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Coldspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… and reported and that District moneys are safeguarded for the period January 1, 2012, to July 31, 2013. Background … The District’s general fund budget totaled $49,050 for the 2013 fiscal year. Key Findings The Board generally …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mAbout the Record of Activities – Reporting Elected and Appointed Officials
… activities? What happens if someone is appointed mid-term as a replacement? Most of our employees who are … an ROA? One of our appointed officials does not have a term of office. Can I leave the current term begin and end date column blank on the Resolution? One …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-record-activitiesSherman Central School District – Claims Audit (2024M-92)
… Key Findings The claims auditor does not meet the Board of Education’s (Board) minimum qualifications for the … she needed to confirm claims complied with, was unaware of how to properly perform her job duties and did not … a District official, historically the Board appoints one of the District’s administrative assistants to the position, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/sherman-central-school-district-claims-audit-2024m-92Opinion 90-43
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Death Benefits (police officers - eligibility of children) POLICE AND POLICE PROTECTION -- Death Benefits (eligibility of children) GENERAL MUNICIPAL …
https://www.osc.ny.gov/legal-opinions/opinion-90-43DiNapoli Announces Nominee for the Commission on Ethics and Lobbying in Government
State Comptroller Thomas P DiNapoli today announced his nomination of Nancy G Groenwegen to the Commission on Ethics and Lobbying in Government Groenwegen previously served as counsel to the Comptroller from 2010 to 2019
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-announces-nominee-commission-ethics-and-lobbying-governmentDiNapoli: Former Pulteney Fire District Treasurer Sentenced in $6,800 Theft of Fire District Funds
… Lisa Stone, the former treasurer of Pulteney Fire District No. 2 was sentenced to five years probation and … to pay full restitution for stealing more than $6,800 in fire district funds, after an audit and investigation by … books,” DiNapoli said. “The ultimate safety net for all fire districts is to use fiscal checks and balances. I thank …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-former-pulteney-fire-district-treasurer-sentenced-6800-theft-fire-district-fundsVillage of New Hempstead - Clerk-Treasurer's Duties (2018M-202)
… managed cash receipts and disbursements and performed her duties in accordance with statutes. Key Finding The Board … managed cash receipts and disbursements and performed her duties in accordance with statutes …
https://www.osc.ny.gov/local-government/audits/village/2019/01/18/village-new-hempstead-clerk-treasurers-duties-2018m-202Appointment of Claims Auditor – Improving the Effectiveness of Your Claims Auditing Process
… of this key control because a claims auditing official would be performing this function as one of his or … whether or not the appointment of a claims auditing official would be beneficial for your locality. Several … claims auditing responsibilities. When a claims auditing official is appointed, the governing board generally no …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appointment-claims-auditorDiNapoli: Two Poughkeepsie Women Arrested for Stealing NYS Pension Checks From Deceased Pensioner
… totaling $8,600 meant for one of the defendants’ deceased mother, New York State Comptroller Thomas P. DiNapoli, … and Sheila Moseley allegedly schemed to exploit Brink’s mother’s death to line their own pockets,” DiNapoli said. “My … in bringing these individuals to justice.” Brink’s mother worked for the Hudson River Psychiatric Center and …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-two-poughkeepsie-women-arrested-stealing-nys-pension-checks-deceased-pensionerOpinion 89-12
… specifications and supervising work) GENERAL MUNICIPAL LAW, §§103, 800(5); 8 NEW YORK CODES, RULES AND REGULATIONS, … the engineer also is a one-half owner of a construction firm which may bid on the building project presents possible … We note initially that Article 18 of the General Municipal Law, (§§800 et seq .) relative to conflicts of interest …
https://www.osc.ny.gov/legal-opinions/opinion-89-12State Comptroller DiNapoli Statement on the Governor's 2025 State of the State Address
… DiNapoli released the following statement today regarding Gov. Kathy Hochul's State of the State Address: "Today, Gov. Hochul outlined her new priorities as the state prepares … DiNapoli released the following statement today regarding Gov Kathy Hochuls State of the State Address …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-governors-2025-state-state-addressUrban Choice Charter School - Information Technology (2019M-240)
… Key Findings A former employee’s user account was used to process 510 financial transactions after her resignation. … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Immediately disable user …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/06/12/urban-choice-charter-school-information-technology-2019m-240Town of Addison - Supervisor's Fiscal Responsibilities (2019M-03)
… [read complete report - pdf] Audit Objective Determine if the Supervisor adequately fulfilled his fiscal … Determine if the Supervisor adequately fulfilled his fiscal …
https://www.osc.ny.gov/local-government/audits/town/2019/04/26/town-addison-supervisors-fiscal-responsibilities-2019m-03Opinion 2000 - 13
… that bear on the issues discussed in the opinion. FIRE COMPANY - Membership (eligibility to join second company) TOWN LAW §176-b(10): An individual who is a member of a volunteer fire company may not join a second company unless he or she first … fire department who seeks membership in a second volunteer company has automatically vacated membership in the first …
https://www.osc.ny.gov/legal-opinions/opinion-2000-13Oversight of Housing Discrimination Complaints
… Our audit covered the period from July 2019 through March 2025. About the Program The New York City Commission on Human …
https://www.osc.ny.gov/state-agencies/audits/2025/12/02/oversight-housing-discrimination-complaintsOpinion 2007-6
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (entitlement to one-time payment made to next … Whether the police chief would be entitled to a monetary payment in the …
https://www.osc.ny.gov/legal-opinions/opinion-2007-6Town of Ellery – Justice Court (2014M-269)
… had corresponding duplicate receipts or appeared on the daily cashbook reports and monthly Justice Court Fund … receipts to monthly computerized cashbook reports and daily deposit slips. Ensure that bank reconciliations and …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/06/town-ellery-justice-court-2014m-269Chautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… ensure that receipts were properly recorded and deposited in the bank and that disbursements were properly supported … The Assistant Treasurer admitted to stealing $4,100 in County funds from 2012 to 2017 and resigned from her … that cash receipts were properly recorded and deposited in the bank and that disbursements were properly supported …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-andSteuben County – Court and Trust Funds (2024-C&T-4)
… money from foreclosures and contract disputes resulting in a mechanic’s lien. 1 These actions are recorded in the County Clerk’s office when payments are deposited as required by court order. Additionally, in certain circumstances, 2 funds from estates are entrusted …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4Opinion 89-65
… documented and payment should be made pursuant to the payroll method to permit more efficient accounting for the …
https://www.osc.ny.gov/legal-opinions/opinion-89-65