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Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… the limits established by New York State Real Property Tax Law, ranging from 6.9 percent to 8.3 percent of the ensuing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraDiNapoli: Former Potsdam Court Clerk Sentenced to Jail; $117,000 Restitution
… and ordered to pay $117,120 in restitution following her January guilty plea to grand larceny in the third degree …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-former-potsdam-court-clerk-sentenced-jail-117000-restitutionGloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… only those user permissions that are essential for her job duties. Periodically produce and review activity logs …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andRichford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… had also not completed any formal training related to her position. Recommendations The audit report includes …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55Steuben County – Court and Trust Funds (2024-C&T-4)
… controls to safeguard and account for court and trust funds for the period January 1, 2021 through May 31, 2024. … by court order. Additionally, in certain circumstances, 2 funds from estates are entrusted to the Commissioner for … of internal controls to account for and safeguard these funds. Key Findings The Commissioner or her confidential …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4Opinion 90-55
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … municipalities to apply for an accidental disability retirement, a retirement for disability incurred in …
https://www.osc.ny.gov/legal-opinions/opinion-90-55Opinion 92-38
… department fire chief and the department fails to submit a new nomination, the village board may not appoint a new … serve as chief or, if he or she resigns before a new chief is appointed, the assistant chief performs the functions of … People ex rel. Wallace v Carpenter , 77 Misc 244, 135 NYS 593). Since section 10-1012 requires the submission of a …
https://www.osc.ny.gov/legal-opinions/opinion-92-38State Agencies Bulletin No. 171
… Purpose To provide procedures for reporting maintenance deduction changes and to explain procedures for determining the taxable status of maintenance deductions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/171-increase-maintenance-rates-and-rules-determining-taxable-statusFormer Bronx Youth Director Pleads Guilty
… New York State Comptroller Thomas P. DiNapoli and Bronx District Attorney Darcel D. Clark today announced the … to grand larceny in the third degree for stealing grant money from a state-administered, federally-funded grant to …
https://www.osc.ny.gov/press/releases/2019/02/former-bronx-youth-director-pleads-guiltyAccidental Death Benefit – Police and Fire Plan
… there is no surviving spouse or in the event of his or her death, to minor children until the last child reaches age …
https://www.osc.ny.gov/retirement/publications/1512/accidental-death-benefitAccidental Death Benefit – Regional State Park Police Plan
… there is no surviving spouse or in the event of his or her death, to minor children until they reach age 18, or if …
https://www.osc.ny.gov/retirement/publications/1867/accidental-death-benefitAccidental Death Benefit – En-Con Police Officers Plan
… in this order: First, to your surviving spouse, for life; Second, where there is no surviving spouse or in … surviving spouse or minor children, to a dependent parent for life. If all the beneficiaries listed above become ineligible for benefit payments, and the payments made to that time do …
https://www.osc.ny.gov/retirement/publications/1822/accidental-death-benefitAccidental Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… there is no surviving spouse or in the event of his or her death, to minor children until the last child reaches age …
https://www.osc.ny.gov/retirement/publications/1511/accidental-death-benefitDiNapoli Releases Municipal Audits
… For the audit period, the town could not account for 53 percent of the water produced. Auditors estimate that the …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-auditsAccidental Death Benefit – Career Plan
… there is no surviving spouse or in the event of his or her death, to minor children until the last child reaches age …
https://www.osc.ny.gov/retirement/publications/1642/accidental-death-benefitAccidental Death Benefit – New Career Plan
… there is no surviving spouse or in the event of his or her death, to minor children until the last child reaches age …
https://www.osc.ny.gov/retirement/publications/1515/accidental-death-benefitAccidental Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… there is no surviving spouse or in the event of his or her death, to minor children until the last child reaches age …
https://www.osc.ny.gov/retirement/publications/1513/accidental-death-benefitVillage of Altmar – Apparent Misappropriation of Funds (2013M-331)
… detection by the Mayor or the Board. Key Recommendations Consult with the Town’s attorney and take the appropriate … moneys and assets from the Clerk-Treasurer. Consult with the former Village’s insurance agent to …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331Town of Johnsburg – Management Oversight and Online Banking (2013M-6)
… Purpose of Audit The purpose of our audit were to evaluate the Town’s oversight of financial activities and internal controls over online …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… from the Board’s adopted budgets. For example, found that 20 out of 43 of the 2011-12 adopted budget expenditure lines …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114