Search
Opinion 97-25
… This opinion represents the views of the Office of the State Comptroller at the time it was … in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics (requirement that architectural review board members … board) GENERAL MUNICIPAL LAW, §§805-a(1)(c), 806(1)(a): A code of ethics may require a member of a municipal agency to …
https://www.osc.ny.gov/legal-opinions/opinion-97-25Opinion 95-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of the county and the cities with the approval of the State Comptroller. Section 1262(c) also provides that, in the …
https://www.osc.ny.gov/legal-opinions/opinion-95-3Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … district officials paid more than $11,000 in federal, state and local taxes on fuel purchases because they did not …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-school-auditsDayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… majority of payments made by the Treasurer were paid with cash from the petty cash fund, leaving no audit trail. Due to these deficiencies, … from January 1, 2012 through October 8, 2013. Although we found that disbursements generally had receipts, recorded …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialCrystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)
Crystal Beach Volunteer Fire Department Misappropriation of Funds 2014M243
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/crystal-beach-volunteer-fire-department-misappropriation-fundsWayne County – Financial Management (2012M-249)
… which is comprised of 15 members, the Supervisors from each Town within the County. The County’s general fund … revenue estimates for the general fund budget. Develop a plan to effectively use and reduce the unexpended surplus …
https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249DiNapoli: Bombay Clerk Charged in Theft of Justice Court Fees
… Court while the other court clerk was absent, according to State Comptroller Thomas P. DiNapoli. Eric Fleury, 43, of … continue to root out corruption at all levels. I thank the State Police for their work on this case.” Fleury was in …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-bombay-clerk-charged-theft-justice-court-feesDivision of Housing and Community Renewal Bulletin No. DH-22
… Questions regarding this bulletin may be directed to the Payroll Audit mailbox. … To provide information regarding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-22-change-longevity-payment-eligibility-employeesService Retirement Benefit – State Police Plan
… age after completing 20 full years of creditable service. State Police officers must retire by the last day of the year … plus 1.66 percent of your FAE for each year of non-State Police service. Your total benefit may not exceed 50 …
https://www.osc.ny.gov/retirement/publications/1518/service-retirement-benefitDiNapoli: Tax Collector Pleads Guilty After Faking Her Own Tax Payments
… Lawrence County Court, after an audit and investigation by State Comptroller Thomas P. DiNapoli with St. Lawrence County … by filing a complaint online at investigations@osc.state.ny.us , or by mailing a complaint to: Office of the State Comptroller, Division of Investigations, 14th Floor, …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-tax-collector-pleads-guilty-after-faking-her-own-tax-paymentsRockland Board of Cooperative Educational Services – Administrator Compensation, Financial Management and Purchasing (2017M-60)
… Purpose of Audit The purpose of our audit was to review administrative compensation, purchasing and … million in restricted funds that should have been returned to component districts. The Board has not adopted a written … fiscal years 2013-14 and 2014-15 which are questionable as to whether they were for legitimate and necessary purposes. …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/15/rockland-board-cooperative-educational-services-administrator-compensationState Agencies Bulletin No. 953
… Purpose To inform agencies of changes to the General Comments page. Background The … users to store or communicate supporting information on an employee’s record. Agencies must use the General … one General Comments page for each employee regardless of how many records the employee has. Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/953-changes-general-comments-page-payservTown of Shandaken – Payroll (2013M-201)
… so that they could take appropriate action. Employee healthcare contribution rates were miscalculated, resulting in employees paying incorrect amounts for their healthcare benefits. We found errors in general fund employee …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201DiNapoli: Bombay Clerk Sentenced for Pocketing Justice Court Fees
… Court while the other court clerk – his mother – was on sick leave, according to State Comptroller Thomas P. … were uncovered by DiNapoli’s audit and investigation of the court’s financial operations. "Mr. Fleury took advantage of another clerk’s absence to steal from the public," …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-bombay-clerk-sentenced-pocketing-justice-court-feesTown of New Baltimore – Procurement Practices (2013M-203)
… our audit was to evaluate the Town’s procurement practices for the period January 1, 2012, to March 1, 2013. Background The Town of New Baltimore is located in Greene County and has a population of approximately 3,370. … comprised of a Town Supervisor and four Board members. For the 2013 fiscal year, the Town’s budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203Skaneateles Central School District – Records and Reports (2015M-154)
… to examine the District’s financial records and reports for the period July 1, 2013 through December 31, 2014. … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $30 million. … and did not reconcile the records to the bank statements for the first 5 months of the 2014-15 fiscal year. The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154Town of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
… concession stand disbursements for recreation department supplies are audited and approved by the Board prior to …
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013mTravel Advisory No. 11
… Reimbursements (Effective July 29, 2019) Guidance : The Office of the State Comptroller updated the following sections in …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/11-gfo-updates-employee-expense-reimbursementsAudit Committee Charter Guidance and Template
… complete brochure [pdf- 2006] Provisions of Education Law require the trustees or board of education (board) of … independent audit of the district’s records. Education Law also requires most school districts to establish an … Except for those requirements mandated by Education Law §§2116-b and 2116-c, this sample charter should be …
https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-templateOpinion 2004-2
… This opinion represents the views of the Office of the State Comptroller at the time it was … LAW §800(3): If real property owned by a town board member's spouse is leased to a vendor which supplies gravel from the … authorize or approve the contract or authorize or approve payments thereunder; (b) audit bills or claims under the …
https://www.osc.ny.gov/legal-opinions/opinion-2004-2