Search
DiNapoli: Two Former Oramel Fire Officials Charged With Theft of More Than $11,000 From Oramel Fire Department
… reimbursements. Kish and Brundage were arraigned before Judge David Szucs in the Town of Caneadea Court and are scheduled to appear again in court on November 9. Since taking office in 2007, DiNapoli …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-two-former-oramel-fire-officials-charged-theft-more-11000-oramel-fire-departmentVillage of Port Jefferson – Justice Court Operations (2020M-56)
… missing and not credited to the Justice’s account until 10 months later. Code enforcement did not account for all tickets issued or voided. These findings were referred to … Board should ensure that code enforcement accounts for all tickets, and that it reconciles its records with the Court’s. …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/15/village-port-jefferson-justice-court-operations-2020m-56Town of Hancock – Justice Court Operations (2021M-6)
… we tested were properly recorded and deposited intact and in a timely manner. However, monthly accountabilities were …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-hancock-justice-court-operations-2021m-6Comptroller DiNapoli Releases School Audits
… his office completed audits of the Campbell-Savona Central School District , Gilboa-Conesville Central School District , Hicksville Union Free School District , Highland Falls-Fort Montgomery Central School District , Madrid-Waddington Central School … DiNapoli announced completed audits of the CampbellSavona Central School District CSD GilboaConesville CSD Hicksville …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-1Opinion 90-52
… Pursuant to Town Law, §116(13), however, "[t]he actual expense incurred in the publication and distribution …
https://www.osc.ny.gov/legal-opinions/opinion-90-52Opinion 2001-4
… of Waterloo , 245 AD2d 1079, 667 NYS2d 553 mot for lv to app dsmd 91 NYS2d 957, 671 NYS2d 717; Benjamin v Town of … Sacco v Maruca , 175 AD2d 578, 573 NYS2d 787 mot for lv to app denied 78 NY2d 862, 578 NYS2d 877, concerning referendum …
https://www.osc.ny.gov/legal-opinions/opinion-2001-4Opinion 97-19
… This opinion represents the views of the Office of the State Comptroller at the time … or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Insurance … a fire district treasurer would have a prohibited conflict of interest in the fire districts contract with the agency …
https://www.osc.ny.gov/legal-opinions/opinion-97-19Western Suffolk Board of Cooperative Educational Services – Budget Transfers and Confirming Purchase Orders (2016M-218)
… 1, 2014 through November 30, 2015. Background The Western Suffolk Board of Cooperative Educational Services (BOCES) is … approximately 93,000 students in the western area of Suffolk County. BOCES is governed by a seven-member Board of … Western Suffolk Board of Cooperative Educational Services Budget …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/western-suffolk-board-cooperative-educational-services-budget-transfers-andVillage of Rockville Centre – Cash Receipts from Recreational Activities and Information Technology (2013M-63)
… 2011, to May 31, 2012. Background The Village of Rockville Centre is located in the Town of Hempstead, Nassau County. … Village of Rockville Centre Cash Receipts from Recreational Activities and …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-rockville-centre-cash-receipts-recreational-activities-and-informationTown of Canton - Compensation and Benefits (2018M-159)
… payments and the Town paid $58,858 to the Supervisor’s wife for services she provided during this period. The Board …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-canton-compensation-and-benefits-2018m-159Chenango Fire Company – Controls Over Financial Activities (2014M-290)
… Law and is located in the Town of Chenango in Broome County. The Company provides fire protection to the Towns of Chenango, Dickinson and Barker and to four County facilities through fire protection contracts. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/chenango-fire-company-controls-over-financial-activities-2014mAdministration and Collection of Real Estate Transfer Taxes
… and practices in place to allow it to effectively collect Real Estate Transfer Taxes (RETT), as required by relevant … of interests in real property, including those of real estate investment trusts, easements, and leases, are … and practices in place to allow it to effectively collect Real Estate Transfer Taxes as required by relevant law and …
https://www.osc.ny.gov/state-agencies/audits/2019/01/08/administration-and-collection-real-estate-transfer-taxesOpinion 98-1
… in section 99-r to "appropriation(s) ... available" to pay for municipal services provided to the State or units of the State University (see also Governor's Bill Jacket, L 1991, ch 637, Letter of July 10, 1991 to the … and consistent meaning ( id .; see Delaware County Electric Cooperative, Inc. v Power Authority of the State of …
https://www.osc.ny.gov/legal-opinions/opinion-98-1City of Long Beach - Payments for Unused Leave Accruals (2019M-68)
… calculated. Key Findings The City approved $6 million in separation payments to 43 City officers and employees, of … to 10 individuals appear inconsistent with the City’s code of ordinances (City Code) and/or collective bargaining agreements (CBAs). The …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-payments-unused-leave-accruals-2019m-68CUNY Bulletin No. CU-798
… of the processing of the 2024 Prepaid Legal Service Benefit. Affected Employees: The following employees are … considered taxable income. Therefore, the value of this benefit will be added to the employee’s taxable gross wages, … OSC will automatically apply the Prepaid Legal Service Benefit for the 2024 calendar year for employees who were in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-798-prepaid-legal-service-benefit-cuny-employeesCUNY Bulletin No. CU-847
… bulletin is to inform agencies of the processing of the 2025 Prepaid Legal Service Benefit. Affected Employees: The … wages, for tax withholding purposes, and reflected on the 2025 Form W-2 (Wage and Tax Statement). Effective Dates: Effective as of paycheck dated November 13, 2025 (Institution). OSC Actions: OSC will automatically apply …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-847-prepaid-legal-service-benefit-city-university-new-york-cunyDiNapoli: Former Beekman Tax Collector Pleads Guilty to Embezzling $86,000 for Personal Expenses
… State Comptroller Thomas P. DiNapoli today announced that Jennifer Colucci, 41, of Hopewell Junction, pleaded guilty to … light and helping to combat abuse of taxpayers’ trust.” “Jennifer Colucci put her greed ahead of the community these … State Comptroller Thomas P DiNapoli today announced that Jennifer Colucci 41 of Hopewell Junction pleaded guilty to …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-former-beekman-tax-collector-pleads-guilty-embezzling-86000-personal-expensesVillage of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… loss, data backup, monitoring of remote-access users and server room security. Key Recommendations Ensure that Village …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301Elmont Union Free School District – Financial Condition (2017M-82)
… through December 31, 2016. Background The Elmont Union Free School District is located in the Town of Hempstead in … Elmont Union Free School District Financial Condition 2017M82 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/elmont-union-free-school-district-financial-condition-2017m-82Shelter Rock Public Library District – Bank Reconciliations (2015M-249)
… were accurately performed and reviewed in a timely manner for the period January 1, 2014 through June 30, 2015. … five-member Board of Trustees. Budgeted appropriations for 2015 total approximately $4.15 million. Key Finding …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/shelter-rock-public-library-district-bank-reconciliations-2015m-249