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Capital Planning
… Purpose To determine whether the Niagara Frontier Transportation Authority (NFTA) has … authority responsible for air and public transportation in Erie and Niagara counties in New York State. NFTA businesses … Other Related Audits/Reports of Interest New York State Canal Corporation: Infrastructure Inspection and Maintenance …
https://www.osc.ny.gov/state-agencies/audits/2016/04/01/capital-planningDiNapoli: Former Lake Luzerne Trustee Arrested for Stealing More Than $127,000 From South Warren Snowmobile Club
… trustee Mark McLain for allegedly swindling $127,723.84 from the South Warren Snowmobile Club (SWSC). McLain was … his misdeeds.” McLain, 72, served as the SWSC Treasurer from 1999 to early 2020. The club receives funding from … by filing a complaint online at https://www.osc.state.ny.us/investigations , or by mailing a complaint to: Office …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-former-lake-luzerne-trustee-arrested-stealing-more-127000-south-warren-snowmobile-clubState Comptroller DiNapoli Releases Municipal Audits
… local government audits were issued. Eaton No. 1 Fire District – Board Oversight (Madison County) District officials did not adequately monitor financial … performed. In addition, the board did not ensure that the district’s required annual financial reports were filed in a …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Former Riverside Village Clerk Pleads Guilty in $50,000 Theft
… restitution after admitting Friday to repeatedly pilfering village coffers to pay for white water rafting and dating … Kings Mountain, N.C. “This case represents yet another in a recent sad epidemic of public trust violations,” Steuben … 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/2015/03/dinapoli-former-riverside-village-clerk-pleads-guilty-50000-theftComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … or establish sound policies and procedures related to credit card usage and did not provide sufficient oversight … expenditures. The treasurer paid credit card claims prior to board approval. City of Salamanca – Selected Financial …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… prohibited conflicts of interest and allowed claims to be paid prior to audit and approval. The board also did not adopt a code of … the district and his snow plowing business. Contrary to New York State Town Law, the treasurer paid certain claims …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Binghamton Woman Charged With Stealing Deceased Father-in-Law's Pension Payments
… announced today. “The defendant allegedly took advantage of her father-in-law’s death to personally profit, buying … bank account,” DiNapoli said. “Thanks to the work of my investigative team and Broome County District Attorney … his passing. The state retirement system became aware of Burnett’s death in July 2022 and stopped payments. After …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-binghamton-woman-charged-stealing-deceased-father-laws-pension-paymentsEarly Childhood Learning Center of Greene County – Compliance With the Reimbursable Cost Manual
… is an SED-approved, not-for-profit private school located in Greene County that provides preschool special education … fiscal year ended June 30, 2015, ECLC reported $547,761 in reimbursable costs on its CFR for the rate-based preschool … the fiscal year ended June 30, 2015, we identified $12,843 in reported non-personal service costs that did not comply …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/early-childhood-learning-center-greene-county-compliance-reimbursable-cost-manualProperty Tax Credits
… oldest program (the Property Tax Freeze program) beginning in levy year 2014. Each of these credits are intended to … duplicate payments or home owner or property not eligible. In addition, we worked with the Department to return 20 …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/property-tax-creditsBright Start Pediatric Services, LLC – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED’s) … to children with disabilities between the ages of three and five years. Pursuant to the State Education Law, … costs for the preschool Special Education Itinerant Teacher (SEIT) program we audited. Key Finding We identified …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/bright-start-pediatric-services-llc-compliance-reimbursable-cost-manualCircle of Friends – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs submitted by Circle of Friends on its Consolidated Fiscal Reports (CFRs) were … the fiscal year ended June 30, 2013. Background Circle of Friends provides preschool special education services to children with disabilities between the ages of three and five years. Pursuant to the State Education Law, …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/circle-friends-compliance-reimbursable-cost-manualState Agencies Bulletin No. 954
… Purpose To inform agencies of the new Additional Pay Earnings codes and to provide instructions … the calculation of overtime. OSC Actions OSC has created new Additional Pay earnings codes to be used to pay the … to the Payroll Audit mailbox. … To inform agencies of the new Additional Pay Earnings codes and to provide instructions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/954-mentoring-premium-nys-schools-deaf-and-blindMonroe 1 Board of Cooperative Educational Services – Procurement of Professional Services (2016M-176)
… services for the period July 1, 2014 through April 26, 2016. Background The Monroe 1 Board of Cooperative … for the 2015-16 fiscal year totaled approximately $129.26 million. Key Findings The purchasing policy and …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/29/monroe-1-board-cooperative-educational-services-procurement-professional-servicesDiNapoli: Tax Cap Below Two Percent
… 31 will be capped at 1.56 percent for 2021, according to State Comptroller Thomas P. DiNapoli. This figure affects tax … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 170,000 …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-tax-cap-below-two-percentSt. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)
… Objective Determine whether the St. Lawrence-Lewis Board of Cooperative Educational Services (BOCES) officials … was erased before assets with hard drives were disposed of. Sixty-nine out of 140 recorded IT assets could not be located. These assets …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/01/st-lawrence-lewis-board-cooperative-educational-services-capital-assets-2023m-99Personal Income Tax and Property Tax
… by the Department were appropriate and complied with New York State tax laws and regulations. Our Office examined refunds …
https://www.osc.ny.gov/state-agencies/audits/2019/09/12/personal-income-tax-and-property-taxOpinion 2002-11
… Award Programs (point accumulation for responding to both fire and ambulance calls) GENERAL MUNICIPAL LAW §217(c): For … purposes of earning a year of firefighting service under a fire district service award program that provides points for … twenty-five points for responding to the minimum number of fire company calls other than emergency rescue and first aid …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11-0Opinion 2002-11
… Award Programs (point accumulation for responding to both fire and ambulance calls) GENERAL MUNICIPAL LAW §217(c): For … purposes of earning a year of firefighting service under a fire district service award program that provides points for … twenty-five points for responding to the minimum number of fire company calls other than emergency rescue and first aid …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11DiNapoli: Two Arrested for Stealing More Than $200,000 From 86-Year-Old State Pensioner
… aware of suspicious financial transactions in the victim’s account, the victim’s son and daughter-in-law reached out to … Security Income (SSI) were deposited into the victim’s account. The investigation revealed that the defendants … than $200,000 in cash withdrawals. In addition, a CashApp account was opened in the victim’s name without the victim’s …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-two-arrested-stealing-more-200000-86-year-old-state-pensionerNew York State Rent Relief Funding: Spotlight on New York City
… Spotlight on New York City August 2021 PDF Version Highlights New York State has the highest share of renter households in …
https://www.osc.ny.gov/reports/osdc/new-york-state-rent-relief-funding-spotlight-new-york-city