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Opinion 2002-9
… ARTICLE VIII, §1; GENERAL MUNICIPAL LAW §§103, 104-b, 120-w; TOWN LAW §64(8): A town may not make a … and procedures adopted pursuant to General Municipal Law §104-b. At a minimum, the policies and procedures adopted pursuant to section 104-b must provide, inter alia, that when competitive bidding …
https://www.osc.ny.gov/legal-opinions/opinion-2002-9DiNapoli: 26 School Districts in Fiscal Stress
… the remaining 17 as "susceptible to fiscal stress." The scores are based on the evaluation of 674 school districts … by DiNapoli today in conjunction with the fiscal stress scores showed the regions with the highest percentage of … designated in fiscal stress under the scoring system. The scores are based on financial information submitted as part …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-26-school-districts-fiscal-stressTown of Poland – Internal Controls Over Vehicle Fuel Inventory (2013M-386)
… safeguarding its fuel inventory for the period January 1, 2012 through November 27, 2013. Background The Town of Poland … fuel and a 500-gallon tank for gasoline. From January 2012 through October 2013, the Town purchased 24,000 gallons … safeguarding its fuel inventory for the period January 1 2012 through November 27 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-poland-internal-controls-over-vehicle-fuel-inventory-2013m-386DiNapoli: Former Town Supervisor Sentenced to Prison for Embezzlement
… Town Supervisor Dennis Brown was sentenced to serve one to three years in a state prison. In June, Brown pleaded … Town Supervisor Dennis Brown was sentenced to serve one to three years in a state prison …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-town-supervisor-sentenced-prison-embezzlementCity of Yonkers - Budget Review (B19-6-5)
… and expenditure projections in the City’s proposed budget for the 2019-20 fiscal year are reasonable. Background The … of 2014 requires the City to submit its proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2019/05/17/city-yonkers-budget-review-b19-6-5Cattaraugus County – Internal Controls Over Selected Financial Activities (2013M-68)
… internal controls over select financial activities for the period January 1, 2011 through December 19, 2012. Background Cattaraugus County is located in the southwest portion of New York State and has a population of 80,317. The County is comprised of two cities, 32 towns and nine villages. The …
https://www.osc.ny.gov/local-government/audits/county/2013/07/05/cattaraugus-county-internal-controls-over-selected-financial-activities-2013m-68DiNapoli: Former Treasurer Arrested in Village of Millport Theft
… Former Village of Millport Treasurer Dawn Haverley was arrested for felony grand larceny Monday … Former Village of Millport Treasurer Dawn Haverley was arrested for felony grand larceny Monday …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-former-treasurer-arrested-village-millport-theftDiNapoli: Town Clerk Pleads Guilty in Brazen Public Theft
… in a colleague doesn’t pass for proper oversight in public finance. I thank Wyoming County District Attorney Donald … Read the audit report here: http://osc.state.ny.us/localgov/audits/towns/2014/bennington.pdf Since taking … by filing a complaint online at [email protected].ny.us , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-town-clerk-pleads-guilty-brazen-public-theftReport Types – Enhanced Reporting
… There are three report types you can submit in Retirement Online : the regular … Three different report types can be submitted through Retirement Online the regular …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/report-typesComptroller DiNapoli and A.G. Schneiderman Announce Arrest of Florida Man for Theft of Over $180,000 in NYS Pension Benefits
… eligibility for the pension benefits. Schusteritsch was arrested by agents of the Charlotte County Sheriff's Office … He was arraigned on the indictment today before Honorable Peter A. Lynch in Albany County Court, and entered a plea of …
https://www.osc.ny.gov/press/releases/2016/09/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-florida-man-theft-over-180000-nys-pensionSelected Aspects of Safety and Security in Subway Facilities
… Objectives To determine whether New York City Transit has taken steps to implement safety and security in all its subway facilities, and whether safety and security equipment, such … 2019 through March 2023. About the Program New York City Transit (Transit) is a Metropolitan Transportation …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/selected-aspects-safety-and-security-subway-facilitiesComptroller DiNapoli Statement on New Immigration Ban
… New York State Comptroller Thomas P. DiNapoli released the … Executive Order still cuts at who we are as Americans and New Yorkers," New York State Comptroller Thomas P. DiNapoli said. … Executive Order still cuts at who we are as Americans and New Yorkers New York State Comptroller Thomas P DiNapoli said …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-statement-new-immigration-banAlbany Community Charter School - Resident Tuition Billing (2019M-138)
… Key Findings Officials did not obtain current proof of residency for all students. Officials did not provide the … information throughout the year regarding the amount of tuition anticipated and received. Key Recommendations … Ensure every enrolled student has current proof of residence on file. Provide the Board with detailed …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/27/albany-community-charter-school-resident-tuition-billing-2019m-138Lump Sum Payments – Legacy Reporting
… Lump Sum Vacation Payments For members of certain tiers and plans, we can include a lump … date of membership before 4/1/72. No days worked reported. Do not report for members with date of membership on or after … Compensation Refer to the Reporting Workers' Compensation Benefits page Refer to the Reporting Workers' Compensation …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/lump-sum-paymentsImplementation of the Dignity for All Students Act
… district policies and practices comply with the Dignity for All Students Act (DASA); and school districts report material incidents of discrimination and harassment, … July 1, 2013 defined cyberbullying and added requirements for investigating and reporting alleged incidents. The …
https://www.osc.ny.gov/state-agencies/audits/2017/10/13/implementation-dignity-all-students-actExamination of Island Peer Review Organization
… of Health (Department) made to Island Peer Review Organization (IPRO) under contract C027596. These expenses … Department of Health Department made to Island Peer Review Organization IPRO under contract C027596 …
https://www.osc.ny.gov/state-agencies/audits/2018/09/14/examination-island-peer-review-organizationWho Is Responsible? – Improving the Effectiveness of Your Claims Auditing Process
Establishing a claims auditor position can be an effective approach to fulfilling the need for a thorough and deliberate audit of claims
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/who-responsibleFinancial Condition Analysis (for Board Members)
Performing a regular, timely financial condition analysis can provide board members with valuable information on the current and future state of a local government's finances. Regular analysis can highlight potential fiscal problems and provide information necessary for timely corrective action.
https://www.osc.ny.gov/files/local-government/academy/pdf/financial-condition-analysis-110823.pdfBus Wait Assessment and Other Performance Indicators
… (MTA) New York City Transit (Transit) and MTA Bus Company (MTA Bus) provide passenger service on all of their … Transportation Authority New York City Transit and MTA Bus Company provide passenger service on all of their bus routes …
https://www.osc.ny.gov/state-agencies/audits/2019/05/07/bus-wait-assessment-and-other-performance-indicatorsDiNapoli: Pleasant Valley Town Clerk Charged in Theft of Fees
… Pleasant Valley Town Clerk Margaret Hart was charged today for the theft of … by the State Comptroller’s office after a referral from town officials. As clerk, Hart also functions as the town tax collector. She allegedly used her position to steal … Pleasant Valley Town Clerk Margaret Hart was charged today for the theft of …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-pleasant-valley-town-clerk-charged-theft-fees