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Opinion 99-8
… of the minutes of the town board meetings upon request and charging the fee of $.25 per page copied, as authorized under …
https://www.osc.ny.gov/legal-opinions/opinion-99-8DiNapoli: Albany Woman Pleads Guilty: Second Defendant Indicted for Stealing More than $230,000 from Elderly Pensioner
… pleaded guilty to grand larceny in the third degree before Judge Jennifer G. Sober in Rensselaer County Court. Zielinski … larceny in the second degree and was arraigned before Judge Sober on Nov. 8. Zielinski is due back in court on Dec. …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-albany-woman-pleads-guilty-second-defendant-indicted-stealing-more-230000-elderly-pensionerAllegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… compensation and the approval and monitoring process for certain projects from January 1, 2008, to August 31, … County Planner. However, there were no written job duties for the ACIDA Director. As such, it was not always clear when … the ACIDA or the County. Furthermore, the job description for the CFO does not indicate the normal work hours for that …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internalState Comptroller Thomas P. DiNapoli Statement on New York State Budget for SFY 2022-23
… of Ukraine and persistently high inflation. In addition, New Yorkers continue to grapple with the health, economic, … will provide tax relief and support to help middle-class New Yorkers and small businesses, boost wages for health care workers, make green investments and extend …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-thomas-p-dinapoli-statement-new-york-state-budget-sfy-2022-23Global Concepts Charter School – Cash Disbursements (2017M-126)
Global Concepts Charter School Cash Disbursements 2017M126
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126Hamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)
… Agency is an independent public benefit corporation whose goals are to advance job opportunities and economic welfare … recovery of previously granted benefits if job creation goals, economic goals or other terms of the project agreements are not met. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-andDelaware County – Assigned Counsel (2016M-384)
… Purpose of Audit The purpose of our audit was to review the County’s assigned counsel plan and the implementation of that plan, and how courts within the County determined assigned counsel eligibility for the period … January 1, 2015 through June 9, 2016. Background Delaware County is located in eastern New York, consists of 19 towns …
https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384State Agencies Bulletin No. 824
… for a five (5) or ten (10) year payment for the first time on or after March 31, 2008. Pending passage of Pay Bill … ten (10) or more years of continuous service* at an annual salary equal to or greater than the Job Rate of the … for the LLS payment, is paid service (including part-time annual-salaried service, paid Military Leave and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/824-april-2008-public-employees-federation-pef-longevity-lump-sum-llsOpinion 94-4
… TOWN BOARD -- Powers and Duties (requiring original signatures on vouchers) TOWN COMPTROLLER -- Powers and Duties … a town may be paid unless an itemized voucher in the form prescribed by the town board, or by the town comptroller … actually received. Section 118(1) does not prescribe the form or manner in which the statement of the officer whose …
https://www.osc.ny.gov/legal-opinions/opinion-94-4Unified Court System Bulletin No. UCS-174
… Purpose To revise the procedures governing OSC’s review and approval of … agencies to complete their required processing steps by the effective date for all transactions, agencies must process salary changes in the payroll system as timely as possible. Due to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-174-retroactive-transactions-unified-court-system-agenciesIX.6.B OSC Draw Procedures – IX. Federal Grants
… Accounts Receivable amount will be pulled into a custom Accounts Receivable Drawdown Worksheet that will serve …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6b-osc-draw-proceduresOpinion 2005-1
… to your inquiry concerning the provision of emergency medical service in a town. You indicate that the town … not-for profit organization for the provision of emergency medical service to town residents. Pursuant to the contract, … users for this service. You ask: (1) whether the emergency medical services provider (the “provider”) may retain as its …
https://www.osc.ny.gov/legal-opinions/opinion-2005-1Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Albany Public Library , Cambria Housing Authority and the Oneida County Department of Social Services . “In today’s fiscal climate, budget … they conducted an annual income recertification for eight of the 10 tenants reviewed. Oneida County Department of …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-1Wainscott Common School District – Financial Condition (2013M-268)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Wainscott Common School District is located in the Towns of East Hampton and Southampton, in Suffolk County. The District is governed by the Board of Education, which comprises three elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268Town of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)
… available cash on a monthly basis. Consult with the Town’s legal counsel and determine the status of the Town ambulance …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receiptsLily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… with its by-laws, which stipulate that an elected Executive Committee, consisting of a President, Vice … $34,000 into its bank accounts. Key Findings The Executive Committee generally does not provide adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialOverview – Special 20- and 25-Year Plans
… right before retirement, but they can be anytime in your career. Your FAE can include, but is not limited to, the …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/overviewBig Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… this transaction or determine if the rental price was at fair market value. Given that the payment for at least the … it is questionable that the District has been paying fair market value. Instead, it appears that the increase was …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012mSyracuse Academy of Science Charter School – Purchases from Selected Vendors and Enrollment and Billing (2012M-219)
… The Syracuse Academy of Science Charter School is located in the City of Syracuse in Onondaga County. It is governed by a Board of Trustees that has five members. The School’s 2011-12 fiscal year … for equipment and furnishings from vendors that did not specialize in such items. As a result, we question the …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/05/syracuse-academy-science-charter-school-purchases-selected-vendors-andFrewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… Purpose of Audit The purpose of our audit was to review the District’s … financial activities and to identify opportunities for revenue enhancement, for the period July 1, 2012 through … involving the firm. However, it is unclear whether he has directly performed engineering work on District projects. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selected