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Industrial Development Agencies in New York State
… Agencies (IDAs) to support economic development in New York. An IDA is a type of public benefit corporation … required to report all financial and active project data in the Public Authorities Reporting Information System within … Failure to comply with reporting standards can result in an IDA losing the ability to provide tax exemptions. Below …
https://www.osc.ny.gov/local-government/industrial-development-agencies-new-york-stateOpinion 92-10
… PROPERTY -- Money (unclaimed redemption payments on bearer serial bonds) BONDS AND NOTES -- Redemption (disposition of … moneys representing amounts paid on matured bearer serial bonds) ABANDONED PROPERTY LAW, §§300(1)(h), 500(1)(b), … accrued interest, if any, of matured, unredeemed bearer serial bonds issued by the village, when such amounts have …
https://www.osc.ny.gov/legal-opinions/opinion-92-10Opinion 88-77
… GENERAL MUNICIPAL LAW, §§801(1), 802(1)(f): A member of a school district board of education who is also an employee of … is in reply to your letter in which you inquire whether a school board member, who is also the salaried director of a … program provided at four schools in the local school district. The New York State Council on the Arts has …
https://www.osc.ny.gov/legal-opinions/opinion-88-77CUNY Bulletin No. CU-704
… Leave. Affected Employees As of March 11, 2021, employees in the following bargaining units will be affected: Union … T8 GAC GA PSC CB CAC CA AJC AJ AJC CE Background In 2016 the Governor signed into law a comprehensive Paid … Leave deduction will begin to be taken from employees in the March 25, 2021 paycheck. Eligibility Criteria All …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-704-city-university-new-york-cuny-paid-family-leaveAccounts Payable Advisory No. 73
… Subject: Updated Guidance for Paying Sales Tax and Freight Amounts Reference: Guide to … also informs agencies of invoice retention requirements for freight charges. Update: Guide to Financial Operations … Parcel Service (UPS)” to “Statewide Contract Vendor for Small Package Delivery.” …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/73-paying-sales-tax-and-freight-amountsComptroller 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 General Eric T Schneiderman and today announced the guilty plea of Linda Miller 57 of Englewood New Jersey over the theft of more than $162000 in pension benefits from the New York State and Local Employees Retirement System
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
… Inc. (PMA), charged Downstate $83,156 in questionable travel and lodging expenses, exceeding the conditions of the … interest by eliminating certain cost controls over PMA travel expenses, including a prohibition on reimbursement for … and New York state dinner rates; An alleged ‘travel expense’ of $32,500 for a management software license; …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-suny-downstate-paid-consultants-questionable-hotel-and-dining-tabsCity of Yonkers – Budget Review (B20-6-4)
… [read complete report - pdf] Purpose of Budget Review Determine whether the significant revenue … for firefighting overtime, police overtime and termination payments could be underestimated. Under the … estimates for firefighting overtime, police overtime and termination payments and increase them to appropriate levels. …
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
… is required under Section 8 of the State Finance Law to issue monthly, quarterly, and annual budgetary (cash) basis reports to the Legislature. These reports contain prescribed … DOB is required under Section 22 of the State Finance Law to prepare and issue quarterly financial plan updates on both …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3d-evaluationDiNapoli: Former Bethel Tax Collector Arrested for Pension Fund Fraud
… State Comptroller Thomas P. DiNapoli and the New York State Police today announced the arrest of Debra Gabriel, the … for allegedly stealing unearned benefits from the state pension fund. Gabriel, who resigned her public office and … from fraud and abuse. My thanks to the New York State Police and Sullivan County DA Meagan Galligan for helping …
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
… Attorney Susan Cacace announced that two former officials at the Greenburgh-Graham Union Free School District, which serves at-risk students from kindergarten to 12th grade, were … work diligently to ensure that the students and parents at Greenburgh-Graham are made whole.” As alleged in the …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-disgraced-top-officials-school-risk-students-arraigned-public-corruption-chargesOpinion 88-36
… COUNTY LAW, §650: A county sheriff is subject to the rule of strict or absolute liability for the loss of public … Article XIII, §13 provides that the county shall never be made responsible for the acts of the sheriff (see … who was responsible for the loss under the surety's right of subrogation; that is the surety will succeed to …
https://www.osc.ny.gov/legal-opinions/opinion-88-36Bradford 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-fundsBinghamton-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-2015mTaxable 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-travelErie 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-adultIX.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-30Whitney Point Central School District – Information Technology (2023M-179)
… communicated to officials, District officials did not disable 19 nonstudent network user accounts (4 percent) that …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/whitney-point-central-school-district-information-technology-2023m-179