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DiNapoli: Former Old Field Treasurer Pleads Guilty in $60,000 Theft of Village Funds
… nearly $60,000 to shop on eBay and Amazon.com and pay divorce expenses, as well as collecting nearly $13,000 in … unearned salary, according to an audit and investigation by DiNapoli’s office. The findings were referred to Suffolk … County District Attorney Thomas J. Spota, who conducted a further investigation last year. “Brosnan was entrusted …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-former-old-field-treasurer-pleads-guilty-60000-theft-village-fundsComptroller DiNapoli Releases School Audits
… his office completed audits of the Depew Union Free School District , Erie 1 BOCES , Norwood-Norfolk Central School District , Oceanside Union Free School District , Orange-Ulster BOCES , Seaford Union Free …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-auditsOpinion 90-10
… could be expected to result in injury and damage to the public ( Sanchez v Lippincott , 89 AD2d 372, 455 NYS2d 457), …
https://www.osc.ny.gov/legal-opinions/opinion-90-10Town of Hempstead Sanitary District No. 1 – Selected Financial Activities (2015M-206)
… The Town of Hempstead Sanitary District No. 1 is located in the Town of Hempstead, Nassau County. The District, which … do so. The Treasurer did not prepare bank reconciliations in a timely manner. The Treasurer did not file 2012-14 annual … with OSC, and 2012-13 financial records were not audited in a timely manner. Key Recommendations Enforce the CBA’s …
https://www.osc.ny.gov/local-government/audits/district/2016/03/18/town-hempstead-sanitary-district-no-1-selected-financial-activities-2015m-206Opinion 92-3
… the chairman approves vouchers submitted by the engineer for services rendered to the planning board. General … business entities (General Municipal law, §800[3][b]-[d]). For this purpose, a "contract" includes any express or … performance of official duties or was intended as a reward for official action. In addition to any other penalty …
https://www.osc.ny.gov/legal-opinions/opinion-92-3State Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Long Beach City School District , Lynbrook Union Free … Beach City School District – Controls Over Cash Receipts (Nassau County) The district did not establish formal, written cash …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-0City of Long Beach – Budget Review (B7-14-12)
… City officials plan to raise the additional revenue with a fee increase that has not yet been approved by the … by the City Council. The City’s proposed budget complies with the property tax levy limit set by statute. Key …
https://www.osc.ny.gov/local-government/audits/city/2014/05/14/city-long-beach-budget-review-b7-14-12City of Long Beach – Budget Review (B22-7-4)
… the significant revenue and expenditure projections in the City's proposed budget for the 2022-23 fiscal year are reasonable, and whether the … fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4State Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Village of Monticello – Payroll (Sullivan County) Village officials … resolutions, undocumented verbal agreements and a lack of oversight, training and controls, the village’s deputy … by $49,000 with two officers accounting for $39,000 of the total. The payroll clerk accrued and used unauthorized …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-municipal-auditsOpinion 91-1
… LAWS -- Competitive Bidding (cannot create exception for public work under county contract) -- Preemption (competitive … -- Competitive Bidding (cooperative bidding for public work) PUBLIC CONTRACTS -- Purchases Through County or … Municipal Law, §119-o[2][d], [h]; cf . Gallagher v Central School District No. 1 , 43 Misc 2d 360, 251 NYS2d 119, where …
https://www.osc.ny.gov/legal-opinions/opinion-91-1Town of Alexandria - Justice Court Time and Attendance and Court Operations (2017M-284)
Town of Alexandria - Justice Court Time and Attendance and Court Operations (2017M-284)
https://www.osc.ny.gov/files/local-government/audits/pdf/alexandria-jc.pdfOpinion 99-9
… continuing legal education tuition for municipal attorney) PUBLIC OFFICERS AND EMPLOYEES -- Conferences and Training … a "conference" is defined as a convention, conference or school conducted for the betterment of any municipality …
https://www.osc.ny.gov/legal-opinions/opinion-99-9State Agencies Bulletin No. 922
… Purpose To ensure compliance with New York City tax withholding requirements, OSC is using … City. Affected Employees All employees who have a Home address in PayServ of New York City or the surrounding area …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/922-new-york-city-postal-codecounty-initiative-and-employee-tax-data-pageHicksville Union Free School District – Purchasing (2016M-34)
… Purpose of Audit The purpose of our audit was to examine the … Free School District is located in the Town of Oyster Bay, Nassau County. The District, which operates nine schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/hicksville-union-free-school-district-purchasing-2016m-34Valley Stream Union Free School District #30 – Purchasing (2016M-171)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing practices for the period July 1, … $34.1 million. Key Finding The District procured goods and services in accordance with its policy and the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/valley-stream-union-free-school-district-30-purchasing-2016m-171Opinion 90-8
… officer of the fire department or, if the fire department does not have a treasurer or other fiscal officer, to the … the term "charter" as used in sections 9104(g) and 9105(e) does not refer to a city charter provision enacted by the …
https://www.osc.ny.gov/legal-opinions/opinion-90-8Allegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… internal controls over employee compensation and the approval and monitoring process for certain projects from … Industrial Development Agency (ACIDA) was established in 1973 and is governed by a Board of Directors which … There is no authority in General Municipal Law for an IDA to construct a building to be used for County office …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internalState Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 88-47
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (applicability of general statutes of limitations to lien enforcement) REAL PROPERTY TAX LAW, §§902, 1422: The …
https://www.osc.ny.gov/legal-opinions/opinion-88-47New York’s Economy and Finances in the COVID-19 Era (February 18, 2021)
New York ranks seventh among all the states in the percentage of adults who are experiencing food scarcity at 14 percent compared to the 11 percent national rate according to the US Census Bureaus latest Household Pulse survey
https://www.osc.ny.gov/reports/impact-covid-19-february-18-2021