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Comptroller DiNapoli Releases School District Audits
… County) District officials accurately paid salaries and wages according to their payroll process. However, when … completed prior to the treasurer distributing paychecks and processing direct deposits for employees’ pay. Buffalo … the school receives. The initial agreement began in 2003 and was subsequently updated by a revised agreement approved …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-auditsOpinion 88-54
… The town board may, however, initiate proceedings for such an extension prior to the effective date of the … December 31, and, if so, what time table must be followed for the extension of the consolidated district. As noted in … special districts only becomes effective after the period for filing a petition requesting a referendum has expired or, …
https://www.osc.ny.gov/legal-opinions/opinion-88-54DiNapoli: Pre-K Special Education Schools Took $1.4 Million in Unallowed Expenses
… special education providers, claimed nearly $1.4 million in taxpayer reimbursements for ineligible costs, according to … taxpayer dollars they spend,” DiNapoli said. “The children in our special education programs need every dollar available … during the 2013-2014 school year. It reported $11 million in costs for reimbursement in the three fiscal years ended …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-pre-k-special-education-schools-took-14-million-unallowed-expensesState Comptroller DiNapoli Releases Audits
… February 2020. They found about $1.17 million (68 percent) in expenses for 17 contracts either lacked sufficient … Industry Standards (Follow-Up) (2021-F-2) An audit issued in December 2019 found that CUNY had fallen short in providing its colleges with sufficient guidance and …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-auditsState Contract and Payment Actions in January
… In January, the Office of the State Comptroller approved 1,485 contracts for state … more than 1.8 million payments worth nearly $11.1 billion. The office rejected 130 contracts and related transactions … In January the Office of the State Comptroller approved 1485 …
https://www.osc.ny.gov/press/releases/2020/02/state-contract-and-payment-actions-januaryXI.18.D Sales and Compensating Use Tax Documentation – XI. Procurement and Contract Management
… State of tangible personal property or taxable services in excess of $300,000 during the immediately preceding four … sales tax quarters. The contractor must also certify in writing to the procuring agency that the requisite … The certification to the procuring agency must be included in the procurement record. The law provides that before a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18d-sales-and-compensating-use-tax-documentationDiNapoli Audit: ESD Needs To Increase Transparency of Its Real Estate Holdings and Sales of Properties Below Fair Market Value
… The State’s Empire State Development agency (ESD) has not … for as little as $1 with insufficient information about the economic benefits of the transfer compared to the fair market value of the … The States Empire State Development agency ESD has not been …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-audit-esd-needs-increase-transparency-its-real-estate-holdings-and-sales-properties-belowOpinion 92-5
… LAW -- Gifts and Loans (granting of license or concession for fair and adequate consideration) REAL PROPERTY -- License … of a proper municipal or school district purpose for fair and adequate consideration. 23 Opns St Comp, 1972, … of privately owned vending machines on school property for the use of school district employees. In several prior …
https://www.osc.ny.gov/legal-opinions/opinion-92-5Opinion 91-49
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … Subdivision 5 of section 215 provides for a two-thirds vote of the county legislative body to sell and convey … Law, §215(8), however, both the public sale and two-thirds vote requirements are inapplicable to conveyances of, inter …
https://www.osc.ny.gov/legal-opinions/opinion-91-49Opinion 88-52
Whether the abovementioned individuals all of whom are paid by the county are required to comply with the disclosure requirements of General Municipal Law 803 prior to the sale
https://www.osc.ny.gov/legal-opinions/opinion-88-52Opinion 98-4
… -- Powers and Duties (delegation of duties in connection with correction of errors) COUNTY AUDITOR -- Powers and Duties (delegation to of duties in connection with correction of errors) COUNTY COMPTROLLER -- Powers and Duties (delegation to of duties in connection with correction of errors) COUNTY TREASURER -- Powers and …
https://www.osc.ny.gov/legal-opinions/opinion-98-4XII.4.F Proper Invoice – XII. Expenditures
… of goods or services requesting payment for (may be in narrative or code values format); Quantity of goods, … interest by paying the invoice earlier than necessary. In addition, an invoice should contain the following … number; Invoice Date; Unique invoice number as described in Section 5.B – Unique Invoice Number Requirements of this …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4f-proper-invoiceVillage of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… of our audit was to examine disbursements and the real property tax and water rent billings and collections for the … claims. Internal controls were not adequate to ensure real property taxes and water rents were properly accounted for. … appropriate, complete and accurate records to detail real property tax and water rent billings and collections. …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232Employer's Guide
… The Employers Guide is a resource for the benefit and payroll staff of NYSLRSs participating …
https://www.osc.ny.gov/retirement/employers/employers-guideOpinion 91-10
… within the district are subject to town general taxes for park purposes; (e) whether the board of park … district property without replacing it with other property for park purposes; and (f) whether the town could be exposed … any rules and regulations established by the commissioners for the government and protection of the park are subject to …
https://www.osc.ny.gov/legal-opinions/opinion-91-10Opinion 91-3
… This opinion represents the views of the Office of the State … to the highway superintendent, not inconsistent with law, so long as the duties do not interfere with, diminish or … is to be used so long as the equipment is being used for lawful town highway purposes (1983 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-91-3Comptroller 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-richardComptroller DiNapoli & A.G. Schneiderman Announce Indictment of NYC Council Member Ruben Wills on Charges He Filed False Disclosures
… of the Attorney General and Comptroller which has resulted in dozens of convictions and more than $6 million in restitution. Mr. Wills was indicted by a New York County … are required to file annual financial disclosure reports in order to provide accountability by public servants and to …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-ag-schneiderman-announce-indictment-nyc-council-member-ruben-wills-charges-heDiNapoli: Livingston County Woman Arrested for Theft of Deceased Mother's Pension Payments
… and the New York State Police today announced the arrest of Patricia Chatley, 59, of Nunda, New York for allegedly stealing over $34,500 of her mother’s public pension payments after she died in … and the New York State Police today announced the arrest of Patricia Chatley 59 of Nunda New York for allegedly …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-livingston-county-woman-arrested-theft-deceased-mothers-pension-paymentsDiNapoli: Pennsylvania Man Who Impersonated Deceased Father to Steal $194K in NYS Pension and Social Security Payments Sentenced to 5 Years in Prison
… to his deceased father was sentenced today to five years in prison and ordered to pay full restitution, New York State … through October 2022, Timothy Gritman, 57, stole $110,897 in pension benefits from the New York State and Local Retirement System and $83,188 in Social Security benefits. He pleaded guilty to wire fraud …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-pennsylvania-man-who-impersonated-deceased-father-steal-194k-nys-pension-and-social-security