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State Comptroller DiNapoli Releases School Audits
… his office completed audits of the Beaver River Central School District , Clymer Central School District , Pittsford Central School District and the Renaissance Academy Charter School of the Arts . State Comptroller … his office completed audits of the Beaver River Central School District Clymer Central School District Pittsford …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-1The North Country Is Among the Top Regions in the State for Agricultural Sales
… The critical role farms play in New York cannot be overstated, both as an economic engine for their communities and an essential part of our food supply system. This is especially true in the North Country where sales of farm products topped $1.2 … The critical role farms play in New York cannot be overstated both as an economic engine …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-north-countryMidway 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-143-0State Agencies Bulletin No. 2000
… Purpose The purpose of this bulletin is to provide agencies with the schedule for payroll submission … last day of the previous payroll period (Wednesday). Due to holidays and special processing, earlier submission deadlines are necessary to ensure paychecks are issued timely. To assist agencies in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2000-schedule-agency-payroll-submission-and-availability-reports-and-filesOpinion 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-91-51State Comptroller DiNapoli Releases Audits
… audits have been issued. New York City Department of Small Business Services – Selected Programs to Assist … Education Audit Initiative) – NYSARC, Inc. - Rockland County Chapter – Compliance With the Reimbursable Cost Manual … The New York City Department of Transportation (DOT) is responsible for the operation and condition of its …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-auditsDiNapoli: Former Assistant Clerk Charged with Stealing Nearly $4,000 from Village of Horseheads
… gain and altered Village records to cover her theft. My office’s investigation and our partnership with District … accountable for her actions,” DiNapoli said. “I extend my thanks to District Attorney Wetmore and the State Police for helping my office combat public corruption through their continued …
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 arrest is the result of DiNapoli's partnership with the New York State Police and Essex County District … prey on the unsuspecting public." Green, 30, is charged with third degree grand larceny, two counts of fourth degree …
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
… employees. The objectives of our examination were to determine if the PCard transactions and travel expenses … for making PCard transactions. The card is used to purchase business related goods and services that are … by signing the Visa Card statement before it is sent to Accounts Payable. Furthermore, the supervisor must ensure …
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)
… 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 … were inappropriate because officials used FFI tax proceeds to give cash prizes and gift cards to members at various …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/15/midway-fire-department-disbursements-2026m-11Opinion 89-62
… the secretary of the fire district at least ten days prior to the date of such fire district elections and in addition … in addition provide proper blank spaces for each office to be filled at such election. If any such resolution shall … fire district must require candidates for district offices to file their names with the secretary of the fire district …
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 regarding … and Technical Services Unit (BU05) assigned by DHSES to be a canine handler are affected. Background: The … stipend of $5,500 for employees who are assigned by DHSES to be a canine handler and who spend time caring for DHSES …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2002-annual-stipend-canine-handlers-represented-public-employees-federationOpinion 2002-6
… residences occupied for part of the year on) HIGHWAY LAW §205-a: A town highway may not be designated as a seasonal limited use highway pursuant to Highway Law §205-a if residences on that highway are occupied part of the … (Highway Law §205-a[1]). Section 205-a provides that "[s]easonal limited use highways shall be those town highways …
https://www.osc.ny.gov/legal-opinions/opinion-2002-6Opinion 95-28
… v Chase Manhattan Bank, N.A. , 73 NY2d 1, 537 NYS2d 787). Based on the foregoing, we find no authority under …
https://www.osc.ny.gov/legal-opinions/opinion-95-28XIV.2 Obligation, Accounting and Budget Dates – XIV. Special Procedures
… Financial System (SFS). In SFS, transactions are recorded to open accounting periods (i.e., periods in which a … month but the system allows multiple accounting periods to be open simultaneously. The Office of the State … Commitment Control Ledger(s). In order for transactions to process successfully, the Budget Date must be in an open …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv2-obligation-accounting-and-budget-datesDiNapoli: Clerk Pocketed Thousands in Fines
… $10,000 in court fees paid by defendants. “Ms. Dillon was entrusted with collecting the fines and surcharges … DiNapoli said. “The St. Lawrence County Sheriff’s Office was instrumental in helping my staff bring this individual to … to protect taxpayers’ money.” Dillon, 36, was charged yesterday with third degree grand larceny, third degree …
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 her own gain,” DiNapoli said. “Thanks to the work of my office, Albany County District Attorney … through an online payment platform from the account to herself. Another $14,914 from the account was paid to the …
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
… cost more to prepare than the revenue generated by the meal sales. Edmeston Central School District – School Lunch … cost more to prepare than the revenue generated by the meal sales. Kenmore-Town of Tonawanda Union Free School …
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 … rate-based preschool special education programs to 43 children from school districts located in Albany, … and Saratoga counties. The counties pay tuition to Spotted Zebra for these services using reimbursement rates …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/spotted-zebra-learning-center-inc-compliance-reimbursable-cost-manual