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Opinion 92-53
… distribution formula set forth in its resolution. November 12, 1992 Louis E. Wolfe, Esq., County Attorney County of …
https://www.osc.ny.gov/legal-opinions/opinion-92-53State Agencies Bulletin No. 818
… and collaborative efforts between OSC and agency Personnel/Payroll Offices in reconciling Social Security numbers and names in the State payroll system with Social Security Administration (SSA) … Date(s) Immediately OSC Actions OSC sent the 2007 employee W-2 file to SSA for comparison with SSA’s database …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/818-verification-social-security-numbers-and-names-reported-w-2-statementsDiNapoli: Former Lake Luzerne Trustee Arrested for Stealing More Than $127,000 From South Warren Snowmobile Club
… position and the citizens of Lake Luzerne’s trust to line his own pockets at the expense of valued community … Carusone and the New York State Police, McLain will have to answer for his misdeeds.” McLain, 72, served as the … claims for expenses that were actually for the Lions Club, not the snowmobile club. McClain, of Lancaster, S.C., was …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-former-lake-luzerne-trustee-arrested-stealing-more-127000-south-warren-snowmobile-clubTown of Sullivan – Internal Controls Over Selected Financial Operations (2013M-267)
… 31, 2012. Background The Town of Sullivan is located in Madison County and has a population of approximately … and the water and lighting districts that resulted from unrealistic budget estimates. The Board has not … secured in the Clerk’s office and $3,140 went missing from the safe. The Clerk did not perform bank reconciliations …
https://www.osc.ny.gov/local-government/audits/town/2013/12/27/town-sullivan-internal-controls-over-selected-financial-operations-2013m-267Comptroller DiNapoli Releases Municipal Audits
… member, admitted to taking almost $40,000 in grant money to use for personal expenses, pay off credit card debt … loan payments. He pleaded guilty to theft of government money and agreed to pay $39,182.92 in restitution. The matter … to more than $250. Find out how your government money is spent at Open Book New York . Track municipal spending, the …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… BOCES and charter school finances and operations to ensure money is being spent appropriately and effectively. The … $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … during the audit period. York Central School District – Online Banking (Livingston County) The board adopted an …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-2DiNapoli: Two Former Oramel Fire Officials Charged With Theft of More Than $11,000 From Oramel Fire Department
… to Comptroller DiNapoli’s office and the Allegany County DA. During the same time period, Marion Brundage allegedly …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-two-former-oramel-fire-officials-charged-theft-more-11000-oramel-fire-departmentBradford Fire Co. Treasurer Arrested for Stealing Public Funds
… that our staff continues to uncover these types of cases, but the public can be sure that we will work … bring offenders to justice and recoup stolen public money. My thanks to District Attorney Baker and the New York State Police for their partnership with my staff to hold this official accountable for her actions.” …
https://www.osc.ny.gov/press/releases/2016/07/bradford-fire-co-treasurer-arrested-stealing-public-fundsTaxable Travel
… According to the State Travel Manual, the employee was not in travel status because his alternate work locations were … the employee incurred $3,543, $2,556, and $1,838 in personal commuting expenses during calendar years 2014, … adhere to State travel expense reimbursement policies; in particular, by recording and reporting personal use of …
https://www.osc.ny.gov/state-agencies/audits/2018/07/06/taxable-travelBinghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… January 1, 2012 through December 31, 2014. Background In 1965, the City of Binghamton and the Village of Johnson … a sewage treatment plant and related facilities located in the Town of Vestal in Broome County. The plant provides services to City and …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mCity of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… the City’s financial condition and Council oversight for the period January 1, 2011, through July 31, 2012. … Common Council. The City’s total budgeted appropriations for the 2011 and 2012 fiscal years were approximately $67.2 … The City’s debt service costs grew by 45 percent for the period and now are 12.9 percent of annual revenue. It …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30Whitney Point Central School District – Information Technology (2023M-179)
… which are network user accounts not specifically assigned to a student (e.g., authorized staff, third-party vendors and … and were unaware of all the network users that had access to the District’s network. When nonstudent network user … increased risk that it could suffer a serious interruption to operations due to the risk to the network and potential …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/whitney-point-central-school-district-information-technology-2023m-179New York State Comptroller DiNapoli Statement on the MTA's February Financial Plan
… annually to stay afloat and avoid impacts to services in the future. “Steps to generate and publicize savings …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-dinapoli-statement-mtas-february-financial-planIX.6.C Automated Standard Application for Payments (ASAP) – IX. Federal Grants
… Service (FMS) and the Federal Reserve Bank. The latter, in its capacity as Treasury's fiscal agent, operates the … system. Federal agencies establish and maintain accounts in ASAP to control the flow of funds to state agencies. Once … automatically based on the amount of available funds in the ASAP account. A federal agency may also place an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6c-automated-standard-application-payments-asapWatertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… housing authority created to provide low-rent housing in the City of Watertown. The Authority is governed by a … dedication to the Authority. We are aware of no authority in NYS Public Housing Law for a housing authority to make a … paid trips, to an employee or retiree. It is permissible in our view for a housing authority to provide a token of …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221Erie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Adult Education Program and Professional Services (2016M-206)
… million, which is most likely attributable to activity in prior fiscal years. District officials did not seek …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/10/erie-2-chautauqua-cattaraugus-board-cooperative-educational-services-boces-adultGeneseo Central School District - Online Banking (2019M-172)
… secure. Key Findings District officials did not: Follow the Board’s online banking policy or develop procedures to adequately … technology (IT) security awareness training to employees. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/geneseo-central-school-district-online-banking-2019m-172State Agencies Bulletin No. 1928
… using an overpayment earnings code or an AC-230. In this case, the negative retroactive adjustment may be re-generated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1928-april-2021-managementconfidential-mc-performance-advancesDivision of Housing and Community Renewal Bulletin No. DH-108.2
… using an overpayment earnings code or an AC-230. In this case, the negative retroactive adjustment may be re-generated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-1082-april-2020-district-council-37-dc-37-retroactive-2