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Opinion 88-69
… municipality to a place for treatment of such illness or injury. Therefore, since section 122-b authorizes both towns … article VIII, §1 of the State Constitution. March 22, 1988 Lawrence D. Hasseler, Esq., Village Attorney Village of West …
https://www.osc.ny.gov/legal-opinions/opinion-88-69DiNapoli: Court Clerk Pleads Guilty to Stealing More Than $10,000 in Fines
… guilty to petit larceny after a joint investigation by the Office of the State Comptroller and the St. Lawrence County … guilty in Canton Town Court on Wednesday. DiNapoli’s office and a Sheriff’s investigation revealed that the money … “I want to thank the St. Lawrence County Sheriff’s Office and the St. Lawrence County District Attorney’s Office …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-court-clerk-pleads-guilty-stealing-more-10000-finesDiNapoli: Local Sales Tax Collections Up 3% in Second Quarter
… collections in New York state totaled $5.7 billion in the second quarter of 2023 (April-June), an increase of 3%, or … 7.1%. “Growth in local sales tax collections slowed in the second quarter, returning closer to pre-pandemic trends, … DiNapoli’s report found: June Collections Drove Growth: Second quarter growth was driven by strong collections in …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-local-sales-tax-collections-3-percent-second-quarterCity of Yonkers – Budget Review (B23-6-6)
The purpose of our budget review was to identify issues which impact the City of Yonkers financial condition in the current and future years
https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6XI-A.1.A Separation of Duties – XI-A. Purchasing
… in New York State Government , separation of duties is a basic internal control activity that separates key tasks … functions within an agency. The procure-to-pay (P2P) cycle is an area where separation of duties is essential to minimize the risk of inappropriate, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1a-separation-dutiesImproper Medicaid Payments for Childhood Vaccines (Follow-Up)
… in our initial audit report, Improper Medicaid Payments for Childhood Vaccines (Report 2017-S-41 ). About the Program The Vaccines for Children Program (VFC Program) is a federally funded … and are protected from a number of diseases. The Centers for Disease Control and Prevention (CDC) is responsible for …
https://www.osc.ny.gov/state-agencies/audits/2020/12/23/improper-medicaid-payments-childhood-vaccines-followTown of Florida – Town Clerk Operations (2012M-215)
… January 1, 2011, to June 30, 2012. Background The Town of Florida is located in Montgomery County and has a population … Town of Florida Town Clerk Operations 2012M215 …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215Oversight of Industrial Hemp (Follow-Up)
… included in our initial audit report Oversight of Industrial Hemp (Report 2018-S-32 ). About the Program Industrial hemp is an expanding commodity in the United States, as both the … the Department of Agriculture and Markets Department is adequately administering the Industrial Hemp Agricultural …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/oversight-industrial-hemp-followVillage of Oxford – Justice Court Operations (2013M-219)
… errors and irregularities, from adjudicating traffic tickets to recording, collection and deposit and in reporting … period but not deposited or remitted to the JCF. Over 903 tickets with outstanding fees on record at the DMV were not … bring the records and reports up-to- date. Properly record tickets issued and moneys received and deposited to ensure …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/02/14/village-oxford-justice-court-operations-2013m-219Disposal of Electronic Devices
… being surplused by the State University of New York at Albany (University at Albany) through the Office of General Services (OGS) are … these devices. At the time of our audit, the University at Albany had 36 electronic devices ready for disposal through … being surplused by the State University of New York at Albany University at Albany through the Office of General …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/disposal-electronic-devicesIII.7 Data Quality – III. Statewide Financial System (SFS)
… Comptroller (OSC) will occasionally request SFS to perform cleanup activities per the guidelines below. eSettlement …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii7-data-qualityTown of Babylon – Financial Condition and Internal Controls Over Selected Town Operations (2013M-115)
… Town not recognized this revenue, the general fund would have reported an operating deficit of $3 million for 2011. … by the end of each fiscal year, and no interest was paid on these temporary loans as required by law. The Town paid … in lieu of health insurance are calculated and paid based on provisions of the employees’ respective bargaining …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-babylon-financial-condition-and-internal-controls-over-selected-town-operationsDiNapoli: Syracuse Man Pleads Guilty to Stealing Nearly $22,000 in Pension Checks Sent to His Deceased Mother
… man pleaded guilty yesterday to stealing nearly $22,000 in pension payments sent to his deceased mother, State … The defendant, Michael Glinski, 45, was arrested in January 2025 following an investigation by DiNapoli’s … Fitzpatrick and Superintendent James for their partnership in holding the defendant accountable.” James said, “I commend …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-syracuse-man-pleads-guilty-stealing-nearly-22000-pension-checks-sent-his-deceased-motherDiNapoli: Former Old Field Treasurer Pleads Guilty in $60,000 Theft of Village Funds
… Spota, we were able to expose this theft and recoup the stolen public funds. My office will continue to work with law … statewide to root out public corruption and retrieve stolen public money. I thank District Attorney Spota and his … of her sentence, we have secured the return of the stolen money. The defendant will perform community service …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-former-old-field-treasurer-pleads-guilty-60000-theft-village-fundsNYS Common Retirement Fund Announces Third Quarter Results
… York State Common Retirement Fund's (Fund) overall return in the third quarter of the state fiscal year 2017-2018 was … 31, 2017, the Fund had 40 percent of its assets invested in publicly traded domestic equities and 18.1 percent in international public equities. The remaining Fund assets …
https://www.osc.ny.gov/press/releases/2018/02/nys-common-retirement-fund-announces-third-quarter-resultsCity of Yonkers – Budget Review (B25-6-6)
… determined that the City’s adopted budget for fiscal year 2025-26 and the related justification documents are in material … 2025-26 fiscal year. Tax certiorari is the legal process by which a property owner can challenge the real property tax …
https://www.osc.ny.gov/local-government/audits/city/2025/07/02/city-yonkers-budget-review-b25-6-6DiNapoli: State Tax Receipts Higher Than Projections in First Quarter
… the first quarter of State Fiscal Year (SFY) 2025-26, $580.5 million higher than the most recent Division of the Budget … share of these taxes, increased by $34.1 million, or 1.7% in the month of June. Business taxes, which included … collections from the Pass-through Entity Tax, totaled $7.5 billion, $176 million higher than through June in the …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-state-tax-receipts-higher-projections-first-quarterUniversal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements (Follow-Up)
… health and safety. Instead, the Department relied on the school district operating the UPK program, or the Office of Children … and safety, while others were reviewed mainly for program curriculum. Finally, we found there was a lack of consistency …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/universal-pre-kindergarten-program-monitoring-health-and-safety-requirements-followTown of Guilderland – Sales Tax Revenue Allocation (2025M-62)
… (Town) officials properly budget for and allocate sales tax revenue? Audit Period January 1, 2020 – March 31, 2025 … are authorized to share some of their sales and use tax collections with certain local governments. The Town’s financial activities affect different tax bases because a village is located within the Town. As a …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-sales-tax-revenue-allocation-2025m-62Capital Program Revenue and Expenses (Follow-Up)
… Agreement with New York State, a percentage of Resorts’ Video Lottery Terminal (VLT) revenues is to be directed to …
https://www.osc.ny.gov/state-agencies/audits/2018/01/24/capital-program-revenue-and-expenses-follow