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South Farmingdale Water District – Information Technology (2014M-153)
… safeguard the District’s information technology resources for the period January 1, 2012 through October 31, 2013. … approximately 45,000 residents. General fund expenditures for 2012 totaled approximately $5 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/district/2014/08/08/south-farmingdale-water-district-information-technology-2014m-153Lakeview Public Library – Tuition Reimbursement and Procurement (2014M-104)
… Purpose of Audit The purpose of our audit was to assess the Board’s … Public Library is located in the Town of Hempstead in Nassau County and was created by a special act of the State …
https://www.osc.ny.gov/local-government/audits/library/2014/07/18/lakeview-public-library-tuition-reimbursement-and-procurement-2014m-104Oversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment (Follow-Up)
… with respondents and responses to electronic monitoring alerts, in its electronic Case Management System. There were … document their responses to certain electronic monitoring alerts. Key Finding The Department has made significant …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/oversight-sex-offenders-subject-strict-and-intensive-supervision-and-treatment-followOpinion 91-17
… LAWS -- Competitive Bidding (cannot expand exception under General Municipal Law, §103[8]) -- Preemption (competitive … Section 2803-a authorizes "hospitals", under rules and regulations promulgated by the State Hospital Review and … in the case of a dental clinic or dental dispensary, of a dentist, for the prevention, diagnosis or treatment of human …
https://www.osc.ny.gov/legal-opinions/opinion-91-17Uniondale Union Free School District – Procurement (2016M-195)
… The Uniondale Union Free School District is located in the Town Hempstead, Nassau County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/uniondale-union-free-school-district-procurement-2016m-195Poland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)
… all claims are audited and approved by the membership for payment each month. Adopt a code of ethics and ensure … requirements set forth in the law. Require more support for collections received, such as tickets or press-numbered …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019mComptroller DiNapoli Releases Municipal Audits
… Water District , Lake George Fire Company , Shelter Rock Public Library District and the City of Utica. “In … documentation of collections that were remitted. Shelter Rock Public Library District – Bank Reconciliations (Nassau … Greenlawn Water District Lake George Fire Company Shelter Rock Public Library District and the City of Utica …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-municipal-audits-0NY State Comptroller DiNapoli Statement on Supreme Court Decision in Janus Case
… Thomas P. DiNapoli released the following statement today after the United State Supreme Court ruled on the Janus … of State, County and Municipal Employees case . "Today's U.S. Supreme Court decision overriding 40 years of … Thomas P DiNapoli released the following statement today after the United State Supreme Court ruled on the Janus …
https://www.osc.ny.gov/press/releases/2018/06/ny-state-comptroller-dinapoli-statement-supreme-court-decision-janus-caseState Comptroller DiNapoli Releases Municipal Audits
… accounted for and deposited timely and intact. However, driving range fees were not remitted to the town … reconciled the daily sales logs to his annual report of driving range fees. Furthermore, the director did not provide … office with documentation to support his annual report of driving range fees. Kenilworth Fire District No. 2 – …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsFarmingdale Union Free School District – Financial Condition (2016M-235)
… the amount of unrestricted fund balance and use the excess funds in a manner that benefits District residents. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235DiNapoli: Halfmoon Resident Allegedly Stole Deceased Mother's Pension Payments
… Attorney Karen A. Heggen, the New York State Police and the New York State Department of Motor Vehicles today … payments to pay for ride share services, food deliveries and housing payments, among other things,” DiNapoli said. … greed. May this arrest serve as a reminder that those who carry out such deliberate acts will be held accountable.” …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-halfmoon-resident-allegedly-stole-deceased-mothers-pension-paymentsSpecial Plan for Greene County Sheriffs, Undersheriffs, Deputy Sheriffs and Correction Officers (Sections 89-o and 603(k))
… Information for members about A Special Plan for Greene County Sheriffs Undersheriffs Deputy Sheriffs and Correction Officers Sections 89o and 603k …
https://www.osc.ny.gov/retirement/publications/special-plan-greene-county-sheriffs-undersheriffs-deputy-sheriffs-and-correction-officers-sectionsSpecial Plan for Jefferson County Sheriffs, Undersheriffs, Deputy Sheriffs and Correction Officers (Sections 89-j and 603(h))
… Special Jefferson County Sheriffs Undersheriffs Deputy Sher and Corr Officers Plan for PFRS Tier 1 2 4 5 6 some Tier …
https://www.osc.ny.gov/retirement/publications/special-plan-jefferson-county-sheriffs-undersheriffs-deputy-sheriffs-and-correction-officersDiNapoli: Former Tax Collector Accused of Pocketing $88,000 for Car Loans, Amazon Purchases, Food and Other Expenses
… Thomas P. DiNapoli today announced the arrest of Jennifer Colucci, 41, of Hopewell Junction, N.Y., for … to deal with the economic impact of the pandemic, Jennifer Colucci allegedly used taxpayer dollars to fund her … Thomas P DiNapoli today announced the arrest of Jennifer Colucci 41 of Hopewell Junction NY for allegedly …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-tax-collector-accused-pocketing-88000-car-loans-amazon-purchases-food-and-otherDiNapoli: Town of Altona Official Misused $23,500
… in pocketing public money,” said DiNapoli. “Unfortunately, my office continues to uncover instances such as this where … the records and reports of all town officers and employees who received or disbursed money during the preceding fiscal … many of the Comptroller’s recommendations. Their response is included in the final audit report, which can be viewed …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-town-altona-official-misused-23500Opinion 89-18
… the provisions of Real Property Tax Law, §318, however, do we find authority for the town to reimburse assessors for …
https://www.osc.ny.gov/legal-opinions/opinion-89-18Foreign Fire Insurance Report Filing
… to as "two percent tax money") must file an annual report of the receipts of expenditures and balances relating to such monies with our office. Annual Report Form [pdf] For assistance with the completion of the annual report form, please call our office at 1-866-321-8503, option …
https://www.osc.ny.gov/local-government/required-reporting/foreign-fire-insurance-report-filingVillage of Warsaw – Justice Court Operations (2021M-214)
Determine whether the Village of Warsaw (Village) Justice Court (Court) collections were properly accounted for and deposited.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/warsaw-2021-214.pdfTown of Adams – Justice Court Operations (2020M-163)
Determine whether the Town of Adams (Town) Justice Court (Court) funds were properly recorded, deposited and reported.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/adams-justice-court-2020-163.pdfClaims for Deceased Owners and Estates
… that reported the funds. See Required Documentation for examples of accepted proof of ownership. How to Prove … If there is a court-appointed representative for the estate, they may submit a claim by providing a copy … – Heir If there is no court-appointed representative for the estate, the closest living family member may submit a …
https://www.osc.ny.gov/unclaimed-funds/claimants/claims-deceased-owners-and-estates