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Accounting and Reporting Manual for School Districts
Accounting and Reporting Manual for School Districts
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-and-reporting-manual-for-school-districts.pdfCincinnatus Fire District – Board Oversight (2025M-77)
… prevent fraud and misuse of funds. This is accomplished, in part, by monitoring financial and inventory records, … ensured that annual financial reports (AFRs) were filed in a timely manner, the Board did not: Ensure that District … corrective action. The District’s response is included in Appendix B. We conducted this audit pursuant to Article V, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/cincinnatus-fire-district-board-oversight-2025m-77DiNapoli and Rice Halt Pension Scam
… this case.” “Our public retirement programs are a critical part of our safety net for retirees and their families – not … of Shirley, pleaded guilty in Nassau County District Court Part 9P today to permitting falsification of records of the … to obtain unlawful pension payments from 1996 to 2012. As part of his guilty plea, he must repay the almost …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-and-rice-halt-pension-scamOpinion 89-51
… 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-89-51Massapequa Water District (2014M-100)
… Purpose of Audit The purpose of our audit was to determine if the Board appropriately provided individual life insurance policies to District employees for the period January 1 through … the insurance policies currently held and take steps to ensure all insurance policies are in compliance with legal …
https://www.osc.ny.gov/local-government/audits/district/2014/06/13/massapequa-water-district-2014m-100Tompkins County Soil and Water Conservation District – Agriculture Environmental Management (2016M-306)
… agriculture environmental management program strategic plan and mission statement for the period January 1, 2014 … goals for the first year of their five-year strategic plan. Key Recommendation The Board and District officials … routinely review and update their five-year strategic plan to address new priorities as they arise. …
https://www.osc.ny.gov/local-government/audits/district/2016/11/25/tompkins-county-soil-and-water-conservation-district-agriculture-environmentalOpinion 90-49
… (compensation) WORDS AND PHRASES -- "Per day" (for purposes of compensation to improvement district … the town board has designated a "per day" compensation for improvement district commissioners, a commissioner is entitled to the full per day amount for each day on which he or she actually and necessarily …
https://www.osc.ny.gov/legal-opinions/opinion-90-49State 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. Auditors also found the AI does not reflect the Port Authority's current policies for …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-auditsRotterdam Princetown No. 5 Fire District – Internal Controls Over Financial Operations (2013M-372)
… Purpose of Audit The purpose of our audit was to determine whether District controls are … 2013. Background The District is a district corporation of the State, distinct and separate from the Towns of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/21/rotterdam-princetown-no-5-fire-district-internal-controls-over-financialWest Webster Fire District – Financial Management (2023M-23)
… Reduce unrestricted fund balance and use excess funds in a manner more beneficial to taxpayers. Adopt realistic …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23DiNapoli and Brooklyn D.A. Gonzalez: Public Employee Arrested for Using Co-Workers' Identities to Steal Thousands in Gas
… Thomas P. DiNapoli and Brooklyn District Attorney Eric Gonzalez announced today. "George Thomas posed as his … P. DiNapoli. "I thank Brooklyn District Attorney Eric Gonzalez for partnering with my office to bring this … over the long term," said Brooklyn District Attorney Eric Gonzalez. "I commend Comptroller Thomas DiNapoli and his …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-and-brooklyn-da-gonzalez-public-employee-arrested-using-co-workers-identities-stealFar Rockaway Pre-School Executive Director Sentenced to Jail Time for Theft of Education Funds Intended for Special Needs Students
… Queens District Attorney Richard A. Brown and New York State … with disabilities, has been sentenced to six months in prison and probation after repaying $650,000 in … that was located at 1854 Cornaga Avenue in Far Rockaway, Queens. The now defunct center primarily provided services …
https://www.osc.ny.gov/press/releases/2018/03/far-rockaway-pre-school-executive-director-sentenced-jail-time-theft-education-funds-intended-specialOpinion 93-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- … that, except as otherwise expressly provided by the State Legislature or by local law adopted prior to September …
https://www.osc.ny.gov/legal-opinions/opinion-93-3Rabbi Who Pleaded Guilty to Stealing $5 Million of Funds Intended for Special Needs Students Sentenced to Up to Three Years in Prison
… disabilities, has been sentenced to up to three years in prison for stealing $5 million in City and State funding … Court Justice Joseph Zayas to one to three years in state prison. Additionally, as part of his plea agreement, Hiller … Center has been sentenced to up to three years in prison for stealing $5 million in City and State funding …
https://www.osc.ny.gov/press/releases/2017/10/rabbi-who-pleaded-guilty-stealing-5-million-funds-intended-special-needs-students-sentenced-threeOrleans County – Department of Social Services (2012M-222)
… to determine if child care was only provided when the client was at work or school because DSS does not require … documentation is received and appropriately filed in the image repository for all clients. Require clients to provide …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222DiNapoli Announces Elliott Auerbach to Oversee Local Government Division
… said. “He has aggressively pursued fraud and waste in county operations and understands that strong fiscal … Auerbach was first elected Ulster County Comptroller in 2009. He is the county’s chief auditing officer and … spending, the state's 160,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-announces-elliott-auerbach-oversee-local-government-divisionOpinion 99-7
… and Agency Fund, p 2-T-8; see General Municipal Law, §36). With respect to the purposes for which such moneys may be …
https://www.osc.ny.gov/legal-opinions/opinion-99-7Chautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… help control and prevent water pollution and manage erosion control and other related land use issues. The …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-andThree Town Fire District - Board Oversight of Financial Activities (2018M-106)
… laws. Competitive bids or competitive offers are awarded in accordance with GML. The District is operating within its …
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)
… of Audit The purpose of our audit was to evaluate the District’s internal controls over financial activity for the … January 1, 2013 through September 30, 2014. Background The Lake View Fire District is a district corporation of the State, distinct and … Lake View Fire District Internal Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/lake-view-fire-district-internal-controls-over-financial-activity-2014m-342