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DiNapoli: Three Syracuse School District Employees Charged With Fraud in Scheme
… Program were arrested for engaging in several schemes to defraud the program following a joint investigation. Jason … Law §496.03). “Cecile, DeCarlo and Murray were supposed to help the students of Syracuse graduate from high school,” … that needed to be taught. Murray then allegedly padded her time sheets with hours from these non-existent classes. …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-three-syracuse-school-district-employees-charged-fraud-schemeComptroller DiNapoli & A.G. Schneiderman Announce Sentencing of Defendants in Elaborate Multi-Million Dollar Bid-Rigging Case Involving Public Contracts
… dollar public works contracts for Monroe County to favored and connected companies, resulting in the … General’s prosecution, these individuals exploited LDCs to their benefit, saddling Monroe County taxpayers with … conditional discharge, following a plea to one count of Attempted Combination in Restraint of Trade and Competition …
https://www.osc.ny.gov/press/releases/2016/05/comptroller-dinapoli-ag-schneiderman-announce-sentencing-defendants-elaborate-multi-million-dollarVillage of Lyndonville – Leave Time Benefits and Information Technology (2012M-259)
… Purpose of Audit The purpose of our audit was to determine if leave time benefits were administered in accordance with … discarded floppy disks without deleting such information first. The Mayor, contrary to adopted Board policy, took …
https://www.osc.ny.gov/local-government/audits/village/2013/03/08/village-lyndonville-leave-time-benefits-and-information-technology-2012m-259Town of Ellenburg – Justice Court and Town Clerk Financial Operations and Wind Power Revenues (2013M-190)
… Town officials on their use of these moneys to reduce the tax levy and build fund balance, we urge the Board to …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellenburg-justice-court-and-town-clerk-financial-operations-and-wind-powerVillage of Deposit – Fiscal Monitoring and Selected Financial Operations (2013M-205)
… financial condition and selected financial operations for the period March 1, 2012 to March 18, 2013. Background … and, ultimately, did not adopt reasonable budgets for the general, water and sewer funds. Inaccurate budgeting …
https://www.osc.ny.gov/local-government/audits/village/2013/12/13/village-deposit-fiscal-monitoring-and-selected-financial-operations-2013m-205Town of White Creek – Board Oversight of Financial Activities (2013M-64)
… unaware that the Town was not in compliance with payroll tax filing or payment requirements for Federal and State …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64Caton No. 1 Fire District – Financial Oversight (2013M-262)
… Caton No. 1 Fire District is a district corporation of the State, distinct and separate from the Town of Caton and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262Tuition Assistance Program – Metropolitan Learning Institute
… Purpose To determine whether the Metropolitan Learning Institute … aid. Background TAP is an entitlement program designed to provide funds for paying tuition costs in New York … the second module and one student who did not demonstrate her academic preparedness. Key Recommendations The Higher …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/tuition-assistance-program-metropolitan-learning-instituteOpinion 91-42
… in the opinion. FIRE DEPARTMENT -- Villages (authority to transfer department funds to village treasurer); (cooperative … as, for example, membership dues, foreign fire insurance tax proceeds (see Insurance Law, §§9104, 9105) and the …
https://www.osc.ny.gov/legal-opinions/opinion-91-42XII.8.A Workflow in the Accounts Payable Module – XII. Expenditures
… an overview and guidance to Business Units regarding voucher workflow in the Accounts Payable module. Online Business Units should document voucher approvals in the Statewide Financial System (SFS) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8a-workflow-accounts-payable-moduleOpinion 89-4
… the town as depository is because the other bank refused to comply with the town's preferred policy of requiring securities pledged as collateral to be held by a third party custodian. (2) A town may sell … or employee has an interest in any contract with his or her municipality if he or she receives a direct or indirect …
https://www.osc.ny.gov/legal-opinions/opinion-89-4Opinion 91-40
… time spent on ordered military duty for the greater of 30 calendar days or 22 working days. Thus, if an employee's first 30 calendar days of ordered military duty do not include at … to the city. Military Law, §242(5) provides as follows: Pay for military duty. Every public officer or employee shall …
https://www.osc.ny.gov/legal-opinions/opinion-91-40Monroe County - Financial Condition (2018M-179)
… $12.4 million in one-time increases that are unlikely to recur. The County relied on $65 million in revenue … $30.85 million in reported general fund interfund advances to cover deficit cash balances in 2017. The County does not have sufficient general fund balance to mitigate significant revenue shortages or unanticipated …
https://www.osc.ny.gov/local-government/audits/county/2018/12/07/monroe-county-financial-condition-2018m-179Opinion 89-18
… amount of the unauthorized payments. If the town obtains a money judgment, it may be enforced in the manner provided by …
https://www.osc.ny.gov/legal-opinions/opinion-89-18Human Resource Practices
… Objective To determine if State University of New York (SUNY) Upstate … System Administration continued to pay a former President her presidential salary of $608,000 while she was on leave in …
https://www.osc.ny.gov/state-agencies/audits/2019/09/25/human-resource-practicesDisability Retirement Applications – When Employees Retire
… A disability application can be filed by the employee or someone … on behalf of your employee. When we receive a disability retirement application, we review it to determine if it meets … notify you that your employee has filed for disability retirement. We then assemble a medical file for the member, …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/disability-retirement-applicationsOpinion 88-77
… provision by the corporation of arts-in-education programs to the district. However, disclosure would be required under General Municipal Law, §803. This is in reply to your letter in which you inquire whether a school board … is deemed to have an interest in any contract of his or her municipality with a corporation of which he or she is an …
https://www.osc.ny.gov/legal-opinions/opinion-88-77Travel FAQs
… a receipt is not available (e.g., Garden State Parkway, NYC Westside Highway Bridge). Parking (e.g., coin meter …
https://www.osc.ny.gov/state-agencies/travel/travel-faqsState Comptroller Releases School District Audits
… Inventory (Suffolk County) At the time of initial visits to nine district buildings, auditors were unable to locate 146 of 475 IT assets tested (31 percent). It took … was used to process 510 financial transactions after her resignation. In addition, school officials did not adopt …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-releases-school-district-auditsTown of Sullivan – Internal Controls Over Selected Financial Operations (2013M-267)
… also the appointed Receiver of Taxes. In 2012, the total tax warrant was approximately $9.9 million. Key Findings The … weaknesses with how the Clerk handled the $17.1 million of tax and penalty payments. The Board has not established … duties related to her position as the Receiver of Taxes. Tax collections were not deposited in the bank or remitted to …
https://www.osc.ny.gov/local-government/audits/town/2013/12/27/town-sullivan-internal-controls-over-selected-financial-operations-2013m-267