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Eldred Central School District – Building Access (S9-26-1)
… access activity logs during our fieldwork. Understanding the Audit Area Building access controls are essential for enhancing security and enabling school … devices. 1 Each of the District’s three school buildings has a single public point of entry. Employees and staff may …
https://www.osc.ny.gov/local-government/audits/school-district/2026/06/05/eldred-central-school-district-building-access-s9-26-1DiNapoli: Two Former Oramel Fire Officials Charged With Theft of More Than $11,000 From Oramel Fire Department
… Slep and the New York State Police today announced the arrests of Ronda (Brundage) Kish and Marion Brundage for … 52, was its Secretary and First Assistant Chief. The arrests were the result of a joint investigation between … Slep and the New York State Police today announced the arrests of Ronda Brundage Kish and Marion Brundage for …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-two-former-oramel-fire-officials-charged-theft-more-11000-oramel-fire-departmentDiNapoli: Former Lake Luzerne Trustee Arrested for Stealing More Than $127,000 From South Warren Snowmobile Club
… York State Police, today announced the arrest of former Lake Luzerne trustee Mark McLain for allegedly swindling … advantage of his volunteer position and the citizens of Lake Luzerne’s trust to line his own pockets at the expense … Warren County, the Town of Queensbury, the Town of Lake Luzerne, the state Department of Parks, Recreation and …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-former-lake-luzerne-trustee-arrested-stealing-more-127000-south-warren-snowmobile-clubTown of Sullivan – Internal Controls Over Selected Financial Operations (2013M-267)
… Town of Sullivan Internal Controls Over Selected Financial Operations 2013M267 …
https://www.osc.ny.gov/local-government/audits/town/2013/12/27/town-sullivan-internal-controls-over-selected-financial-operations-2013m-267Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Cold Spring Harbor Central School District , Glen Cove … , Valley Stream Union Free School District #24 and the York Central School District . State Comptroller DiNapoli … P DiNapoli today announced his office completed audits of the Cold Spring Harbor Central School District Glen Cove …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-2State Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that … 2012-13 through 2015-16 fiscal years. Appropriated fund balance was never used because the district's budgeting … fiscal years reviewed. When unneeded appropriated fund balance is added back to unrestricted fund balance, …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… Activities (Erie County) Auditors determined that 101 credit card purchases totaling $22,100 did not have original receipts attached to the monthly statement. In July 2019, Richard A. Lobur, a …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-municipal-auditsOpinion 88-36
… or statutory amendments that bear on the issues discussed in the opinion. COUNTY SHERIFF -- Liability (loss of funds) … the giving of an undertaking by subordinates or employees in the sheriff's department. NEW YORK CONSTITUTION, ARTICLE … is personally responsible for cash shortages occurring in his department. You also ask if employees of a sheriff's …
https://www.osc.ny.gov/legal-opinions/opinion-88-36Vendor File Advisory No. 11
Selecting the Correct Vendor Location in SFS
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/11-vendor-locationTown of East Hampton – Budget Review (B18-7-9)
… for the 2019 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, is … Town of East Hampton Budget Review B1879 …
https://www.osc.ny.gov/local-government/audits/town/2018/10/29/town-east-hampton-budget-review-b18-7-9Town of East Hampton – Budget Review (B17-7-15)
… for the 2018 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, is … Town of East Hampton Budget Review B17715 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-east-hampton-budget-review-b17-7-15Town of East Hampton - Budget Review (B19-7-10)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the … and expenditure projections in the Town’s tentative budget for the 2020 fiscal year are reasonable. Background The Town of East Hampton, located …
https://www.osc.ny.gov/local-government/audits/town/2019/11/08/town-east-hampton-budget-review-b19-7-10Opinion 88-77
… provision by the corporation of arts-in-education programs to the district. However, disclosure would be required under General Municipal Law, §803. This is in reply to your letter in which you inquire whether a school board … Council on the Arts has contracted with the local council to provide State funds up to fifty percent of the cost of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-77Opinion 92-10
… in the opinion. ABANDONED AND LOST PROPERTY -- Money (unclaimed redemption payments on bearer serial bonds) BONDS AND NOTES -- Redemption (disposition of unclaimed moneys representing amounts paid on matured bearer … fiscal agent, is required to pay to the State Comptroller unclaimed moneys representing the principal amounts and …
https://www.osc.ny.gov/legal-opinions/opinion-92-10CUNY Bulletin No. CU-704
CUNY Bulletin No CU704
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-704-city-university-new-york-cuny-paid-family-leaveXII.6.I Paying a Non-State Employee – XII. Expenditures
… so the workers are properly taxed. The Internal Revenue Service’s (IRS) Federal-State Reference Guide provides state … shall be determined by the State Department of Civil Service; for positions outside the competitive class, such …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6i-paying-non-state-employeeComptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea by New Jersey Woman Over Theft of More Than $162,000 in New York State Pension Benefits
… case is being handled by Assistant Attorney General Christopher Baynes of the Public Integrity Bureau. The Public …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-new-jersey-woman-over-theft-more-162000DiNapoli: Disgraced Top Officials at School for At-Risk Students Arraigned on Public Corruption Charges
… to the Westchester County District Attorney’s office for partnering with my office and continuing to pursue … Kumar, then a security system specialist, to purchase 168 gift cards between July 2018 and June 2022. Instead of … defendants are accused of diverting over $50,000 from the gift cards to personal expenses, such as jewelry, luxury …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-disgraced-top-officials-school-risk-students-arraigned-public-corruption-chargesDiNapoli: SUNY Downstate Paid Consultant's Questionable Hotel and Dining Tabs
… in questionable travel and lodging expenses, exceeding the conditions of the contract, including pricey rooms at the Carlyle Hotel and a “team dinner” that included cocktails, according … in questionable travel and lodging expenses exceeding the conditions of the contract including pricey rooms at the …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-suny-downstate-paid-consultants-questionable-hotel-and-dining-tabsII.3.D Evaluation – II. New York State Financial Accounting
… disbursements for all funds of the state (including agency sole custody funds). Additional information about the budgetary …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3d-evaluation