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Dobbs Ferry Union Free School District – Reserve Funds (2015M-264)
… July 1, 2014 through July 28, 2015. Background The Dobbs Ferry Union Free School District is located in the Village of Dobbs Ferry in Westchester County. The District, which operates … Dobbs Ferry Union Free School District Reserve Funds 2015M264 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/dobbs-ferry-union-free-school-district-reserve-funds-2015m-264Ardsley Union Free School District – Reserve Funds (2015M-348)
… Purpose of Audit The purpose of our audit was to examine the District’s reserve funds for the period July … identifying the leave balances for employees entitled to a payout at retirement included employees who were not … Key Recommendation The Board should only include payouts to eligible employees when determining the amount to fund the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/ardsley-union-free-school-district-reserve-funds-2015m-348Pride 2022
… Watch a Replay of the Event 2022 Honorees Carmen Neely Founder and Executive Director, Harlem Pride Tandra LaGrone …
https://www.osc.ny.gov/pride-2022Introduction – Improving the Effectiveness of Your Claims Auditing Process
… for preventing unauthorized, improper or fraudulent claims from being paid. In short, the audit of claims is a highly … for preventing unauthorized improper or fraudulent claims from being paid …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionDiNapoli: Former Town Supervisor Pleads Guilty to Embezzlement of $240,000
… today announced that former Pharsalia Town Supervisor Dennis Brown pleaded guilty to stealing $240,000 in public … “For decades, the residents of Pharsalia trusted Dennis Brown to safeguard taxpayer money, but instead he … no tolerance for abuse of the public’s trust and today Dennis Brown faces consequences for his crimes. My thanks to …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-former-town-supervisor-pleads-guilty-embezzlement-240000DiNapoli Announces Guilty Plea in Town of Crawford Embezzlement Case
… New York State Comptroller Thomas P. DiNapoli and Orange County District Attorney David M. Hoovler announced that on … Jolene Roy, 45, of Pine Bush, pleaded guilty before Orange County Court Judge Craig Stephen Brown, to Grand Larceny in the Third Degree and …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-announces-guilty-plea-town-crawford-embezzlement-caseEast Hampton Housing Authority – Board Oversight (2017M-33)
… not adopted policies and procedures to ensure that cash receipt, cash disbursement and bank reconciliation duties are segregated. Signed blank checks were kept on hand for use in emergencies. Bank reconciliations were not …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33Opinion 91-35
… -- Compensation (amount of salary increases for heads of police departments) POLICEMEN AND POLICE PROTECTION -- Police … MUNICIPAL LAW, §207-m: The permanent full-time head of the police department who is not a member of a negotiating unit is … Whether the chief of police of the village police department may receive an …
https://www.osc.ny.gov/legal-opinions/opinion-91-35DiNapoli: Preschool Special Education Provider Received Nearly $6 Million for Ineligible Expenses
… June 30, 2014. "This special education provider failed to adhere to the State Education Department's rules for getting … DiNapoli said. "We have referred our findings to the SED for the recovery of this money. Department …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-preschool-special-education-provider-received-nearly-6-million-ineligible-expensesOpinion 93-15
… library information concerning such funds. March 18, 1993 Michael J. Moran, Supervisor Town of Gardiner …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Residents of Long-Term Care Facilities Lacking Access to Advocates
… they are in most need,” said council Executive Director Maria Alvarez. “New York state is experiencing an increase of …
https://www.osc.ny.gov/press/releases/2019/10/residents-long-term-care-facilities-lacking-access-advocatesXII.4.D Certification of Internal Controls over the Payment Process – XII. Expenditures
… a designee to certify or approve the agency’s vouchers and expense reports to the Office of the State Comptroller for … (e.g., vendor payments, land claim payments and travel and expense payments) for a period consistent with State Records … individuals authorized to certify or approve vouchers or expense reports as just, true and correct and, therefore, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4d-certification-internal-controls-over-payment-processObtaining Information about a Member’s Benefits – Divorce and Your Benefits
… must: Specifically be addressed to the New York State and Local Retirement System; Specifically identify the party(ies) authorized to …
https://www.osc.ny.gov/retirement/members/divorce/obtaining-information-about-members-benefitsOpinion 89-40
… incurred" by volunteer fire officers and firefighters, up to a maximum of one hundred dollars per day. General …
https://www.osc.ny.gov/legal-opinions/opinion-89-40Rochester Attorney Admits to Unlawfully Receiving Retirement Benefits
… to pay back those benefits, with interest, as part of a pretrial diversion agreement. The announcement was made by … filed a wire fraud charge against Cecero. As part of the pretrial diversion agreement, it agreed that it would dismiss … to pay back those benefits with interest as part of a pretrial diversion agreement …
https://www.osc.ny.gov/press/releases/2018/04/rochester-attorney-admits-unlawfully-receiving-retirement-benefitsState Comptroller DiNapoli Releases Municipal Audits
… his office completed audits of the East Meadow Public Library , Town of Erwin , Town of New Hartford and the Town … spent appropriately and effectively." East Meadow Public Library – Claims Auditing (Nassau County) The board does not … individual claims to ensure they represent legitimate library expenditures and that library officials have complied …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-municipal-audits-0Schenectady City School District – Financial Condition (2014M-168)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … debt known as revenue anticipation notes (RANs) in order to pay bills and other obligations when due. Budgets for … on significant amounts of appropriated fund balance to finance operations. Key Recommendations Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/schenectady-city-school-district-financial-condition-2014m-168Chestertown Fire District – Claims Processing (2016M-387)
… Background The Chestertown Fire District is a district corporation of the State, distinct and separate from the Town … did not include information necessary to determine the number and dollar amount of the claims authorized for … payment of claims contain sufficient information as to the number and dollar amount of claims authorized for payment. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387Cazenovia Central School District – Financial Condition (2015M-327)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … a financing source in annual budgets, causing the District to incur planned operating deficits in the general fund. The … over $4.2 million in a variety of reserve funds prior to 2011-12 and used about $2.5 million from reserves to help …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/cazenovia-central-school-district-financial-condition-2015m-327Orchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
… and tax reduction reserves), totaling $2.2 million, appeared higher than necessary to fund costs that can be …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reserves