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Oversight of School Safety Planning Requirements
… of stakeholders from the School Districts, including representatives from the school board and parent, teacher, … appoint district-wide safety teams including all required representatives, or train employees on the plans. The …
https://www.osc.ny.gov/state-agencies/audits/2019/04/08/oversight-school-safety-planning-requirementsState Comptroller DiNapoli Releases Municipal Audits
… is a top priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to … and effectively." Town of Berkshire – Justice Court Operation s (Tioga County) Justices did not accurately … combined cash surrender value of $119,871. Because General Municipal Law only authorizes group life insurance for …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 339
… All "cash equivalent" non-cash merit awards, such as gift certificates and bus or subway tokens. Awards from all … awards may consist of items such as store or restaurant gift certificates, bus tokens or transportation cards that … award is tangible personal property (other than cash, gift certificate or other cash equivalent items), it can be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/339-taxable-non-cash-merit-awards-mc-employeesState Comptroller DiNapoli Releases Municipal & School Audits
… Department – Credit Cards (Erie County) Of the credit card purchases totaling $216,961 examined, purchases totaling … guidelines. Although the board approved the credit card bills for payment, it did not ensure the related voucher … County) District officials did not ensure that credit card and purchase card charges were properly approved and …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-auditsComptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea of Former Highway Superintendent in Public Corruption Case
… Bureau Investigator Joel Cordone and Investigator David Buske, with support from Supervising Investigator …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-former-highway-superintendent-publicComptroller DiNapoli & A.G. Schneiderman Announce Arrest of Arizona Man For Theft of Over $100,000 in NYS Pension Benefits
… of 1998. “After his mother passed away, Mr. Eydeler hid her death and stole more than $100,000 in pension …
https://www.osc.ny.gov/press/releases/2016/08/comptroller-dinapoli-ag-schneiderman-announce-arrest-arizona-man-theft-over-100000-nys-pensionOversight of School Fire Safety Compliance
… determine if the State Education Department (Department) is providing effective oversight to ensure school compliance with required fire safety procedures … 1, 2013 through May 18, 2016. Background The Department is responsible for overseeing school fire safety and for …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/oversight-school-fire-safety-complianceDiNapoli: Potential Changes in Federal Policies Pose Risks for New York City's Budget
… Medicaid," DiNapoli said. "With these risks in mind, Mayor de Blasio and the city have prudently increased reserves to …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-potential-changes-federal-policies-pose-risks-new-york-citys-budgetRichburg-Wirt Fire District – Board Oversight (2025M-73)
… of New York (State), distinct from the municipalities in which they are located. Fire districts are generally … adopting required policies, conducting financial activity in a transparent manner, reviewing financial records, completing training in a timely manner and complying with purchasing …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/richburg-wirt-fire-district-board-oversight-2025m-73Caledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
… compensating controls are implemented to safeguard funds, and reviewing records and reports to detect discrepancies. The Department is composed of volunteer members and is governed by its bylaws and seven-member Board. The … or compensating controls implemented to safeguard funds and auditing records and reports to detect discrepancies …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025mState Agencies Bulletin No. 2312
… of the chart of accounts strings mapped to the position pools in PayServ. Affected Employees: All employee records … the chart of accounts strings for agency position pools. OSC Payroll will run a process on March 20, 2025 to … list of Department Budget Table USA rows for position pools that contain chart of accounts strings that will not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2312-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionTown and County Special Districts and Town Improvements
… address listed below. It should be sent no later than 14 calendar days after publication. This notice allows us to … calculate future average estimated cost thresholds. 2026 Special District Average Estimated Cost Thresholds … for which a Notice of Hearing is published from January 1, 2026 through December 31, 2026 Town Special Districts …
https://www.osc.ny.gov/local-government/required-reporting/town-and-county-special-districts-and-town-improvementsComptroller DiNapoli Releases State Audits
… of its internal control system. State Education Department (SED): Summit Educational Resources, Compliance … June 30, 2013, auditors identified $28,176 in other than personal service costs that did not comply with SED’s … The disallowances included $54,751 in various other-than-personal-service costs, such as property related costs and …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-state-auditsState Agencies Bulletin No. 842
… BU52 Public Employment Relations Board BU66 Legislative Commissions BU79 IOLA (Interest On Lawyer Account) Fund BU98 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/842-october-1-2008-increase-location-pay-and-mid-hudson-location-payOpinion 92-53
… forth in its resolution. November 12, 1992 Louis E. Wolfe, Esq., County Attorney County of Clinton …
https://www.osc.ny.gov/legal-opinions/opinion-92-53Opinion 93-12
… that the lodging expenses of a board member sharing a room with his or her spouse may be reimbursed by the municipality at the usual rate of a single occupancy room). Since the spouse of a member of a school district's …
https://www.osc.ny.gov/legal-opinions/opinion-93-12DiNapoli: Rochester Woman Pleads Guilty to Stealing Deceased Mother’s Pension Payments and Pays Full Restitution of Nearly $13,000
… pension system. As part of the plea, Walsh was ordered to pay full restitution upfront. “Ms. Walsh tried to profit off … A total of $19,524 in pension payments went to Walsh’s account. Walsh stole $12,973 by withdrawing over $4,000 from … her mother’s name to make personal credit card payments, pay for home improvements and buy groceries. Walsh pleaded …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-rochester-woman-pleads-guilty-stealing-deceased-mothers-pension-payments-and-pays-fullFood Metrics Implementation
… improperly included purchases made by entities that are not operated by the State, which we estimate total about $11 …
https://www.osc.ny.gov/state-agencies/audits/2017/09/18/food-metrics-implementationState Agencies Bulletin No. 621
… Bulletin 2368 Purpose To provide information to agencies on the use of Deduction Code 433, Unemployment Insurance … and pressing the delete key or by spacing this field out on the panel. Agencies must verify the data entered to the … To provide information to agencies on the use of Deduction Code 433 Unemployment Insurance Owed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/621-involuntary-deductions-unemployment-insurance-owedDiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Ordered To Pay Full Restitution for Theft of Nearly $90,000
… Franklin County District Attorney Elizabeth Crawford, and New York State Police Superintendent Steven G. James … former treasurer of the Essex County Agricultural Society and former Willsboro town clerk/tax collector, was sentenced to serve five years probation and ordered to pay full restitution of nearly $90,000 after …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-ordered-pay-full-restitution