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Transparency and Accountability of Fiscal Activities in Villages (2024-MS-2)
… financial plans. Furthermore, if financial information is not available to the public, taxpayers are less able to …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/transparency-and-accountability-fiscal-activities-villages-2024-ms-2Ravena Coeymans Selkirk Central School District – Lead Testing and Reporting (S9-25-7)
… identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period … identify, report or implement needed remediation to reduce lead exposure in all potable water outlets as required … fiscal year. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/ravena-coeymans-selkirk-central-school-district-lead-testing-andDiNapoli and Rice Halt Pension Scam
… Attorney Kathleen Rice today announced the guilty plea of retired Suffolk County Police Detective Sergeant Terrance … Fire Retirement System. “This is an egregious exploitation of public funds,” DiNapoli said. “By partnering with District … access to the state Department of Taxation and Finance's wage reporting system to identify state retirement system …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-and-rice-halt-pension-scamOpinion 91-35
… AND EMPLOYEES -- Compensation (amount of salary increases for heads of police departments) POLICEMEN AND POLICE … the provisions of law governing minimum salary increases for the heads of municipal police departments who are not …
https://www.osc.ny.gov/legal-opinions/opinion-91-35Compliance With Freedom of Information Law Requirements
To determine if the Capital District Transportation Authority (CDTA) and its subsidiaries have policies, procedures, and processes in place to fulfill CDTA ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s70.pdfOpinion 91-36
… §§119-o, 244-b; TOWN LAW, §277(1); VILLAGE LAW, §7-730(1): A newly incorporated village which has no parks of its own may enter into a cooperation agreement with the town in which it is located, … including the acquisition of land". A village, however, does not have unlimited authority to impose a park land fee …
https://www.osc.ny.gov/legal-opinions/opinion-91-36Opinion 91-46
… or statutory amendments that bear on the issues discussed in the opinion. COUNTY CLERK-- Compensation (increase during … purposes of the State Constitution's prohibition against in-term changes in compensation payable to state officers … In National Westminister Bank , supra , the Court upheld a claim against the State for damages arising out of the …
https://www.osc.ny.gov/legal-opinions/opinion-91-46Opinion 88-41
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … and Duties (authority to contract for the presentation of fire prevention programs) PERSONAL PROPERTY -- Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-88-41XVI.3.K Interim Reporting – XVI. Financial Reporting
… 8 of the State Finance Law requires the State Comptroller to prepare certain financial statements on an interim basis. … Document Preparation: Interim financial reporting relates to only Governmental Fund financial statements and summarized … the State's fiscal year. Generally, the information used to prepare interim reports will be obtained and applied using …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3k-interim-reportingLaw Pertaining to SUNY Police Officers
… a municipality that has a 20 or 25 year retirement plan, does my SUNY time count toward satisfying the 20 or 25 year … Assistants plan) count toward my 25 years of credit? Does military service credit count in the 383-d plan? In ERS, … or 518-474-7736 in the Albany, NY area. They can review your specific service credit with you and discuss your …
https://www.osc.ny.gov/retirement/members/law-pertaining-suny-police-officersIdentifying, Reporting, and Providing Services for Youth at Risk of Sexual Human Trafficking in New York City
… Objective To determine if the New York City Administration for Children’s Services and the New York City Department of Youth and Community Development identify, report on, and …
https://www.osc.ny.gov/state-agencies/audits/2022/06/06/identifying-reporting-and-providing-services-youth-risk-sexual-human-trafficking-new-yorkVillage of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… entries totaling $5.5 million were not properly recorded. For example, payroll and health insurance amounts, and the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19Village of Hewlett Neck – Treasurer’s Duties (2022M-159)
… of Hewlett Neck’s (Village) Treasurer performed his duties in accordance with statutes. Key Findings The Treasurer did … required by Village Law section 408. The Treasurer did not sign 69 of 179 checks we reviewed, totaling $101,937; … in Village Law for the Clerk and Board members to sign checks in the absence of the Treasurer, Deputy Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159Westchester Attorney Indicted for Fraud and False Statement Charges Arising From His Attempt to Embezzle From a Decedent's Estate for Which He Was Court-Appointed Administrator
… Thomas P. DiNapoli, Geoffrey S. Berman, the United States Attorney for the Southern District of New York and Philip R. … and was presented before the United States District Judge Paul E. Davison. "Instead of protecting the interests of the … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2018/08/westchester-attorney-indicted-fraud-and-false-statement-charges-arising-his-attempt-embezzleAFR Modernization - Validation Rules in the Statement of Indebtedness
In this session, you will learn how to resolve broken validation rules (edits) in the Statement of Indebtedness. Our staff will provide some live examples in the application and will demonstrate resources being developed to assist you.
https://www.osc.ny.gov/files/local-government/academy/pdf/afr-modernization-validation-rules-statement-of-indebtedness-02-10-2022.pdfTown of Alden – Town Clerk/Tax Collector (2024M-106)
… remit or report collections. As a result, collections were at greater risk for theft or loss. In addition, the Clerk …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106Opinion 90-47
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Legal … superintendent of highways for legal expenses incurred in defending a lawsuit brought against the town and the superintendent in both his individual and official capacities. The …
https://www.osc.ny.gov/legal-opinions/opinion-90-47State Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively." Town of …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-auditsProcurement and Contracting in New York
… contract oversight to prevent procurement abuses in New York State. Comptroller's Oversight of State Contracts (Last … sort the information provided in the report. State Finance Law, Article 11, Section 163, Paragraph 14 provides the …
https://www.osc.ny.gov/state-agencies/contractsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office … government spending, public authority financial data and information on 140,000 state contracts, visit Open Book New …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-0