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Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… over $850,000 in Company funds during an eight-and-a-half-year period. For example, he was able to: Disburse … 794 personal cash advances totaling approximately $334,900 and personal purchases totaling over $62,300 from April 2016 … receive written financial reports or review bank and investment statements and canceled check images. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59Town of Hurley – Transfer Station Collections (2024M-132)
… report – pdf] Audit Objective Determine whether transfer station collections were adequately supported, recorded and remitted in a timely manner. Key Findings We determined that transfer station collections were remitted in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132Electronic Reporting
… of Abandoned Property easily and securely by uploading a file . Only NAUPA formatted files are accepted after our … a new system August 11, 2025. If you upload your report, do not mail a separate Verification and Checklist. Manual … (SFTP) or mailed files on CD, DVD or other media, you will need to use a different method to send your report. To …
https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-reportingX.4.A Identifying Information – X. Guide to Vendor/Customer Management
… SECTION OVERVIEW AND POLICIES The “Identifying Information” section of the Vendor Record contains useful … These designations can aid State agencies in executing and reporting on procurement and payment activities. Vendor … request should include the criteria (e.g., Law, Rules and Regulations, Guidelines) for the program related to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4a-identifying-informationOpinion 88-44
… when the board member becomes employed by the firm. This is in reply to your letter asking whether a town board member who is an employee of an incorporated engineering firm with …
https://www.osc.ny.gov/legal-opinions/opinion-88-44State Comptroller Thomas P. DiNapoli Statement on Election of Carl Heastie as Speaker
… challenges in the year ahead, and New Yorkers need strong leaders. I served with Carl Heastie and know that he accepts … challenges in the year ahead and New Yorkers need strong leaders …
https://www.osc.ny.gov/press/releases/2015/02/state-comptroller-thomas-p-dinapoli-statement-election-carl-heastie-speakerComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the … over timekeeping because it was not used effectively. As a result, some employees’ leave was not properly approved and … of more than $1.7 million in each of these years. As a result, the district’s unrestricted fund balance was 15 …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-school-auditsIndustrial Development Agency Board Governance (2017-MS-1)
… Agencies (IDAS): Auburn [pdf] , Bethlehem [pdf] , Erie [pdf] , Hempstead [pdf] , Orange [pdf] and Steuben … and economic welfare of the people of the State. An IDA’s Board is responsible for the IDA’s general management and … and procedures to determine whether project owners are meeting the goals included in their agreements, such as job …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/09/22/industrial-development-agency-board-governance-2017-ms-1Opinion 96-10
… in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund (transfer into general fund) FIRE DISTRICTS -- Powers … a capital reserve fund to finance all or part of the cost of, among other things, the acquisition of a type, or … item or items of equipment must set forth the estimated cost thereof and is subject to permissive referendum (General …
https://www.osc.ny.gov/legal-opinions/opinion-96-10Opinion 88-23
… would have a conflict of interest if the village does business with the corporation. You advise that the … time the officer or employee was elected or appointed, but does not except any renewals thereof. Another exception is … section 802 which provides an exception in those instances where an interest is prohibited solely by reason of …
https://www.osc.ny.gov/legal-opinions/opinion-88-23XI.14.A Publication of Procurement Opportunities – XI. Procurement and Contract Management
… New York State Contract Reporter . The statute requires publication of the newsletter on a daily basis. A minimum of … not-for-profit agency for the blind; Office of Mental Health approved special employment program serving mentally … severely disabled persons; U. S. Department of Veterans' Affairs operated workshops for qualified veterans performing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14a-publication-procurement-opportunitiesState Comptroller DiNapoli Releases Municipal Audits
… , Town of Cambria , Town of Canaan , Granville Hook and Ladder Volunteer Fire Company , Town of Lincklaen , Sempronius Fire Company and the Ulster County Department of Social Services Preschool and Children and Family Services Unit . "In today's fiscal …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … our local communities is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office … . The easy-to-use website was created by Comptroller DiNapoli to promote openness in government and …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-auditsOpinion 2000-24
… agreement between two non-contiguous villages) POLICE AND POLICE PROTECTION -- Contract for (between two non-contiguous villages) VILLAGES -- Police and Police Protection (joint service agreement between two … "municipal corporations" may enter into, amend, cancel and terminate agreements for the performance among themselves …
https://www.osc.ny.gov/legal-opinions/opinion-2000-24Comptroller DiNapoli Releases School Audits
… , Delaware-Chenango-Madison-Otsego BOCES , East Moriches Union Free School District , Fishers Island Union Free School District , Franklin-Essex-Hamilton BOCES , … participating in the cooperative bid. East Moriches Union Free School District – Budget Review (Suffolk County) …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 1872
… York and the Civil Service Employees Association and the Governor’s Office of Employee Relations (GOER) memorandum dated … eligibility for this payment may be directed to the Governor’s Office of Employee Relations. Questions regarding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1872-2020-work-related-clothing-allowance-osu-employees-represented-civilIX.6.B OSC Draw Procedures – IX. Federal Grants
… For most grants, drawdowns on grants cash-managed by OSC BSAO … which creates a deposit within SFS. On the following business day, funds are received by the bank. OSC BSAO then …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6b-osc-draw-proceduresState Comptroller DiNapoli Releases Audits
… Grant Programs (Follow-Up) (2021-F-21) An audit released in April 2020 found that the Division had adequately administered and monitored the Gun Involved Violence Elimination (GIVE) and SNUG (“guns” … part of an Internet address, such as .com, .net, or .org. In March 2012, DoITT entered into a franchise agreement with …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-audits-0State Agencies Bulletin No. 1967
… and the Civil Service Employees Association (CSEA) and the Governor’s Office of Employee Relations (GOER) memorandum dated … eligibility for this payment may be directed to the Governor’s Office of Employee Relations. Questions regarding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1967-2021-work-related-clothing-allowance-osu-employees-represented-civilOpinion 90-26
… Where the lowest bid on the proposed installation of sprinkler systems in fire district buildings exceeds the estimated maximum cost for such purpose specified in a bond resolution, the board of fire commissioners may not … resolution. We are in receipt of your letter in which you state that the voters of a fire district approved a bond …
https://www.osc.ny.gov/legal-opinions/opinion-90-26