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Opinion 88-76
… (of private moneys) -- Private Moneys (accounting for); (investment of) -- Taxes (applying private source … the library trustees in investments which they deem to be for the best interests of the library, and need not be … on the investment of moneys appropriated by the village for library purposes is credited to the library fund. You …
https://www.osc.ny.gov/legal-opinions/opinion-88-76McLean Fire Department - Financial Operations (2018M-40)
… as required by the bylaws. Periodically review bank statements, canceled check images and bank reconciliations. Department officials disagreed with … comment on an issue raised in the Department’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/25/mclean-fire-department-financial-operations-2018m-40Town of Keene – Records and Reports (2024M-27)
… of Keene (Town) Supervisor maintained complete, accurate and timely accounting records and reports to allow the Town Board (Board) to effectively … The Supervisor did not maintain complete, accurate and timely accounting records. As a result, the Board lacked …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-keene-records-and-reports-2024m-27Orleans County – Court and Trust Funds (2024-C&T-6)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether County officials have … are entrusted to the Treasurer for safekeeping by order of the Surrogate’s Court. Together, the Treasurer, County … The purpose of our review was to determine whether County officials have …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6XII.8.B Matching – XII. Expenditures
… inspection information is optional on all purchase order lines for commodities. Vouchers that reference purchase order lines for commodities will be matched against the purchase order lines, associated receipts and, where applicable, inspection …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8b-matchingOpinion 88-7
… superseded. You ask whether 4 Opns St Comp, 1948, p 315 (File No. 3046) reflects the current position of this Office. … raised therefor and not from the surplus bond proceeds. File No. 3046 relied in part on section 165.00 of the Local … during the current year. Based upon these provisions, File No. 3046 concluded that: ". . . there is grave doubt …
https://www.osc.ny.gov/legal-opinions/opinion-88-7DiNapoli Releases May State Cash Report
… of $7.8 billion, which was $290.5 million higher than the latest projection and $1.8 billion lower than last May 31. To …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-releases-may-state-cash-reportCitywide Payment Services and Standards – Controls Over Payments
… difference to DOF’s attention, DOF was not aware of it and then could not provide documentation to explain this … they were logged into an informal tracking sheet and then held for up to 19 days before they were recorded in DOF …
https://www.osc.ny.gov/state-agencies/audits/2024/08/01/citywide-payment-services-and-standards-controls-over-paymentsDisability Retirement – Divorce and Your Benefits
… Instead, the pension is a fixed percentage of the member’s final average earnings. This means there is no “service” … accrued to the date of the disability award (without reductions for early retirement). This calculation would …
https://www.osc.ny.gov/retirement/members/divorce/disability-retirementMatter of Merton Simpson v. Department of Civil Service
… who are African-American or Hispanic may be entitled to part of settlement proceeds from the Matter of Merton Simpson … who are AfricanAmerican or Hispanic may be entitled to part of settlement proceeds from the Matter of Merton Simpson …
https://www.osc.ny.gov/unclaimed-funds/claimants/matter-merton-simpson-v-department-civil-serviceFranklin County – Internal Controls Over the Timekeeping System (2014M-276)
… system for the period January 1, 2013 through May 31, 2014. Background Franklin County is located in northeastern …
https://www.osc.ny.gov/local-government/audits/county/2015/01/30/franklin-county-internal-controls-over-timekeeping-system-2014m-276State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … to protect taxpayer dollars from waste, fraud and abuse. New York’s school districts annually spend approximately $60 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-auditsBooks and Rattles, Inc. – Compliance With the Reimbursable Cost Manual
… sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual (Manual). The … authorized by SED to provide full-day Special Class (SC) and full-day Special Class in an Integrated Setting … to children with disabilities who are between the ages of three and five years. For purposes of this report, these …
https://www.osc.ny.gov/state-agencies/audits/2017/01/03/books-and-rattles-inc-compliance-reimbursable-cost-manualApproved State Contracts and Payments
… clinical services, including $816,000 with Fastaff LLC, $809,000 with Worldwide Travel Staffing Limited and … for 20,000 corporate and other refunds. $31.8 million for 26,000 property tax freeze credits. Department of Agriculture … Court System $16 million to The Legal Aid Society for Law Guardian Attorney for the Child program, Legal Services …
https://www.osc.ny.gov/press/releases/2017/12/approved-state-contracts-and-paymentsControls Over Tablet and Kiosk Usage by Incarcerated Individuals
… and rehabilitation of approximately 31,000 individuals in its custody at 44 facilities throughout the State. The … an account created on the Provider’s website. Individuals in specialty populations are allowed limited access to two … Services to submit the required exception request form. Implement the remaining technical recommendations …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/controls-over-tablet-and-kiosk-usage-incarcerated-individualsBrooklyn Man Pleads Guilty in Check Theft Scheme
… announced that Gennady Galker pleaded guilty to one count of Grand Larceny in the Third Degree following an indictment that accused him of stealing checks totaling $31,149 from mailboxes in … Fund for local charities and from DiNapoli’s Office of Unclaimed Funds. “Mr. Galker stole from Brooklynites in …
https://www.osc.ny.gov/press/releases/2023/08/brooklyn-man-pleads-guilty-check-theft-schemeDiNapoli: With 2 Million People Fishing and Hunting in the State, New York Ranks Third Nationwide
… more than $24 million a year for New York since 2011. The full report “Fishing, Hunting and Trapping in New York State” …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-2-million-people-fishing-and-hunting-state-new-york-ranks-third-nationwideDiNapoli: Former Potter Town Clerk Sentenced to Jail Time and Full Restitution of Nearly $27,000
… of Potter Clerk Julie Brown was sentenced to six months in Yates County jail today for stealing nearly $27,000 in public funds for her personal use. Her thefts were … 21, 2019, when Brown resigned. She agreed to pay $26,729 in restitution as part of her plea agreement in March, of …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-former-potter-town-clerk-sentenced-jail-time-and-full-restitution-nearly-27000Opinion 2008-4
… as other town charges ( i.e . on an ad valorem basis) (11 Ops St Comp No. 7841, at 744). 2 Further, Town Law § 202-b … expense payable out of the general fund ( see e.g . 1995 Ops St Comp No. 95-17, at 36; 1988 Ops St Comp No. 88-33, at 61; 1979 Ops St Comp No. 79-748, at …
https://www.osc.ny.gov/legal-opinions/opinion-2008-4Opinion 97-16
… computer-based research undertaken in connection with the case. Section 722 of the County Law requires the governing … or compensation applied for or received in the same case from any other source. No counsel assigned hereunder … computerbased research undertaken in connection with the case …
https://www.osc.ny.gov/legal-opinions/opinion-97-16