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Opinion 91-4
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … of trustees of a village ... all of the territory of which is embraced within the boundaries of a joint fire district …
https://www.osc.ny.gov/legal-opinions/opinion-91-4DiNapoli: Potsdam Audit Finds Missing Court Funds
The former justice court clerk in the town of Potsdam was arrested for embezzling $117000 after an audit found she manipulated court accounting records and pocketed cash receipts according to State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-potsdam-audit-finds-missing-court-fundsOpinion 95-13
… BONDS AND NOTES -- Proceeds (use of excess) MUNICIPAL FUNDS -- Appropriations and Expenditures (use of excess bond … in a special account, may not be commingled with other funds of the school district, and must be expended only for …
https://www.osc.ny.gov/legal-opinions/opinion-95-13State Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … that all such expenditures are adequately supported and for necessary district purposes. Credit card charges totaling … purchasing policy. In addition, credit card charges for conferences totaling $6,185 were not supported by proof …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases State Audits and Examinations
… announced today the following audits and examinations have been issued: Department of Health (DOH): New York City … of the group members. Auditors also determined that DOCCS is properly tracking individual days of re-incarceration to …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-state-audits-and-examinations-0DiNapoli: Former Assistant Clerk Charged with Stealing Nearly $4,000 from Village of Horseheads
… the arrest of Tammy Miele, former Assistant Clerk for the Village of Horseheads, for allegedly stealing nearly $4,000 from the Village. The … used her position to defraud the Village of Horseheads for her personal gain and altered Village records to cover …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-former-assistant-clerk-charged-stealing-nearly-4000-village-horseheadsXIII.11 Submitting Travel and Expense Reimbursement Requests for Inactive Employees – XIII. Employee Expense Reimbursement
… Travel and Expense reimbursement requests for inactive employees for expenses that were incurred during the … should be paid through the SFS AP module as appropriate. When an employee is leaving an agency, the agency must lock … in PayServ and SFS changes to inactive. Although a proxy can create expense reports after an employee becomes …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii11-submitting-travel-and-expense-reimbursement-requests-inactive-employeesAudit Finds Operational and Oversight Failures Led to Financial Instability in Mount Vernon
… The audit provided a detailed account of the millions in expenses that were not timely paid, inappropriate actions … The audit covered disbursements, excluding payroll, from the period of Jan. 1, 2018, to Sept. 30, 2020, … included in the audit. Audits City of Mount Vernon – Non-Payroll Disbursements (2021M-163) Audit City of Mount Vernon …
https://www.osc.ny.gov/press/releases/2022/01/audit-finds-operational-and-oversight-failures-led-financial-instability-mount-vernonState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audits were … did not adopt written policies to ensure all overtime hours were preapproved, incurred only when necessary and … data. … New York State Comptroller Thomas P DiNapoli today announced the following school district audits were …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… doing so. In addition, the unrestricted fund balance grew to $2.4 million as of Dec. 31, 2020. Allowing $2.4 million to accumulate and sit idle without a specific purpose to benefit the town is not in the public’s best interest. …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-0New York State’s Pension Fund and Church Commissioners Release Open Letter to ExxonMobil Shareholders
The New York State Common Retirement Fund and The Church Commissioners for England write open letter to ExxonMobil shareholders
https://www.osc.ny.gov/press/releases/2020/04/new-york-states-pension-fund-and-church-commissioners-release-open-letter-exxonmobil-shareholdersIV.2 Governing State Statutes – IV. Accounting Codes - Uses and Descriptions
… requirements. The following are the most notable statutes for account code usage in the SFS: State Finance Law §8 … system which accurately and systematically accounts for: A revenues, receipts, resources and property of the state and each of its agencies; for all advances to each agency; for all appropriations and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv2-governing-state-statutesSelect Financial Management Practices at the Office of Transportation and Parking Operations
… financial management practices at Stony Brook University’s (Stony Brook) Office of Transportation and Parking … university centers operated by the State University of New York. As of fall 2019, about 26,800 students were enrolled. …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/select-financial-management-practices-office-transportation-and-parking-operationsDiNapoli: Binghamton Woman Sentenced for Stealing Deceased Father-In-Law's Pension Payments
… County District Attorney Battisti for partnering with us to ensure she was brought to justice.” “The sentencing of … his wife was to continue receiving payments after his death. However, she predeceased him, so payments should have … $31,872.55. LaBarr was sentenced in Broome County Court by Judge Carol A. Cocchiola. Since taking office in 2007, …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-binghamton-woman-sentenced-stealing-deceased-father-laws-pension-paymentsDiNapoli: Renewable Energy Projects Taking Years To Become Operational in NYS
… application delays, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. The audit of the Office …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-renewable-energy-projects-taking-years-become-operational-nysDiNapoli: Central NY Village Official Stole More Than $100K
… State Comptroller Thomas P. DiNapoli announced today that an audit and investigation by his office revealed a former official of the now-dissolved … Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-central-ny-village-official-stole-more-100kDiNapoli: Livingston County Woman Pleads Guilty to Stealing Over $25,000 in Her Deceased Mother's State Pension Payments
… system and line her own pockets,” DiNapoli said. “Thanks to District Attorney Williams and the New York State … gain is beyond reprehensible and unacceptable. Thank you to our partners at the State Comptroller’s Office and …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-livingston-county-woman-pleads-guilty-stealing-over-25000-her-deceased-mothers-state-pensionSUNY Bulletin No. SU-214
… the effective date of the payment, the payroll system does not consider the AC-230 when calculating the automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-214-october-1-2009-october-1-2010-and-october-1-2014-stipendDiNapoli: Former Le Roy Fire Department Treasurer Stole Nearly $50,000 in Public Funds
… Village of Le Roy (Genesee County) stole nearly $50,000 in public funds by pocketing cash, writing unauthorized … to pay his credit card and cell phone bills, according to two audits issued today by New York State Comptroller Thomas … of the final audit reports, visit: http://www.osc.state.ny.us/localgov/audits/firedists/2014/leroy.pdf …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-former-le-roy-fire-department-treasurer-stole-nearly-50000-public-fundsOversight of Public Water Systems
… Purpose To determine whether the Department of Health (Department) is … effective oversight of the State’s public water systems to ensure water is suitable for people to drink. Our audit …
https://www.osc.ny.gov/state-agencies/audits/2018/09/24/oversight-public-water-systems