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Sidney Memorial Public Library – Cash Disbursements (2014M-252)
… Purpose of Audit The purpose of our audit was to examine the … Public Library is located in the Village of Sidney, in Delaware County. The Library is governed by an elected … vendor has unrestricted access to one of the Library’s bank accounts. Key Recommendation Do not allow the privately …
https://www.osc.ny.gov/local-government/audits/library/2014/11/28/sidney-memorial-public-library-cash-disbursements-2014m-252Town of Smithville - Annual and Claims Auditing (2020M-41)
… Objective Determine whether the Board annually audited the records of Town officers and audited claims before payment. Key Findings The Board did not annually audit the records of the Supervisor or Town Clerk. The Board did not … audit of claims. Key Recommendations Annually audit the records of all officials who receive and disburse funds. …
https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-smithville-annual-and-claims-auditing-2020m-41Overview – Employer Contributions and Rates
… Fund (the Fund) holds and invests the money used to pay NYSLRS benefits. As a participating employer, your … help ensure future retirement benefits can be paid. To calculate your annual invoice and bill you for a portion … help ensure the proper funding of retirement benefits To determine an employers cost contribution rates are issued …
https://www.osc.ny.gov/retirement/employers/contributions/overviewOpinion 2024-1
… This opinion represents the views of the Office of the State Comptroller at the time it was … Council on September 5, 2024, seeking an advisory opinion from our Office “declaring that the City of Troy may lawfully … We are in receipt of the City of Troys City resolution no 2024127 adopted by the …
https://www.osc.ny.gov/legal-opinions/opinion-2024-1Opinion 93-17
… recording the contributions as a current liability required an appropriation financed from available fund balance. Also, under generally accepted … of Finger Lakes , 57 AD2d 189, 392 NYS2d 111; 1968 Opns St Comp No. 68-77, unreported). As to the authority to issue …
https://www.osc.ny.gov/legal-opinions/opinion-93-17Small Businesses and the Economic Recovery: Work in Progress
… 2021 Businesses in New York were more severely impacted by the COVID-19 pandemic in the spring of 2020 than in the rest of the nation, and the negative impacts on small businesses … Businesses in New York were more severely impacted by the COVID19 pandemic in the spring of 2020 than in the rest …
https://www.osc.ny.gov/reports/small-businesses-and-economic-recovery-work-progressComptroller DiNapoli & A.G. Schneiderman Announce Sentencing of Former Halfmoon Town Supervisor For Stealing Campaign Funds
… the former town of Halfmoon Supervisor, on state charges for stealing several campaign contributions donated to her campaign fund. The public corruption case arose out of … of Investigation and the United States Attorney's Office for the Northern District of New York. “New Yorkers have …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-ag-schneiderman-announce-sentencing-former-halfmoon-town-supervisor-stealingDiNapoli: Pleasant Valley Woman Arrested Stealing Funds From New York State and Local Retirement System
… and the New York State Police announced the arrest of Bonnie S. Robertson, 63, of Pleasant Valley in the alleged theft of nearly $42,000 of her deceased mother's pension payments. … and the New York State Police announced the arrest of Bonnie S Robertson 63 of Pleasant Valley in the alleged …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-pleasant-valley-woman-arrested-stealing-funds-new-york-state-and-local-retirement-systemDiNapoli: Food Giant ConAgra Agrees to State Pension Fund's Proposal to Buy Sustainable Palm Oil
… the largest food manufacturers in the U.S., has committed to using only sustainably-sourced palm oil that is grown and harvested in ways that do not contribute to rainforest destruction. As a result of the company’s new … of the largest food manufacturers in the US has committed to using only sustainablysourced palm oil that is grown and …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-food-giant-conagra-agrees-state-pension-funds-proposal-buy-sustainable-palm-oilDiNapoli: Former Morley Fire Company Treasurer Ordered to Pay $50,000 for Theft of Public Funds
… Co., Cindi Perkins, was yesterday ordered to pay $50,000 in restitution and sentenced to serve five years of probation … Perkins, 58, previously pleaded guilty to grand larceny in the fourth degree in November 2023. “Ms. Perkins diverted money meant to … Fire Co Cindi Perkins was yesterday ordered to pay $50000 in restitution and sentenced to serve five years of probation …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-former-morley-fire-company-treasurer-ordered-pay-50000-theft-public-fundsDiNapoli: New State Funds Open Door for MTA to Ease Debt, Build Stronger Future Budgets
… its future finances, according to a report released today by State Comptroller Thomas P. DiNapoli. Ensuring stronger finances down the road will depend in part on how the MTA chooses to manage … firm financial ground or whether it comes back to riders, toll payers and taxpayers for more assistance down the road. …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-new-state-funds-open-door-mta-ease-debt-build-stronger-future-budgetsDiNapoli: Ontario County Resident Pleads Guilty to Stealing Funds From New York State Retirement System
… Gary Banas. “Ms. Smith Shaver tried to take advantage of the New York State pension system by stealing from a … this fraud.” For over 30 years, Banas worked for the City of Tonawanda Public Works Department. He died in December 2019. Smith Shaver, 61 of Honeoye, identified herself as Banas’ friend, and was the …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-ontario-county-resident-pleads-guilty-stealing-funds-new-york-state-retirement-systemDiNapoli: Executive Budget Reduces Out-Year Gaps, Diminishes Independent Oversight
… and revenue and proposes much needed capital investments in clean water projects while increasing funding for … budget projects total All Funds spending of $162.2 billion in state fiscal year (SFY) 2017-18, up 3.8 percent from the … excludes from its primary presentation of $152.3 billion in All Funds spending. The budget proposal comes at a time of …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-executive-budget-reduces-out-year-gaps-diminishes-independent-oversightOpinion 89-54
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-89-54DiNapoli: Some Bright Spots for NYC Finances in FY21, but Long-Term Challenges Looming
… but the city will have to overcome major fiscal challenges in the years ahead as it recovers from the COVID-19 pandemic, … have certainly been strained by the pandemic, but strength in the securities industry and other sectors have boosted … DiNapoli said. “However, the city has seen a steep decline in property values and that may take years to recover from. …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-some-bright-spots-nyc-finances-fy21-long-term-challenges-loomingDiNapoli: Paycheck Protection Program in NYC Stumbled, but Finding Footing
… New York City was the early epicenter of the COVID-19 pandemic outbreak, but many small businesses hit … difficulties meeting the program’s rigid requirements and lacked access to major lenders, according to a report … New York City was the early epicenter of the COVID19 pandemic outbreak but many …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-paycheck-protection-program-nyc-stumbled-finding-footingXVI.3.E The Reporting Entity – XVI. Financial Reporting
… and Document Preparation: BACKGROUND New York State is involved in providing a full range of services to its citizens. Many of these services are provided by … CRITERIA FOR ENTITY DETERMINATION Entity determination is done in accordance with provisions of the Codification of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3e-reporting-entityForks Fire District #3 - Financial Planning (2018M-20)
… agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/11/forks-fire-district-3-financial-planning-2018m-20Omnibus Technical Corrections
… relating to removing the requirement that an application for membership in the New York State and Local Employees’ … certain funds as joint custody; authorizing regulations for new payment technologies; and eliminating the filing of an annual report regarding certain expenditures for indigent legal services with the State Comptroller. Memo …
https://www.osc.ny.gov/legislation/omnibus-technical-correctionsTown of Somerset – Budgeting for Sales Tax (2016M-419)
… 18, 2016. Background The Town of Somerset is located in Niagara County and has a population of approximately … an elected five-member Town Board. Budgeted appropriations in the general and highway funds for 2016 totaled $2 million. … Town officials improperly budgeted sales tax revenue in the refuse district. Key Recommendations Allocate sales …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-somerset-budgeting-sales-tax-2016m-419