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Town of Shandaken – Employee Compensation and Benefits (2017M-289)
… Purpose of Audit The purpose of our audit was to determine whether Town officials … 1, 2016 through October 31, 2017. Background The Town of Shandaken is located in Ulster County. The Town is … paid for employee benefits are accurate and seek recovery of inappropriate payments. Periodically review accrued leave …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-shandaken-employee-compensation-and-benefits-2017m-289Stafford Fire Department, Inc. – Controls Over Financial Activities (2014M-274)
… Purpose of Audit The purpose of our audit was to examine the Department’s controls over … The Stafford Fire Department, Inc. is located in the Town of Stafford in Genesee County and provides fire protection …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/stafford-fire-department-inc-controls-over-financialGates-Chili Central School District - Financial Management (2019M-53)
… insurance reserves were overfunded by $2.86 million as of June 30, 2018. The Board increased real property taxes by … estimates for revenues and appropriations and the amounts of fund balance and reserves that will be used to fund … District officials disagreed with certain aspects of our findings and recommendations but indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53Opinion 94-13
… in the opinion. PAID FIREFIGHTERS -- Disability Benefits (procedure to terminate for engaging in prohibited employment) … FIRE PROTECTION AND PREVENTION -- Disability Benefits (procedure to terminate for engaging in prohibited employment) … the retirement of a firefighter under any available procedure including, but not limited to, the circumstances …
https://www.osc.ny.gov/legal-opinions/opinion-94-13Opinion 90-15
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Department (establishment of position of deputy town … Whether a town board of a town which has established a police department and has appointed the town supervisor as … commissioner pursuant to Town Law 150 may appoint a deputy police commissioner to act in the absence or inability of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-15Opinion 2004-7
… the tax levy procedures set forth in Village Law §11-1118, for the enforcement of delinquent water user charges against … make connections with mains and reservoirs of the village for the purpose of drawing water therefrom, and "fix the … permit the use of water under that section if the supply for the village and its inhabitants would thereby become …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7Opinion 88-39
… UNIFORM JUSTICE COURT ACT, §2021(1): Cash bail which is posted in a town justice court in connection with a felony complaint, is held by the town court, and is forfeited while the … a town in the county or a village located within the town is entitled to receive distribution of cash bail forfeited in …
https://www.osc.ny.gov/legal-opinions/opinion-88-39DiNapoli: Growth in Local Sales Tax Collections Slowed in 2024
… totaled $23.4 billion in calendar year 2024, an increase of 1.6% or $376 million from 2023, according to a report … COVID-19 pandemic decline in 2020, and was less than half of the average pre-pandemic growth rate (3.8%) of 2011 to 2019 following the Great Recession. “New York’s …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-growth-local-sales-tax-collections-slowed-2024Government-Wide Financial Data – 2023 Financial Condition Report
… Government-wide financial statements provide a long-term view of finances. They record revenues and expenses when the … see the Statistical Section of the Annual Comprehensive Financial Report (ACFR) (Net Position by Component, Changes … Governmentwide financial statements provide a longterm view of finances …
https://www.osc.ny.gov/reports/finance/2023-fcr/government-wide-financial-dataComptroller DiNapoli And A.G. Schneiderman Announce Sentencing of New Jersey Woman in Theft of More Than $162,000 in New York State Pension Benefits
… N.J., to six months in jail and five years of probation for the theft of more than $162,000 in pension benefits from … Thomas P. DiNapoli. "I thank Attorney General Schneiderman for partnering with us to protect public money and root out … it harms all of the retirees who count on their pension for a secure retirement. Through my office's joint …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-new-jersey-woman-theft-more-162000-newState Comptroller DiNapoli Releases Municipal & School Audits
… financial and capital plans. Their budgeting practice of consistently appropriating $1.4 million in fund balance … over three fiscal years is, in effect, a reservation of fund balance that is not allowed by statute and a circumvention of the 4% surplus fund statutory limit. As a result, district …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 2004-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … reimbursements by the village for health care benefits of its officers and employees. This is in response to your …
https://www.osc.ny.gov/legal-opinions/opinion-2004-8Opinion 89-57
… requirements. 1971 Opns St Comp No. 71-76, unreported is superseded. This is in reply to your letter asking whether … a village, without competitive bidding, may contract with the town in which the village is located for the town to repair and improve certain village streets. …
https://www.osc.ny.gov/legal-opinions/opinion-89-57Buffalo Academy of Science Charter School - Procurement (2019M-250)
Determine whether a competitive process is used to procure goods and services
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/13/buffalo-academy-science-charter-school-procurement-2019m-250Opinion 90-27
… in the opinion. FIRE COMMISSIONERS -- Appointment (in joint fire district) FIRE DISTRICTS -- Establishment of (joint fire district) TOWN BOARD -- Powers and Duties (appointment of commissioners of joint fire district); (establishment of joint fire district) …
https://www.osc.ny.gov/legal-opinions/opinion-90-27Opinion 92-27
… Teachers , 40 NY2d 268, 386 NYS2d 657; cf . Mineola Union Free School District v Mineola Teachers Association , 41 NY2d …
https://www.osc.ny.gov/legal-opinions/opinion-92-27Opinion 95-4
… an investigation regarding the propriety of payments made with county funds to reimburse officials upon the submission … board of supervisors has become aware of allegations with respect to possible criminal conduct relating to two … submitted to the county by a public official who is paid with county moneys; and charges billed to the county for …
https://www.osc.ny.gov/legal-opinions/opinion-95-4Comptroller DiNapoli, A.G. Schneiderman & DOI Commissioner Peters Announce The Sentence of Non-Profit Executive In Theft Scheme
… funds to pay the mortgage and utilities on a commercial building she owned through a holding company, instead of using the building for the programs she promised to provide. To obtain … grants Angeldocs received, Ogundu claimed that she was building a state-of-the-art demonstration kitchen and making …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-ag-schneiderman-doi-commissioner-peters-announce-sentence-non-profit-executiveDiNapoli: Owner and Employee of Medical Transport Company Arrested for Defrauding Medicaid
… County Sheriff Dominic Dagostino announced the arrest of Muhammad Adnan Saeed, owner of Sublime Medical Transportation and Heather Smith an employee/driver for the company, for the alleged theft of over $700,000 from the state’s Medicaid program. Saeed and …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-owner-and-employee-medical-transport-company-arrested-defrauding-medicaidOpinion 89-48
… This opinion represents the views of the Office of the State Comptroller at the time it was … in each of which he shall write the particulars of the notice of claim property (sic) belonging therein. The date, …
https://www.osc.ny.gov/legal-opinions/opinion-89-48