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Opinion 2004-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … permit the historical society to use the unneeded space in a municipal building, without payment of cash rent, … contract is at least equal to the value of the use of the space in the building. You ask whether a village may permit …
https://www.osc.ny.gov/legal-opinions/opinion-2004-6DiNapoli: Job Creation Increases for IDA Projects
… the life of these projects, at a median cost of $1,882 per job gained. In 2013, cumulative job gains equaled 199,943 with the median cost per job gained of $2,095. The five IDAs with the largest job …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-job-creation-increases-ida-projectsState Agencies Bulletin No. 2355
… that position pools in PayServ may require updates for SFS lapsing Affected Employees: All agencies with … are attached to position pools in PayServ will be lapsing and will no longer be available for use in PayServ. Effective … for agencies regarding lapsing (including the OSC Accounting Operations Advisory Number 6) can be found at: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2355-sfs-chartfield-strings-payserv-09152025-09302025-lapse-datesAudits of Local Governments & Schools
… The Office of the New York State Comptroller’s Division of Local Government and School Accountability conducts performance audits of local … criteria. Local officials use audit findings to improve program performance and operations, reduce costs and …
https://www.osc.ny.gov/local-government/auditsIX.10.C Federal Treasury Offset Program (TOP) Agency Responsibilities – IX. Federal Grants
… to make payment to the federal government promptly or contest the billing. If a notice of unpaid debt is received … payment to the federal government in a timely manner or contest the billing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10c-federal-treasury-offset-program-top-agency-responsibilitiesComptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea and Sentencing of Robert Wiesner in Bid-Rigging Case
… Attorney General Eric T. Schneiderman today announced the guilty plea of Robert Wiesner, the former Security Director … works contract in Monroe County. Wiesner today entered a guilty plea before The Honorable Dennis M. Kehoe in Monroe … Dominick Zarrella. Executive Deputy Attorney General Kelly Donovan leads the Criminal Justice Division. Since …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-and-sentencing-robert-wiesner-bid-riggingVillage of Suffern – Budget Review (B8-15-13)
… evaluation of the Village of Suffern’s proposed budget for the 2015-16 fiscal year. Background The Village of … $17.9 million. Key Findings Significant revenue and expenditure projections in the adopted budget are … to use the tax stabilization reserve to lessen the real property tax levy. … Village of Suffern Budget Review …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13Village of Leicester – Financial Management (2025M-7)
… fund balance? Audit Period June 1, 2021 – January 16, 2025 Understanding the Program A key measure of a village’s … to an OSC Audit Report , which you received with the draft audit report. We encourage the Board to make the CAP …
https://www.osc.ny.gov/local-government/audits/village/2025/05/09/village-leicester-financial-management-2025m-7Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … Authority – Selected Financial Operations (Fulton County) Tenant rental payments were properly recorded in the … prior to payment. Mechanicville Housing Authority – Tenant Rents (Saratoga County) The authority has adequate …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-1Tuition Assistance Program – Vaughn College
… Regulations when certifying students for State financial aid. Background TAP is the largest student grant program … scholarship programs. Schools receiving State financial aid payments are responsible for certifying student … that Vaughn's certification procedures for State financial aid substantially complied with the governing Law and …
https://www.osc.ny.gov/state-agencies/audits/2016/05/19/tuition-assistance-program-vaughn-collegeUnited Healthcare – Empire Plan Drug Rebate Revenue (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations made in our initial audit report, United HealthCare Insurance Company of New York: Empire Plan Drug …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/united-healthcare-empire-plan-drug-rebate-revenue-followLegislative and Executive Plan For ERS Tier 1 and 2 Members
Legislative and Executive Plan for Employees' Retirement System (ERS) Tier 1 and 2 members covered by Section 80-a
https://www.osc.ny.gov/files/retirement/publications/pdf/1861-legislative-executive-plan.pdfDiNapoli: Former City of Corning Clerk Arrested for Stealing Public Funds
… Comptroller Thomas P. DiNapoli today announced the arrest of former city of Corning clerk Stephanie Burlew. She was charged with grand larceny in the third degree, a class D felony, for allegedly misappropriating more than … that we continue to uncover local officials who take advantage of their position to steal taxpayer money,” said …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-former-city-corning-clerk-arrested-stealing-public-fundsOpinion 94-8
… This opinion represents the views of the Office of the State Comptroller at the time … those applicable to the fire district treasurer. You ask what are the qualifications for appointment to the office of … or during a vacancy in the office of treasurer, the deputy is vested with all of the powers and may perform all of the …
https://www.osc.ny.gov/legal-opinions/opinion-94-8City of Jamestown – Financial Condition (2016M-298)
… governed by an elected nine-member City Council. General fund budgeted appropriations for the 2016 fiscal year total … balanced budgets that include realistic estimates and fund recurring expenditures with recurring revenues. Develop … plan that includes realistic measures for rebuilding fund balance levels, addressing capital needs and restoring …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-jamestown-financial-condition-2016m-298DiNapoli: Former Le Roy Fire Dept Treasurer Sentenced For Gambling-Related Theft of $46,000
… for stealing nearly $46,000 in public funds to pay for gambling at local casinos, according to New York State … on the public’s dime,” DiNapoli said. “The solution is often the same: oversight, oversight, oversight. I thank … confessed to DiNapoli’s investigators that he was actively gambling during this time and used the money to cover his …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-former-le-roy-fire-dept-treasurer-sentenced-gambling-related-theft-46000Health, Safety, and Accessibility in District 75 Schools (2019-N-7) 180-Day Response
To determine whether the New York City Department of Education is providing a safe and healthy environment that is Americans with Disabilities Act compliant for students attending District 75 schools.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19n7-response.pdfFormer Chief of Briarcliff Manor Fire Department Sentenced to 12 Months in Prison for Embezzling More Than $120,000
… of the Briarcliff Manor Fire Department ("BMFD"), was sentenced today by U.S. District Judge Cathy Seibel to 12 months in prison for charges arising out of his embezzlement of more …
https://www.osc.ny.gov/press/releases/2018/12/former-chief-briarcliff-manor-fire-department-sentenced-12-months-prison-embezzling-more-120000Town of Dayton – Financial Condition (2013M-90)
… action to maintain financial stability. As a result, the highway town-wide fund has a deficit and the general and highway town-outside-village funds have unexpended surplus … the accounting records to properly reflect the amount the highway town-wide fund owes the highway town-outside-village …
https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90State Comptroller DiNapoli Releases Municipal Audits
… did not conduct or cause an annual audit of the clerk’s records and reports. Town of Decatur – Disbursement Oversight and Accounting Records and Reports (Otsego County) The board did not provide … did not maintain complete, accurate and timely accounting records and reports. The board also did not approve all …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-0