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State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … Fire District , Manorville Fire District , Town of Mentz , City of Olean and the Town of Thurman . "In today's fiscal … electronic case files in lieu of paper files, the original tickets issued by police officers, correspondence and …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 88-13
… officer and stockholder of more than 5% of the outstanding stock of an insurance agency would have a prohibited conflict … is the vice-president and holder of 19.7% of the voting stock of an insurance company which provides insurance … provides an exception for interests arising as a result of stock ownership or control if less than 5% of the outstanding …
https://www.osc.ny.gov/legal-opinions/opinion-88-13State Police Bulletin No. SP-208.1
… purpose of this bulletin is to inform the Division of the State Police of OSC’s automatic processing of the April 1, … Laws of 2019 implements the 2018-2023 Agreement between New York State and NYSPIA, provides for a 2% salary increases for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-2081-april-1-2020-and-april-1-2021-retroactive-salary-increases-stateOther Bulletin No. 64
… Employees: Employees designated management or confidential in Bargaining Unit 96 who meet the eligibility criteria are … April 2022 SCF M/C Performance Advance should be withheld from an employee, the agency must request approval from DOB as explained in Budget Bulletin D-1144. If the full …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-64-april-2022-state-university-construction-fund-scfUse of Foreign Fire Insurance Tax Money (2017-MS-5)
… The purpose of our audit was to determine whether FFI tax money was spent in accordance with special act legislation, … Background The recipients of foreign fire insurance (FFI) money include fire departments, fire companies, benevolent …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5Opinion 92-53
… or statutory amendments that bear on the issues discussed in the opinion. [Edited for Publication] SALES TAX -- … Distribution of (necessity of State Comptroller's approval in absence of sales tax agreement) TAX LAW, §1262(c): In the absence of a sales tax agreement between a county and …
https://www.osc.ny.gov/legal-opinions/opinion-92-53Comptroller DiNapoli and A.G. Schneiderman Announce Arrest and Indictment of Defendant Accused of Theft of Over $50,000 in New York State Pension Benefits
… charging Graycelia Cizik, 64, a resident of Polk County, Florida, with the crime of Grand Larceny in the Second … arrested by agents of the Polk County Sheriff’s Office in Florida and extradited to Albany County to face the charge. …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-and-indictment-defendant-accused-theft-overComptroller DiNapoli & A.G. Schneiderman Announce Arrest of Arizona Man For Theft of Over $100,000 in NYS Pension Benefits
… faces up to five to fifteen years in state prison. This case is the latest joint investigation under the Operation … Bureau is led by Chief Dominick Zarrella. This case is being prosecuted by Assistant Attorney General John …
https://www.osc.ny.gov/press/releases/2016/08/comptroller-dinapoli-ag-schneiderman-announce-arrest-arizona-man-theft-over-100000-nys-pensionOpinion 99-1
… assets be held in trust); (provision of death benefits to volunteer firefighters who have not earned a nonforfeitable right to a service award) GENERAL MUNICIPAL LAW, §§217(j), 218(e), … volunteer firefighter who has a nonforfeitable right to service award. You ask whether the assets of a service …
https://www.osc.ny.gov/legal-opinions/opinion-99-1Comptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … officials complied with the district’s procurement policy for purchases requiring quotes, officials could improve their … of Interest (Nassau County) There was no written policy for notifying the district’s information technology office of …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-2DiNapoli: Former Lake Luzerne Trustee Arrested for Stealing More Than $127,000 From South Warren Snowmobile Club
… swindling $127,723.84 from the South Warren Snowmobile Club (SWSC). McLain was charged with Grand Larceny in the … served as the SWSC Treasurer from 1999 to early 2020. The club receives funding from various public sources: Warren …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-former-lake-luzerne-trustee-arrested-stealing-more-127000-south-warren-snowmobile-clubState Comptroller DiNapoli Releases School Audits
… District and the Kiryas Joel Union Free School District . "In an era of limited resources and increased accountability, … and fund balance are maintained at reasonable levels. From fiscal years 2011-12 through 2015-16, the board adopted … that resulted in operating surpluses each year ranging from $216,000 to $2.6 million. The board used surplus funds …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-school-auditsTaxable Travel
… throughout the New York metropolitan area. The objective of our examination was to determine whether (i) the expenses … The employee’s official station was New York City, and all of his assignments (alternate work locations) were within 35 miles of his official station. According to the State Travel …
https://www.osc.ny.gov/state-agencies/audits/2018/07/06/taxable-travelBinghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… also to nine other municipal users. The plant is governed by a Joint Sewage Board comprising six members, three appointed by the City’s Mayor and three appointed by the Village Mayor. Budgeted appropriations for the plant’s …
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
… New York State Comptroller Thomas P. DiNapoli announced the arrest of … activities and manipulating company bank accounts and records. Hamilton was issued an appearance ticket and will be …
https://www.osc.ny.gov/press/releases/2016/07/bradford-fire-co-treasurer-arrested-stealing-public-fundsWatertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… in the City of Watertown. The Authority is governed by a seven member Board of Commissioners (Board). Five commissioners are appointed by the Watertown City Manager and two are elected by the tenant population. The Board, which has ultimate …
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)
… has approximately 33,000 residents. The City is governed by an elected Mayor and an eight member elected Common … 2007 to 2011, the City’s general fund balance declined by $12.8 million. As of December 31, 2011 the City had a … results of operations. The City’s debt service costs grew by 45 percent for the period and now are 12.9 percent of …
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)
… 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-adultWhitney Point Central School District – Information Technology (2023M-179)
… Key Recommendations Develop written procedures for managing nonstudent network user accounts that include … corrective action. Appendix B includes our comment on an issue that was raised in the District’s response …
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)
… banking duties. Designate one computer to be used strictly for online banking transactions. Ensure that officials and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/geneseo-central-school-district-online-banking-2019m-172