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General Brown Central School District - Building Renovation Project (2019M-21)
Did the Board and District officials properly establish, monitor and account for the building renovation project?
https://www.osc.ny.gov/files/local-government/audits/pdf/general-brown-21.pdfUncollected Penalties (2012-S-69), 90-Day Response
To determine if the Department of Agriculture and Markets (Department) effectively pursues and collects outstanding penalties.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s69-response.pdfUncollected Penalties (2012-S-69)
To determine if the Department of Agriculture and Markets (Department) effectively pursues and collects outstanding penalties.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s69.pdfJohnsburg Central School District - Extra-Classroom Activity Funds (2018M-150)
Determine whether extra-classroom activity funds were adequately safeguarded and collections and disbursements were properly accounted for.
https://www.osc.ny.gov/files/local-government/audits/pdf/johnsburg.pdfTuckahoe Common School District - Financial Condition (2018M-191)
Determine whether the Board and District officials ensured that fund balance and restricted funds were reasonable.
https://www.osc.ny.gov/files/local-government/audits/pdf/tuckahoe-191.pdfOpinion 94-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Employment Contracts (tenant member of housing … Whether a tenant member of a public housing authority would have a conflict of …
https://www.osc.ny.gov/legal-opinions/opinion-94-6Payroll Improvement Project Bulletin No. PIP-018
Payroll Improvement Project Bulletin No PIP018
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-018-new-additional-pay-earns-codes-v-codes-payservCUNY Bulletin No. CU-878
… TO COMMS 017096 CHF ADM SUPER CAMPUS BLDG/GRD 016155 DEP UNIV SECURITY DIR 017640 ASSOCIATE CHIEF ENGINEER 016133 … taxable gross and reported on the employee’s Form W-2. Undeliverable Checks: When a valid payroll check is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-878-cuny-2026-350-general-salary-increases-classifiedOpinion 91-35
… departments) POLICEMEN AND POLICE PROTECTION -- Police Chief (amount of salary increase pursuant to General … consistent with General Municipal Law, §207-m, the chief of police of the village police department may receive … of the department, but less than the increase afforded the chief's immediate subordinate within the department, a …
https://www.osc.ny.gov/legal-opinions/opinion-91-35Opinion 90-39
… of (by town on behalf of fire district) FIRE DISTRICTS -- Taxes (imposition of special tax or user fee) LOCAL LAWS -- … charge on behalf of a fire district on properties which are exempt from fire district taxes to defray the cost of … may impose a "special tax" on various properties which are exempt from fire district taxes to defray the cost of …
https://www.osc.ny.gov/legal-opinions/opinion-90-39Town of Dix – Justice Court Operations (2022M-06)
Determine whether the Town of Dix (Town) Justices collected, recorded, deposited, reported and remitted Justice Court (Court) collections and reported adjudicated cases in a timely and accurate manner.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/dix-2022-6.pdfBelfast Central School District – Reserve Funds (2021M-135)
Determine whether the Belfast Central School District (District) Board of Education (Board) and District officials properly established and used reserve funds and maintained them at reasonable levels.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/belfast-2021-135.pdfOpinion 98-1
… State of New York , 96 AD2d 154, 468 NYS2d 233; Grich v Wood & Hyde Leather Co., Inc. , 74 AD2d 183, 427 NYS2d 96). … §231; Albano v Kirby , 36 NY2d 526, 369 NYS2d 655; Grich v Wood & Hyde Leather Co., Inc. , supra , 74 AD2d 183, 427 …
https://www.osc.ny.gov/legal-opinions/opinion-98-1Mental Health Training Component of the New York SAVE Act (2022-MS-1)
… pdf ] We also released 20 letter reports to the following School Districts: Belleville-Henderson Central School [pdf] , Burnt Hills-Ballston Lake Central School District [pdf] , Canandaigua City School District … Determine whether the school districts Districts used resources to provide the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/mental-health-training-component-new-york-save-act-2022-ms-1Opinion 2006-11
… board member has an interest in town purchases from an auto parts store solely because the board member is an … or performance of any portion of town orders from the auto parts store, he or she is paid a salary by the store and … a prohibited interest if the town makes purchases from an auto parts store that employs the board member as its …
https://www.osc.ny.gov/legal-opinions/opinion-2006-11Opinion 2008-1
… v County of Suffolk , 66 NY2d 354, 497 NYS2d 329; 1988 Ops St Comp No. 88-77, at 147). The disclosure requirements … on matters involving the not-for-profit entity ( see 1992 Ops St Comp No. 92-30, at 78; but cf . 30 Ed Dept Rep 236 … Education of the Hauppauge Union Free School District 1 In Ops St Comp No. 92-30, supra , we concluded that, because a …
https://www.osc.ny.gov/legal-opinions/opinion-2008-1Opinion 93-8
… the debt limit prescribed by Local Finance Law, §104.00. For purposes of determining the amount of outstanding … variable rate debt which bears interest at rates and for periods specified at the time of issuance. Finally, if …
https://www.osc.ny.gov/legal-opinions/opinion-93-8DiNapoli: Pleasant Valley Woman Arrested Stealing Funds From New York State and Local Retirement System
… pension payments. "Ms. Robertson allegedly thought she could deceive the retirement system and continue to … pocket her deceased mother's pension to pay her personal bills. Instead, she is now charged with a felony," said State Comptroller …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-pleasant-valley-woman-arrested-stealing-funds-new-york-state-and-local-retirement-systemComptroller DiNapoli and Attorney General James Announce Guilty Plea of Mount Vernon Mayor Richard Thomas
… the guilty plea of Mount Vernon Mayor Richard Thomas for stealing campaign funds and lying about those funds on a … a class A misdemeanor, and Offering a False Instrument for Filing in the Second Degree, a class A misdemeanor. The … of Richard Thomas, during his 2015 mayoral candidacy, for his own personal use. Thomas also admitted that he …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-and-attorney-general-james-announce-guilty-plea-mount-vernon-mayor-richardGingerbread Learning Center Executive Director and Wife Convicted in Nearly $800,000 Theft of Public Funds
… State Comptroller Thomas P. DiNapoli and Richmond County District Attorney Michael E. McMahon announced that Dennis … P. DiNapoli said. “Thanks to my staff in partnership with District Attorney Michael E. McMahon and the New York City … State Comptroller Thomas P DiNapoli and Richmond County District Attorney Michael E McMahon announced that Dennis …
https://www.osc.ny.gov/press/releases/2019/03/gingerbread-learning-center-executive-director-and-wife-convicted-nearly-800000-theft-public-funds