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IX.12 Overview – IX. Federal Grants
… efficiency, effectiveness, and equity in the exchange of funds between the Federal Government and states. More …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix12-overviewXII.6.B Land Acquisition Payments – XII. Expenditures
… State agencies (agencies) acquire real property (i.e., land) either voluntarily, by purchasing the land from the landowner at an agreed upon price, or … enter into a contract with the landowner(s) to acquire the land, subject to approval by the Office of the Attorney …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6b-land-acquisition-paymentsHenrietta Fire District – Financial Condition (2021M-27)
… action. Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27Opinion 88-33
… improvements); (authority to compromise claim) TOWN LAW, §§199, 202-d, 209-h; LOCAL FINANCE LAW, §104.10: Although the … not authorize the construction of laterals pursuant to §199 of the Town Law where the laterals were described in the … must also be assessed on a benefit basis. Under section 199 of the Town Law, the town board may, on petition of …
https://www.osc.ny.gov/legal-opinions/opinion-88-33Opinion 2005-7
… that bear on the issues discussed in the opinion. WATER DISTRICTS -- Water Supply (service to users located outside a water district) … to users located outside a water district) GENERAL MUNICIPAL LAW §99-t; TOWN LAW §198(3)(b); ENVIRONMENTAL … Whether a town may contract with a bank to collect water rents imposed on behalf of a water district …
https://www.osc.ny.gov/legal-opinions/opinion-2005-7Tax Check-Off Technical Amendment
… Program Legislative Session 2015-2016: Enacted pursuant to Chapter 57 of the laws of 2016 (Public Protection and … designated to receive the annual report setting forth how the monies in certain tax check-off funds were used during the preceding calendar year. …
https://www.osc.ny.gov/legislation/tax-check-off-technical-amendmentTown of Stamford - Annual and Claims Auditing (2018M-227)
… the records of all officials who receive and disburse funds. Perform a deliberate and thorough audit of all claims. …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-stamford-annual-and-claims-auditing-2018m-227DiNapoli: Special Education Contractor Convicted for $2 Million Fraud
… The former owner of a Queens-based special education provider, who … The former owner of a Queensbased special education provider who pleaded …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-special-education-contractor-convicted-2-million-fraudComptroller DiNapoli Releases Municipal Audits
… Library , City of Lockport , the Town of Saranac and West Corners Fire Department . “In today’s fiscal climate, … office and was accessible to other town employees. West Corners Fire Company – Cash Receipts and Disbursements … Public Library City of Lockport the Town of Saranac and West Corners Fire Department …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Former Vernon Center Fire Department Treasurer Arrested for Stealing Over $300,000
… to benefit the community. We have zero tolerance for those who abuse their position for their own personal gain.” A … over a six-year period from May 2018 to May 2024. Rose wrote fire department checks to cash and deposited checks …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-former-vernon-center-fire-department-treasurer-arrested-stealing-over-300000DiNapoli: Court Clerk Pleads Guilty to Stealing More Than $10,000 in Fines
… at the Justice Court since Aug. 2013, resigned on Jan. 11, 2016 after two judges confronted her about the shortages. The … audits and investigations have led to more than 140 arrests and more than $37 million in restitutions since 2011. …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-court-clerk-pleads-guilty-stealing-more-10000-finesDiNapoli: Former Durhamville Fire Department Treasurer Arrested for Allegedly Stealing Over $92,000
… channel subscription, plane tickets and at a spa and nail salon. She also used the Fire Department’s debit card to make …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-former-durhamville-fire-department-treasurer-arrested-allegedly-stealing-over-92000Comptroller DiNapoli Releases School Audits
… , Owego-Apalachin Central School District and the Sullivan West Central School District . “In an era of limited … has been hampered by a lack of information. Sullivan West Central School District – Financial Condition (Sullivan … OwegoApalachin Central School District and the Sullivan West Central School District …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli Releases School Audits
… the district’s revenues fell short by an average of $740,000 in the general fund and $100,000 in the school lunch … (Columbia County) The district expended more than $79,000 on grant-related expenditures that either were not … As of June 30, 2013, the district had approximately $2.4 million in accounts receivable, of which $1.4 million had …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-0DiNapoli: Queens Woman Charged With Stealing Nearly $85,000 in NYS Pension Payments Meant for Her Deceased Father
… A 37-year-old Queens woman was arrested today for allegedly stealing nearly $85,000 in New York state … A 37yearold Queens woman was arrested today for allegedly stealing nearly $85000 in New York state …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-queens-woman-charged-stealing-nearly-85000-nys-pension-payments-meant-her-deceased-fatherDiNapoli: Woman Pleads Guilty to Theft and Must Pay Back $459K in NYS Pension and Social Security Payments
… of Georgia Ryan K. Buchanan and Inspector General for the Social Security Administration Gail S. Ennis today announced … and must pay back $459,050 in New York state pension and Social Security payments that were issued to her deceased … defendant took advantage of our state pension fund and the Social Security Administration but as a result of our joint …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-woman-pleads-guilty-theft-and-must-pay-back-459k-nys-pension-and-social-security-paymentsX.1 Overview – X. Guide to Vendor/Customer Management
… Business Units need to register vendors and customers with New York State. VENDOR The Statewide Vendor File is a … information on all vendors registered to do business with New York State. The Office of the State Comptroller’s Bureau … an ongoing relationship with, and receive payment from New York State. The file identifies vendors by a New York …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x1-overviewIX.5.A Billing for Non-Onboarding Agencies – IX. Federal Grants
… Enterprise Services Automation (ESA) is a group of PeopleSoft modules that includes Project Costing, … Enterprise Services Automation ESA is a group of PeopleSoft modules that includes Project Costing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5a-billing-non-onboarding-agenciesIX.1 Accounting for Federal Grants – IX. Federal Grants
… Overview The purpose of this chapter is to explain terminology, policies, and procedures used in connection with … The purpose of this chapter is to explain terminology policies and procedures used in connection with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix1-accounting-federal-grants-overviewComptroller DiNapoli Releases School Audits
… , Edmeston Central School District , Kenmore-Town of Tonawanda Union Free School District , Penfield Central … the revenue generated by the meal sales. Kenmore-Town of Tonawanda Union Free School District – Financial Management … District Edmeston Central School District KenmoreTown of Tonawanda Union Free School District Penfield Central School …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-audits