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Waverly Central School District - Financial Operations (2019M-136)
… clerk’s leave accrual records contained errors, and her sick leave balances exceeded the contractual maximum by … 111 days. Key Recommendations Implement internal controls to verify that checks, wire transfers and payroll … and indicated they have initiated, or planned to initiate, corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/waverly-central-school-district-financial-operations-2019m-136Opinion 2007-6
… discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (entitlement to one-time payment made to next … unit and is the highest ranking subordinate to the police chief in a village police department receives a … duties as “acting chief” for a period of one year, the police chief is entitled to a one-time payment in the same …
https://www.osc.ny.gov/legal-opinions/opinion-2007-6Steuben County – Court and Trust Funds (2024-C&T-4)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through May 31, 2024. … and consistently, provide a system of internal controls to account for and safeguard these funds. Key Findings The … have established appropriate controls to safeguard and account for court and trust funds for the period January 1 …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4Opinion 98-5
… 802, 803, 806: An elective county coroner, who is also a funeral director, generally, would not have a prohibited … You ask whether an elective county coroner, who is also a funeral director, would have a prohibited interest in a … payment is made to the coroner as a sole proprietor of a funeral business. A coroner also would be deemed to have an …
https://www.osc.ny.gov/legal-opinions/opinion-98-5Opinion 94-16
… LAW, §§800(3), 802(2)(a), 803, 883: An individual who is a member of the governing board and treasurer of an … conflict of interest solely because an individual who is a member of the governing board of an industrial … under the contract; or (c) appoint an officer or employee who has any such powers or duties. Section 801 further states …
https://www.osc.ny.gov/legal-opinions/opinion-94-16DiNapoli: Prior Justice Clerk Sentenced in $63,000 Theft of Court Fines
… larceny last June and agreed to pay full restitution. The missing money was uncovered in an audit and investigation by … by filing a complaint online at [email protected].ny.us , or by mailing a complaint to: Office of the State … of Investigations, 14th Floor, 110 State St., Albany, NY 12236. Review prior cases at …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-prior-justice-clerk-sentenced-63000-theft-court-finesReview of Travel Card Expenses
… Purpose The objective of our examination was to determine whether all the travel expenses incurred by the Office of Mental Health’s (OMH) Director of Suicide Prevention (Director) were appropriate and made in … The objective of our examination was to determine whether all the travel …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/review-travel-card-expensesOpinion 89-65
… INTEREST -- Legal Services (contract with town attorney's law firm) TOWN ATTORNEY -- Conflict of Interest (contract by town with town attorney's law firm for additional legal services) TOWN LAW, §§20(2)(a), … Whether a town without the adoption of a local law may engage the services of the town attorneys law firm to …
https://www.osc.ny.gov/legal-opinions/opinion-89-65Miller Place Union Free School District – Check Signing (2017M-76)
… While the Board has authorized the District Clerk to sign checks in the Treasurer’s absence, the District Clerk … signature flash drive. Ensure that anyone authorized to sign checks in the Treasurer’s absence does so with their own …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/miller-place-union-free-school-district-check-signing-2017m-76Town of West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)
… and disbursements processes for the period January 1 2013 thr …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-west-union-board-oversight-and-cash-receipts-and-disbursements-2014m-307Huntington Manor Fire District – Cash Disbursements (2014M-108)
… Purpose of Audit The purpose of our audit was to examine the Board’s … County. The District is a district corporation of the State, distinct and separate from the Town, and is governed … of the Board does not audit claims prior to payment. The Secretary signs checks with the Treasurer’s signature stamp …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/06/13/huntington-manor-fire-district-cash-disbursements-2014m-108Oversight of Housing Discrimination Complaints
… as “inquiries.” Inquiries are submitted to CCHR via mail, email, telephone call (including those coming through … the intake appointment date was documented in Dynamics, we found LEB staff did not conduct an intake appointment for … state that assigned attorneys should submit an initial draft complaint to their supervisors within 14 days of the …
https://www.osc.ny.gov/state-agencies/audits/2025/12/02/oversight-housing-discrimination-complaintsComptroller DiNapoli and A.G. Schneiderman Announce Charges Against New Jersey Woman in Alleged Theft of Over $162,000 in New York State Pension Benefits
… charging Linda Miller 57 a resident of Englewood NJ with grand larceny in the second degree a class C felony …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-and-ag-schneiderman-announce-charges-against-new-jersey-woman-alleged-theft-overComptroller DiNapoli and A.G. Schneiderman Announce Arrest and Indictment of Defendant Accused of Theft of Over $50,000 in New York State Pension Benefits
… and Attorney General Eric T. Schneiderman today announced the arrest and unsealing of a one-count indictment charging Graycelia Cizik, 64, a resident of Polk County, Florida, with the crime of Grand Larceny in the Second Degree, a class C … York State Comptroller Thomas P DiNapoli today announced the arrest and unsealing of a onecount indictment charging …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-and-indictment-defendant-accused-theft-overOpinion 98-2
… equipment at fire) FIRE COMMISSIONERS -- Reimbursement for Expenses (dinners after board meeting) FIRE DISTRICTS -- … at fire) -- Appropriations and Expenditures (dinners for fire commissioners) TOWN LAW, §178-c: A fire district may … prohibit such use. You ask whether a fire district may pay for dinner expenses for fire commissioners under the …
https://www.osc.ny.gov/legal-opinions/opinion-98-2Opinion 90-55
… Law, §207-c to police officers injured in the line of duty prior to the abolition of the department. You ask … required to pay a police officer injured in the line of duty his or her full salary or wages pursuant to General … applicable to paid firefighters injured in the line of duty which are analogous to those in section 207-c for police …
https://www.osc.ny.gov/legal-opinions/opinion-90-55About Filing the Resolution – Reporting Elected and Appointed Officials
… Elected and Appointed Officials Get answers about Regulation 3154 from the New York Codes …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-filing-resolutionDiNapoli: Lax Oversight of Summer Jobs and After School Programs Provider Led to Contract Violations
… City to provide summer jobs and after school programs for youth, violated its contract by charging parents “enrollment … Thomas P. DiNapoli. The New York City Department of Youth and Community Development (DYCD) contracted with the Queens-based Greater Ridgewood Youth Council to run a Summer Youth Employment Program (SYEP) …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-lax-oversight-summer-jobs-and-after-school-programs-provider-led-contract-violationsCarle Place Union Free School District – Payroll (2016M-69)
… The Carle Place Union Free School District is located in the Town of North Hempstead, Nassau County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/carle-place-union-free-school-district-payroll-2016m-69Chautauqua County Asst. Treasurer Guilty in $4,100 Theft
… The assistant treasurer for the Chautauqua County Water and Soil District pleaded guilty today to stealing $4,100 in county funds, according to State Comptroller Thomas P. … The assistant treasurer for the Chautauqua County Water and Soil District pleaded …
https://www.osc.ny.gov/press/releases/2019/05/chautauqua-county-asst-treasurer-guilty-4100-theft