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Rabbi Who Pleaded Guilty to Stealing $5 Million of Funds Intended for Special Needs Students Sentenced to Up to Three Years in Prison
… that Rabbi Samuel Hiller, the former assistant director of Island Child Development Center, once one of the City's largest providers of special education services to preschoolers with disabilities, has been sentenced to up to three years in prison for stealing $5 million in City and State funding between …
https://www.osc.ny.gov/press/releases/2017/10/rabbi-who-pleaded-guilty-stealing-5-million-funds-intended-special-needs-students-sentenced-threeOpinion 99-7
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (in general) -- Recipients … (when fire district treasurer is proper recipient) INSURANCE LAW, §§9104, 9105: Assuming there is no special act … treasurer would be the proper recipient of foreign fire insurance tax moneys if the fire district fire department has …
https://www.osc.ny.gov/legal-opinions/opinion-99-7Unified Court System Bulletin No. UCS-362
The purpose of this bulletin is to notify agencies of an automatic dues increase for employees represented by the Ninth Judicial District Court Employees Association in Bargaining Unit G9
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-362-ninth-judicial-district-court-employees-association-duesSchroon Lake Fire District – Cash Disbursements (2017M-9)
… a district corporation of the State, distinct and separate from the Town of Schroon, in Essex County. The District is …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/07/schroon-lake-fire-district-cash-disbursements-2017m-9Three Town Fire District - Board Oversight of Financial Activities (2018M-106)
… insurance premiums totaling $43,334 that included coverage for property and equipment not owned by the District. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/09/07/three-town-fire-district-board-oversight-financial-activities-2018m-106Lake View Fire District – Internal Controls Over Financial Activity (2014M-342)
… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls … The Lake View Fire District is a district corporation of the State, distinct and separate from the Town of Hamburg, …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/lake-view-fire-district-internal-controls-over-financial-activity-2014m-342Nesconset Fire District – Length of Service Awards Program (2014M-317)
… employees properly earned length of service award program (LOSAP) credit for the period January 1, 2013 through July 31, … employees serving as volunteer firefighters from earning LOSAP points for responding to calls during their regularly …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/nesconset-fire-district-length-service-awards-program-2014m-317Middletown-Hardenburgh Fire District – Cash Receipts and Disbursements (2014M-141)
… a district corporation of the State, distinct and separate from the Town of Hardenburgh in Delaware County and the Town …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/01/middletown-hardenburgh-fire-district-cash-receipts-and-disbursements-2014mState Comptroller DiNapoli Releases Audits
… The Port Authority follows an Administrative Instruction (AI) that governs the disposition of real property, but the AI is obsolete, having been last updated in October 1990. … Department (SED): East River Child Development Center, Compliance with the Reimbursable Cost Manual (2016-S-3) For …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-auditsOpinion 2005-7
… GENERAL MUNICIPAL LAW §99-t; TOWN LAW §198(3)(b); ENVIRONMENTAL CONSERVATION LAW §15-1501: (1) A town may enter … in the account or accounts designated by the municipal corporation, (5) the maintenance of appropriate records of … any loss occasioned by or incurred in the performance of services under the contract (General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-2005-7Comptroller DiNapoli Releases Municipal Audits
… the board has not implemented policies that address remote access to the district’s financial system. Fair Haven … were not always supported with adequate documentation. For access to state and local government spending and 50,000 …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-auditsSummit Fire District – Internal Controls Over Financial Operations (2013M-264)
… While the Treasurer maintained a file that contained the bank statements, vendor invoices and copies of disbursement … from the account. The Treasurer did not prepare monthly bank reconciliations for the building reserve account … monthly bank reconciliations for all District bank accounts. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/summit-fire-district-internal-controls-over-financial-operations-2013m-264State Comptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced the following local government audits have been issued
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of Ballston Lake Fire District , Town of Barker , Town of Genesee , Town … is being spent appropriately and effectively." Ballston Lake Fire District – Length of Service Awards Program Service … Because the court uses electronic case files in lieu of paper files, the original tickets issued by police officers, …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… announced completed audits of the Ballston Spa Pub Lib Bovina FD Brighton Memorial Library Vill of Cape Vincent Town of Cayuta Commack Pub Lib District GalenClyde Joint FD City of Geneva Town of …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-municipal-auditsDiNapoli Announces Elliott Auerbach to Oversee Local Government Division
… Elliott Auerbach as deputy comptroller for the Division of Local Government and School Accountability. Auerbach will … head the division responsible for monitoring the finances of local governments and school districts. He will manage … He will direct seven regional offices and a staff of more than 300. “Having served four terms as Ulster County …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-announces-elliott-auerbach-oversee-local-government-divisionOrleans County – Department of Social Services (2012M-222)
… documentation such as age, identity, income, shelter, or recertification. All 25 child care cases we reviewed were … Ensure that the process for obtaining SNAP application/recertification documentation is consistent and that the …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222Kortright Rural Fire District – Financial Activities (2022M-51)
… Annually audit the Treasurer’s records. Seek competition for heating oil; had officials worked with the New York State …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/kortright-rural-fire-district-financial-activities-2022m-51Kenilworth Fire District No. 2 – Financial Activities (2017M-17)
… does not review bank reconciliations or canceled check images. Key Recommendation Provide oversight of the … documentation, such as bank statements and canceled check images. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17Clifton Park-Halfmoon Fire District No. 1 – Length of Service Award Program (2015M-64)
… and distinct from the Towns of Clifton Park and Halfmoon, Saratoga County, in which it is located. The District is …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/clifton-park-halfmoon-fire-district-no-1-length-service-award-program-2015m