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Beekmantown Fire District No. 1 – Investment Program (2025M-69)
… – pdf] Audit Objective Did Beekmantown Fire District No. 1 (District) officials develop and manage a comprehensive … investment policy that can provide officials with a tool to manage finances more effectively and help ensure that … of Fire Commissioners (Board) governs the District and is responsible for its overall financial management, …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-investment-program-2025m-69State Agencies Bulletin No. 2000
… this bulletin is to provide agencies with the schedule for payroll submission and the dates for availability of payroll reports and files. Background Each fiscal year, OSC provides a schedule of cutoffs and pertinent payroll processing dates agencies must follow. This bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2000-schedule-agency-payroll-submission-and-availability-reports-and-filesMidway Fire District – Claims Auditing (2025M-143)
… are disbursed. Because it is the Board’s responsibility to ensure tax dollars are spent properly, efficiently and in … deliberate audit of claims before directing the Treasurer to pay them. The District made 695 disbursements totaling … or were not audited and approved by the entire Board prior to payment. The lack of a proper audit of claims increased …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/midway-fire-district-claims-auditing-2025m-143-0The North Country Is Among the Top Regions in the State for Agricultural Sales
… the second highest producing region in the state. Access to fresh, healthy food adds to the quality of life in the state, but this local food supply was put to the test during the pandemic, and there are ongoing …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-north-countryOpinion 91-51
… -- Inter-fund Advance (from county sewer district fund to general fund) COUNTIES -- Fund Transfers (inter-fund advance from sewer district fund to general fund) GENERAL MUNICIPAL LAW, §§9-a, 453; COUNTY … county sewer district user fees and benefit assessments to any other county fund in the manner prescribed by General …
https://www.osc.ny.gov/legal-opinions/opinion-91-51DiNapoli: Former Assistant Clerk Charged with Stealing Nearly $4,000 from Village of Horseheads
… York State Police. “Ms. Miele allegedly used her position to defraud the Village of Horseheads for her personal gain … balances owed by the taxpayer and pocketed the money. She is charged with stealing $3,548 from September of 2017 … taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-former-assistant-clerk-charged-stealing-nearly-4000-village-horseheadsDiNapoli: Former Clerk Padded Her Pay With Town Funds
… the state’s retirement system while employed as the clerk to the supervisor for the Town of Minerva. The arrest is the result of DiNapoli's partnership with the New York … loans she took from the retirement system of more than $1,500. Green also directed more than $1,000 in town funds to …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-former-clerk-padded-her-pay-town-fundsSUNY Maritime College Review of PCard Transactions and TCard Expenses
… of travel and keeping the best interest of the State in mind. It is the responsibility of the agency to ensure all … transactions. We also found Maritime approved up to $3,750 in unnecessary luxury lodging accommodations over a six-year period for a professor who taught an annual course on a Carnival Cruise ship and $857 in fees …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/suny-maritime-college-review-pcard-transactions-and-tcard-expensesMidway Fire Department – Disbursements (2026M-11)
… purposes and were properly approved? Audit Period January 1, 2024 – November 30, 2025 Understanding the Audit Area A … directors must provide adequate oversight of disbursements to help ensure financial accountability, prevent the misuse … 2 totaling $55,797 and determined officials were unable to support they reviewed and approved any of the 60 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/15/midway-fire-department-disbursements-2026m-11State Comptroller DiNapoli Releases Audits
… audits have been issued. New York City Department of Small Business Services – Selected Programs to Assist Businesses in … City (2022-N-1) The New York City Department of Small Business Services (SBS) is tasked with helping businesses … from consumers, maintain collection receptacles, and post signage informing consumers that they can return their …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-auditsOpinion 89-62
… resolution that such nominations be submitted in petition form subscribed by twenty-five qualified voters of the … nominations for district offices be submitted in petition form subscribed by 25 qualified voters of the district and, …
https://www.osc.ny.gov/legal-opinions/opinion-89-62Opinion 2000-9
… PUBLIC OFFICERS AND EMPLOYEES -- Compensation (authority to make payment pursuant to performance evaluation program) WORDS AND PHRASES -- … development agency may not determine at the end of a year to provide additional compensation as an "after-the-fact" …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9State Agencies Bulletin No. 2002
… Purpose: The purpose of this bulletin is to provide information and processing instructions … stipend shall be paid on a biweekly basis at approximately 1/26th of the annual value. Employees remain eligible to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2002-annual-stipend-canine-handlers-represented-public-employees-federationDiNapoli: Clerk Pocketed Thousands in Fines
… of those dollars and falsifying records in a vain attempt to conceal her crimes,” DiNapoli said. “The St. Lawrence … tampering with public records, all Class D felonies. She is also charged with offering a false instrument for filing, … taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-clerk-pocketed-thousands-finesDiNapoli: Queens Woman Charged With Stealing Nearly $85,000 in NYS Pension Payments Meant for Her Deceased Father
… allegedly exploited the death of her father and tried to cheat the New York State and Local Retirement System for … the defendant are merely allegations, and the defendant is presumed innocent unless and until proven guilty in court. … taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-queens-woman-charged-stealing-nearly-85000-nys-pension-payments-meant-her-deceased-fatherComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Chatham … by approximately $5.6 million, incorrectly recognized $1.2 million in liabilities and accumulated $905,606 in the …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-auditsSpotted Zebra Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Spotted Zebra … a for-profit organization located in Albany, New York, is an SED-approved provider of preschool special education … rate-based preschool special education programs to 43 children from school districts located in Albany, …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/spotted-zebra-learning-center-inc-compliance-reimbursable-cost-manualRiverbank State Park – Administration of the Concession Contract With Riverbank Restaurant Group
… Riverbank Restaurant Group, LLC (RRG), for the period May 1, 2004 to December 31, 2013. The objectives of our audit were to … a 28-acre rooftop park on the west side of Manhattan, is open 365 days a year and has a variety of indoor and …
https://www.osc.ny.gov/state-agencies/audits/2014/11/24/riverbank-state-park-administration-concession-contract-riverbank-restaurant-groupLong Island Workforce Housing Act (2015-MR-4)
… [pdf] , and North Hempstead [pdf] , and the Villages of Farmingdale [pdf] , Hempstead [pdf] , and Mineola [pdf] . …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/01/08/long-island-workforce-housing-act-2015-mr-4West Hill Fire District No. 3 – Financial Condition (2014M-160)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period January 1, 2012 through March 6, 2014. Background The West Hill Fire District No. 3 is located in Chemung County and serves approximately 700 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/15/west-hill-fire-district-no-3-financial-condition-2014m-160