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Opinion 92-10
… when, inter alia , the records of the public corporation "do not indicate a last known address outside this state or …
https://www.osc.ny.gov/legal-opinions/opinion-92-10Opinion 88-77
… provision by the corporation of arts-in-education programs to the district. However, disclosure would be required under General Municipal Law, §803. This is in reply to your letter in which you inquire whether a school board … Council on the Arts has contracted with the local council to provide State funds up to fifty percent of the cost of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-77CUNY Bulletin No. CU-704
… IBT SZ IBT SP IBT SX IBT ST IUOE T2 NYSNA TE SEIU S6 PSC PC PSC T8 GAC GA PSC CB CAC CA AJC AJ AJC CE …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-704-city-university-new-york-cuny-paid-family-leaveComptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea by New Jersey Woman Over Theft of More Than $162,000 in New York State Pension Benefits
… New York State Comptroller Thomas DiNapoli and Attorney …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-new-jersey-woman-over-theft-more-162000DiNapoli: SUNY Downstate Paid Consultant's Questionable Hotel and Dining Tabs
… and a “team dinner” that included cocktails, according to a report released today by State Comptroller Thomas P. … on the public’s dime at a time when Downstate was supposed to be getting its fiscal house in order. Downstate failed to protect the public’s money, and I urge the Joint …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-suny-downstate-paid-consultants-questionable-hotel-and-dining-tabsCUNY Bulletin No. CU-183
… Purpose To explain procedures for processing payments for Continuing … in an Adjunct or Hourly position Background Pursuant to the Memorandum of Agreement between the City University … Adjunct or Hourly position effective 9/01/02 are entitled to an increase to their base salary based on the service …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-183-rate-change-certain-continuing-education-teachersCity of Yonkers – Budget Review (B20-6-4)
… reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 million to liquidate current deficits in the City School District’s …
https://www.osc.ny.gov/local-government/audits/city/2020/05/21/city-yonkers-budget-review-b20-6-4II.3.D Evaluation – II. New York State Financial Accounting
… Law to issue monthly, quarterly, and annual budgetary (cash) basis reports to the Legislature. These reports contain … funds). Additional information about the budgetary (cash) basis reports can be found on OSC’s website at: … and issue quarterly financial plan updates on both a cash and GAAP basis of accounting to the State Comptroller …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3d-evaluationDiNapoli: Former Bethel Tax Collector Arrested for Pension Fund Fraud
… information is used to calculate their service time for retirement benefits. “Debra Gabriel allegedly defrauded the retirement system by lying about the hours she worked. Now she must face … abuse. My thanks to the New York State Police and Sullivan County DA Meagan Galligan for helping bring Gabriel to …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-former-bethel-tax-collector-arrested-pension-fund-fraudDiNapoli: Disgraced Top Officials at School for At-Risk Students Arraigned on Public Corruption Charges
… Third-Degree Grand Larceny, and Corrupting the Government in the Second and Third Degrees. Both defendants pleaded not … are supposed to serve is reprehensible,” DiNapoli said. “My thanks to the Westchester County District Attorney’s office for partnering with my office and continuing to pursue justice in this case and …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-disgraced-top-officials-school-risk-students-arraigned-public-corruption-chargesForms and Publications
… Cash - We’ll require you and the reporting organization to complete this form if we can’t find the security/cash item you are requesting to claim. Change of Address Form - Use this form if your … for Estates and/or Individuals - Use this form to provide information about the lost check/money order. …
https://www.osc.ny.gov/unclaimed-funds/resources/forms-and-publicationsBradford Fire Co. Treasurer Arrested for Stealing Public Funds
… Sherry Hamilton. She was charged with grand larceny in the third degree, a class D felony, after an audit and … bring offenders to justice and recoup stolen public money. My thanks to District Attorney Baker and the New York State Police for their partnership with my staff to hold this official accountable for her actions.” …
https://www.osc.ny.gov/press/releases/2016/07/bradford-fire-co-treasurer-arrested-stealing-public-fundsBinghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… Purpose of Audit The purpose of our audit was to determine if sewage treatment services were provided … of Johnson City entered into an intermunicipal agreement to establish a joint sewage activity whereby the City and the … of Vestal in Broome County. The plant provides services to City and Village residents and businesses and also to nine …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mTaxable Travel
… 2016. These included expenses for rental vehicles and fuel to conduct rent inspections throughout the New York … metropolitan area. The objective of our examination was to determine whether (i) the expenses were incurred for … were within 35 miles of his official station. According to the State Travel Manual, the employee was not in travel …
https://www.osc.ny.gov/state-agencies/audits/2018/07/06/taxable-travelErie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Adult Education Program and Professional Services (2016M-206)
… Purpose of Audit The objective of our audit was to review BOCES’ financial records and management practices related to the adult education program and the procurement of … Educational Services is a public organization created to provide shared educational programs and services to 27 …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/10/erie-2-chautauqua-cattaraugus-board-cooperative-educational-services-boces-adultIX.6.C Automated Standard Application for Payments (ASAP) – IX. Federal Grants
… Federal agencies establish and maintain accounts in ASAP to control the flow of funds to state agencies. Once an ASAP account is established, the federal agency can enter authorizations to increase or decrease the available balance of its ASAP …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6c-automated-standard-application-payments-asapWatertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… Purpose of Audit The purpose of our audit was to evaluate the Authority’s internal controls over claims processing for the period January 1, 2011, to February 29, 2012. Background The Watertown Housing Authority is a municipal housing authority created to provide low-rent housing in the City of Watertown. The …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221City of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition and Council … and $69.9 million, respectively. Key Findings From 2007 to 2011, the City’s general fund balance declined by $12.8 … and present detailed and periodic financial reports to the Council. Key Recommendations Take steps to reduce the …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30Whitney Point Central School District – Information Technology (2023M-179)
… which are network user accounts not specifically assigned to a student (e.g., authorized staff, third-party vendors and … and were unaware of all the network users that had access to the District’s network. When nonstudent network user … increased risk that it could suffer a serious interruption to operations due to the risk to the network and potential …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/whitney-point-central-school-district-information-technology-2023m-179Opinion 88-36
… You ask if a sheriff is personally responsible for cash shortages occurring in his department. You also ask if … employees of a sheriff's department can be held liable for cash shortages in department funds caused by their wrongful … necessary moneys to a proper account from unappropriated cash surplus, contingency funds or from other legally …
https://www.osc.ny.gov/legal-opinions/opinion-88-36