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DiNapoli: Prior Justice Clerk Sentenced in $63,000 Theft of Court Fines
… The former Ellery Justice Court Clerk, who was fired for stealing court fines, was sentenced today to five years prohibition and full restitution of $63,636 in Chautauqua County Court, according to State Comptroller Thomas P. … The former Ellery Justice Court Clerk who was fired for …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-prior-justice-clerk-sentenced-63000-theft-court-finesCentral Valley School District – Claims Audit (2015M-129)
… financial condition for the period July 1, 2013 through November 30, 2014. Background The Central Valley School District is located in the Towns of Columbia, Frankfort, German Flatts, Herkimer, … for the 2014-15 fiscal year totaled approximately $45 million. Key Finding The Treasurer does not oversee the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/central-valley-school-district-claims-audit-2015m-129Town of Caroline - Town Clerk and Credit Card Purchases (2019M-247)
… the Town Clerk (Clerk) recorded, deposited, remitted and reported collections in a timely and accurate manner. Determine whether the Town credit cards … Deposit or remit all tax collections to the Supervisor and County Treasurer (Treasurer) in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-caroline-town-clerk-and-credit-card-purchases-2019m-247Review 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-expensesTown of West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight and the Town’s various cash … detailed policies and procedures for its budget process to ensure the development of the most accurate and realistic … actual revenues and expenditures Audit all claims prior to payment, except where allowed by statute and/or resolution …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-west-union-board-oversight-and-cash-receipts-and-disbursements-2014m-307Opinion 90-55
… This opinion represents the views of the Office of the State Comptroller at the time it was … that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Disability Benefits (termination of … Whether a village which abolishes its police department is still required to pay a police officer …
https://www.osc.ny.gov/legal-opinions/opinion-90-55Opinion 96-15
… This opinion represents the views of the Office of the State Comptroller at the time it was … -- Expenses (judgment arising from his or her actions) ZONING AND PLANNING -- Expenses (judgment arising from zoning … part of the town outside of any incorporated village or city." Given that provisions of the sections 138 and 261 of …
https://www.osc.ny.gov/legal-opinions/opinion-96-15East Moriches Union Free School District – Claims Processing (2016M-273)
… The East Moriches Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/east-moriches-union-free-school-district-claims-processing-2016m-273Chautauqua 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 … bank. DiNapoli’s office discovered the gap during an audit and investigation and partnered with Chautauqua County District Attorney … The assistant treasurer for the Chautauqua County Water and Soil District pleaded guilty today to stealing $4100 in …
https://www.osc.ny.gov/press/releases/2019/05/chautauqua-county-asst-treasurer-guilty-4100-theftDiNapoli: Lax Oversight of Summer Jobs and After School Programs Provider Led to Contract Violations
… paid millions by New York City to provide summer jobs and after school programs for youth, violated its contract by charging parents “enrollment fees” and hiring its own executives’ children, among other … nonprofit paid millions by New York City to provide summer jobs and after school programs for youth violated its …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-lax-oversight-summer-jobs-and-after-school-programs-provider-led-contract-violationsWaverly Central School District - Financial Operations (2019M-136)
… internal controls over disbursements and payroll duties. In our audit sample, 30 claims (11 percent) totaling $73,865 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/waverly-central-school-district-financial-operations-2019m-136Opinion 98-3
… a prohibited conflict of interest. However, the supervisor and comptroller would have a prohibited interest in contracts … on the particular circumstances. It may be advisable for the supervisor to recuse himself or herself and abstain … which specifically relate to the town comptroller and for the town comptroller's audit function in connection with …
https://www.osc.ny.gov/legal-opinions/opinion-98-3Opinion 98-5
… 802, 803, 806: An elective county coroner, who is also a funeral director, generally, would not have a prohibited … of burying a deceased public assistance recipient. 10 Opns St Comp 1954, p 217 superseded to the extent inconsistent … claim, account or demand against the county (see 1985 Opns St Comp No. 85-4, p 4). A coroner would have an "interest" in …
https://www.osc.ny.gov/legal-opinions/opinion-98-5Opinion 94-16
… governing board member and treasurer is stockholder) -- Stock Ownership (designation of bank as depository when IDA … interest solely because he or she owns less than 1% of the stock of a bank named as a depository of the IDA. In … the Attorney General's Office for an opinion on this issue. Article 18 of the General Municipal Law (§800 et seq.) …
https://www.osc.ny.gov/legal-opinions/opinion-94-16NY State Common Retirement Fund Selects New Deputy Chief Investment Officer
… New York State Comptroller Thomas P. DiNapoli today announced the appointment of Anastasia Titarchuk to the position of Deputy Chief Investment Officer for the … New York State Comptroller Thomas P DiNapoli today announced the appointment of Anastasia Titarchuk to the …
https://www.osc.ny.gov/press/releases/2015/02/ny-state-common-retirement-fund-selects-new-deputy-chief-investment-officerOpinion 92-27
… charitable contributions payable upon a revocable written request by an officer or employee. You state that a city … You ask whether the city may honor the council member's request. At the outset, we note that the council member may … provides statutory authority for wage assignments at the request of municipal officers or employees. This section …
https://www.osc.ny.gov/legal-opinions/opinion-92-27Property Tax Credits
… whether Property Tax Freeze, Property Tax Relief, and STAR credits processed by the Department during the period … of Property Tax Freeze, Property Tax Relief, and STAR credits began at various times, with the oldest program … whether Property Tax Freeze Property Tax Relief and STAR credits processed by the Department during the peri …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/property-tax-creditsOpinion 92-38
… that bear on the issues discussed in the opinion. FIRE CHIEF -- Powers and Duties (continuation of service … BOARD -- Powers and Duties (approval of nomination for fire chief); (appointment of fire chief) VILLAGE LAW, §10-1012: If the village board has …
https://www.osc.ny.gov/legal-opinions/opinion-92-38Miller Place Union Free School District – Check Signing (2017M-76)
… The purpose of our audit was to examine the District’s check signing procedures for the period July 1, 2015 through … Miller Place Union Free School District Check Signing 2017M76 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/miller-place-union-free-school-district-check-signing-2017m-76Huntington Manor Fire District – Cash Disbursements (2014M-108)
Huntington Manor Fire District Cash Disbursements 2014M108
https://www.osc.ny.gov/local-government/audits/fire-district/2014/06/13/huntington-manor-fire-district-cash-disbursements-2014m-108