Search
Opinion 92-29
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (applicability of General Municipal Law, §207-m to salary of deputy police commissioner); (salary of individual … section 207m a deputy commissioner who upon the death of the commissioner is appointed to fill the vacancy in the …
https://www.osc.ny.gov/legal-opinions/opinion-92-29Comptroller DiNapoli and A.G. Schneiderman Announce Arrest and Indictment of Defendant Accused of Theft of Over $50,000 in New York State Pension Benefits
… New York State Comptroller Thomas P. DiNapoli and Attorney … of Polk County, Florida, with the crime of Grand Larceny in the Second Degree, a class C felony, in Albany County … to have stolen over $50,000 in pension benefits from the New York State and Local Employees Retirement System, payable …
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
… my data entry after I’ve certified it? Do I have to enter the information from the Standard Work Day and Reporting Resolution (Resolution) … I have signed in to Retirement Online , and I do not have the ‘Submit Resolution for Official’ link on my Retirement … Elected and Appointed Officials Get answers about Regulation 3154 from the New York Codes …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-filing-resolutionComptroller DiNapoli and A.G. Schneiderman Announce Charges Against New Jersey Woman in Alleged Theft of Over $162,000 in New York State Pension Benefits
… charging Linda Miller 57 a resident of Englewood NJ with grand larceny in the second degree a class C felony …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-and-ag-schneiderman-announce-charges-against-new-jersey-woman-alleged-theft-overCarle Place Union Free School District – Payroll (2016M-69)
… Background The Carle Place Union Free School District is located in the Town of North Hempstead, Nassau County. The … check her own work, the review process should involve someone independently reviewing payroll prior to processing. … of the work performed by the payroll clerk or having someone independent of the payroll process compare payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/carle-place-union-free-school-district-payroll-2016m-69Bradford Central School District – Claims Auditor (2022M-157)
… not ensure claims had adequate supporting documentation for her review prior to approval. We reviewed 74 claims … totaling $2.96 million did not contain documentation for the claims auditor to perform a proper audit. The claims … BOCES), inappropriately audited and approved 25 claims for the GST BOCES service charges totaling approximately $2.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/bradford-central-school-district-claims-auditor-2022m-157Rye City School District – Payroll and Leave Accruals (2016M-169)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of the District’s payroll payments and to determine if the District properly accounted for leave … ensured the employees had enough accruals prior to approving leave requests. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/rye-city-school-district-payroll-and-leave-accruals-2016m-169Village of Sandy Creek – Cash Receipts and Disbursements (2017M-36)
… Village is governed by an elected Board of Trustees and a Mayor. Budgeted appropriations for 2017 totaled $561,329. Key …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-sandy-creek-cash-receipts-and-disbursements-2017m-36Village of Andover – Water and Electric Cash Receipts (2019M-152)
… corrective action. Appendix B includes our comment on an issue raised in the Village’s response. …
https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-andover-water-and-electric-cash-receipts-2019m-152Village of Scotia - Parking Tickets and Justice Court Operations (2019M-44)
Determine whether Village officials properly account for and enforce the collection of issued parking tickets
https://www.osc.ny.gov/local-government/audits/justice-court/2019/06/07/village-scotia-parking-tickets-and-justice-court-operations-2019m-44Town of Caton – Supervisor’s Records and Reports (2014M-359)
… was to determine if the Supervisor properly accounted for and reported the Town’s financial transactions for the period … Background The Town of Caton is located in Steuben County and has a population of approximately 2,200. The Town is … Key Findings The Town does not have complete, accurate and up-to-date accounting records because the Supervisor did …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-caton-supervisors-records-and-reports-2014m-359Town of Andes - Conflict of Interest and Cash Receipts and Disbursements (2019M-194)
… are familiar with and follow the requirements of New York State General Municipal Law Article 18 as they relate to …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-andes-conflict-interest-and-cash-receipts-and-disbursements-2019m-194Village of Cobleskill - Misappropriated Funds and Board Oversight (2018M-47)
… report - pdf] Audit Objective Determine whether the Board provided sufficient oversight of the former Clerk-Treasurer. Key Findings The Board failed to implement proper internal controls and the … of some of these deficiencies, but did not inform the Board. Key Recommendations Seek reimbursement from the former …
https://www.osc.ny.gov/local-government/audits/village/2020/01/03/village-cobleskill-misappropriated-funds-and-board-oversight-2018m-47Mount Morris Central School District – Claims Auditor (2022M-131)
… report – pdf] Audit Objective Determine whether the Mount Morris Central School District (District) claims auditor … Determine whether the Mount Morris Central School District District claims auditor …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/mount-morris-central-school-district-claims-auditor-2022m-131Orange County – Court and Trust Funds (2017M-225)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2014 through January 1, 2017. … The County Clerk and Surrogate’s Court are responsible for maintaining up-to-date and complete records for court and … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2014 …
https://www.osc.ny.gov/local-government/audits/county/2017/12/01/orange-county-court-and-trust-funds-2017m-225Pulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)
… Pulteney Fire District No. 2, located in Steuben County, is a district corporation of the State, distinct and separate from the Town of Pulteney. The District, which is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308Opinion 90-28
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Engineering Services … to receive compensation for engineering services performed in connection with any matter before the planning board. … a planning board member performing uncompensated work in connection with a matter before the board, the board …
https://www.osc.ny.gov/legal-opinions/opinion-90-2814th Annual Emerging Manager & MWBE Conference
… for attendees to connect with New York State Common Retirement Fund (Fund) investment staff and partners. In a new virtual environment, this year’s … retirees and beneficiaries of the New York State & Local Retirement System. At the conference, attendees learned …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/14-annual-conferenceOpinion 90-58
… selling to village employees) GENERAL MUNICIPAL LAW, §§800(2), 806: The sale of an individual insurance policy by a … these policies. General Municipal Law, Article 18 (§800 et seq .) governs conflicts of interest of municipal … officers and employees (see General Municipal Law, §800[4], [5]). Pursuant to General Municipal Law, §800(3), a …
https://www.osc.ny.gov/legal-opinions/opinion-90-58Eastport-South Manor Central School District – Financial Software User Access (2014M-379)
… audit was to evaluate the District’s controls over user access to the financial software for the period July 1, 2013 … did not have any written procedures outlining how user access rights should be established or modified. District … financial recordkeeping functions, giving her unrestricted access to all functions within the financial software …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/eastport-south-manor-central-school-district-financial-software-user