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Opinion 89-46
… been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS …
https://www.osc.ny.gov/legal-opinions/opinion-89-46DiNapoli: Former Le Roy Fire Department Treasurer Stole Nearly $50,000 in Public Funds
… funds by pocketing cash, writing unauthorized checks to himself and his personal business, and making electronic transfers to pay his credit card and cell phone bills, according to two audits issued today by New York State …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-former-le-roy-fire-department-treasurer-stole-nearly-50000-public-fundsExistential Questions Facing National Public Transit Systems Create New Fiscal Pressures for MTA
… July 2022 PDF Version The Metropolitan Transportation Authority (MTA) is the largest transit system in the nation, providing nearly 40 … In 2019, the MTA provided 3.8 billion trips across its subway, bus, and commuter railroad services. The pandemic led …
https://www.osc.ny.gov/reports/osdc/existential-questions-facing-national-public-transit-systems-create-new-fiscal-pressures-mtaPublic Housing Modernization Program – Administration of Selected Projects Outside of New York City
… of affordable low- and moderate-income housing in New York State. The Housing Trust Fund Corporation (HTFC), a public benefit corporation, …
https://www.osc.ny.gov/state-agencies/audits/2016/05/12/public-housing-modernization-program-administration-selected-projects-outside-new-york-cityDiNapoli: Bradford Fire Company Treasurer Pleads Guilty to Stealing $8,500 in Public Funds
… audits and investigations have led to more than 140 arrests and more than $37 million in restitutions since 2011. … public corruption and encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-bradford-fire-company-treasurer-pleads-guilty-stealing-8500-public-fundsDiNapoli: Waiving Waiting Period for Public Workers' Retirement Protects Families During Pandemic Crisis
… effect. DiNapoli requested the Executive Order in order to safeguard benefits for families who may lose a loved one … service retirement benefits ensures their families will get the benefits that were intended for them. My thanks to … the current state of emergency through May 16. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-waiving-waiting-period-public-workers-retirement-protects-families-during-pandemic-crisisAudits of Local Governments: The Audit Process
… Below is a brief overview of the audit process, highlighting some of the significant … Office of the New York State Comptroller (OSC) audits of local governments and school districts. A small number of OSC … districts are mandated by law, including audits of local government entities authorized to issue debt to finance …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processRochester City School District – Budget Review (B20-2-5)
… reductions due to the economic fallout resulting from the COVID-19 pandemic. Revenue projections to be substantially …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/05/rochester-city-school-district-budget-review-b20-2-5Former Delhi Deputy Superintendent Faces Grand Larceny Charge
… York State Police and Delaware County District Attorney John Hubbard. Rosenthal, 63, of Delhi, was charged today with … and subsequent investigation by the State Comptroller’s office. “Thanks to our staff, Mr. Rosenthal will be brought … Division of Investigations, 8th Floor, 110 State St., Albany, NY 12236. … Former Delhi Highway Deputy …
https://www.osc.ny.gov/press/releases/2020/09/former-delhi-deputy-superintendent-faces-grand-larceny-chargeDiNapoli: Franklin School District Saves $826,000 in Health Care Costs
… District officials saved more than $800,000 in health insurance costs by switching carriers and offering employees a buyout incentive, according … benefits and costs associated with the district’s health insurance coverage and pursued a lower cost alternative. This …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-franklin-school-district-saves-826000-health-care-costsAddison Central School District – Financial Condition (2016M-30)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Erwin, Lindley, Rathbone, Thurston, Troupsburg, Tuscarora and Woodhull in Steuben County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Tupper Lake Central School District – Financial Condition (2014M-151)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … The Tupper Lake Central School District is located in the Town of Tupper Lake in Franklin County and the Towns … The Board adopted budgets for the general fund that were not structurally balanced because the Board routinely relied …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151Springs Union Free School District – Financial Condition and Leave Accruals (2014M-200)
… Education, operates one school with 636 students attending kindergarten through eighth grade and pays tuition for 284 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsSchroon Lake Central School District – Financial Condition (2014M-145)
… through July 31, 2013. Background The Schroon Lake Central School District is located in the Towns of Schroon Lake and … comprises five elected members. The District operates one school building with 224 students and 51 employees. The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145Bellmore-Merrick Central High School District – Financial Condition (2016M-341)
… Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2012 through … adding back unused appropriated fund balance, the District’s unrestricted funds averaged almost 8 percent of the subsequent year’s appropriations, or almost twice the legal limit of 4 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016mMoravia Central School District – Cafeteria Operations (2016M-4)
… Purpose of Audit The purpose of our audit was to determine if cafeteria operations were … the Town of Moravia, Locke, Niles, Sempronius, Summerhill and Venice in Cayuga County; the Town of Skaneateles in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4Spencer-Van Etten Central School District – Information Technology (2021M-155)
… Objective Determine whether the Spencer-Van Etten Central School District (District) officials ensured District … results. … Determine whether the SpencerVan Etten Central School District District officials ensured District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/spencer-van-etten-central-school-district-information-technology-2021mEast Greenbush Central School District – Leave Accruals (2021M-177)
… properly accounted for employees’ leave accruals for the 30 employees we reviewed. Officials also correctly … payments for unused leave accruals totaling $434,027 for the 40 employees we reviewed. There were no recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/east-greenbush-central-school-district-leave-accruals-2021m-177Fayetteville-Manlius Central School District – Professional Services (2020M-115)
… School District (District) officials sought competition for procurement of professional services. Audit Results With … minor exceptions, District officials sought competition for professional services. Key Recommendation Continue to review and update the request for proposal (RFP) timetable and ensure all professional …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/fayetteville-manlius-central-school-district-professional-services-2020mBecoming Eligible for a Benefit – Police and Fire Plan
… Once you have accrued five years of credited service, you will be … your service, age at retirement and the salary you earned when you were an active member. Vesting is automatic — you do not have to fill out any paperwork or file an application …
https://www.osc.ny.gov/retirement/publications/1512/becoming-eligible-benefit