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Valley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… to be legitimate District purposes, when the Treasurer does not maintain control of his electronic signature, the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178Opinion 92-24
… that bear on the issues discussed in the opinion. OFFICIAL NEWSPAPER -- Designation of (criteria for … not have a paid subscription, may not be designated as an official newspaper. A town board is not required to designate an official newspaper, but if it elects to do so the board must …
https://www.osc.ny.gov/legal-opinions/opinion-92-24Mount Pleasant Blythedale Union Free School District – Procurement (2022M-86)
… insurance for 18 years, heating, ventilation and air conditioning (HVAC) system maintenance for 12 years and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/28/mount-pleasant-blythedale-union-free-school-district-procurement-2022m-86Menands Union Free School District – Information Technology (2021M-78)
… IT vendors’ roles and responsibilities. As a result, gaps in IT security practices occurred. The Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/menands-union-free-school-district-information-technology-2021m-7820-Year Retirement Benefit – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
… Special Plan ERS Tier 36 Article 14B Sections 551 552 553 The 20Year Retirement Benefit Section 552 …
https://www.osc.ny.gov/retirement/publications/1841/20-year-retirement-benefitDownsville Central School District – Claims Auditing (2022M-134)
… Officials did not obtain the minimum number of quotes for nine claims totaling $18,628. Key Recommendations Ensure … sufficient supporting documentation before approving them for payment. Ensure officials and staff clearly document …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/downsville-central-school-district-claims-auditing-2022m-134City of Glen Cove Industrial Development Agency – Project Approval and Monitoring (2020M-139)
Determine whether the City of Glen Cove Industrial Development Agency (GCIDA) Board of Directors (Board) and officials properly approved and monitored projects with appropriate and measurable goals and took action when goals were not met.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/glen-cove-ida-2020-139.pdfTown of Yorkshire – Financial Management (2021M-109)
… levels of fund balance and properly planned for equipment replacement. Key Findings The Board and officials did not … levels of fund balance or properly plan for equipment replacement. The Board: Consistently overestimated … levels of fund balance and properly planned for equipment replacement …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-yorkshire-financial-management-2021m-109Boquet Valley Central School District – Procurement (2021M-132)
… because officials did not obtain verbal or written quotes. All professional services in accordance with the purchasing …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/boquet-valley-central-school-district-procurement-2021m-132Main-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… receipts or another suitable record to demonstrate amounts of collections due to the Department. Without adequate … officials could not verify whether all the banquet hall rental revenues were accurately collected and deposited. … fees, issued refunds and disbursed funds for all rental hall purchases and operating expenses. Calculated his own …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0DiNapoli: Former Wallkill Fire District Chair Sentence in $240,000 Theft
… Former Wallkill Fire District board chair Michael Denardo was sentenced today in Ulster County Court … to justice and helping us recoup the stolen funds.” Michael Denardo, 39, of Wallkill, was sentenced to 2 1/3 to 7 …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-former-wallkill-fire-district-chair-sentence-240000-theftDiNapoli Releases Fiscal Stress Scores for 17 Cities
… State Comptroller Thomas P. DiNapoli issued fiscal stress scores today for the 17 cities in New York that have fiscal years ending … Buffalo, Rochester, Syracuse and Yonkers. “Fiscal stress scores have improved in several of these cities, but not …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-releases-fiscal-stress-scores-17-citiesState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … found that probation department officials can continue to improve actions to enforce past due amounts from offenders and locate crime …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-auditsOpinion 94-33
… rules and regulations. We have been asked whether "active life retired members" and "life retired members" of a fire … [a]). For this purpose, an "active volunteer firefighter" is a person who has been approved as an active member of a … that the service award statute is silent with respect to what arrangements, if any, must be made for those members of …
https://www.osc.ny.gov/legal-opinions/opinion-94-33DiNapoli: Former Assemblyman William Scarborough Sentenced On Fraud and Theft Convictions
… New York State Assemblyman William Scarborough, 69, of Queens, New York, was sentenced today to 13 months in prison … Zarrella. Forensic Auditor Jason Blair, Legal Analyst Sara Pogorzelski, and Supervising Investigator Edward Keegan …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-assemblyman-william-scarborough-sentenced-fraud-and-theft-convictionsTown of Dix – Justice Court Operations (2022M-06)
… Justice Court (Court) collections and reported adjudicated cases in a timely and accurate manner. Key Findings The … in a timely and accurate manner, or that all adjudicated cases were reported. The Justices did not provide adequate … approval or the creation of an audit log. 186 adjudicated cases were not accurately reported to the DMV. Justice …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/22/town-dix-justice-court-operations-2022m-06DiNapoli: State’s Paid Family Leave Program Helping Millions of New Yorkers
… Payments under New York’s Paid Family Leave (PFL) program rose steadily between 2018 and 2021 as the … increased. Almost eight million workers were covered under PFL, with $872 million paid on approximately 156,000 claims …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-states-paid-family-leave-program-helping-millions-new-yorkersBelfast Central School District – Reserve Funds (2021M-135)
… Did not use the debt reserve, with a balance of $315,000, to fund debt service payments as required. Overfunded two … comprehensive written reserve fund policy. Develop a plan to use the funds in the debt reserve as required. Review all reserve balances to determine whether the amounts reserved are necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/belfast-central-school-district-reserve-funds-2021m-135State Comptroller DiNapoli Releases School Audits
… School District , Oriskany Central School District and the Vestal Central School District . "In today's fiscal … municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … adequate support and plans for the balances. For access to state and local government spending, public authority …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-school-audits