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Kerhonkson Fire District – Board Oversight (2025M-124)
… [read complete report – pdf] Audit Objective Did the Kerhonkson Fire District (District) Board of Fire … Did the Kerhonkson Fire District District Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/15/kerhonkson-fire-district-board-oversight-2025m-124Payroll Improvement Project Bulletin No. PIP-018
… V Earnings Codes (Additional Pay Earnings Codes V01 – V17) in PayServ 9.2. Affected Employees All employees who are enrolled in one of the following Pension Plans with a status “Elect”, … 6 OT Limit V15 RTR Memo CPLT NYT/NBE/NYEBT6 225,000.00 NYC Plans Pensionable Earnings (No OT) Tier 6 Calendar Year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-018-new-additional-pay-earns-codes-v-codes-payservDiNapoli: DOCCS Transitional Services Programs Need Improvement
… reported on the program’s outcomes since 2022, so there is little understanding of whether it is working outside of the separate parolee discharge reports. … not have a way to specifically identify whether someone is enrolled in the program, making it harder to track …
https://www.osc.ny.gov/press/releases/2026/06/dinapoli-doccs-transitional-services-programs-need-improvementVillage of Whitehall – Records and Reports (2026M-9)
… [read complete report – pdf] Audit Objective Did the Village of Whitehall … reports, or file the fiscal year 2024-25 Annual Financial Report (AFR) with the New York State Office of the State … the audit may have been detected and corrected sooner. The report includes 11 recommendations that, if implemented, will …
https://www.osc.ny.gov/local-government/audits/village/2026/06/12/village-whitehall-records-and-reports-2026m-9Opinion 90-60
… General Municipal Law, §120-w. Such a contract, however, is subject to the provisions of General Municipal Law, … not inconsistent with General Municipal Law, §120-w. This is in reply to your request for our opinion concerning a … of this opinion that the "lease" agreement contemplated is a lease-purchase or installment purchase contract and not …
https://www.osc.ny.gov/legal-opinions/opinion-90-60Opinion 89-32
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … more than 5% of the stock. Even if the treasurer does not have a prohibited interest in the lease, the treasurer's … be disclosed. You ask whether a county treasurer would have a conflict of interest by virtue of the county's renewal …
https://www.osc.ny.gov/legal-opinions/opinion-89-32Opinion 98-1
… Services Law and regulations, for Medicaid clients. This is in reply to your letter concerning a proposal in … of this opinion, we will assume that the authority is authorized to provide such a contracted service as part of its corporate powers and that the proposal is permissible under the above-cited social services statute …
https://www.osc.ny.gov/legal-opinions/opinion-98-1Opinion 2000-6
… least sixty percent of the village board of trustees and is subject to a mandatory referendum of the eligible voters within the village. Where a service award program is established for the volunteer firefighters of a village fire department, the village board of trustees is required to appropriate annually the amount needed to fund …
https://www.osc.ny.gov/legal-opinions/opinion-2000-6DiNapoli: Former Fire District Treasurer Arrested for Stealing Public Funds
… will not get away with it,” said DiNapoli. “My office is working hard every day to expose public corruption at all … Stone was arraigned today in Bath Village Court and is due back in court on October 8. The Comptroller’s audit of the Pulteney Fire District #2 is ongoing. DiNapoli encourages the public to help fight …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-former-fire-district-treasurer-arrested-stealing-public-fundsEscalation – Article 14 Benefits
… Article 14 information for PFRS Tier 3 members Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1644/escalationComptroller DiNapoli Releases Municipal Audits
… , Town of Fishkill , City of Mechanicville and the Ramapo Catskill Library System . “In today’s fiscal climate, … were partially implemented and three were not implemented. Ramapo Catskill Library System – Procurement (Rockland … Cambridge Town of Fishkill City of Mechanicville and the Ramapo Catskill Library System …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-2DiNapoli: Town of Cohocton Clerk Arrested for Stealing Public Funds
… Riley confessed to DiNapoli’s staff and the New York State Police that she pocketed tax penalty payments, as well as … District Attorney Brooks Baker and the New York State Police for their continued partnership with my staff to make sure these types of individuals are held …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-town-cohocton-clerk-arrested-stealing-public-fundsDiNapoli: Buffalo City Schools Technician Worked Second Job Simultaneously
… A Buffalo City School District technician pleaded guilty today … Thomas P. DiNapoli’s office. Noe Rodriguez, 38, of Buffalo, was arrested and pleaded guilty to scheming to … submitted time records for working full days at the Buffalo district while also clocked in at the Lake Shore …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-buffalo-city-schools-technician-worked-second-job-simultaneouslyDiNapoli's Auditors Halt $25 Million in Suspicious Tax Refunds
… coming days. The average state tax refund from the state is $840. “Fighting refund fraud is an ongoing battle as people find new ways to cheat the … by filing for refunds they are not entitled to. My office is stopping those suspicious refunds and ensuring that only …
https://www.osc.ny.gov/press/releases/2016/04/dinapolis-auditors-halt-25-million-suspicious-tax-refunds2022 Women’s History Month Celebration
… Leader of the New York State Senate. As the first woman—and African American woman—to lead a New York State … (including Puerto Rico and the District of Columbia) in terms of the dollar value of the gap and 7th best in terms of share, meaning New York’s women take home more …
https://www.osc.ny.gov/events/2022-womens-history-monthWhat Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process
… Basically, a claim is a demand presented for the payment of money due for goods … by the local government or school district, so long as it is properly itemized and provides all the information, … for audit. Using a standard claim form as a cover sheet is desirable because required information is presented in a …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claimVII.10.E Cash Advance Reimbursement – VII. State Revenues and Appropriated Loan Receivables
… advance, agencies must submit an AP Voucher charging the appropriate account code for the expenditure made. See … Advance Account of this Guide for further information. It is not appropriate to use the advance account codes … Chapter. Agencies can view their reimbursement activity by running the NY_AP_CASHADV_REPLENISHMENT query in the SFS. The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10e-cash-advance-reimbursementXVI.3.J Implementation of Accounting Standards – XVI. Financial Reporting
… Accounting Standards Board (GASB) which is the standard-setting body for establishing governmental … when implementing a new accounting/financial-reporting standard. When a new accounting/financial reporting standard is issued by GASB, it must be critiqued to identify …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3j-implementation-accounting-standardsDiNapoli: Former Riverside Village Clerk Sentenced to Jail for $50K Theft
… clerk-treasurer Kristina Johnson was sentenced to jail time for repeatedly stealing village funds to cover her … announced today. Johnson was sentenced to 60 days in jail, five years probation and ordered to pay full … District Attorney Brooks Baker, Ms. Johnson is going to jail and will repay taxpayers.” Johnson pleaded guilty to …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-former-riverside-village-clerk-sentenced-jail-50k-theftFormer Perry Ambulance Service Manager Pleads Guilty To Larceny
… her theft to pay her personal utility bills, Direct TV Service and her husband’s membership to the New York State … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2020/01/former-perry-ambulance-service-manager-pleads-guilty-larceny