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DiNapoli: Audit Finds Additional $150,000 Stolen by Beekman Town Official
… Comptroller Thomas P. DiNapoli uncovered a second theft of $150,000 in town funds, following an earlier admission by Knapp of stealing $390,000 while in office. “This individual betrayed the trust of the taxpayers of the town of Beekman,” DiNapoli said. “But …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-audit-finds-additional-150000-stolen-beekman-town-officialState Comptroller DiNapoli Releases School Audits
… District , Guilderland Central School District and the South Jefferson Central School District . "In today's fiscal … disbursements. South Jefferson Central School District – Community Services (Jefferson County) District officials …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… Mileage information submitted by the transportation vendor for fuel reimbursements was not supported by appropriate documentation and the district was overbilled for fuel for the 2013-14 fiscal year. Also, district officials have …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… , Town of Kingsbury , Village of Monticello , Pearl River Fire District and the Village of Sleepy Hollow. "In … errors occurred in key business functions. Pearl River Fire District – Purchasing (Rockland County) District …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-municipal-auditsAdult-Use Cannabis (AUC)
… signed into law on March 31, 2021, legalizing adult-use cannabis (AUC), also referred to as marijuana or recreational … June 2023, " Local Governments and Recreational Adult-Use Cannabis in New York State " State Office of Cannabis …
https://www.osc.ny.gov/local-government/resources/adult-use-cannabis-aucOpinion 89-57
… -- Capital Improvements (town improvement of village street) STREETS AND HIGHWAYS -- Highway Department (town repair and improvement of village street) PUBLIC CONTRACTS -- Contracts not Requiring Bidding (town repair and improvement of village street) HIGHWAY LAW, §142-c; GENERAL MUNICIPAL LAW, §§103, …
https://www.osc.ny.gov/legal-opinions/opinion-89-57Additional Benefits after 25 Years (Sections 384[f], [g] and [h]) – Special 20- and 25-Year Plans
… 384, you will receive additional benefits for service over 25 years if your employer adopted this coverage. In … of the month following your 62nd birthday. If you are over age 62 when your employer adopts this additional benefit, or if you turn 62 within one month of its adoption, you have three …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-25-years-sections-384f-g-and-hTrumansburg Central School District – Procurement (2022M-13)
Determine whether Trumansburg Central School District District officials procured goods and services in the best interest of the taxpayers
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/trumansburg-central-school-district-procurement-2022m-13Bethpage Public Library – Procurement (2019M-219)
… with the Library’s policies. Therefore, taxpayers do not have assurance that the best prices were obtained. Officials … $104,572. The Director presented questionable quotes to the Board and did not properly seek competition for … contracts, including contracts totaling $44,864 awarded to a company to which the Director had close personal ties. …
https://www.osc.ny.gov/local-government/audits/library/2021/06/04/bethpage-public-library-procurement-2019m-219Town of Delhi – Pool Project Donations and Disbursements (2020M-105)
… report - pdf ] Audit Objective Determine whether the Town of Delhi (Town) Board (Board) properly managed pool project … Aquatics Committee (Committee) to act under the auspices of the Town and organize fundraising activities that should not have been conducted as an affiliate of the Town. Inappropriately used Town funds to pay at least …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105Brighton Fire District – Non-Payroll Disbursements (2020M-133)
… was sought for 11 totaling $133,567. The District may have saved about $7,100 for meals and lodging if the United … rates were used. The financial software allowed changes to transaction data without approval and officials did not use available software controls to further safeguard transactions. Key Recommendations Comply …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/23/brighton-fire-district-non-payroll-disbursements-2020m-133State Comptroller DiNapoli Releases School District Audits
… services. However, they did not always seek competition for professional services. Cherry Valley-Springfield Central … County) District officials did not always seek competition for the purchase of goods and services not subject to … procurement policy. Officials did not seek competition for the services procured from five professional service …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditsRed Hook Central School District – Inventories (2023M-133)
… adequately monitored and safeguarded fuel and E-Z Pass tags. Key Findings District officials did not adequately monitor and safeguard fuel and E-Z Pass tags. As a result, officials cannot accurately account …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133Pembroke Central School District - Investment Program (2023M-130)
… legally permissible investment options, the District may have earned approximately $390,000, or $237,000 more than … of District funds. Prepare monthly cash flow forecasts to estimate funds available for investment. Monitor … other legally permissible investment options prior to our audit commencing. Annually review and re-adopt the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)
… In addition, we reviewed capital asset records for 130 assets with a historical recorded cost (also referred to … asset records. Examples of the discrepancies included: 130 capital assets totaling approximately $133,000 did not …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capitalEvergreen Charter School – Credit Card Purchases (2024M-143)
… $134,982 did not have the required signatures for payment. Reward points were accumulated and used during the audit …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/07/11/evergreen-charter-school-credit-card-purchases-2024m-143DiNapoli Audit Finds Gaps in NYC School Safety Planning
… requirements for shootings and emergency situations in New York City’s schools need to be more strictly enforced … DOE was lax in requiring that safety plans were filed on time by schools and policies did not routinely align … Find out how your government money is spent at Open Book New York . Track municipal spending, the …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-audit-finds-gaps-nyc-school-safety-planningDiNapoli: Three Syracuse School District Employees Charged With Fraud in Scheme
… the program following a joint investigation. Jason Cecile, Tina DeCarlo and Nichole Murray were charged with Defrauding …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-three-syracuse-school-district-employees-charged-fraud-schemeXVI.3.A Financial Statements – XVI. Financial Reporting
… in the governmental fund statements only when they mature or become due for payment within the period. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsState Police Accidental Disability (Section 363-bb) – State Police Plan
… your duties as the natural and proximate result of an accident sustained in service that was not caused by your own … service, voluntarily or involuntarily, subsequent to the accident, your application must be filed within two years … We determine whether an incident is an “accident” on a case-by-case basis, using court decisions for guidance. …
https://www.osc.ny.gov/retirement/publications/1518/state-police-accidental-disability-section-363-bb