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Wantagh Fire District – Payroll (2013M-176)
… Purpose of Audit The purpose of our audit was to examine the District’s … District is a district corporation of the State, distinct and separate from the Town of Hempstead and Nassau County in which it is …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/20/wantagh-fire-district-payroll-2013m-176Opinion 93-13
… county for the purpose of charging road patrol services only to that area. You ask whether a county containing several towns and one city may charge-back to the individual towns within the … delegated to the municipal corporation by the Legislature (NY Const, art IX, §1; Sonmax v City of New York , 45 NY2d …
https://www.osc.ny.gov/legal-opinions/opinion-93-13Opinion 91-19
… prohibits counties, towns, villages, cities and school districts from making gifts or loans of their money or … association or undertaking. Fire districts, however, are public corporations distinct from the towns in which they are …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Opinion 94-5
… articles could also contravene the general principle that public moneys may not be expended to convey favoritism, …
https://www.osc.ny.gov/legal-opinions/opinion-94-5Oversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment (Follow-Up)
… included in our initial audit report, Oversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment ( 2014-S-50 ). Background The Sex Offender Management and Treatment Act (Act) was enacted …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/oversight-sex-offenders-subject-strict-and-intensive-supervision-and-treatment-followCity of Long Beach - Payments for Unused Leave Accruals (2019M-68)
… calculated. Key Findings The City approved $6 million in separation payments to 43 City officers and employees, of which $513,925 in payments to 10 individuals appear inconsistent with the … employees at a time other than at separation from service. In the absence of specific authorization for such payments, …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-payments-unused-leave-accruals-2019m-68Unified Court System Bulletin No. UCS-243
… inserted using the effective date of the Rehire or Return from Leave action. If the employee is newly hired or … inserted using the effective date of the Rehire or Return from Leave action. If the employee is newly hired or … such as OT at 1.5 (OTD) and Holiday Pay (HPA), resulting from payment of the April 2016 and April 2017 Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-243-april-2016-and-april-2017-salary-increases-salary-admin-planDiNapoli: Rochester Woman Arrested for Alleged Theft of Nearly $13,000 in Pension Payments
… Thomas P. DiNapoli, Monroe County District Attorney Sandra Doorley and New York State Police Superintendent … Thomas P DiNapoli Monroe County District Attorney Sandra Doorley and New York State Police Superintendent …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-rochester-woman-arrested-alleged-theft-nearly-13000-pension-paymentsDiNapoli: Former Village of Bemus Point Clerk-Treasurer Pleads Guilty to Embezzling Village Funds
… village of Bemus Point, Jennifer Jaegar, pleaded guilty to the theft of more than $58,000 in village funds. Jaeger, 39, of Bemus Point, admitted that from 2015 to 2020 she wrote village checks to herself using … trust and recovered the stolen funds.” “This is not a victimless crime,” said District Attorney Jason Schmidt. …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-former-village-bemus-point-clerk-treasurer-pleads-guilty-embezzling-village-fundsComptroller DiNapoli & A.G. Schneiderman Announce Sentencing of N.J. Man Implicated in Theft of $78,000 in New York State Pension Benefits
… of New York & New Jersey. He died in 2003, with his wife collecting benefits until her death in 2006. … the retirement system of Sullivan’s death, or Sullivan’s wife’s death. Instead, Fitzpatrick utilized his power of …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-ag-schneiderman-announce-sentencing-nj-man-implicated-theft-78000-new-york-stateUnified Court System Bulletin No. UCS-228
… Payment is not part of basic the annual salary, but it is considered pensionable earnings. Tax Information The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-228-implementation-april-2016-state-new-york-unified-court-systemTown of Poughkeepsie – Parking Violation Enforcement and Collection (2016M-416)
… 30, 2016. Background The Town of Poughkeepsie is located in Duchess County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-poughkeepsie-parking-violation-enforcement-and-collection-2016m-416Town of Canton - Compensation and Benefits (2018M-159)
… payments and the Town paid $58,858 to the Supervisor’s wife for services she provided during this period. The Board …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-canton-compensation-and-benefits-2018m-159Pine City Volunteer Fire Department, Inc. – Financial Activities (2017M-140)
… fire protection services for the Town of Southport, in Chemung County. The Department is governed by its officers … to approval and ensure detailed approval is documented in the Board minutes. Adopt a code of ethics that sets forth …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/10/13/pine-city-volunteer-fire-department-inc-financial-activitiesState Comptroller DiNapoli Releases School Audits
… his office completed audits of the Amityville Union Free School District , Chester Union Free School District , Hamilton Central School District , Hawthorne Cedar Knolls Union Free School …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-auditsTown of Dover – Fire Protection and Ambulance Services (2016M-413)
… Purpose of Audit The purpose of our audit was to determine if the Board is monitoring the fire and ambulance companies that provide emergency services to … 2015 and 2016 contracts or of the member recusing himself from voting on the contracts. The Board did not hold a public …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dover-fire-protection-and-ambulance-services-2016m-413Comptroller DiNapoli & A.G. Schneiderman Announce State Prison Sentence for Florida Woman in $120,000 Pension Fraud Case
… protect taxpayer dollars and prosecute those who misuse public funds.” “Ms. Cizik scammed the New York State …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-ag-schneiderman-announce-state-prison-sentence-florida-woman-120000-pensionDiNapoli: Former Treasurer Pleads Guilty to Felony in Theft of More Than $5,000 in Fire District Funds
… No. 2 pleaded guilty today to stealing more than $5,000 in public funds, after an audit and investigation by State … recommendations. Their response is included in the final audit report, which can be viewed here: http://www.osc.state.ny.us/localgov/audits/firedists/2015/pulteneyno2.pdf . …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-former-treasurer-pleads-guilty-felony-theft-more-5000-fire-district-fundsState Comptroller DiNapoli Releases Municipal Audits
… Village of Newport and the Wassaic Fire District. "In today’s fiscal climate, budget transparency and … the general fund exceeded actual expenditures by an annual average of $99,600 (36.8 percent). Budgeted general fund … appropriations exceeded actual expenditures by an annual average of $99,600, or almost $300,000 over the last three …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-auditsTown of New Albion – Justice Court Operations (2014M-161)
… Neither Justice performed a monthly accountability analysis. Both Justices maintained two outstanding bail … cash. Key Recommendations Prepare a monthly accountability analysis for all moneys held by the Court. Any differences … should be incorporated into the monthly accountability analysis. Ensure that all money is deposited in a timely …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/29/town-new-albion-justice-court-operations-2014m-161