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DiNapoli: Former Treasurer Arrested in Tupper Lake Fire Department Theft
… Former Tupper Lake Volunteer Fire Department Treasurer Timothy J. Brown was … Tour, using volunteer department money. I thank the Tupper Lake Police Chief Eric Proulx, Acting Franklin County … us hold Mr. Brown accountable." Brown, 53, of Tupper Lake, was charged with grand larceny in the third degree, a …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-former-treasurer-arrested-tupper-lake-fire-department-theftOpinion 90-38
… buildings are occupied and are dependent upon the highway for access. We are in receipt of your letter concerning a town highway which has been designated and posted for this year as a seasonal limited use highway pursuant to … or commercial buildings dependent upon such highways for access" (Highway Law, §205-a[2]). Subdivision 4 of …
https://www.osc.ny.gov/legal-opinions/opinion-90-38Opinion 96-12
… coincide with the timing of the receipt of taxes levied for fire district purposes. Town Law, §181 provides that the … district fiscal year and the receipt of the taxes levied for fire district purposes create a cash flow shortage for the fire district, the fire district may wish to consider …
https://www.osc.ny.gov/legal-opinions/opinion-96-12Area #12 – Information Technology Contingency Planning – Information Technology Governance
… be expected to operate perfectly at all times, unplanned service disruptions are inevitable. A disruptive event could …
https://www.osc.ny.gov/local-government/publications/it-governance/area-12-information-technology-contingency-planningOptional Membership – Membership and Enrollment
… Beginning July 27, 1976, ERS membership is optional for: Temporary or provisional positions (under Civil Service … hours per week, or less than the standard number of hours for full-time employment as established by the employer for this position; Duration of employment for less than one …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/optional-membershipExamination of Pitts Management Associates (PMA)
PMA claimed it saved Downstate $138 million during the period December 1 2012 through November 30 2014 through a Restructuring Action Plan RAP under contrac
https://www.osc.ny.gov/state-agencies/audits/2018/02/14/examination-pitts-management-associates-pmaMid Island Therapy Associates, LLC – Compliance With the Reimbursable Cost Manual
… audit included all expenses claimed on Mid Island’s CFR for the fiscal year 2012-13, and certain expenses claimed on Mid Island’s CFRs for the two fiscal years ended June 30, 2012. Background Mid Island is a for-profit organization authorized by SED to provide, among …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/mid-island-therapy-associates-llc-compliance-reimbursable-cost-manualCollection of Electronic Waste Fees
… Division of Materials Management (Division) is responsible for administering the Act, which was signed into law on May … covered electronic equipment to set up and fund programs for the collection and recycling of e-waste in the State. The … data is used to calculate a recycling acceptance standard for each manufacturer. If actual recycling falls below this …
https://www.osc.ny.gov/state-agencies/audits/2015/09/02/collection-electronic-waste-feesMedicaid Program – Medicaid Claims Processing Activity April 1, 2014 Through September 30, 2014
… system processes Medicaid claims submitted by providers for services rendered to Medicaid-eligible recipients, and it generates payments to reimburse the providers for their claims. During the six-month period ended September … The audit found: $31.4 million in potential overpayments for clinic claims that were processed using an incorrect …
https://www.osc.ny.gov/state-agencies/audits/2015/06/29/medicaid-program-medicaid-claims-processing-activity-april-1-2014-through-september-30-2014Inspecting Highway Bridges and Repairing Defects
… that are identified during inspections are classified as "Red Flag," "Yellow Flag," and "Safety Flag." A Red Flag designation pertains to the failure or potentially … Flag designation pertains to a clear and present danger to vehicle or pedestrian traffic, but with no danger of …
https://www.osc.ny.gov/state-agencies/audits/2013/11/08/inspecting-highway-bridges-and-repairing-defectsOperational Advisory No. 32
… transactions submitted online or through a bulkload file. Supplier ID/Vendor ID and Documentation The same vendor ID … There are, however, circumstances when the original supplier ID/vendor ID cannot, or should not, be entered on … payment was issued using a single payment vendor ID. Use Supplier ID: 0RSNGLPYMT - ROA Single Payment Refunds The …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/32-refund-appropriation-ap-adjustment-voucher-guidelinesEfforts to Collect Delinquent Taxes
… is considered delinquent and the Department may initiate collection actions through its Civil Enforcement Division. … do not. Department procedures describe all appropriate collection actions staff must take prior to completing or closing a collection case. Collection actions may include filing a …
https://www.osc.ny.gov/state-agencies/audits/2021/08/24/efforts-collect-delinquent-taxesReal Estate Portfolio (Follow-Up)
… development, energy efficiency, renewables and innovation, for the benefit of our customers and all New Yorkers.” To … license lasts 50 years and includes a land management plan for property affected by the hydroelectric plant. Any … public authority to maintain adequate inventory controls for all of its property and to periodically review this …
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/real-estate-portfolio-followReporting Unclaimed Funds to New York State
… and correcting previous reports eLearning and Resources videos and links to resources on reporting procedures Follow …
https://www.osc.ny.gov/unclaimed-funds/reportersState Comptroller DiNapoli Releases Municipal & School Audits
… Thomas P. DiNapoli today announced the following local government and school audits were issued. Gates Fire District … Thomas P DiNapoli today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… of payments made through the contractor responsible for serving vehicles. Further, the contractor data does not include sufficient detail needed for the department to adequately monitor vehicle repairs and … expenses but, rather, relies on each facility or office for accurate reporting. Department of Health - Medicaid …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-auditsDiNapoli: Women in New York Still Earn Far Less Than Men
Women in New York earned 87 cents on the dollar compared to men in 2023 according to a report on the gender pay gap released today by New York State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-women-new-york-still-earn-far-less-menXIII.2.C Expense Report Certification – XIII. Employee Expense Reimbursement
… This section describes the process that must be followed for expense reports that are direct-entered into the … or (iii) a reimbursement from the employee to the State. For information on Finance Office certification requirements … a completed Employee Report of Travel Expenses and Claim for Payment ( AC 132-S* ). This document can either be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2c-expense-report-certificationDiNapoli Announces Robin Lois to Oversee Local Government Division
… as Dutchess County Comptroller from 2018 until 2024 after winning her first bid for elected office in 2017. Lois was …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-announces-robin-lois-oversee-local-government-divisionCost-Saving Ideas: School District Auditing – External Auditor
… or BOCES has fewer than eight teachers. Use the request for proposal (RFP) to hire the external auditor on a … don’t require, audit rotation.) Who qualifies Candidates for the position must: be a Certified Public Accountant (CPA) … conflict of interest ) Resources "External Audit Guidance for School Districts [pdf]," - Office of the State …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditor