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Opinion 2000-1
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … the opinion. CLAIMS -- Payment (of police officers' legal fees as moral obligation) LOCAL LAWS -- Compensation … in part as "any proceeding which occurs in a criminal court and involves a criminal investigation"). Similarly, a …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1NY State Common Retirement Fund Selects New Deputy Chief Investment Officer
… New York State Comptroller Thomas P. DiNapoli today announced the … of assets classes is invaluable as we continue to build on the gains we have made in recent years and look for … State Common Retirement Fund is the third largest public pension fund in the United States. The Fund holds and invests …
https://www.osc.ny.gov/press/releases/2015/02/ny-state-common-retirement-fund-selects-new-deputy-chief-investment-officerColdspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… whether any differences existed between bank records and her checking and savings account registers. The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mVirgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… Purpose of Audit The purpose of our audit was to determine whether … and reported and that District moneys are safeguarded for the period January 1, 2012 through September 23, 2013. … future AUDs in a timely manner. … Virgil Fire District Internal Controls Over Financial Operations 2012M329 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Town of Shandaken – Payroll (2013M-201)
… of Audit The purpose of our audit was to assess the Town’s payroll process for the period January 1, 2012, to January … year totaled $3,035,009, of which $1,574,274 were for payroll-related expenditures. Key Findings The Secretary paid …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201Review of Travel Card Expenses
… of our examination was to determine whether all the travel expenses incurred by the Office of Mental Health’s … we reviewed all the Director’s travel incurred during the period May 1, 2010 through November 30, 2013. Key … These actions include falsifying travel times to obtain meal reimbursements to which she was not entitled, falsifying …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/review-travel-card-expensesVillage of Liberty – Financial Condition (2013M-109)
… and capital assets. Key Recommendations Ensure that her records are accurate for the Board to use as a sound …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… review the Village’s internal controls over cash receipts for the period June 1, 2011, to August 31, 2012. Background … a Mayor and four Trustees, all of whom are elected for four-year terms. The Village’s general, water, and sewer funds’ total budgeted appropriations for the 2012-13 fiscal year were approximately $1.74 million. …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7Chautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… $4,100 in County funds from 2012 to 2017 and resigned from her position. The Board does not review all individual …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-andTown of Ellery – Justice Court (2014M-269)
… August 6, 2014. Background The Town of Ellery is located in Chautauqua County and has a population of approximately 4,400. The Town is governed by an elected five-member Town Board and maintains a Justice … and other moneys received. Perform, or hire an independent public accountant to perform, a thorough audit of the Court’s …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/06/town-ellery-justice-court-2014m-269Town of West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)
… of receipt was available or record daily cash receipts in her check register. Key Recommendations Adopt budgets based …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-west-union-board-oversight-and-cash-receipts-and-disbursements-2014m-307Town of Lincoln - Town Clerk (2023M-31)
… as required. In July 2023, the former Clerk was arrested on charges of petit larceny for stealing nearly $4,000 from …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31Property Tax Credits
… a homeowner from receiving the credit when his or her income exceeds a maximum threshold amount. The Department …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/property-tax-creditsComptroller DiNapoli Releases School District Audits
… supporting documentation for collections, including 23 of 48 deposits totaling $45,518. REACH Academy Charter School …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-audits-0Town of Altona – Apparent Misappropriations of Cash Receipts and Supervisor’s Records and Reports (2013M-282)
… The 2013 Town budget totaled $1.15 million for all funds, including special districts. Key Findings The Board … oversight facilitated the apparent misappropriation of funds. The Town does not have complete, accurate and … and may have identified her apparent misappropriation of funds. Key Recommendations Adopt written policies and …
https://www.osc.ny.gov/local-government/audits/town/2014/05/15/town-altona-apparent-misappropriations-cash-receipts-and-supervisors-records-andComptroller DiNapoli Releases Municipal Audits
… today announced the following local government audits have been issued. Village of Cobleskill – Misappropriated … Auditors did not find any significant errors in how cash receipts and disbursements were recorded and … and processing fees. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-auditsBaldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)
… review internal controls over the Library’s private funds and employee leave accruals for the period of July 1, 2012 … adequate internal controls over the reporting, receipt and disbursement of private funds. Errors occurred in the receipt and disbursement of funds due to the lack of established …
https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256Opinion 2001-14
… to matters relating to his or her village employment. You ask whether a member of a town board who also serves as …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14Opinion 98-3
… involved, neither individual shares in the other's pay. Article 18 of the General Municipal Law (§800 et seq …
https://www.osc.ny.gov/legal-opinions/opinion-98-3Comptroller Dinapoli and A.G. Schneiderman Announce Arrests in Public Corruption Case Involving Developer Who Allegedly Laundered Campaign Contributions to Former Halfmoon Supervisor
… equally, no matter how rich or how powerful, and that is why my office has aggressively prosecuted over 50 individuals … corruption undermines faith in government, and that is why I have made cracking down on public corruption a top … should be able to put its trust into government, and I’ll do my part to find those who violate that trust.” …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-and-ag-schneiderman-announce-arrests-public-corruption-case-involving-developer