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DiNapoli: Former Ulster County BOCES Criminal Justice Teacher Arrested for Defrauding the NYS Pension System Out of Over $157,000
… swindling the New York State and Local Retirement System (NYSLRS) out of $157,341.78 in unlawful pension … forged documents in an attempt to scam the pension system of over $157,000,” DiNapoli said. “I will continue to aggressively root out anyone trying to defraud the system. I thank District Attorney Clegg and the State Police …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-former-ulster-county-boces-criminal-justice-teacher-arrested-defrauding-nys-pension-systemOpinion 95-25
… FUNDS -- State Aid (applicability of provisions of section 54-a of the State Finance Law to payments provided in the aid … CONSTITUTION, ARTICLE VIII, §10; STATE FINANCE LAW, §§54, 54-a: The provisions of section 54-a of the State Finance Law …
https://www.osc.ny.gov/legal-opinions/opinion-95-25Oversight of the Agricultural Assessment Program (2017-S-26) 90-Day Response
To determine if the Department of Taxation and Finance’s (Department) Office of Real Property Tax Services (ORPTS) is properly calculating and communicating...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s26-response.pdfOversight of the Agricultural Assessment Program (2017-S-26)
To determine if the Department of Taxation and Finance’s (Department) Office of Real Property Tax Services (ORPTS) is properly calculating and communicating...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s26.pdfCayuga County Soil and Water Conservation District – Financial Condition (2020M-91)
Determine whether Cayuga County Soil and Water Conservation District (District) officials effectively managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/cayuga-county-soil-and-water-2020-91.pdfComptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of the Allegany Engine Company , Columbia County and the Town of Tuxedo . “In … is being spent appropriately and effectively.” Allegany Engine Company – Controls Over Financial Activities … announced his office completed audits of the Allegany Engine Company Columbia County and the Town of Tuxedo …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1Selected Aspects of Accommodations for Passengers With Disabilities
… selected requirements of the Americans with Disabilities Act, the Rehabilitation Act of 1973, and corresponding federal regulations to make … City metropolitan area. The Americans with Disabilities Act of 1990 (Act or ADA) was signed into law to provide … selected requirements of the Americans with Disabilities Act the Rehabilitation Act of 1973 and corresponding federal …
https://www.osc.ny.gov/state-agencies/audits/2021/07/29/selected-aspects-accommodations-passengers-disabilitiesSlate Hill Fire District – Procurement and Claims Processing (2021M-105)
Determine whether the Slate Hill Fire District’s (District) Board ensured that goods and services were procured in accordance with the District’s procurement policy and whether claims were adequately supported, and for a valid purpose before payment.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/slate-hill-fire-district-2021-105.pdfTown of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)
… in Nassau County. The District, which provides refuse collection and recycling pickup services to more than 55,000 households and …
https://www.osc.ny.gov/local-government/audits/district/2017/03/17/town-hempstead-sanitary-district-no-2-financial-condition-and-procurement-2016mDiNapoli Issues Preliminary Analysis of 2021-22 Executive Budget
… aid will total $76.6 billion in SFY 2020-21, up 30.2 percent from the prior year, largely reflecting measures … state support for school districts by $607 million, or 2.1 percent, on a school year basis. Among the most … towns and villages from a withholding and redirection of county sales tax revenue. These payments would be reduced by …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-issues-preliminary-analysis-2021-22-executive-budgetUrban Choice Charter School - Credit Card Expenditures (2019M-192)
… credit card purchases were adequately supported and for appropriate purposes. Key Findings Credit card users did … whether 10 credit card transactions totaling $265 were for appropriate purposes. Key Recommendations Ensure that all … credit card purchases were adequately supported and for appropriate purposes …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/urban-choice-charter-school-credit-card-expenditures-2019m-192Norwich City School District - Fund Balance Management (2018M-198)
Determine whether District officials adequately managed fund balance in the general fund.
https://www.osc.ny.gov/files/local-government/audits/pdf/norwich-198.pdfDiNapoli: Florida Man Sentenced to Pay Full Restitution for His Theft of Nearly $80,000 in His Deceased Father's NYS Pension Payments
… County District Attorney Anne T. Donnelly announced the son of a state pensioner from Long Island was sentenced to … County District Attorney Anne T Donnelly announced the son of a state pensioner from Long Island was sentenced to …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-florida-man-sentenced-pay-full-restitution-his-theft-nearly-80000-his-deceased-fathers-nysGenesee Community Charter School Non-Payroll Disbursements (2020M-34)
Determine whether School officials ensured that nonpayroll disbursements were adequately supported, properly approved and for School-related purposes.
https://www.osc.ny.gov/files/local-government/audits/pdf/genesee-community-charter-2020-34.pdfJefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)
… September 30, 2013. Background The Jefferson County Soil and Water Conservation District provides services and funds projects related to the conservation of soil and … Jefferson County Soil and Water Conservation District Internal Controls Over Selected Financial Operations …
https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-overAudit of the Tuition Assistance Program at Pratt Institute
… and architecture. The school has affiliated programs at the Pratt Munson Williams Proctor Art Institute in Utica and the Delaware College of Art and Design in Wilmington, Delaware. Pratt serves approximately 4,700 … Corporation: Audit of the Tuition Assistance Program at Medgar Evers College (2011-T-4) State Education …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/audit-tuition-assistance-program-pratt-instituteOpinion 88-7
… use debt service appropriation where surplus bond proceeds available) TOWN LAW, §112(1); GENERAL MUNICIPAL LAW, §9; … and appropriated for the purpose, the debt service need not be paid from the assessments. 4 Opns St Comp, 1948, p 315 … service should be paid from the moneys raised therefor and not from the surplus bond proceeds. File No. 3046 relied in …
https://www.osc.ny.gov/legal-opinions/opinion-88-7Opinion 2005-6
Whether a town may donate monies to sponsor a symposium on violence by teens in the community to be conducted and hosted by a parochial school
https://www.osc.ny.gov/legal-opinions/opinion-2005-6Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management Audit Follow Up (2016M-249-F)
… report released in December 2016. Background BOCES serves 25 school districts in an eight-county region and is governed … general fund budget totaled approximately $102.7 million. Results of Review Based on our limited procedures, BOCES has …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/10/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesOpinion 92-40
… of fees at county landfill) FEES -- Rates (authority to impose fees to produce revenue for general purposes) … provide for the separation, collection and management of solid waste in the county. That section further authorizes a county …
https://www.osc.ny.gov/legal-opinions/opinion-92-40