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State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of Columbia County , Orleans County , Rutland Fire District , … County – Procurement (2017M-224) The superintendent of public works and the sheriff did not always procure goods and …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Orange County Resident Arrested for Stealing Her Late Mother’s Pension Benefits
… (Class C Felony) for allegedly stealing $51,532.64 of her late mother’s pension payments. “Ms. White thought she could get away with hiding her mother’s death from the retirement system to steal over …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-orange-county-resident-arrested-stealing-her-late-mothers-pension-benefitsDiNapoli: Former Bemus Point Clerk Arrested for Theft of Over $60,000
… little money. Every dollar stolen is a dollar not spent on the community. No one should use their public office for …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-former-bemus-point-clerk-arrested-theft-over-60000DiNapoli: Buffalo Woman Pleads Guilty to Stealing Her Deceased Grandmother's State Pension Payments
… numerous ATM withdrawals were made with Stenclik’s debit card in the years since. They also found payments from … Paul Wojtaszek. Her sentencing is scheduled for Feb. 8, 2024. Since taking office in 2007, DiNapoli has committed to … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-buffalo-woman-pleads-guilty-stealing-her-deceased-grandmothers-state-pension-paymentsDiNapoli: Two Former Oramel Fire Officials Charged With Theft of More Than $11,000 From Oramel Fire Department
… Corrupting the Government in the 3rd Degree and Offering a False Instrument for Filing in the 1 st Degree. Marion … and First Assistant Chief. The arrests were the result of a joint investigation between Comptroller DiNapoli’s Office, … Attorney’s Office and the New York State Police. “These two officials allegedly used money meant for the protection …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-two-former-oramel-fire-officials-charged-theft-more-11000-oramel-fire-departmentOpinion 2010-3
… of the Laws of 1994, also authorizes towns to acquire, by gift or purchase, "apparatus and appliances for use in a fire … in the contract price. 4 The town also may not make a gift or loan of money to the incorporated fire company to … 36; 1980 Op St Comp No. 80-271). To avoid contravening the gift prohibition, the town should ensure that the "definite …
https://www.osc.ny.gov/legal-opinions/opinion-2010-3Theresa Fire District – Board Oversight and Financial Management (2021M-60)
Determine whether the Theresa Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight to ensure that financial activities were properly recorded and reported and whether they properly managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/theresa-district-2021-60.pdfRiverhead Charter School – Debit Cards (2017M-254)
… of Audit The purpose of our audit was to examine the School’s controls over debit card use for the period July 1, … indication that the Board reviewed charges. Although the School is exempt from paying sales tax on purchases, the …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/27/riverhead-charter-school-debit-cards-2017m-254Former Fire Co. Treasurer Admits Stealing $24K
… DiNapoli exposed her crimes. DiNapoli’s office partnered with Ontario County Sheriff Philip C. Povero and Ontario … fire company’s credit cards and stole checks to gamble at casinos in the Finger Lakes, Central New York and Las Vegas. … said. "Thanks to my auditors and investigators, working with Sheriff Philip Povero and District Attorney James Ritts, …
https://www.osc.ny.gov/press/releases/2019/02/former-fire-co-treasurer-admits-stealing-24kSeneca County – Water and Sewer Operations (2017M-4)
… by an elected 14-member Board of Supervisors. Water district appropriations for 2016 were $571,784 and the … The Board did not analyze user rates for either sewer district to ensure the rates were adequate for each district’s operational needs. Key Recommendations Establish …
https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4CUNY Bulletin No. CU-239
… for the 2005 calendar year. Affected Employees Employees in the bargaining units represented by District Council 37 … U6 $70.00 PL3 Note : This benefit will be processed again in paychecks dated December 8, 2005 for employees who receive … November 23, 2005 and did not have the benefit applied in October. Agency Actions Notify affected employees. Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-239-prepaid-legal-service-benefit-cuny-employeesHenrietta Fire District – Financial Condition (2021M-27)
… on December 31, 2020, which is excessive and enough to pay 41.5 percent of the District’s 2020 expenditures. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27Kirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)
… Objective Determine whether the Kirkwood Fire Company District No. 1 Inc. (Company) officials established adequate … action. … Determine whether the Kirkwood Fire Company District No1 Inc Company officials established adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/10/08/kirkwood-fire-company-district-no-1-inc-collections-andTown of Scriba – Board Oversight (2017M-83)
… statutes related to conflicts of interest, whether water district assessments were levied in accordance with local law … County and has a population of approximately 6,840. The District is governed by an elected five-member Town Board. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-scriba-board-oversight-2017m-83Oversight of the STEM Incentive Program
… Program provides a full tuition scholarship to State high school graduates who pursue a STEM degree and agree to work … in the top 10 percent of their class from a State high school; Enrolling in a HESC-approved undergraduate STEM …
https://www.osc.ny.gov/state-agencies/audits/2018/11/28/oversight-stem-incentive-programDiNapoli Announces 2019 Fiscal Stress Scores
… short-term borrowing, fixed costs and patterns of operating deficits. The system also evaluates population … “environmental” scores for each municipality. The cities of Poughkeepsie (Dutchess) and Niagara Falls (Niagara), as … and Westchester Counties received the highest designation of “significant stress.” Designated in “moderate stress” were …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-announces-2019-fiscal-stress-scoresSecurity Self-Assessment – Information Technology Governance
… Self-Assessment appended to this publication addresses key areas of IT internal controls such as policy, training, … any laptop computers, yet you have observed staff working on laptop computers, you may want to ask a follow-up question … obtained is up to the governing board. Board members could interview appropriate responsible parties such as the IT …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessmentPost Retirement Reporting
… plan with us, you must contact us immediately to do so. Begin with 2 Easy Steps Email … the Post Retirement Reporting Page How-To Guide . If You Do Not Have Retirees to Report If you did not employ any … retirees during 2024, you must notify us and certify you do not have retirees to report. Use our help desk form . …
https://www.osc.ny.gov/retirement/employers/post-retirement-reportingOpinion 88-51
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- … are not authorized to establish capital reserve funds on behalf of improvement districts (General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-88-51Unified Court System Bulletin No. UCS-266
… by Payroll Bulletin USC-266.1 Purpose To inform agencies of updated procedures for processing union dues deductions in … for union dues Background A recent internal review of the procedures for initiating and terminating payroll deductions for union dues has highlighted the need to ensure that all actions taken with respect to union …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-266-updated-procedures-initiating-or-terminating-payroll