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Opinion 99-1
… award programs "shall" provide death benefits in the event of the death of an "active volunteer firefighter who … service award programs "may" provide death benefits in the event of the death of an "active volunteer firefighter who …
https://www.osc.ny.gov/legal-opinions/opinion-99-1Comptroller DiNapoli Releases School Audits
… School District , Glen Cove City School District , Valley Stream Union Free School District #24 and the York Central … and did not show all devices assigned to employees. Valley Stream Union Free School District #24 – Leave Accruals and … School District Glen Cove City School District Valley Stream Union Free School District 24 and the York Central …
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
… New York State Comptroller Thomas P. DiNapoli, Allegany County District Attorney Keith Slep and the New York State Police today announced the arrests of Ronda (Brundage) Kish … for allegedly stealing $11,276 from the Oramel Fire Department. Ronda Kish was charged with Grand Larceny in the …
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
… services,” DiNapoli said. “Thanks to the work of my team, Warren County District Attorney Carusone and the New …
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)
… 31, 2012. Background The Town of Sullivan is located in Madison County and has a population of approximately … The Town Clerk is also the appointed Receiver of Taxes. In 2012, the total tax warrant was approximately $9.9 … million. Key Findings The Town has excessive fund balances in the general – outside village, highway – town-wide and …
https://www.osc.ny.gov/local-government/audits/town/2013/12/27/town-sullivan-internal-controls-over-selected-financial-operations-2013m-267State Comptroller DiNapoli Releases School Audits
… of the Alden Central School District , East Aurora Union Free School District and the Kiryas Joel Union Free School District . "In an era of limited resources and … limit by nine percentage points. East Aurora Union Free School District – High School Extra-Classroom Activity …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… totaling $22,100 did not have original receipts attached to the monthly statement. In July 2019, Richard A. Lobur, a … 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 …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-municipal-auditsTaxable Travel
… Purpose We examined travel expenses a New York State Homes and Community Renewal (HCR) rent inspector incurred during calendar years 2014, 2015, and 2016. These included expenses for rental vehicles and fuel to conduct rent inspections throughout the New York …
https://www.osc.ny.gov/state-agencies/audits/2018/07/06/taxable-travelBinghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… Audit The purpose of our audit was to determine if sewage treatment services were provided economically for the period … whereby the City and the Village jointly own a sewage treatment plant and related facilities located in the Town of … avoid any penalties or fines. Continue to monitor sewage treatment costs, eliminate any unnecessary costs and reach …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mBradford Fire Co. Treasurer Arrested for Stealing Public Funds
… She was charged with grand larceny in the third degree, a class D felony, after an audit and investigation by … State Police and Steuben County District Attorney Brooks Baker, uncovered that Hamilton misappropriated more than … the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by …
https://www.osc.ny.gov/press/releases/2016/07/bradford-fire-co-treasurer-arrested-stealing-public-fundsIX.6.C Automated Standard Application for Payments (ASAP) – IX. Federal Grants
… Automated Standard Application for Payments (ASAP) is an all-electronic payment and information … Automated Standard Application for Payments ASAP is an allelectronic payment and information …
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)
… authority created to provide low-rent housing in the City of Watertown. The Authority is governed by a seven … (Board). Five commissioners are appointed by the Watertown City Manager and two are elected by the tenant population. … effective, we found the Authority’s management provided weekend trips for five retirees costing $4,962, which …
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)
… million and $69.9 million, respectively. Key Findings From 2007 to 2011, the City’s general fund balance declined …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30Erie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Adult Education Program and Professional Services (2016M-206)
… shared educational programs and services to 27 components school districts. BOCES is governed by a 13-member Board of …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/10/erie-2-chautauqua-cattaraugus-board-cooperative-educational-services-boces-adultWhitney 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-179Geneseo Central School District - Online Banking (2019M-172)
… did not: Follow the Board’s online banking policy or develop procedures to adequately segregate online banking … Provide information technology (IT) security awareness training to employees. In addition, sensitive IT control … and employees receive adequate IT security awareness training. District officials agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/geneseo-central-school-district-online-banking-2019m-172State Agencies Bulletin No. 1928
… field and the Approved Salary Rate field. Position and Job Do Not Match – if the Position Number equals the NYS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1928-april-2021-managementconfidential-mc-performance-advancesDiNapoli Releases Analysis of Executive Budget
… Despite projections for healthy gains in tax receipts and continued growth in the economy, the State Fiscal Year (SFY) 2020-21 Executive … Budget reflects significant fiscal challenges related, in part, to higher than expected spending in the Medicaid … Despite projections for healthy gains in tax receipts and continued growth in the economy the State …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-releases-analysis-executive-budgetState Agencies Bulletin No. 1921
… Services Unit (APSU), BU31 (see Payroll Bulletin No. 1920 ). Therefore, a change to the calculation of Pre-Shift …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1921-changes-calculation-and-retroactive-adjustment-pre-shift-briefingOpinion 88-51
… on the issues discussed in the opinion. MUNICIPAL FUNDS -- Repair Reserve Fund (procedure for abolition of); (use of … lake) GENERAL MUNICIPAL LAW, §§6-c(1)(b), 6-d: Moneys in a repair reserve fund may be expended for the dredging of a … annually or at shorter intervals. Where all moneys in a repair reserve fund have been expended and the town board has …
https://www.osc.ny.gov/legal-opinions/opinion-88-51