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Opinion 94-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … celebration of the fire department consists of a dinner and coincides with the annual inspection dinner for the fire company or companies within the district. You …
https://www.osc.ny.gov/legal-opinions/opinion-94-11DiNapoli Proposal Would Provide More Accountability for Personal Income Tax Check-Off Funds
… support through personal income tax check-offs, including fish and wildlife programs; missing and exploited children …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-proposal-would-provide-more-accountability-personal-income-tax-check-fundsComptroller DiNapoli Releases School Audits
… The board has not established a computer use policy for employees to define appropriate user behavior or … to ensure the security of the District’s IT system. For example, the treasurer has administrative rights to the … software application, which creates the opportunity for the manipulation and concealment of transactions. …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-1Former Hannibal Fire Chief Pleads Guilty to Stealing From Fire Company
… profits. The investigation also found that Emmon’s father, Carl Emmons Sr., closed the Kartway’s bank account upon … the remaining funds were transferred to his bank account. Carl Emmons Sr. faces pending charges of Grand Larceny in the … by emailing a complaint to investigations@osc.ny.gov or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2025/05/former-hannibal-fire-chief-pleads-guilty-stealing-fire-companyOpinion 94-8
… §177-b; PUBLIC OFFICERS LAW, §9: In order to qualify for appointment as deputy treasurer of a fire district, an … treasurer. You ask what are the qualifications for appointment to the office of fire district deputy treasurer. … the thirty-first day of December following his or her appointment. During the absence or inability to act of the …
https://www.osc.ny.gov/legal-opinions/opinion-94-8Opinion 2000 - 13
Whether a member of a volunteer fire department who seeks membership in a second volunteer company has automatically vacated membership in the first company
https://www.osc.ny.gov/legal-opinions/opinion-2000-13Opinion 93-31
… of a recreation district in commuting from their residences to the place where meetings of the board are … District may be reimbursed for mileage from their residences to meetings of the board of commissioners. The … to county board members for travel to and from their residences), the expenses of a member of a municipal …
https://www.osc.ny.gov/legal-opinions/opinion-93-31DiNapoli: 2020-21 Tax Revenues $3 Billion Over Projections
… 2020-21 totaled $82.4 billion — $3 billion higher than forecast by the state Division of the Budget (DOB) in the … (latest projections), and $6.8 billion higher than forecast in May 2020 (initial projections), according to the … which was $1.5 billion higher than the most recent forecast; $918 million in payments were made to eliminate all …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-2020-21-tax-revenues-3-billion-over-projectionsXVI.4.C Federal Grant Accruals – XVI. Financial Reporting
… The provider government (Federal or State) requires the recipient government (State or local) to perform a particular … government or by a nongovernmental entity (secondary recipient). Certain other requirements (including time … They are not imposed on the provider or the recipient; and The eligibility requirements must be fulfilled …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4c-federal-grant-accrualsIndividuals with Disabilities Education Act – Federal Funding and New York
… mission (Assistance Listing Number 84.027). It details programs and responsibilities related to the identification … students, the development of Individualized Education Programs (IEPs) and the implementation of these programs. … IDEA. Funds to New York City The City’s fiscal year (FY) 2026 preliminary budget includes $291 million in federal IDEA …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/individuals-disabilities-education-actDiNapoli and Ulster Co. DA Nneji: Owner of Ulster Co. Medical Transportation Company Pleads Guilty to Stealing $1.1 Million in Medicaid Fraud Scheme
… in here and working collaboratively with us, permitting me to designate one of his attorneys as assistant district …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-and-ulster-co-da-nneji-owner-ulster-co-medical-transportation-company-pleads-guilty-stealingDiNapoli: California Parcel Worker Arrested for Allegedly Stealing $120K in Checks
… arrest of Deangelo Anderson Rodriguez, a San Diego-based parcel service employee, for allegedly stealing $120,000 in … Savings Program and 24 payroll checks, while working in a parcel distribution center. Rodriguez, 25, of Chula Vista, … to his granddaughter’s college in California via the parcel service to pay her tuition. When the granddaughter …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-california-parcel-worker-arrested-allegedly-stealing-120k-checksMiddlesex Fire District – Fiscal Transparency (2025M-130)
… Secretary/Treasurer (Treasurer) provide monthly and annual financial reports to the Board of Fire Commissioners (Board) and prepare and file the required annual financial report (AFR) with the Office of the State … District SecretaryTreasurer Treasurer provide monthly and annual financial reports to the Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/middlesex-fire-district-fiscal-transparency-2025m-130State Agencies Bulletin No. 1156
… Purpose To inform agencies of data element changes in PayServ due to the implementation of the Statewide Financial System . Affected Employees All … System or extracting data from PayServ containing Chart of Accounts criteria. Payroll representatives receiving this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1156-changes-payserv-chart-accounts-related-implementation-statewideXI.7.A Revenue Contracts – XI. Procurement and Contract Management
… directly in the Customer Contracts Module of the SFS using the appropriate Audit Type as identified below. … appropriate Audit Type. The Statewide Financial System (SFS) uses the Audit Type to determine whether the transaction … instruction on this topic, visit the job aids published to SFS Coach Training. SFS Coach Training is accessible from the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7a-revenue-contractsDiNapoli: New Federal Funds Give New York a Chance To Expand Broadband, Close Digital Divide
… The recent announcement that New York state will get nearly $665 million in federal funding to invest in improvements to broadband availability gives the … internet is imperative for equality of opportunity. How New York utilizes this federal funding will set a critical …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-new-federal-funds-give-new-york-chance-expand-broadband-close-digital-divideState Comptroller DiNapoli Releases School Audits
… operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately and … Fuel Inventory (Nassau County) District officials have no assurance that fuel purchased is properly accounted for and … for cash receipts and district officials do not have assurance that student treasurers are accounting for all …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… Town of Moira , Town of Oxford and the Town of Somerset . "In today's fiscal climate, budget transparency and … there is a significant risk that payments could be made in error or for unauthorized purposes. Town of Moira – Fiscal … without complying with competitive bidding requirements. In addition, town justices did not establish adequate …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases School Audits
… and the Palmyra-Macedon Central School District . "In today's fiscal climate, budget transparency and … such as when employees do not submit payroll information in a timely manner. Additionally, district officials did not … does not establish a threshold value for tagging assets. In addition, the IT department does not have written …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases State Audits
… audits and examinations have been issued: City University of New York: Lehman College, Controls Over Bank Accounts … list that Lehman opened prior to the implementation of its 2008 banking policy. In addition, of 72 payments from five judgmentally selected bank accounts, …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-state-audits