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XI-A.1.A Separation of Duties – XI-A. Purchasing
… the number in the agency’s financial management system. A third employee would receive the vendor invoice for the paper … receiving information. If all the information agrees, the third employee would approve the invoice for payment. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1a-separation-dutiesState Comptroller DiNapoli Releases School District Audits
… Auditors determined, district officials did not fix leaks in the heating, cooling and ventilation system requiring buckets in the halls to collect leaked water. In addition, district officials did not create a corrective …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-auditsTown of Black Brook – Financial Condition of Sewer and Water Districts (2012M-216)
… January 1, 2009, to May 31, 2012. Background The Town of Black Brook is located in Clinton County and has … accurate and up-to-date financial information. … Town of Black Brook Financial Condition of Sewer and Water Districts …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-black-brook-financial-condition-sewer-and-water-districts-2012m-216State Comptroller DiNapoli Releases School District Audits
… unneeded network user accounts that had not been used in at least six months. In addition, sensitive information … to officials. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-1DiNapoli: Tax Revenues Through December Were $2.5 Billion Lower Than Last Year
… according to the monthly State Cash Report released by New York State Comptroller Thomas P. DiNapoli. Tax receipts in … million above last year, and $1.4 billion above DOB’s latest projections. “December’s tax receipts were better than … out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-tax-revenues-through-december-were-25-billion-lower-last-yearDiNapoli: State Tax Revenues $2 Billion Lower Than Last Fiscal Year
… State tax receipts cumulatively through January of State Fiscal Year 2020-21 are nearly $2 billion lower than … latest projections. “State tax receipts continue to come in stronger than expected, but year-to-date collections are … relief package is passed to prevent cuts to vital services in New York.” Other findings in DiNapoli’s cash report: …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-state-tax-revenues-2-billion-lower-last-fiscal-yearCity of Newburgh – Budget Review (B6-13-21)
… specifically the largest property which is listed for sale at $1 million. If these properties are not sold within the … one-shot funding source, the City will face a shortfall of at least this amount when it prepares its 2015 budget. The …
https://www.osc.ny.gov/local-government/audits/city/2013/11/20/city-newburgh-budget-review-b6-13-21DiNapoli: Former Potter Town Clerk Arrested for Theft of Nearly $24,000
… corrupting the government in the second degree (class C felony); grand larceny in the third degree/public servant (class C Felony); two counts of tampering with public records in the first degree (class D felony); scheme to defraud in the first degree (class E …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-former-potter-town-clerk-arrested-theft-nearly-24000Oracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… 22, 2013. Background The Oracle Charter School is located in the City of Buffalo. The School is governed by an …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualOpinion 88-73
… reserve fund for improvement district purposes. This is in reply to your letter asking whether a town of the … by Town Law, §55-a to establish such a fund. There is no general authorization for towns other than suburban … located within such municipality. . ." Accordingly, it is our opinion that, absent special legislation (see, e.g., L …
https://www.osc.ny.gov/legal-opinions/opinion-88-73Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied … the official station of the selected employee was in the best interest of the State. The Department may also have … tax home is properly determined in compliance with law and regulation. Where appropriate, adjust withholdings …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expensesTown of LaGrange – Selected Financial Activities (2013M-107)
… We found inappropriate use of the Town’s computers at the highway department. Town officials did not ensure that … the Justice Court Fund. Ensure that back-up data is kept at an offsite location. Use web filters to limit internet …
https://www.osc.ny.gov/local-government/audits/town/2013/07/12/town-lagrange-selected-financial-activities-2013m-107NY State Comptroller DiNapoli Statement on Pension Fund's Ranking as Top U.S. Investor Battling Climate Risk
… New York State Comptroller Thomas P. DiNapoli released the following … Owners Disclosure Project named the New York State Common Retirement Fund as the number one U.S. pension fund, and the third …
https://www.osc.ny.gov/press/releases/2018/09/ny-state-comptroller-dinapoli-statement-pension-funds-ranking-top-us-investor-battling-climate-riskDiNapoli: State Tax Collections Outperform Projections for State Fiscal Year 2024-25
… the fiscal year. “With the steady pace of economic growth and strong financial markets in 2024, the state’s tax … policy decisions at the federal level, such as tariffs and federal aid cuts, are currently causing economic … was primarily attributable to stronger withholding and quarterly estimated tax payments associated with the 2024 …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-state-tax-collections-outperform-projections-state-fiscal-year-2024-25DiNapoli: Former Vernon Center Fire Department Treasurer Arrested for Stealing Over $300,000
… A former Treasurer of the Vernon Center Fire Department was … District Attorney Todd Carville, and the New York State Police announced today. The defendant, Jonnell Rose, was … the Vernon Center Fire Department members and the public when he used his position to steal funds that were meant to …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-former-vernon-center-fire-department-treasurer-arrested-stealing-over-300000Local Governments Should Improve Accessibility for New Yorkers
… (Oneida County) Town of Babylon (Suffolk County) Town of Big Flats (Chemung County) Town of Brookhaven (Suffolk …
https://www.osc.ny.gov/press/releases/2025/05/local-governments-should-improve-accessibility-new-yorkersDiNapoli: Syracuse Man Pleads Guilty to Stealing Nearly $22,000 in Pension Checks Sent to His Deceased Mother
… man pleaded guilty yesterday to stealing nearly $22,000 in pension payments sent to his deceased mother, State Comptroller Thomas P. DiNapoli, Onondaga County District Attorney William J. Fitzpatrick and New York … Onondaga County Court before Judge Mary Anne Doherty. He is due back in court on June 23. Since taking office in 2007, …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-syracuse-man-pleads-guilty-stealing-nearly-22000-pension-checks-sent-his-deceased-motherFormer West Carthage Treasurer Charged With Stealing Thousands of Dollars From the Village
… The former Deputy Clerk-Treasurer of the Village of West … Jefferson County District Attorney Kristyna Mills and New York State Police Superintendent Steven G. James announced. …
https://www.osc.ny.gov/press/releases/2025/02/former-west-carthage-treasurer-charged-stealing-thousands-dollars-villageFormer Captain of Town of Moriah Ambulance Squad Arrested for Allegedly Stealing Over $14k
… Thomas P. DiNapoli, Acting Essex County District Attorney Michael P. Langey, and New York State Police Superintendent Steven G. James announced …
https://www.osc.ny.gov/press/releases/2025/09/former-captain-town-moriah-ambulance-squad-arrested-allegedly-stealing-over-14kOut-of-Service Death Benefit – Article 14 Benefits
… forms to your beneficiary. … Article 14 information for PFRS Tier 3 members Covers pension disability and death …
https://www.osc.ny.gov/retirement/publications/1644/out-service-death-benefit