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Opinion 2000-14
… -- Compensation (payments into annuity program) -- Retirement Benefits (payments into annuity program) PUBLIC … (payments into annuity program) SCHOOL DISTRICTS -- Teachers (payments by school district into annuity program) … provided by or to be provided by a public retirement system, or payments to a fund or insurer to provide an income …
https://www.osc.ny.gov/legal-opinions/opinion-2000-14Opinion 95-16
… the issues discussed in the opinion. SCHOOL DISTRICTS -- Central High School Districts (apportionment of expenses … of Education Law, §1908[1]) EDUCATION LAW, §1908(1): A central high school district is required to apportion … 234 App Div 464, 255 NYS 486, affd 259 NY 582, "last preceding" census refers to last census …
https://www.osc.ny.gov/legal-opinions/opinion-95-16Brasher-Winthrop Consolidated Fire District – Board Oversight (2021M-47)
… compensating controls over the work of the Treasurer, who was responsible for receiving and disbursing cash, signing District checks …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/11/brasher-winthrop-consolidated-fire-district-board-oversight-2021m-47Bay Shore Fire District – Time and Attendance Records (2017M-264)
… accrued leave to which they were entitled for the period January 1, 2016 through June 30, 2017. Background The Bay … For 2017, budgeted appropriations totaled $3.9 million. Key Finding District officials did not use a …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/09/bay-shore-fire-district-time-and-attendance-records-2017m-264DiNapoli: Pleasant Valley Town Clerk Charged in Theft of Fees
… Town Clerk Margaret Hart was charged today for the theft of more than $27,000 which she allegedly stole by pocketing cash deposits instead of depositing them in the clerk’s bank account, …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-pleasant-valley-town-clerk-charged-theft-feesDiNapoli: Town of Cohocton Clerk Arrested for Stealing Public Funds
… to work to expose public corruption and partner with law enforcement to bring offenders to justice and recoup …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-town-cohocton-clerk-arrested-stealing-public-fundsDiNapoli: Former Riverside Village Clerk Sentenced to Jail for $50K Theft
… village funds to cover her household expenses, State Comptroller Thomas P. DiNapoli announced today. Johnson was … their own,” DiNapoli said. “Thanks to my partnership with District Attorney Brooks Baker, Ms. Johnson is going to jail … N.C. To read the audit, visit: http://www.osc.state.ny.us/localgov/audits/villages/2014/riverside.pdf Since …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-former-riverside-village-clerk-sentenced-jail-50k-theftDanby Fire District – Claims Audit (2020M-149)
… - pdf ] Audit Objective Determine whether the Board of Fire Commissioners (Board) of the Danby Fire District (District) adequately audited claims to ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/danby-fire-district-claims-audit-2020m-149Fire District Information
… Districts [pdf] What to Expect During a CPA Audit [pdf] Accounting LOSAP Audit and Disclosure Accounting Bulletin [pdf] Accounting and Reporting Manual for Fire Districts [pdf] …
https://www.osc.ny.gov/local-government/resources/fire-district-informationOpinion 93-13
… delegated to the municipal corporation by the Legislature (NY Const, art IX, §1; Sonmax v City of New York , 45 NY2d … which impairs the powers of any other public corporation (NY Const, art IX, §2[d]; Municipal Home Rule Law, §§10[5], … 547 NYS2d 953 lv den 76 NY2d 701, 558 NYS2d 891; see also NY Const, art IX, §1[g]). Finally, the above discussion …
https://www.osc.ny.gov/legal-opinions/opinion-93-13Bellevue Fire District #9 – Procurement (2018M-5)
… of Audit The purpose of our audit was to determine whether District officials followed their procurement policy when … 1, 2016 through November 22, 2017. Background The Bellevue Fire District #9 provides fire protection services for the …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/04/06/bellevue-fire-district-9-procurement-2018m-5DiNapoli: Two Poughkeepsie Women Arrested for Stealing NYS Pension Checks From Deceased Pensioner
… Kirk Imperati announced today. The two defendants, Deborah Brink, 63, and Sheila Moseley, 58, are charged with grand … and Sheila Moseley allegedly schemed to exploit Brink’s mother’s death to line their own pockets,” DiNapoli said. … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-two-poughkeepsie-women-arrested-stealing-nys-pension-checks-deceased-pensionerCoeymans Hollow Fire District – Board Oversight (2021M-211)
… - pdf] Audit Objective Determine whether Coeymans Hollow Fire District (District) Board of Fire Commissioners (Board) … corrective action. … Determine whether Coeymans Hollow Fire District District Board of Fire Commissioners Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/coeymans-hollow-fire-district-board-oversight-2021m-211Masonville Fire District – Financial Activities (2020M-165)
… - pdf ] Audit Objective Determine whether the Masonville Fire District’s (District) Board of Fire Commissioners (Board) …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/masonville-fire-district-financial-activities-2020m-165DiNapoli: Former Town of Gardiner Employee Arrested for Pocketing Over $14,000 in Underserved Health Insurance Buyouts
… $14,000 in health care buyout payments he was not entitled to. “Mr. Fletcher allegedly deceived the Town to pocket over … for personal benefit is not acceptable for any reason. I commend our members and the Comptroller’s Office for their … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-former-town-gardiner-employee-arrested-pocketing-over-14000-underserved-health-insuranceDiNapoli: Ontario County Resident Pleads Guilty to Stealing Funds From New York State Retirement System
… Smith Shaver pled guilty to grand larceny in the third degree and has been placed on one year of interim probation. …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-ontario-county-resident-pleads-guilty-stealing-funds-new-york-state-retirement-systemState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. Town … abandoned property. Auditors also found the county clerk is not maintaining appropriate court and trust fund records. …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-municipal-auditsOpinion 88-55
… that bear on the issues discussed in the opinion. FIRE COMPANY- Powers and Duties (submission of books and records … the provision of fire protection to an outside entity by a volunteer fire company located within the village (Opn No. …
https://www.osc.ny.gov/legal-opinions/opinion-88-55DiNapoli: Disgraced Top Officials at School for At-Risk Students Arraigned on Public Corruption Charges
… New York State Comptroller Thomas P. DiNapoli and Westchester … The top charge, Second-Degree Grand Larceny as a Crime of Public Corruption, carries a maximum potential … Division of Investigations, 8th Floor, 110 State St., Albany, NY 12236. … State Comptroller DiNapoli and …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-disgraced-top-officials-school-risk-students-arraigned-public-corruption-chargesDiNapoli: Former Town of Marion Court Clerk Sentenced to Jail, Ordered to Pay Over $59,000 in Restitution
… was sentenced today to serve six months in jail and pay over $59,000 in restitution after her conviction for … Fraud Hotline at 1-888-672-4555, by filing a complaint online at https://www.osc.state.ny.us/investigations ,or by … was sentenced today to serve six months in jail and pay over $59000 in restitution …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-former-town-marion-court-clerk-sentenced-jail-ordered-pay-over-59000-restitution