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Former President of Briarcliff Manor Fire Department Pleads Guilty to Embezzling More Than $120,000

… guilty in White Plains federal court before U.S. District Judge Cathy Seibel. State Comptroller Thomas P. DiNapoli … by the court. GARCIA is scheduled to be sentenced before Judge Seibel on November 15, 2018, at 3:30 p.m. Mr. Berman …

https://www.osc.ny.gov/press/releases/2018/07/former-president-briarcliff-manor-fire-department-pleads-guilty-embezzling-more-120000

Opinion 90-19

… by the board of fire commissioners, as well as one warden and one delegate to the general convention of the fire …

https://www.osc.ny.gov/legal-opinions/opinion-90-19

Opinion 95-13

… this requirement is applicable to excess proceeds of all bond issues, irrespective of whether the bonds have …

https://www.osc.ny.gov/legal-opinions/opinion-95-13

State Agencies Bulletin No. 2188

… are affected. Background: OT limit for Tier 6 began in State fiscal year 2012-13 at $15,000. The limit increases … 11, 2024. OSC Actions: OSC will update the OT limit in PayServ to reflect the $20,459 pensionable overtime …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2188-2024-tier-6-overtime-limit-new-york-city-retirement-systems

State Comptroller DiNapoli Releases Municipal Audits

… the Comptroller’s Office as abandoned property, as well as unclaimed funds from two actions totaling $20,050 that were …

https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-audits

State Comptroller DiNapoli Releases Municipal & School Audits

… Thomas P. DiNapoli today announced the following local government and school audits were issued. Merrick Union Free … the statutory limit on surplus fund balance and result in taxpayers being taxed more than necessary. Specifically, …

https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-audits

Licensing and Monitoring of Proprietary Schools (2019-S-68) 180-Day Response

To determine whether the State Education Department’s Bureau of Proprietary School Supervision is verifying that schools have sufficient resources before initial licensing and is adequately monitoring schools and utilizing its database to look for warning flags of future closings.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s68-response.pdf

Information Technology Governance Security Self-Assessment

The Security Self- Assessment is intended to help personnel responsible for the day-to-day management of IT operations exercise effective IT operation oversight. The Self-Assessment addresses key areas of IT internal controls such as policy, training, access and contingency planning.

https://www.osc.ny.gov/files/local-government/publications/pdf/IT-Governance-Self-Assessment-Form.pdf

Town of Pamelia – Financial Management (2015M-276)

… our audit was to evaluate the Town’s financial management for the period January 1, 2014 through March 31, 2015. … has eight water special districts. Budgeted appropriations for 2015 totaled approximately $1.5 million. Key Findings The … district fund has had a deficit unrestricted fund balance for the past three years. The Board did not develop a …

https://www.osc.ny.gov/local-government/audits/town/2016/01/15/town-pamelia-financial-management-2015m-276

Town of Waterford – Claims Auditing (2016M-154)

… of our audit was to review the claims audit process for the period January 1, 2015 through January 31, 2016. … by a five-member Town Board. Budgeted appropriations for 2016 total approximately $8.1 million. Key Finding The … the claims are supported by adequate documentation and are for legitimate Town purposes. Key Recommendations There were …

https://www.osc.ny.gov/local-government/audits/town/2016/06/17/town-waterford-claims-auditing-2016m-154

Town of Union – Financial Condition (2016M-192)

… our audit was to evaluate the Town’s financial condition for the period January 1, 2014 through December 31, 2015. … an elected five-member Town Board. Budgeted appropriations for the Town’s 2016 general town-wide, water and sewer funds … Key Findings 157 of 187 water meters the Town is billed for are older than five years, and Village officials found …

https://www.osc.ny.gov/local-government/audits/town/2016/08/12/town-union-financial-condition-2016m-192

Town of Elmira – Financial Condition (2015M-226)

… financial plan. The Town’s total unrestricted fund balance remains high. The Board has not developed adequate … and the traffic district fund, both of which have fund balance deficits. The Board did not receive regular reports … budgeting practices and the reasonable level of fund balance to be maintained in each fund to meet the Town’s …

https://www.osc.ny.gov/local-government/audits/town/2016/01/08/town-elmira-financial-condition-2015m-226

Town of Conesville – Long-Term Planning (2016M-314)

… Purpose of Audit The purpose of our audit was to examine the Town’s long-term planning for … January 1, 2015 through July 26, 2016. Background The Town of Conesville is located in Schoharie County and has a …

https://www.osc.ny.gov/local-government/audits/town/2016/12/02/town-conesville-long-term-planning-2016m-314

Town of Cincinnatus – Financial Operations (2016M-238)

… that all claims were properly audited and approved before payment. The Board did not ensure that an annual audit was … and thorough audits of claims are conducted prior to payment. Ensure that the financial records of all Town …

https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-cincinnatus-financial-operations-2016m-238

Town of Butternuts – Accounting and Reporting (2016M-323)

… 24, 2016. Background The Town of Butternuts is located in Otsego County and had a population as of the 2010 Census … aid across differing and incorrect tax bases, resulting in taxpayer inequity. Town officials maintained inaccurate accounting records resulting in misstatements in several funds. Key Recommendations Adopt …

https://www.osc.ny.gov/local-government/audits/town/2016/11/25/town-butternuts-accounting-and-reporting-2016m-323