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Newark School District Public Library – Board Oversight (2014M-54)
… Purpose of Audit The purpose of our audit was to review the Board of … bidding, and avoidance and disclosure of conflicts of interest. The Board also has not adopted policies and … improper investments and place all Library moneys in time deposits, certificates of deposit, or other investments in …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54DiNapoli: Former School District Treasurer Sentenced for Stealing Funds
… Thomas P. DiNapoli announced Kristina Hand was sentenced in federal court for stealing $34,000 from the Morris Central School District in Otsego County. Hand, 47, of Morris, pled guilty last … of community service. Hand was also ordered to pay $34,000 in restitution. “Ms. Hand took advantage of her position as …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-former-school-district-treasurer-sentenced-stealing-fundsTown of Southampton - Board of Trustees of the Freeholders and Commonalty – Trustee Oversight (2013M-39)
… Purpose of Audit The purpose of our audit was to determine if Trustees were effectively … assets. Background The Dongan Patent established the Board of Trustees of the Freeholders and Commonalty of the Town of … Town of Southampton Board of Trustees of the Freeholders and …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-southampton-board-trustees-freeholders-and-commonalty-trustee-oversight-2013mTown of Forestport – Financial Management (2013M-184)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition for the period January 1, 2012, to December 31, 2012. Background The Town of Forestport is … $44,158 for the sewer fund. Key Findings The Board needs to improve its budgeting practices and enhance its oversight …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184What is a Defined Benefit Plan?
… plans, employers may contribute a set amount or “match” all or part of an employee’s contributions, but not … monthly payments for life. Payments are not guaranteed to last through retirement. Benefit Amount Benefit amount is … nothing; they may pay a set amount; or they may “match” all or part of what an employee contributes. …
https://www.osc.ny.gov/retirement/members/defined-benefit-planUse of Foreign Fire Insurance Tax Money (2017-MS-5)
… October 5, 2016. Background The recipients of foreign fire insurance (FFI) money include fire departments, fire … is generated from a tax imposed on the premiums of fire insurance policies written by certain out-of-state insurers … Use of Foreign Fire Insurance Tax Money 2017MS5 …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5State Comptroller DiNapoli Releases Audits
… (DOH): Medicaid Program: Administrative Costs Used in Premium Rate Setting of Mainstream Managed Care Organizations … about $127 million for facilitated enrollment through the premium rates. However, despite the magnitude of these payments, DOH does not adjust each MCO's premium to reflect the MCO's actual facilitated enrollment …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-auditsOpinion 99-1
… death benefits only in the case of an active volunteer firefighter who has a nonforfeitable right to service award. … award program may provide a death benefit to a volunteer firefighter who has not earned a nonforfeitable right to a … benefits in the event of the death of an "active volunteer firefighter who has a right to a nonforfeitable percentage " …
https://www.osc.ny.gov/legal-opinions/opinion-99-1State Agencies Bulletin No. 572
… to transactions on the Time Entry page by OSC staff. This new report will be run from data in the PayServ system after … at (518) 474-4775. Military Stipend Earn Codes ( MSP & TSP ) may be directed to Peg Merry at (518) 474-2605. Back …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/572-automated-correction-report-transaction-changes-time-entry-pageComptroller DiNapoli and A.G. Schneiderman Announce Arrest of Former New York City Council Candidate Albert Alvarez
… Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman today announced the … Albert Alvarez for allegedly accepting straw donations and stealing thousands of dollars in New York City public … for Filing in the First Degree, a class E felony, and Grand Larceny in the Third Degree, a class D felony. "Mr. …
https://www.osc.ny.gov/press/releases/2018/02/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-former-new-york-city-council-candidateState Comptroller DiNapoli Releases Municipal Audits
… – Supplemental Nutrition Assistance Program (SNAP) and Childcare Assistance Program (CCAP) Auditors reviewed 50 … families within required timeframes, they overpaid three childcare providers a total of $7,104. The overpayments …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-auditsVendor File Advisory No. 11
… Subject: Selecting the Correct Vendor Location in SFS Guidance: It is important that agencies select the correct vendor Location for each transaction in SFS. This will ensure the … payments to the correct bank account or address. The “Location” section of the Vendor Record contains business …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/11-vendor-locationTown of East Hampton – Budget Review (B18-7-9)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … of East Hampton, located in Suffolk County, is authorized to issue debt not to exceed $30 million to liquidate the accumulated deficit in …
https://www.osc.ny.gov/local-government/audits/town/2018/10/29/town-east-hampton-budget-review-b18-7-9Town of East Hampton – Budget Review (B17-7-15)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … of East Hampton, located in Suffolk County, is authorized to issue debt not to exceed $30 million to liquidate the accumulated deficit in …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-east-hampton-budget-review-b17-7-15Town of East Hampton - Budget Review (B19-7-10)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … of East Hampton, located in Suffolk County, is authorized to issue debt not to exceed $30 million to liquidate the accumulated deficit in …
https://www.osc.ny.gov/local-government/audits/town/2019/11/08/town-east-hampton-budget-review-b19-7-10Opinion 2005-9
… that bear on the issues discussed in the opinion. SCHOOL DISTRICTS -- Central High School Districts (training requirement for board members) … LAW §§1901, 1914, 2102-a: A board member of a central high school district who is also an elected member of a component …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9DiNapoli: Former Lake Luzerne Trustee Arrested for Stealing More Than $127,000 From South Warren Snowmobile Club
… Parks, Recreation and Historic Preservation’s “Snowmobile Trail Grant Program” and submitted duplicate claims for …
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)
… The Town of Sullivan is located in Madison County and has a population of approximately 15,340. The five-member … Clerk properly performs all required duties related to her position as the Receiver of Taxes. Tax collections were … in an accurate and timely manner. Follow up with their bonding company and/or recoup the lost tax payment from the …
https://www.osc.ny.gov/local-government/audits/town/2013/12/27/town-sullivan-internal-controls-over-selected-financial-operations-2013m-267Comptroller DiNapoli Releases School Audits
… , Charter School for Applied Technologies , Eugenio Maria de Hostos Charter School , Germantown Central School District … access to specific financial records. Eugenio Maria de Hostos Charter School – Procurements and Information … Girls Char School for Applied Technologies Eugenio Maria de Hostos Char School Germantown CSD Niagara Char School …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-school-audits-0North Creek Fire District – Board Oversight (2025M-86)
… three checks totaling approximately $935 that were entered in the accounting records twice, resulting in the accounting record cash balance appearing less than the … and investment policies. The lack of oversight resulted in variances that were not identified or corrected during the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/north-creek-fire-district-board-oversight-2025m-86