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Opinion 93-12
… (travel expenses - spouse of school board member attending conference) GENERAL MUNICIPAL LAW, §77-b: A school district … education who accompanies the board member in attending a conference, even if board member has provided advance payment … education who accompanies the board member in attending a conference. You state that the board member would pay to the …
https://www.osc.ny.gov/legal-opinions/opinion-93-12County of Oneida – County Clerk (2025M-110)
… Did the Oneida County County Clerk Clerk properly collect and deposit funds …
https://www.osc.ny.gov/local-government/audits/county/2025/12/12/county-oneida-county-clerk-2025m-110Comptroller DiNapoli and A.G. Schneiderman Announce Arrest and Indictment of Defendant Accused of Theft of Over $50,000 in New York State Pension Benefits
… in the Second Degree, a class C felony, in Albany County Court. Cizik is alleged to have stolen over $50,000 in … charge. She was arraigned on the indictment before Supreme Court Justice Roger McDonough in Albany County Court and entered a plea of not guilty. Cizik was remanded to …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-and-indictment-defendant-accused-theft-overState Comptroller DiNapoli Releases Municipal Audits
… (Allegany County) The supervisor did not properly appoint, and the board and supervisor did not properly monitor, the bookkeeper. The … clerk as bookkeeper which is an incompatibility of office and duties. As a result, checks and balances over the powers …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… P. DiNapoli today announced the following school district audits were issued. Longwood Central School District – … P DiNapoli today announced the following school district audits were issued …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-school-district-auditsOverlap, Duplication, Gaps, and/or Fragmentation in Workforce Development Programs and Services
… system (System). The Department is the lead State agency in the System. Workforce development is particularly critical … recovers from the COVID-19 pandemic downturn. As stated in the 2022 State of the State book, As of Fall 2021, New … requires the Department to maintain and annually update an online database (Catalogue of Funding) of WFD programs that …
https://www.osc.ny.gov/state-agencies/audits/2022/05/19/overlap-duplication-gaps-andor-fragmentation-workforce-development-programs-and-servicesState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Potter – Town Clerk (Yates County) A former clerk did not deposit, report … in November of 2020 . The matter is still pending in court. South Butler Fire District – Board Oversight of …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-auditsBest Practices – Information Technology Contingency Planning
… and data that support the processes and services. In the event of an incident, personnel need to quickly … an explanation of how payroll processing will continue in the event of an unplanned IT incident that renders the … otherwise, the plan’s value is significantly diminished. Train Personnel and Test the Plan – Personnel expected to …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practicesCincinnatus Fire District – Financial Controls (2014M-49)
… well after the deadlines or not at all. The external auditor has not filed annual audits timely or at all. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/25/cincinnatus-fire-district-financial-controls-2014m-49Candor Fire District – Controls Over Financial Activities (2014M-268)
… beginning with the initial point of cash collection to show the amounts the Treasurer received. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/candor-fire-district-controls-over-financial-activities-2014m-268Berkshire Fire District – Recording and Reporting Financial Activity (2014M-122)
… audit was to examine the recording and reporting of the District’s financial activity for the period January 1, 2012 … through January 31, 2014. Background The Berkshire Fire District is a district corporation of the State, distinct and separate from … Berkshire Fire District Recording and Reporting Financial Activity 2014M122 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/berkshire-fire-district-recording-and-reporting-financial-activity-2014mHortonville Fire District – Financial Reporting (2014M-188)
… distinct and separate from the Town of Delaware, located in Sullivan County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/hortonville-fire-district-financial-reporting-2014m-188Montezuma Fire District No. 1 - Board Oversight (2018M-54)
… records and ensure that all required reports are submitted in a timely manner. Ensure that the Treasurer annually …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/10/montezuma-fire-district-no-1-board-oversight-2018m-54Pine City Fire District No. 1 – Board Oversight (2017M-166)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that financial … Board improperly allowed the Chief and Assistant Chiefs to fuel their personal vehicles. The Board did not establish … and performing an annual audit. Revise the fuel policy to provide reimbursement based on actual expenditures or …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/01/pine-city-fire-district-no-1-board-oversight-2017m-166Town of Palatine – Town Clerk/Tax Collector and Financial Management (2017M-101)
… 31, 2016. Background The Town of Palatine is located in Montgomery County and is governed by a five-member Town …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-palatine-town-clerktax-collector-and-financial-management-2017m-101Remsenburg-Speonk Union Free School District – Procurement (2017M-211)
RemsenburgSpeonk Union Free School District Procurement 2017M211
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/remsenburg-speonk-union-free-school-district-procurement-2017m-211Division of Housing and Community Renewal Bulletin No. DH-29
… and Agency Shop Fee increase. Affected Employees Employees in Bargaining Unit 67 Effective Date(s) Paychecks dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-29-district-council-37-local-1359-division-housing-andMore About This Retirement Plan – Forest Rangers Plan
… by the Forest Rangers Retirement Plan. (There is no Tier 4 in the Police and Fire Retirement System.) These benefits are … of New York, administers this plan. Our main office is in Albany, New York. This publication provides a general …
https://www.osc.ny.gov/retirement/publications/1864/more-about-retirement-planMore About This Retirement Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… are provided by Sections 370-a, 371-a and 375 of the New York State Retirement and Social Security Law (RSSL) as enacted by the New York State Legislature. Throughout this publication, you … to “Sections” and “Articles” that refer to the RSSL. The New York State and Local Retirement System, headed by the …
https://www.osc.ny.gov/retirement/publications/1511/more-about-retirement-planMore About This Retirement Plan – Career Plan
… covered by the Career Retirement Plan. (There is no Tier 4 in the Police and Fire Retirement System.) These benefits are … of New York, administers this plan. Our main office is in Albany, New York. This publication is a general summary of …
https://www.osc.ny.gov/retirement/publications/1642/more-about-retirement-plan