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Compliance With State Arts Education Requirements (Follow-Up)
… which was issued February 28, 2014, examined whether New York City Deparment of Education (DoE) students (in the 2011 … completed an Arts Education curriculum that complied with State Education Department (SED) Regulations. We found that …
https://www.osc.ny.gov/state-agencies/audits/2015/11/06/compliance-state-arts-education-requirements-followMonroe 2-Orleans Board of Cooperative Educational Services – Software Management (2015M-56)
… Purpose of Audit The purpose of our audit was to assess the Monroe 2-Orleans Board of Cooperative … Board of Cooperative Educational Services maintains a main campus in the Village of Spencerport, Monroe County, … certain programs or did not have sufficient documentation to provide evidence that it had purchased licenses for these …
https://www.osc.ny.gov/local-government/audits/boces/2015/09/04/monroe-2-orleans-board-cooperative-educational-services-software-management-2015mWestern Suffolk Board of Cooperative Educational Services – Budget Transfers and Confirming Purchase Orders (2016M-218)
… component districts educate approximately 93,000 students in the western area of Suffolk County. BOCES is governed by a … Key Recommendations Ensure that budget transfers in excess of $25,000 are presented to the Board for approval …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/western-suffolk-board-cooperative-educational-services-budget-transfers-andTown of Southampton-Peconic Bay Community Preservation Fund (P7-23-21
… were adequately supported and approved prior to payment. Of the $8.8 million in PILOTs we reviewed, all were properly approved prior to payment and correctly paid to eligible school and special …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southampton-peconic-bay-community-preservation-fund-p7-23-21DiNapoli: Tax Cap Set at 2% in 2024
… capped at 2% for 2024 for local governments that operate on a calendar-based fiscal year, according to data released today by State Comptroller Thomas P. DiNapoli. This figure affects tax …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-tax-cap-set-2-percent-2024Audits of Local Governments: About Our Audits
… management and those charged with governance and oversight in using the information to improve program performance and operations, reduce costs, facilitate decision making by parties with responsibility to oversee or initiate corrective action, and Contribute to public accountability. Performance audit objectives can vary …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsLegal and Regulatory Authority To Do Business
… Certified in New York as Disadvantaged Business Enterprises (DBE) New York State Unified Certification Program Certified in New York as …
https://www.osc.ny.gov/state-vendors/vendrep/legal-and-regulatory-authority-do-businessIntroduction – Federal Funding and New York
… “New Yorkers rely on federal funding for everything from paving the highways they drive on … and communities.” - Thomas P. DiNapoli Federal Revenues in the State Budget Federal Receipts Federal Spending by … for Needy Families Child Care and Development Block Grant Title I Grants to Local Educational Agencies Section 8 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/introductionVillage Official Heading to Prison for Stealing More Than $100,000
… This included $53,000 in voucher payments and $49,000 in payroll payments. In addition, DiNapoli's staff was able to … maintain the village accounting records and process payroll with little oversight. For a copy of the report, …
https://www.osc.ny.gov/press/releases/2014/08/village-official-heading-prison-stealing-more-100000DiNapoli: Retired Westchester County Police Officer Indicted for Forging State Records to Illegally Double-Dip From State Pension Fund
… partnership in holding accountable those who think they can swindle the pension system.” After retiring from the … 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/2023/02/dinapoli-retired-westchester-county-police-officer-indicted-forging-state-records-illegally-doubleDiNapoli: Former Hannibal Fire Chief and Father Arrested
… DiMartino and the State Police for their assistance in ensuring justice is served.” Oswego County District … are important because they ensure the public’s trust in our not-for-profit and volunteer agencies.” New York State … to start a go-kart track business on his own property, but in February 2016 he convinced the Hannibal Fire Company to …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-former-hannibal-fire-chief-and-father-arrestedDiNapoli: Former Chatham Rescue Squad Business Manager Charged With Stealing Over $17k From Squad
… message that we will not tolerate such corruption. When a public servant seeks to use their position to profit at the … for her credit card expenses, Thorne provided altered documents to hide the fact that the rescue squad had paid for … She was arraigned today before Columbia County Court Judge Jonathan D. Nichols and is due back in court on …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-former-chatham-rescue-squad-business-manager-charged-stealing-over-17k-squadUnified Court System Bulletin No. UCS-301
… to inform agencies of the processing of the 2021 Prepaid Legal Service Benefit. Affected Employees The following … certain fringe benefits including employer-funded group legal service benefits are considered taxable income. … be directed to the Tax and Compliance mailbox. … Unified Court System Bulletin No UCS301 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-301-prepaid-legal-service-benefit-unified-court-system-ucsDiNapoli: Former Citizens Hose Fire Company Treasurer Arrested for Stealing More Than $100,000
… announced today. The defendant, Jill Havens, who served in the Citizens Hose Company in Shortsville, was charged with Grand Larceny. “Jill Havens … despite our warnings of needed improvements in oversight, this is the second theft my office has found by …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-former-citizens-hose-fire-company-treasurer-arrested-stealing-more-100000DiNapoli: Former West Carthage Housing Authority Executive Director Sentenced in Embezzlement Scheme; Over $48,000 in Restitution Recovered
… 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/2024/08/dinapoli-former-west-carthage-housing-authority-executive-director-sentenced-embezzlement-scheme-overDiNapoli: Greene County Couple Pleads Guilty to Stealing Over $35,000 in Pension Payments
… 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/2025/07/dinapoli-greene-county-couple-pleads-guilty-stealing-over-35000-pension-paymentsOversight of Undistributed Child Support Funds
… for local social service districts to effectively reduce undistributed child support balances and initiate the … Develop specific policies and guidelines to help districts reduce UDC balances, including: Providing clear and …
https://www.osc.ny.gov/state-agencies/audits/2018/02/09/oversight-undistributed-child-support-fundsOpinion 2002-13
… the members of a volunteer fire department may determine to use foreign fire insurance tax monies to make reasonable expenditures to fund the fire department … companies, the members of each company, must determine how these monies are to be used for the benefit of the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-13Opinion 88-57
… Opns St Comp, 1968, p 728; 8 Opns St Comp, 1952, p 281; NY Const, Art I, §11; US Const, 14th Amendment). …
https://www.osc.ny.gov/legal-opinions/opinion-88-57Former Treasurer of Patterson Volunteer Fire Department Pleads Guilty To Fraud and Tax Charges Arising From His Embezzlement of More Than $1.1 Million
… for the Southern District of New York, Shantelle P. Kitchen, the Special Agent in Charge of the New York Field … put to an end.” Special Agent in Charge Shantelle P. Kitchen said: “The public expects that individuals who hold …
https://www.osc.ny.gov/press/releases/2016/11/former-treasurer-patterson-volunteer-fire-department-pleads-guilty-fraud-and-tax-charges-arising-his