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Town 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-114Town of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… Purpose of Audit The purpose of our audit was to assess the Town’s financial condition and internal controls over cash … for the period January 1, 2011, through April 30, 2012. Background The Town of Edwards is located in St. … funds fluctuated significantly over the last four years primarily because the Board over-appropriated fund …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20DiNapoli: Ontario County Resident Pleads Guilty to Stealing Funds From New York State Retirement System
… State Comptroller Thomas P. DiNapoli and Ontario County District Attorney James Ritts announced today that Becky … said. “Thanks to our partnership with Ontario County District Attorney James Ritts and Ontario County Sheriff …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-ontario-county-resident-pleads-guilty-stealing-funds-new-york-state-retirement-systemDiNapoli: Westchester Sisters Admit to Stealing $22,000 of Deceased Mother's Pension Payments
… this sends a message to others who might think they could get away with it.” Bigelow and Nash appeared before … The District Attorney’s Office works with over 40 local police departments, the Westchester Department of Public Safety, New York State Police, as well as other state and federal law enforcement …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-westchester-sisters-admit-stealing-22000-deceased-mothers-pension-paymentsState Comptroller DiNapoli Releases School District Audits
… the purchasing agent did not effectively perform her procurement duties. In addition, officials did not always …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-0Audit of the Tuition Assistance Program at Dowling College
… Audit of the Tuition Assistance Program at The New School (2010-T-5) State Education Department/Higher …
https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-dowling-collegeOpinion 92-56
… for purposes of the New York State and Local Employees Retirement Systems. October 20, 1992 Bernard Silverman, Esq., …
https://www.osc.ny.gov/legal-opinions/opinion-92-56Opinion 96-15
… function) TOWN BOARD -- Powers and Duties (authority to apportion the cost of certain judgments between part-town … function) TOWN LAW, §§121, 138, 261: The amount necessary to pay a judgment arising from the conduct of the building … section a part-town charge (1989 Opns St Comp No. 89-61, p 135). In relation to expenditures by a town for zoning and …
https://www.osc.ny.gov/legal-opinions/opinion-96-15Opinion 2007-6
… ( see e.g . Whitman v City of Troy , Sup Ct, Rensselaer County, October 7, 2005, Ceresia, J., index No. 209202). …
https://www.osc.ny.gov/legal-opinions/opinion-2007-6Opinion 89-65
… for additional legal services between the town and his or her law firm, if the town attorney has any of the powers or … or employee has an interest in any contract with his or her municipality if he or she receives a direct or indirect … for performing the functions of town attorney in his or her capacity as an officer. Therefore, since General …
https://www.osc.ny.gov/legal-opinions/opinion-89-65Opinion 2004-2
… gravel vendor) -- Purchase and Sales (purchase of gravel from vendor leasing real property from spouse of board member) GENERAL MUNICIPAL LAW §800(3): … spouse is leased to a vendor which supplies gravel from the property to the town, and (1) the lease was entered …
https://www.osc.ny.gov/legal-opinions/opinion-2004-2DiNapoli: The Rockaways Shows Signs of Recovery After Pandemic Setback
… were microbusinesses, defined as having fewer than 10 employees. As of 2021, retail trade accounted for the largest …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-rockaways-shows-signs-recovery-after-pandemic-setbackDiNapoli: Pre-K Special Education Schools Took $1.4 Million in Unallowed Expenses
… Authority space, yet took state and local reimbursement funds for the use of the space. Over the three fiscal years … 2014, Aim High paid the private school $19,800 in taxpayer funds to use the Port Authority space. DiNapoli’s auditors …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-pre-k-special-education-schools-took-14-million-unallowed-expensesOpinion 2001-4
… the opinion. TOWN ASSESSOR -- Compensation (fixed amount for specified services plus hourly rate for revaluation work to be performed by appointive assessor); (salary increase for appointive assessor) LOCAL LAWS -- Compensation (fixed …
https://www.osc.ny.gov/legal-opinions/opinion-2001-4Caton No. 1 Fire District – Financial Oversight (2013M-262)
… July 12, 2013. Background The Caton No. 1 Fire District is a district corporation of the State, distinct and separate … from the Town of Caton and Steuben County in which it is located. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262Town of White Creek – Board Oversight of Financial Activities (2013M-64)
… in municipal accounting and the Town’s software to help her accurately maintain the Town’s records and reports. …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64DiNapoli: Former Almond Treasurer Took $22,000 in Fire Department Funds
… Treasurer Sally Dieter for allegedly stealing $22,000 in cash by pocketing fundraising proceeds and writing … numerous checks to herself. Dieter, 40, was arraigned in Almond town court charged with grand larceny in the third degree, a class D felony. DiNapoli’s office …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-former-almond-treasurer-took-22000-fire-department-fundsTuition Assistance Program – Metropolitan Learning Institute
… Rules and Regulations when certifying students for State-funded Tuition Assistance program (TAP) awards and other State financial aid. Background TAP is an entitlement … TAP awards totaling almost $8.7 million that were paid on behalf of 1,890 students. At the time of our audit, …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/tuition-assistance-program-metropolitan-learning-instituteVillage of Lyndonville – Leave Time Benefits and Information Technology (2012M-259)
… Purpose of Audit The purpose of our audit was to determine if leave time benefits were administered in accordance with … discarded floppy disks without deleting such information first. The Mayor, contrary to adopted Board policy, took …
https://www.osc.ny.gov/local-government/audits/village/2013/03/08/village-lyndonville-leave-time-benefits-and-information-technology-2012m-259