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Town of East Hampton – Budget Review (B18-7-9)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … of East Hampton, located in Suffolk County, is authorized to issue debt not to exceed $30 million to liquidate the accumulated deficit in …
https://www.osc.ny.gov/local-government/audits/town/2018/10/29/town-east-hampton-budget-review-b18-7-9Town of East Hampton – Budget Review (B17-7-15)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … of East Hampton, located in Suffolk County, is authorized to issue debt not to exceed $30 million to liquidate the accumulated deficit in …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-east-hampton-budget-review-b17-7-15Town of East Hampton - Budget Review (B19-7-10)
… Background The Town of East Hampton, located in Suffolk County, is authorized to issue debt not to exceed $30 …
https://www.osc.ny.gov/local-government/audits/town/2019/11/08/town-east-hampton-budget-review-b19-7-10State Agencies Bulletin No. 2341
… as OT for Annual 2080 (Earnings Code OCS) and Overtime Recall Annual 2080 (Earnings Code ORC). If an employee … an Adjustment When an adjustment is needed for overtime or recall such as Out of Title Overtime (Earnings Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2341-2024-2025-public-employees-federation-pef-firearms-training-and-safetyOpinion 2005-9
… districts” (see, e.g., Union Free School District No. 22 v Wilson , 281 AD 419, 120 NYS2d 483; Chisena v Central High …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9State Agencies Bulletin No. 1944
… inform agencies of the procedures and provide instructions for reporting the taxable value of personal use of an … services in the New York State Payroll System (PayServ) for tax year 2021. Affected Employees Employees with … and personal use of employer-provided chauffeur services for the period 11/01/2020 through 10/31/2021 as income on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1944-procedures-reporting-taxable-value-personal-use-employer-providedState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … completed audits of the Alden Central School District , East Aurora Union Free School District and the Kiryas Joel … exceeds the statutory limit by nine percentage points. East Aurora Union Free School District – High School …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… office completed audits of the Cold Spring Harbor Central School District , Glen Cove City School District , Valley Stream Union Free School District #24 and the York Central School District . … office completed audits of the Cold Spring Harbor Central School District Glen Cove City School District Valley Stream …
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
… Kish and Marion Brundage for allegedly stealing $11,276 from the Oramel Fire Department. Ronda Kish was charged with … public corruption are found out and brought to justice.” From 2016 to 2020, Ronda Kish allegedly stole $8,675 from the Oramel Fire Department by making unauthorized cash …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-two-former-oramel-fire-officials-charged-theft-more-11000-oramel-fire-departmentDiNapoli: 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 … Parks, Recreation and Historic Preservation’s “Snowmobile Trail Grant Program” and submitted duplicate claims for …
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)
… village, highway – town-wide and highway – outside village funds; the fire district; and the water and lighting … As a result, in 2011 the Clerk had $4,500 of unidentified funds. However, in 2012 the Clerk had to use approximately … needs. Develop a formal plan to use the unexpended surplus funds in a manner that will benefit taxpayers. Develop and …
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
… In addition, there were five instances totaling $2,089 where clerk fees were not deposited within three days of when … collections accumulated to more than $250. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-municipal-auditsMorristown Fire District – Board Oversight (2025M-101)
… audit claims? Audit Period January 1, 2024 – May 5, 2025 We extended the audit period to review the District’s … Annual Financial Report (AFR) filings as of September 23, 2025. Understanding the Audit Area The Board is responsible … strong claims auditing process is established, control is enhanced because officials and employees are aware that a …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/morristown-fire-district-board-oversight-2025m-101Comptroller DiNapoli Releases School Audits
… Niagara Charter School , Oracle Charter School , Southside Academy Charter School and the True North Rochester … High School for Girls – Professional Services (Albany County) The charter school entered into a three-year compact … County) The school did not consistently comply with the law and guidance regarding fingerprint-supported criminal …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-school-audits-0DiNapoli: Former Hannibal Fire Chief and Father Indicted for Allegedly Stealing Go-Kart Proceeds
… Oswego County District Attorney Anthony J. DiMartino, Jr., and the New York State Police today announced the indictment of former Hannibal Fire Chief Chris Emmons and his father Carl Emmons Sr., a volunteer firefighter, for … allegedly stealing a total of nearly $14,500 from the fire company. “The Emmons allegedly cheated Hannibal residents out …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-former-hannibal-fire-chief-and-father-indicted-allegedly-stealing-go-kart-proceedsNorth Creek Fire District – Board Oversight (2025M-86)
… related to budgeting, monthly financial reporting, bank reconciliations, annual financial reporting, annual … monitor financial activities throughout the year or review bank reconciliations and bank account statements. We prepared …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/north-creek-fire-district-board-oversight-2025m-86Lehman College – Controls Over Bank Accounts
… 2013 through December 4, 2014, CUNY reported 336 active or closed bank accounts, including 14 at Lehman. In addition, … entities. Six of Lehman’s accounts were opened or closed after CUNY’s bank authorization policy was established …
https://www.osc.ny.gov/state-agencies/audits/2016/04/21/lehman-college-controls-over-bank-accountsDiNapoli: State Agency Overtime Costs Increased 10.2% in 2024, Up 1.8M Hours Over 2023
… New York State agency overtime costs increased 10.2% in 2024 for a total of $1.3 billion, while the number of … overtime and workforce trends. After a long-term decrease in staffing levels, the size of the state workforce, not including SUNY and CUNY, grew from 2023 by 3.7% in 2024, or 5,330 positions, to an average annual total of …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-state-agency-overtime-costs-increased-10.2-percent-in-2024-up-1.8m-hours-over-2023State Comptroller DiNapoli Releases School Audits
… audits have been issued. Albany Leadership Charter School for Girls – Cash Collections (Albany County) The board and … to the business office) were late. Sag Harbor Union Free School District – Claims Auditing (Suffolk County) … reimbursable services for speech, occupational or physical therapy and special transportation to 11 students likely to …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-school-auditsPension Payment Option Election – Divorce and Your Benefits
… amount to provide for a possible payment to a designated beneficiary after their death. Some DROs require the member … Joint Allowance Half (50 percent) or any other percentage. With a Joint Allowance, if the beneficiary dies before the … election form during the processing of their retirement application. Who “Pays” the Cost of the Option? When NYSLRS …
https://www.osc.ny.gov/retirement/members/divorce/pension-payment-option-election