at the time it was … against a planning board member performing uncompensated work in connection with a matter before the board, the board … his or her private capacity, in connection with any matter pending before his or her agency, regardless of whether the …
https://www.osc.ny.gov/legal-opinions/opinion-90-28Opinion 90-58
… or employee has an "interest" in any contract with his or her municipality if he or she receives a direct or indirect … which a municipal official may solicit business in his or her private capacity from municipal employees who are hired …
https://www.osc.ny.gov/legal-opinions/opinion-90-58Town of Attica – Town Clerk (2015M-210)
… properly accounted for all money received and disbursed in her official capacity for the period January 1, 2014 through … properly accounted for all money received and disbursed in her official capacity for the period January 1 …
https://www.osc.ny.gov/local-government/audits/town/2016/12/07/town-attica-town-clerk-2015m-210Village of Hamburg - Recreation Department Cash Receipts - Cash Shortage (2018M-104)
… were properly recorded, reconciled and remitted in a timely manner. Key Findings From August 1, 2011 through … public records from 2011 through 2017. She pleaded guilty to grand larceny, false filing and official misconduct in … and have initiated or indicated they planned to initiate corrective action. … Determine whether Recreation …
https://www.osc.ny.gov/local-government/audits/village/2019/05/10/village-hamburg-recreation-department-cash-receipts-cash-shortage-2018m-104Raquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… include these along with a copy of the bank statements in her monthly report to the Board. Ensure that the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379Village of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)
… manner. The former Clerk-Treasurer did not properly record her leave usage . She earned and used leave that she was not …
https://www.osc.ny.gov/local-government/audits/village/2023/06/16/village-odessa-clerk-treasurers-records-and-reports-2020m-11Town of Ephratah – Supervisor’s Records, Reports and Deposits (2016M-311)
… Ensure the bookkeeper dedicates sufficient time to perform her duties and require the bookkeeper to maintain accurate, …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ephratah-supervisors-records-reports-and-deposits-2016m-311