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DiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Pleads Guilty to Stealing Nearly $90,000 From the Essex County Agricultural Society and Town
… of the public trust when she used her position as tax assessor and town clerk to steal from the taxpayers of the … whose mission is to encourage and promote agriculture in young children and adults through the Essex County Fair. …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-pleads-guilty-stealing-nearlyDiNapoli: Former Treasurer Arrested for Stealing From Essex County Fair
… and the New York State Police announced that Bridget Brown, former treasurer of the Essex County Agricultural … young children and adults through the Essex County Fair. Brown worked for the Society from 2013 to 2019 and currently … appointed Special Prosecutor by the Essex County Court. “Brown was entrusted to ensure that funds collected from the …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-treasurer-arrested-stealing-essex-county-fairA Statement from Comptroller DiNapoli on the Murder of George Floyd
… This time, the response must be different. Too many Black lives have been lost or marginalized over the years to … education, business, all across the economy—starts with a change in attitude. Dr. Martin Luther King, Jr. spoke … of race and equality are crucial not only for progress in Black and Brown communities, but for all Americans. Whatever …
https://www.osc.ny.gov/press/releases/2020/06/statement-comptroller-dinapoli-murder-george-floydState Comptroller DiNapoli Releases Audits
… Sexual Offense Evidence Collection Kits (2019-S-44) From Nov. 28, 2017 to Oct. 31, 2019, the state police processed …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-auditsOpinion 91-3
… OF HIGHWAYS -- Powers and Duties (control of highway equipment) TOWN BOARD -- Powers and Duties (management, custody and control of town property) HIGHWAY LAW, §142(2); TOWN LAW, §§32(1), 64(3): The town … and exclusive authority over the vehicles used by the highway department. Both the town board and the highway …
https://www.osc.ny.gov/legal-opinions/opinion-91-3NYS Common Retirement Fund Announces First Quarter Results
… in publicly traded domestic equities and 16.1 percent in international public equities. The remaining Fund assets by … (8.3 percent), real estate (7.0 percent), absolute return strategies (2.7 percent) and opportunistic alternatives and … downs. The Fund is widely regarded as one of the nation's best-managed and best-funded pension plans. Find out how your …
https://www.osc.ny.gov/press/releases/2018/08/nys-common-retirement-fund-announces-first-quarter-resultsState Comptroller DiNapoli Releases School District Audits
… as of June 30, 2018 (29 percent of 2018-19 appropriations) and exceeded the statutory limit by almost 25 percentage … increases in expenditures were driven by personnel costs and BOCES services. District officials have hired a special … share of health insurance costs for new employees and retirees as of July 2018. Hoosic Valley Central School …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School District Audits
… apply established information technology (IT) controls to ensure private and sensitive information was protected from unauthorized access, use and loss. District officials … and are in the process of being adjusted. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases Municipal Audits
… Over Cash Collections (Westchester County) The clerk’s office forfeited 30 percent of its revenues ($17,241) … the vendor improperly withheld funds. Auditors found that ice rink collections totaling $5,364 were unaccounted for due … Open Book New York . Track municipal spending, the state's 160,000 contracts, billions in state payments and public …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-audits-1Enforcement of Local Law 144 – Automated Employment Decision Tools
… The audit covered the period from July 2023 through June 2025. About the Program Companies are increasingly using … AEDT complaint process is ineffective in ensuring that all complaints related to non-compliance with LL144 are routed to … as posting bias audits. Despite receiving only two AEDT complaints during the audit’s scope, DCWP did not investigate …
https://www.osc.ny.gov/state-agencies/audits/2025/12/02/enforcement-local-law-144-automated-employment-decision-toolsExamples from GASB Statement 34 - Statement of Fiduciary Net Assets
… Examples from GASB Statement 34 included in this bulletin, copyright by the … Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Fiduciary Net Assets Fiduciary Funds December … Examples from GASB Statement 34 Statement of Fiduciary Net Assets …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-fiduciary-net-assetsDiNapoli Releases Analysis of State Financial Plan, Warns of Federal Risks
… New York state is facing signs of increasing fiscal challenges, including lower revenue … DiNapoli. "The state's fiscal outlook is clouded because of uncertainty in Washington, falling revenues, and fiscal practices that obscure the level of spending," DiNapoli said. "If revenues continue to fall …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-releases-analysis-state-financial-plan-warns-federal-risksAssessment and Collection of Selected Fees and Penalties (Follow-Up)
… Purpose To determine the extent of the Department of Labor’s implementation of the recommendation made in our initial report, Assessment … To determine the extent of the Department of Labors implementation of the recommendation made in our …
https://www.osc.ny.gov/state-agencies/audits/2015/02/05/assessment-and-collection-selected-fees-and-penalties-followIV.4 Overview – IV. Accounting Codes - Uses and Descriptions
… The State Legislature authorizes State agencies to make expenditures and incur obligations for specific … The State Legislature authorizes State agencies to make expenditures and incur obligations for specific …
https://www.osc.ny.gov/state-agencies/chapter-iv/iv4-overviewOpinion 88-65
… 2, 1980). Prior to the amendment, section 986(1) stated only that receipts were to be provided to the "person paying …
https://www.osc.ny.gov/legal-opinions/opinion-88-65IX.4.J State Requirements in Support of CMIA Implementation – IX. Federal Grants
… and bank records. Agencies which “cash manage” their own grant awards will be responsible for supplying information …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix4j-state-requirements-support-cmia-implementationDeRuyter Central School District – Lead Testing and Reporting(S9-25-4)
… (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable … as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 38 of the 180 (21 percent) water outlets we identified at select …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/deruyter-central-school-district-lead-testing-and-reportings9-25-4Tupper Lake Central School District – Lead Testing and Reporting (S9-25-14)
… the District-contracted Jefferson-Lewis BOCES staff only reported these results through DOH’s Health Electronic …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/tupper-lake-central-school-district-lead-testing-and-reporting-s9-25-14Collection of Fines Related to Tenant Complaints
… in outstanding fines. Harassment fines were imposed in only 12 out of the 684 harassment cases (2 percent) filed …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/collection-fines-related-tenant-complaintsGermantown Central School District – Lead Testing and Reporting (S9-25-3)
… (District) officials identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 … officials did not properly identify report or implement needed remediation to reduce lead exposure in all potable …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/03/germantown-central-school-district-lead-testing-and-reporting-s9-25-3