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City of Elmira – Financial Condition (2017M-90)
… of our audit was to examine the City’s financial condition for the period January 1, 2013 through March 1, 2017. Background The City of Elmira is located in Chemung County and has a population of approximately 28,200. The City is governed by an elected seven-member City Council. General …
https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90Pembroke Central School District - Investment Program (2023M-130)
… which had an average of $13.4 million available for investing. Had officials considered other legally … a comprehensive investment program with written procedures for the investment of District funds. Prepare monthly cash flow forecasts to estimate funds available for investment. Monitor investments. Formally solicit …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130Eden Central School District – Capital Project Management (2024M-83)
… the additional work. Officials did not seek competition for $3.2 million paid for change order work and professional services. Therefore, … York State Education Department (SED) in a timely manner for approval. Recommendations The audit report includes …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/eden-central-school-district-capital-project-management-2024m-83Town of Butler – Financial Management (2024M-119)
… required to be filed with the Office of the New York State Comptroller (OSC). Key Recommendations The audit report …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119Division of Housing and Community Renewal Bulletin No. DH-62
… for agency use on 09/27/13. This will give agencies time to correct employees’ records, if necessary, prior to … Has Both Equated Grade and NTE Position of Job do not match FIS Missing FIS At or Below Current FIS Below Hiring … Has Both Equated Grade and NTE Position of Job do not match FIS Missing FIS At or Below Current FIS Below Hiring …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-62-october-2013-district-council-37-dc37-performanceDiNapoli: Springport Town Clerk Pleads Guilty After Faking Retirement Benefits
… and attempted computer trespass, and agreed to resign for her attempts to boost her state retirement benefits by using a town computer, State … Police and the Cayuga County District Attorney’s office. Her actions were exposed during the Comptroller’s review of …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-springport-town-clerk-pleads-guilty-after-faking-retirement-benefitsDiNapoli: Former Beekman Tax Collector Sentenced for Theft of Over $86,000
… New York State Comptroller Thomas P. DiNapoli, Dutchess County District … that Jennifer Colucci, a former tax collector for the town of Beekman, was sentenced to pay full restitution of … restitution in full and completed her community service. “Public corruption does damage beyond the theft of money …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-former-beekman-tax-collector-sentenced-theft-over-86000DiNapoli: Approves $4.7 Million DOT Bridge Contract After Integrity Monitor Put in Place
… to hire, at the company’s expense, a monitor to ensure all state and federal wage laws are followed. This shows the … The State Comptroller reviews and approves contracts for all state agencies and some contracts for state public …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-approves-47-million-dot-bridge-contract-after-integrity-monitor-put-placeDiNapoli: Former Town Clerk Pleads Guilty to Stealing Nearly $4,000 From Town of Lincoln
… New York State Comptroller Thomas P. DiNapoli, Chenango … County District Attorney Michael Ferrarese, and the New York State Police today announced the plea and sentence …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-former-town-clerk-pleads-guilty-stealing-nearly-4000-town-lincolnIII.1 Statewide Financial System (SFS) Overview – III. Statewide Financial System (SFS)
… In 2009, New York State (NYS) established the Statewide … and the Office of the Chief Information Officer/Office for Technology (CIO/OFT). The Program’s mission included … creation of a standard financial management system (FMS) for State agencies. The consolidation of Treasury’s cash, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii1-statewide-financial-system-sfs-overviewDiNapoli: Former Marbletown Fire Chief Arrested for Stealing Over $100K From Department
… $101,000 from the Marbletown Volunteer Fire Department in Newark, New York. “William Storrs was elected fire chief … Office for their perseverance and dedicated work in exposing this fraud.” Investigators with DiNapoli’s office … Part Court. The charges filed in this case are merely accusations, and the defendant is presumed innocent unless …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-former-marbletown-fire-chief-arrested-stealing-over-100k-departmentRFP#0005 – Securities Litigation Counsel, SEC and Corporate Governance Counsel, Delaware Corporate Law Counsel, Evaluation and Class Action Services Counsel, and Foreign Litigation Counsel (“Legal Services Modules”)
… Request for Proposals Issued May 12, 2025 Through this Request for Proposals, Thomas P. DiNapoli, Comptroller of the State of New York, as Trustee of the New York State Common Retirement … Word format Form Only , in MS Word format Exhibit 1, Draft Contract, Module 1 – Securities Litigation Counsel (MS Word) …
https://www.osc.ny.gov/procurement/rfp0005DiNapoli Releases Municipal Audits
… Village of Middleport , Slaterville Springs Fire District and the Village of Westbury . “In today’s fiscal climate, … time and attendance records within the sheriff’s office. Control weaknesses allowed two administrative employees to … County) The board did not establish or implement adequate internal controls to properly oversee the district’s …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… audits of the Beacon City School District , Brookfield Central School District , Chenango Valley Central School District , Fabius-Pompey Central School …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-0IX.8.A Accounting for Federal Refunds – IX. Federal Grants
… There are two main reasons for processing refunds in AP: When the refund relates to a contract payment, the … is received on a closed award, an agency is more limited in their options on how to process the refund. An award may be considered closed in two instances: It is closed on the federal system. It is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8a-accounting-federal-refundsOpinion 90-22
… FUNDS -- Deposits and Investments (of consumer deposits for municipal water utility) PUBLIC SERVICE LAW, §§89- 1 , … section. [Emphasis added] Because of the above exemption for municipal water utilities and because there is nothing in … Although there is no specific statutory authorization for the investment of moneys of others held by a municipality …
https://www.osc.ny.gov/legal-opinions/opinion-90-22Opinion 89-41
… we note that General Municipal Law, Article 11-A does not prescribe any procedures for conducting the referendum even though it does set forth the content of the proposition (see General …
https://www.osc.ny.gov/legal-opinions/opinion-89-41Opinion 92-38
… service until new chief appointed) -- Vacancy (procedure for filling in village) VILLAGE BOARD -- Powers and Duties (approval of nomination for fire chief); (appointment of fire chief) VILLAGE LAW, … the nominee submitted by the village fire department for the office of fire department fire chief and the …
https://www.osc.ny.gov/legal-opinions/opinion-92-38Opinion 89-62
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … not prohibited from signing nominating petitions for two or more candidates for the same fire district office unless … resolution that such nominations be submitted in petition form subscribed by twenty-five qualified voters of the …
https://www.osc.ny.gov/legal-opinions/opinion-89-62Area #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… should maintain detailed, up-to-date inventory records for all computer hardware, software and data. The information … name of the employee or other user to whom the equipment is assigned, if applicable; the physical location of the … a description of the computer(s) on which the software is installed and any pertinent licensing information. In …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventories