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Opinion 88-23
… Contracts (village trustee an employee, officer and stockholder of construction company) -- Exceptions (no … §5-524(2): A village trustee who is an officer, employee and stockholder of a construction corporation would have a … entered into in emergency situations. This is in reply to your letter asking whether a newly-elected village trustee, …
https://www.osc.ny.gov/legal-opinions/opinion-88-23Opinion 2001-4
… town board of each town shall fix, from time to time, the salaries of all officers and employees of the town, whether …
https://www.osc.ny.gov/legal-opinions/opinion-2001-4State Agencies Bulletin No. 1073
… Purpose To notify agencies of a new error code on the Control-D Report NPAY766 – Employee Address Not … meet United States Postal Service (USPS) standards for bar code mailing. The USPS has implemented Intelligent Bar Codes … to provide agencies with a list of employees whose zip code in PayServ does not match the zip code for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1073-modification-control-d-report-npay766-employee-address-not-barcodeableSchuyler County – Court and Trust Funds (2021-C&T-1)
… (Clerk) office when payments are deposited as required by court order. Pursuant to New York State Finance Law, … estates are entrusted to the Treasurer for safekeeping by order of the County Surrogate’s Court (Surrogate’s Court). … safeguard these funds. Key Findings The records maintained by the Treasurer were incomplete and outdated. We found two …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2021/12/10/schuyler-county-court-and-trust-funds-2021-ct-1DiNapoli: Former City of Corning Clerk Arrested for Stealing Public Funds
… New York State Comptroller Thomas P. DiNapoli today announced … encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-former-city-corning-clerk-arrested-stealing-public-fundsBrocton Central School District – Claims Audit (2023M-15)
… for payment because they had one or more exceptions . For example: All 100 claims were paid without documentation to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15Orchard Park Central School District - Financial Management and Payroll (2018M-89)
… Park Central School District Financial Management and Payroll 2018M89 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollVillage of Afton – Claims Auditing and Disbursements (2023M-177)
… claims totaling $13,356 were paid prior to audit and one claim totaling $793 did not include adequate supporting … anyone other than current Village officials or employees. In addition, we reviewed 50 disbursements totaling $11,480 … Discontinue authorizing the Clerk-Treasurer to pay claims in advance of audit and ensure claims contain sufficient …
https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177Whitney Point Central School District – Extra-Classroom Activities (2016M-282)
… Purpose of Audit The purpose of our audit was to determine whether the Board … The Whitney Point Central School District is located in the Towns of Barker, Chenango, Lisle, Maine, Nanticoke and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mYoung Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)
… of Trustees and has approximately 290 students, is located in the City of Rochester, Monroe County. The School had …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technologyOpinion 92-56
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … PUBLIC OFFICERS AND EMPLOYEES -- Compensation (payment of flat monthly allowance for use of private automobile on …
https://www.osc.ny.gov/legal-opinions/opinion-92-56State Comptroller DiNapoli Releases Municipal Audits
… the sale of three properties, which officials plan to sell in 2022. However, the board has not developed alternative … record, report and disburse village funds and was arrested in February 2021 and charged with grand larceny, falsifying … business records, forgery, and official misconduct. In December 2021, she pleaded guilty to petit larceny and …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-1Opinion 92-57
… or statutory amendments that bear on the issues discussed in the opinion. SEWER RENTS -- Interest and Penalties (by … STATE FINANCE LAW, §§112, 179-p; VILLAGE LAW, §11-1120: In the absence of an agreement approved by the State … and providing for the payment of interest by the State in the event of late payment, there is no authority for the …
https://www.osc.ny.gov/legal-opinions/opinion-92-57DiNapoli: Former Director Allegedly Stole $1,700 From Hornell Partners for Growth
… the city’s Business Improvement District, according to New York State Comptroller Thomas P. DiNapoli, the New York State Police and Steuben County District Attorney Brooks Baker. … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-former-director-allegedly-stole-1700-hornell-partners-growthJustice Court Fund: Invoice Billing Program
… submits his or her monthly report to the Justice Court Fund (JCF). At the time of filing each justice must send a … reviews and processes the monthly report to determine the State, County and local shares of money reported and fees … and billing statement to the CFO for the amount due the State (includes refunds paid by OSC) and County. When village …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programComptroller DiNapoli Releases School Audits
… with her job duties. Liverpool Central School District – Employee Compensation and Benefits (Onondaga County) District …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-audits-0State Comptroller Thomas P. DiNapoli Statement on Executive Budget
… that actions are taken to improve the long-term stability of the state’s finances, while ensuring adequate funding for … to develop clear guidelines on the appropriate use of these reserves. In addition to protecting reserve funds, … “I remain concerned about the state’s debt burden, one of the highest in the nation and which continues to grow. I …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-executive-budgetTown of Coldspring – Town Clerk Operations (2013M-137)
… Purpose of Audit The purpose of our audit was to evaluate the operations and financial practices of the … accurately record all transactions, remit moneys due to the Supervisor and other entities in a timely manner, or … a timely manner. The Clerk inappropriately inter-mingled her personal financial activity with the Town’s business. The …
https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137Panama Central School District – Procurement (2024M-73)
… requires purchase contracts that exceed certain thresholds to be competitively bid. In addition, the claims auditor did … auditor did not help ensure that District funds were used to procure goods and services in a prudent and economical … officials delegated their procurement responsibilities to other individuals and did not ensure these individuals …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/panama-central-school-district-procurement-2024m-73