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DiNapoli: Former Poestenkill Employee Charged With Stealing $3,000 From Town
… the former Town of Poestenkill administrative assistant, for allegedly stealing more than $3,000 in town funds over a four-year period. “The defendant abused her … District Attorney Donnelly and the New York State Police for their partnership in making sure she will be held …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-poestenkill-employee-charged-stealing-3000-townReporting of Billboard Income
… Purpose To determine whether income from properties with billboards was being accurately reported on the Real Property Income Expense Statements (RPIE) filed with the New York City … Determine whether income from properties with billboards was being accurately …
https://www.osc.ny.gov/state-agencies/audits/2013/08/15/reporting-billboard-incomeJasper-Troupsburg Central School District – Emergency Drills (2025M-79)
… (3)(c) of the Education Law and Section 170.12 of the Regulations. To the extent practicable, implementation of the … to an OSC Audit Report , which you received with the draft audit report. The CAP should be posted on the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/jasper-troupsburg-central-school-district-emergency-drills-2025m-79West Irondequoit Central School District – Emergency Drills (2025M-85)
… [read complete report – pdf] Audit Objective Did West Irondequoit Central School District (District) … A’s Profile section. Audit Summary District officials did not conduct all required drills or conduct all drills … that they met all drill requirements. Officials also did not conduct all required bus drills, did not ensure all …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/07/west-irondequoit-central-school-district-emergency-drills-2025m-85Middlesex Fire District – Procurement (2025M-135)
… back to January 1, 2022 to review the purchase of a tanker truck. Understanding the Audit Area A board of fire … made a payment of $157,992 toward the purchase of a tanker truck. Audit Summary District officials did not ensure the … to competitive bidding applied when procuring a new tanker truck. Additionally, officials did not follow the procurement …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/middlesex-fire-district-procurement-2025m-135Forms and Publications
… or child of the deceased or the unreimbursed payor of the funeral expenses may use this form. Table of Heirs - A form …
https://www.osc.ny.gov/unclaimed-funds/resources/forms-and-publicationsDiNapoli: Owner and Employee of Medical Transport Company Arrested for Defrauding Medicaid
… the arrest of Muhammad Adnan Saeed, owner of Sublime Medical Transportation and Heather Smith an employee/driver … alleged to have inflated bills by falsely claiming that group rides were separate, individual rides and thereby … ensure our vulnerable, low-income population receives the medical care it needs. Worse, the defendants' fraud was …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-owner-and-employee-medical-transport-company-arrested-defrauding-medicaidOpinion 2002-8
… Comptroller within ten days of the board's determination. You ask whether a water district, which was properly formed …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8Opinion 90-13
… of transportation shall: Have power, upon the request of a municipality, to perform for and at the expense of such municipality, any work of construction or reconstruction, … deems it practicable to perform such work for such municipality in connection with the performance of any work …
https://www.osc.ny.gov/legal-opinions/opinion-90-13Conferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… 5 authorizes local governments and school districts to pay for the actual and necessary expenses of travel, meals, … defined as a convention, conference, or school conducted for the betterment of any local government or school … board must, by resolution, give prior authorization for conference travel or delegate its power to authorize such …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesSocial Media Use Policy
… users on our social media sites are those of the users and do not necessarily reflect OSC views or opinions. Comments … agree not to post any content that contains: Comments that do not contribute to the topic of conversation. Information … users on our social media sites are those of the users and do not necessarily reflect the views or opinions of the Office …
https://www.osc.ny.gov/help/social-media-use-policyContract Advisory No. 4
… Financial System with Invalid Business Unit and Department IDs Guidance: Agencies may have multiple Business Unit/ … number of contracts with invalid Business Unit/Department IDs were inadvertently approved by OSC. Impacted agencies are … not subject to OSC approval are created with BU/Dept IDs valid for contracts. Agencies should review all new …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/4-business-unit-and-department-id-combinations-used-create-contracts-statewideRemsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… to our brochure, Responding to an OSC Audit Report , which you received with the draft audit report. The CAP should be …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mAvoca Central School District – Procurement (2025M-29)
… using formal competitive bids in accordance with New York State General Municipal Law (GML), requests for proposals … procurement of goods and services not subject to New York State competitive bidding laws as required by the District’s … corrective action. Appendix C includes our comment on an issue raised in the District’s response. We conducted …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-procurement-2025m-29Center Moriches Fire District – Fiscal Transparency (2025M-113)
… to our brochure, Responding to an OSC Audit Report , which you received with the draft audit report. We encourage the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/center-moriches-fire-district-fiscal-transparency-2025m-113Town of Palermo – Transparency of Fiscal Activities (S9-25-22)
… to our brochure, Responding to an OSC Audit Report , which you received with the draft audit report. We encourage the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/01/30/town-palermo-transparency-fiscal-activities-s9-25-22North Brookfield Fire District – Board Oversight (2026M-2)
… As of September 30, 2025, the Secretary-Treasurer’s checkbook register balance was $1,139 less than the adjusted …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/08/north-brookfield-fire-district-board-oversight-2026m-2Village of Unadilla – Disbursements (2025M-97)
… were accurate, properly approved, supported and for proper Village purposes? Audit Period March 1, 2017 – … were accurate, properly approved, supported and for appropriate Village purposes. As a result, Village … be sure that all Village disbursements were necessary and for appropriate Village purposes. Overall, because Village …
https://www.osc.ny.gov/local-government/audits/village/2026/06/26/village-unadilla-disbursements-2025m-97XII.8.G Payment Methods – XII. Expenditures
… OVERVIEW AND POLICIES This section advises agencies on payment methods available in the Statewide Financial System (SFS). There are four available payment methods in the SFS: check, two-day Automated Clearing … Check and two-day ACH payments are the primary vendor payment methods in the SFS. Check payments are physical, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8g-payment-methodsJune 2002: Advance Refunding Bonds
… school districts are issuing advance refunding bonds this year because the state is changing how it calculates and pays … bonds are used currently (immediately) to redeem the old debt. In an advance refunding, the refunding bonds are … a footnote using the following examples as a guide: In the year the advance refunding takes place: Note X: General …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bonds