Search
Conflicts of Interest of Municipal Officers and Employees
… you in a position of public trust. You are responsible for ensuring that public resources are used in the best … from having interests in contracts with the municipality for which they serve, but only under certain circumstances. In order for a municipal officer or employee to have a prohibited …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employeesBovina Fire District – Fund Balance (2015M-138)
… The Bovina Fire District is a district corporation of the State, distinct and separate from the Town of Bovina, and is …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138Lyndon Fire District – Disbursements (2022M-132)
… controls. Become familiar with the resources listed in Appendix C of this report for training opportunities. …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/lyndon-fire-district-disbursements-2022m-132Opinion 88-54
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-88-54Opinion 96-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Beach Erosion Control Districts (increase or improvement of facilities) -- Increase or Improvement of Facilities …
https://www.osc.ny.gov/legal-opinions/opinion-96-21Middletown No. 1 Fire District – Annual Financial Reports (2020M-160)
… agreed with our recommendation and indicated they plan to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/middletown-no-1-fire-district-annual-financial-reports-2020m-160DiNapoli and Scarpino Announce Guilty Plea & Sentencing in Theft of $60K in Pension Payments
… New York State Comptroller Thomas P. DiNapoli and Westchester … Attorney Anthony A. Scarpino, Jr. announced the sentencing of Rochelle Rose to five years’ probation after her guilty … prosecute them to the fullest to get justice for all New Yorkers.” About the Office of the State Comptroller’s Public …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-and-scarpino-announce-guilty-plea-sentencing-theft-60k-pension-paymentsDiNapoli: Former Wallkill Fire District Chair Sentence in $240,000 Theft
… District board chair Michael Denardo was sentenced today in Ulster County Court for stealing nearly $240,000 from the … 39, of Wallkill, was sentenced to 2 1/3 to 7 years in prison and pay $239,622 restitution. His three-year scam was initially revealed in an audit and investigation by DiNapoli’s office, which …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-former-wallkill-fire-district-chair-sentence-240000-theftComptroller DiNapoli Releases Municipal Audits
… and the Town of Westport . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … its unassigned fund balance from a deficit of $206,815 at the end of 2011 to $64,138 at the end of 2014 and has …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of Bayport Fire District , Town of Cameron , Town of Enfield , Richland Fire District and the Summitville Fire District . “In today’s …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits-1Roosevelt Fire District – Financial Operations and Information Technology (2013M-112)
… of Audit The purpose of our audit was to determine whether District officials used public resources economically and appropriately for the period January 1, 2011, to October 31, 2012. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/roosevelt-fire-district-financial-operations-and-information-technologyCourt Facilities Aid and Assistance Program
… and purchased items that could not be located at court facilities during site visits. Key Recommendations …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/court-facilities-aid-and-assistance-programWestchester County Sisters Charged With Hiding Their Mother's Death to Steal From Retirement System
… the arrests of Annette Bigelow, 59, and Mary Nash, 58, for allegedly concealing their mother’s death to collect … with Grand Larceny in the Third Degree, a class D felony. "For two years after their mother's death, Annette Bigelow and … County District Attorney Scarpino to hold them accountable for their actions leading to their arrests.” “Defrauding the …
https://www.osc.ny.gov/press/releases/2019/11/westchester-county-sisters-charged-hiding-their-mothers-death-steal-retirement-systemOpinion 88-73
… Capital Reserve Fund (creation of by town for improvement district) GENERAL MUNICIPAL LAW, §6-c(3)(a); TOWN LAW, §55-a: … may not establish a capital reserve fund for improvement district purposes. This is in reply to your letter asking … class may establish a capital reserve fund for improvement district purposes. You note that suburban towns are …
https://www.osc.ny.gov/legal-opinions/opinion-88-73Genesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)
… reserve fund policy. Adopting a reserve policy provides transparency and defines the purpose for each reserve, …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39IV.4.E Grants and Public Assistance – IV. Accounting Codes - Uses and Descriptions
… Interest – Grants to Others Interest on late payments for unjustified delays in paying vendors, and providers of … to ensure contract performance. This account code is used for both the withholding and release of monies to the payee. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4e-grants-and-public-assistanceOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)
… was to assess BOCES’ multiyear planning, including reserve funds, and software management for the period July 1, 2014 … intentions for accumulating, maintaining and using reserve funds. BOCES officials established the retiree health … BOCES officials did not take corrective action to return funds to the component and participating districts. Key …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesStanley Fire District – Internal Controls Over Financial Operations (2013M-259)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and reported and that District moneys … include budget-to-actual comparisons, to the Board so it can better monitor District finances. Assess the need for …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/stanley-fire-district-internal-controls-over-financial-operations-2013m-259Jericho Fire District – Professional Services (2012M-236)
… of Audit The purpose of our audit was to examine the District’s internal controls over the procurement of … 1, 2011 to July 31, 2012. Background The Jericho Fire District is a district corporation of the State, distinct and separate from …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/02/01/jericho-fire-district-professional-services-2012m-236DiNapoli: Former West Hurley Fire District Chief and Chairman Plead Guilty in Corruption Probe
… Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-former-west-hurley-fire-district-chief-and-chairman-plead-guilty-corruption-probe