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Town of Philipstown - Board Oversight of Water Billing Operations (2019M-43)
… complete report - pdf] Audit Objective Determine whether the Board provided proper oversight of water billing operations. Key Finding The Board did not provide proper oversight over the water …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-philipstown-board-oversight-water-billing-operations-2019m-43Opinion 95-32
… on the issues discussed in the opinion. MUNICIPAL FUNDS -- Deposits and Investments (use of model security and custodial … to, inter alia , prescribe uniform procedures for securing deposits and investments of public funds by local governments, including fire districts. All public deposits in excess of the amount insured under the provisions …
https://www.osc.ny.gov/legal-opinions/opinion-95-32Unified Court System Bulletin No. UCS-267
… of New York SN New York State Court Officers Association SR New York State Supreme Court Officers Association SY New … units (Bargaining Units DR, F8, G9, SA, SD, SG, SK, SN, SR, SY, S9) provides for an increase in Location Pay for … after processing of the automatic increase: NHRP703 Mass Salary Additional Pay Report This report identifies all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-267-october-2018-ucs-increases-location-pay-and-location-pay-midFormer Treasurer of Putnam Engine & Hose Co. of the Port Chester Volunteer Fire Dept. Pleads Guilty to Embezzling More Than $38,000
… Director-in-Charge of the New York Field Division of the Federal Bureau of Investigation ("FBI"), and George P. Beach … Gerardi was arraigned on Monday in White Plains federal court and pled guilty today before U.S. Magistrate Judge Paul … $38,236.99 from Putnam Engine & Hose through approximately 28 fraudulent transactions. Gerardi told the president of …
https://www.osc.ny.gov/press/releases/2018/12/former-treasurer-putnam-engine-hose-co-port-chester-volunteer-fire-dept-pleads-guilty-embezzling-moreState Comptroller DiNapoli Releases Municipal Audits
… spent appropriately and effectively." City of Binghamton – Water System Cybersecurity (Broome County) The city does not … on system cybersecurity threats. Water plant officials do not receive alerts to such threats from key sources, … Ski Area, has not developed policies or procedures for how ski collections should be recorded, deposited and …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea Of Former Halfmoon Town Supervisor For Stealing Campaign Funds
… States Attorney's Office for the Northern District of New York. "It's disturbing when an elected official abuses the … certain checks made payable to her campaign. In one FBI interview, Wormuth attributed some of her actions to her …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-former-halfmoon-town-supervisor-stealingReal Property Dispositions
… Purpose To determine whether the Port Authority of New York and New Jersey: evaluated properties that are not … appropriate payment amounts from the sales of real property. Background The Port Authority of New York and New … of non-compliance with the AI’s ten primary administrative requirements for the seven properties. Key Recommendations …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/real-property-dispositionsOpinion 92-55
… system. A village may accept dedication of private water lines of an outside consumer if it is determined that the lines are needed to further a proper village purpose. This is … village to cover the cost of operating and maintaining the lines acquired from the private owners. Village Law, §11-1120 …
https://www.osc.ny.gov/legal-opinions/opinion-92-55State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … purchases. As a result, 314 of the 438 (72 percent) claims auditors reviewed were either not properly supported … Management (Allegany County) The board did not effectively manage fund balance and spent down fund balance by $427,000 …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… guide the budget development process or establish reserve funds to help finance future capital needs. Town of Cicero – …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Former Hannibal Fire Chief and Father Indicted for Allegedly Stealing Go-Kart Proceeds
… announced the indictment of former Hannibal Fire Chief Chris Emmons and his father Carl Emmons Sr., a volunteer … in combating these crimes.” In February 2016, then-Chief Chris Emmons convinced the Hannibal Fire Company to pay for … The Kartway was in operation from 2017 to 2022 and run by Chris Emmons, his family members and others. Proceeds from …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-former-hannibal-fire-chief-and-father-indicted-allegedly-stealing-go-kart-proceedsDiNapoli: Albany Man Pleads Guilty to Stealing More Than $230,000 From Elderly State Pensioner
… York State Police Superintendent Steven G. James announced the guilty plea of Devin Zielinski, 33, for stealing over … Albany woman, pleaded guilty to grand larceny in the third degree last year. “Preying on a vulnerable senior … the toilet and shower in the home were inoperable, animal feces were on the floor, and the victim was found in …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-albany-man-pleads-guilty-stealing-more-230000-elderly-state-pensionerXVI.3.F Public Benefit Corporations – XVI. Financial Reporting
… Policy Reference: GASB Codification Section 2100 – Defining the Financial Reporting Entity Process and Document Preparation: The following is a discussion of each public benefit corporation, public … under the caption, "Public Benefit Corporations," except where otherwise noted. PUBLIC BENEFIT CORPORATIONS INCLUDED …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3f-public-benefit-corporationsBarnard Fire Department – Financial Controls (2015M-134)
… Board of Directors, is affiliated with the Barnard Fire District and provides fire protection and rescue services for the District’s taxpayers. Expenditures for the 2014 fiscal year …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/09/25/barnard-fire-department-financial-controls-2015m-134Clinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
… January 1, 2011 through December 19, 2013. Background The Clinton Volunteer Fire Department, Inc. is a tax-exempt, … that provides fire protection services to the East Clinton Fire District in the Town of Clinton, Dutchess …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financialState Comptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Town of Bath – Real Property Tax Exemptions Administration (Steuben County) Auditors reviewed 125 real property tax exemptions totaling $52.1 million and … books and records, as required. Town of Lysander – Real Property Tax Exemption Administration (Onondaga County) …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits-0Town of Oswego – Financial Condition and Information Technology (2017M-290)
… Purpose of Audit The purpose of our audit was to determine whether … financial and capital plans. The Board did not adopt IT breach notification policies and procedures, back-up … a disaster recovery plan and policies and procedures for breach notification and data back-up. … Town of Oswego …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-oswego-financial-condition-and-information-technology-2017m-290East Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
… January 1, 2015 through April 12, 2017. Background The East Bloomfield-Holcomb Fire Department provides fire protection services for the East Bloomfield Fire District, which covers the Town of East …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operationsDiNapoli: Former Crystal Beach Fire Department Treasurer Sentenced in More Than $82,000 Theft
… Fire Department treasurer was sentenced today in Ontario County Court after he stole more than $82,000 from the … Mason, 44, of Canandaigua, to one to three years in prison and ordered him to make $82,353 in restitution. Mason …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-former-crystal-beach-fire-department-treasurer-sentenced-more-82000-theftDiNapoli: Former Clerk Treasurer for the Village of Speculator Charged With Larceny
… York State Police and Hamilton County District Attorney Christopher C. Shambo for working with my office to hold her …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-former-clerk-treasurer-village-speculator-charged-larceny