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Comptroller DiNapoli Releases School Audits
… audits of the Academy Charter School , Eastport-South Manor Central School District and the Liverpool Central … or approve claims totaling $1.9 million. Eastport-South Manor Central School District – Financial Software User … audits of the Academy Charter School EastportSouth Manor Central School District and the Liverpool Central …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-audits-0Village of Canaseraga – Claims Audit (2023M-48)
… increased risk that improper or unsupported payments could have been made and not detected and corrected. Of the 300 … $114,000 were paid prior to scheduled monthly Board meetings and were not audited prior to payment. 27 claims … accurate when paid. Board members did not know what their claims audit responsibilities were, nor did they …
https://www.osc.ny.gov/local-government/audits/village/2023/07/28/village-canaseraga-claims-audit-2023m-48Former Treasurer of Patterson Volunteer Fire Department Pleads Guilty To Fraud and Tax Charges Arising From His Embezzlement of More Than $1.1 Million
… (“FBI”), Thomas P. DiNapoli, New York State Comptroller, and George Beach, Superintendent, New York State Police, … New York (“PFD”), pled guilty today to wire fraud and false subscription to tax returns before Magistrate Judge … took money that was supposed to be used for fighting fires and other department needs, and instead used it to keep his …
https://www.osc.ny.gov/press/releases/2016/11/former-treasurer-patterson-volunteer-fire-department-pleads-guilty-fraud-and-tax-charges-arising-hisState Agencies Bulletin No. 290
… contributions G - Section 457(b) deferred compensation plan P - Excludable moving expense reimbursements (not … allowances, excess per diem reimbursements or personal car mileage. FRB Taxable fringe benefit - lease value of … contributions for employees with Domestic Partner Health Insurance. WCX Workers' Compensation excluded amount. This is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/290-2001-w-2-year-end-processingState Agencies Bulletin No. 2379
… instructions for processing taxable Educational Assistance Benefits for 2025. Affected Employees: Employees who receive Employer paid … MC, NYSCOPA, NYSPBA) paid qualified Educational Assistance benefits that exceed the $5,250 exclusion limit for calendar … instructions for processing taxable Educational Assistance Benefits for 2025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2379-educational-assistance-benefits-2025Opinion 91-17
… or facilities which are within the definition of "hospital" contained in Public Health Law, §2801(1). You ask … under rules and regulations promulgated by the State Hospital Review and Planning Council (see 10 NYCRR 400.4), to … other health related facilities having or utilizing hospital services or facilities, or volunteer ambulance …
https://www.osc.ny.gov/legal-opinions/opinion-91-17Opinion 2002-3
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … -- Pre-emption (special district matters) TOWN LAW §198(10); MUNICIPAL HOME RULE LAW §10(1)(i), (ii)(d)(3): A town board may not expand …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3Opinion 89-6
… with the locality. Article 20 of the Judiciary Law (§§790, et seq .) governs the collection of fines imposed by a court …
https://www.osc.ny.gov/legal-opinions/opinion-89-6Adult Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program (Follow-Up)
… Program According to the 2022 American Community Survey (ACS), in New York State, there were estimated to be over 1 … 18‒64) with a disability in the labor force. Further, ACS data shows that an estimated 25% of New Yorkers with …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/adult-career-and-continuing-education-services-vocational-rehabilitation-supportedComptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea by New Jersey Man Resolving Allegations of Theft of Over $78,000 in New York State Pension Benefits
… New Jersey, to the crime of Attempted Grand Larceny in the Second Degree, a class D felony, in Albany County Court. Fitzpatrick faces a maximum penalty of 2 and 1/3 to 7 years in prison. Fitzpatrick was originally charged for the alleged … County New Jersey to the crime of Attempted Grand Larceny in the Second Degree a class D felony in Albany County Court …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-new-jersey-man-resolving-allegations-theftDiNapoli: Former Ulster County BOCES Criminal Justice Teacher Arrested for Defrauding the NYS Pension System Out of Over $157,000
… “Sciacca allegedly forged documents in an attempt to scam the pension system of over $157,000,” DiNapoli said. “I …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-former-ulster-county-boces-criminal-justice-teacher-arrested-defrauding-nys-pension-systemMontauk Fire District – Payroll - Advanced Life Support Employees (2024M-153)
… Board of Fire Commissioners (Board) pay Advanced Life Support (ALS) employees only the amounts to which they … of a fire district’s budget. The Board is responsible for establishing and approving all salaries and hourly wages … the calculations or verified that ALS employee hourly rates were correct before certifying the payroll each pay …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/25/montauk-fire-district-payroll-advanced-life-support-employees-2024m-153Caledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
… the Board to prepare a written corrective action plan (CAP) that addresses the recommendations in this report and … 90 days. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit … the draft audit report. We encourage the Board to make the CAP available for public review. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025mDiNapoli: Rochester Woman Arrested for Alleged Theft of Nearly $13,000 in Pension Payments
… DiNapoli, Monroe County District Attorney Sandra Doorley and New York State Police Superintendent Steven G. James … is committed to protecting the pension system, its members and their beneficiaries. My thanks to District Attorney Doorley and the New York State Police for their partnership in …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-rochester-woman-arrested-alleged-theft-nearly-13000-pension-paymentsCounty of Oneida – County Clerk (2025M-110)
… corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this … Law. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit … the draft audit report. We encourage the Board to make the CAP available for public review in the Clerk’s office. 1 …
https://www.osc.ny.gov/local-government/audits/county/2025/12/12/county-oneida-county-clerk-2025m-110Cost-Saving Ideas: Evaluating Solid Waste Collection Options
… collection efforts. Transfer stations: A transfer station may include one or more large containers for solid … site an expensive undertaking. The proximity of a transfer station may make it a lower cost alternative. Updated …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluating-solid-waste-collection-optionsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Commission , Town of Ossian , Town of Plainfield , Town of Rotterdam , Saratoga County Water Authority , Town of Seward … appointed the clerk to act as his bookkeeper. However, the New York State Attorney General’s office has expressed the …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-auditsPavilion Central School District – Claims Audit (2024M-108)
… increased risk that improper or unsupported payments could have been made and may not have been detected and corrected and that District officials … approximately $1.4 million, the claims auditor should not have approved 173 claims totaling approximately $1.04 million …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/pavilion-central-school-district-claims-audit-2024m-108Opinion 91-33
… bank account so long as separate book entry accounts are made for each action or proceeding. STATE FINANCE LAW, … inquiry asking several questions regarding moneys which are received by the county treasurer after being paid into … into which all moneys received from these depositors are placed or must separate bank accounts be opened for each …
https://www.osc.ny.gov/legal-opinions/opinion-91-33Town of Westerlo - Information Technology (2020M-33)
… technology (IT) resources. Key Findings Town officials have not: Established appropriate policies and procedures to … Implemented strong access controls over user accounts and have not disabled unnecessary accounts. Formalized a contract … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-westerlo-information-technology-2020m-33