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Comptroller DiNapoli and Attorney General Underwood Announce Criminal Conviction and False Claims Act Settlement with Bottini Fuel for Diverting Customers' Credit Balances for Their Own Benefit
… announced the criminal conviction of Morgan Fuel & Heating Company, Inc., which conducts business as Bottini Fuel, for … customers – including local school districts, prisons, town governments, and state agencies. Bottini Fuel pleaded … Fuel, headquartered in Wappingers Falls, provides heating oil to customers throughout Hudson Valley. From 2004 to 2016, …
https://www.osc.ny.gov/press/releases/2018/11/comptroller-dinapoli-and-attorney-general-underwood-announce-criminal-conviction-and-false-claims-actDiNapoli: Texas Woman Charged with Stealing Over $65,000 in NYS Pension Payments
… anticipated arraignment will be on August 7 before Judge Austin Reve Jackson. Since taking office in 2007, DiNapoli … by filing a complaint online at https://www.osc.state.ny.us/investigations , or by mailing a complaint to: Office … of Investigations, 8th Floor, 110 State St., Albany, NY 12236. … State Comptroller Thomas P DiNapoli announced the …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-texas-woman-charged-stealing-over-65000-nys-pension-paymentsIncarcerated and Death Matches
… 2014 through February 2017. We matched the payments to the New York State Department of Corrections and Community … 2016 through March 2017. We also matched the payments to the Social Security Administration Death Master File as of April 5, 2017. Our objective was to determine if payments NYSIF made were appropriate. …
https://www.osc.ny.gov/state-agencies/audits/2017/08/09/incarcerated-and-death-matchesState Comptroller DiNapoli Releases School Audits
… followed and at times allowed the board chair to control all aspects of the disbursement and purchasing processes. …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 1865
… 2005-2015 Agreement between the State of New York and the Police Benevolent Association of New York State, Inc. … and Historic Preservation in one of the following titles: Park Police Officer Park Police Officer SL Sergeant Park Police …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1865-2020-clothing-allowance-certain-agency-police-service-unit-apsuComptroller DiNapoli Releases State Audits
… (Follow-Up) (2013-F-27) An initial audit report, issued in January 2012, found that the department did not place … in July 2011, examined the Department of Transportation’s (DOT) oversight of grant activity. Auditors found that the … effective communication and information sharing within the DOT and with other state agencies that also provide grant …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-state-auditsXII.5.H Appropriate Payment Amounts – XII. Expenditures
… AND POLICIES In accordance with Article 7, Section 109 of the State Finance Law, Business Units cannot submit a voucher … Financial System, Business Units are no longer required to submit invoices or supporting documentation with the … Units must retain and produce payment documentation to the Office of the State Comptroller in accordance with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5h-appropriate-payment-amountsAccounting for Capital Projects
Dealing with capital projects is often a source of confusion for local officials. In this session, we will review some of the important steps in planning a capital project and focus on proper accounting treatment.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-capital-projects-071724.pdfGarrison Union Free School District – Information Technology (2023M-127)
Determine whether Garrison Union Free School District (District) officials secured the District’s network user accounts, established physical controls and maintained inventory records for information technology (IT) equipment, and developed an IT contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/garrison-union-free-school-district-2023-127.pdfLocal Government Management Guide Reserve Funds
This guide describes the types of reserve funds that local governments and school districts can establish and maintain. In general, reserve funds have specific intended purposes and requirements as set forth in law.
https://www.osc.ny.gov/files/local-government/publications/pdf/reserve-funds.pdfComptroller DiNapoli Releases State Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued: State Education … $39,267 in other than personal service costs. Department of Motor Vehicles (DMV): Controls over Cash Advance Accounts … and Permit Revenues (Follow-up) (2015-F-1) An initial report, issued in March 2013, determined DOT was not …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-auditsTown of Webb Union Free School District – Financial Management (2022M-53)
… fund balance and invalid encumbrances are added back to surplus fund balance, surplus fund balance increased to approximately 26 percent, as of June 30, 2021, exceeding … 2017-18 through 2021-22 and levied more taxes than needed to fund operations. Key Recommendations Develop budgets with …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/town-webb-union-free-school-district-financial-management-2022m-53Commack Union Free School District – Lead Testing and Reporting (S9-25-9)
… 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has since been … corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/commack-union-free-school-district-lead-testing-and-reporting-s9-25-9DiNapoli: Tax Collector Sentenced for Dodging Her Own Tax Bills
… Former DePeyster Town Clerk Michelle Sheppard was sentenced to five years probation and … . … Former DePeyster Town Clerk Michelle Sheppard was sentenced to five years probation and …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collector-sentenced-dodging-her-own-tax-billsKIPP Troy Prep Charter School – Resident Tuition Billings and Collections (2024M-20)
… in a timely manner. Key Findings School officials and staff accurately billed and collected resident district … not deposit collections in a timely manner. Officials and staff did not: Deposit and record district tuition …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/14/kipp-troy-prep-charter-school-resident-tuition-billings-and-collectionsLe Roy Central School District – Reserve Funds (2022M-110)
… report – pdf] Audit Objective Determine whether the Le Roy Central School District (District) Board of Education … District’s reserve policy or transparently fund reserves. In addition, the Board did not take an active role in …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110State Comptroller DiNapoli Releases Municipal Audits
… of Town of Barrington , Village of Homer , Plattekill Library , Town of Scriba and the Terryville Fire District . "In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases July State Cash Report
… from April and May. Still, the state is in a relatively good financial position after collecting more than $3 billion … after a volatile first quarter, and $3 billion in settlement revenue provides solid financial footing for the … accountable ways to maximize the benefit of this one-time settlement revenue. It provides tremendous opportunities to …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-releases-july-state-cash-reportComptroller DiNapoli Releases Municipal Audits
… credit card usage and disbursements. However, the board does not have any policies or procedures for cash receipts. …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … not ensure that adopted water rates would be sufficient to cover the cost of district operations. As a result, … and 50,000 state contracts, visit OpenBookNY . The easy-to-use website was created by Comptroller DiNapoli to promote …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-1