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Opinion 88-61
… a date on or before the last day for the payment of taxes without penalty. You ask whether a certificate of mailing of … the date of the last day for the payment of school taxes without interest may be accepted as proof of the timely … with a date after the last day for the payment of taxes without interest and that you returned the payment to the …
https://www.osc.ny.gov/legal-opinions/opinion-88-61Town of New Lisbon – Financial Oversight (2013M-12)
… oversight responsibilities. The Supervisor paid claims without Board audit. Moreover, key financial duties were … by the Supervisor’s bookkeeper, and the Justice’s clerk without sufficient oversight from the Supervisor and Justice, … her office. All of these duties were performed during 2011 without the Board performing their required annual audit. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-new-lisbon-financial-oversight-2013m-12Unified Court System Bulletin No. UCS-189
… 2008 that implemented the 2007-2011 agreement between the State of New York – Unified Court System and various negotiating units. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-189-december-2012-unified-court-system-ucs-uniform-and-equipmentDutchess County – Contract Monitoring (2023M-142)
… approved claims totaling approximately $4.5 million without ensuring that required contract progress, outcome and … also approved claims totaling approximately $4.3 million without ensuring that reports provided by the vendor were … claims for payment totaling approximately $10.5 million without ensuring supporting documentation from County …
https://www.osc.ny.gov/local-government/audits/county/2024/08/09/dutchess-county-contract-monitoring-2023m-142Brighton Fire Department, Inc. – Board Oversight of Financial Operations (2020M-132)
Determine whether the Brighton Fire Department Inc Department Board of Directors Board provided adequate oversight of financial operations
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/23/brighton-fire-department-inc-board-oversight-financialState Agencies Bulletin No. 178
… on leave without pay with the reason code of Workers Comp Sup (WSP) or Workers Comp Pt Sup (WPS). Effective Date … PEF 21P Agency Shop 406 Strike/Discip Fine 416 Copeland Deferred Compensation 418 Copeland Deferred Compensation - Additional Amount 425 Repay State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/178-cancellation-general-deductions-certain-employees-who-are-inactive-orTown of Bergen – Town Supervisor (2024M-30)
… in the 2022 AFR. Did not perform a periodic review of all journal entries and financial transactions as required by the … Did not obtain timely reimbursement of $130,000 in payroll expenditures from the Byron-Bergen Library (Library). … reconciliations. Obtain timely reimbursement for Library payroll expenditures. Town officials disagreed with certain …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-bergen-town-supervisor-2024m-30Greece Central School District – Procurement of Professional Services (2024M-129)
… not always seek competition for professional services. As a result, officials cannot assure taxpayers that professional … 30, 2024: Officials did not seek or provide documentation to support the competition process for 33 professional … 2006 without seeking competition. Officials did not adhere to the District’s written policies and procedures. For …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/31/greece-central-school-district-procurement-professional-services-2024mIV.3.B Miscellaneous Receipts – IV. Accounting Codes - Uses and Descriptions
… public authorities. Receipts from Municipalities 32101 NYC Cigarette Tax State share of revenues collected on sales of cigarette products in NYC. 32102 State Aid Intercepts Receipts from intercepted …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3b-miscellaneous-receiptsDiNapoli: Over One Million New Yorker Households Are Not Connected to Broadband
… District) . "The American Rescue Plan was a broadband down payment. Now Congress must pass an infrastructure package to …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-over-one-million-new-yorker-households-are-not-connected-broadbandGenesee Valley Board of Cooperative Educational Services – Purchase Cards (2022M-27)
Determine whether the Genesee Valley Board of Cooperative Educational Services (BOCES) purchase card charges were properly approved, adequately supported and for valid purposes.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/genesee-valley-2022-27.pdfComptroller DiNapoli Releases Municipal Audits
… County) The district does not have written policies or procedures related to the preparation of the annual budget or the funding of reserves. Due to the unrealistic budget …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … used. When the unused appropriated fund balance and excess tax certiorari reserve amounts are added back, the district's …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Former Wallkill Fire District Chair Sentence in $240,000 Theft
… District board chair Michael Denardo was sentenced today in Ulster County Court for stealing nearly $240,000 from the district, … final audit, which can be viewed here: http://osc.state.ny.us/localgov/audits/firedists/2016/wallkill.pdf . Since …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-former-wallkill-fire-district-chair-sentence-240000-theftFormer Treasurer of Patterson Fire Department Sentenced to 33 Months in Prison for Embezzlement and Filing False Tax Returns
… control by writing checks to the two businesses he owned, 211 Medical, P.C. (“211 Medical”), and N.A.S. Management Co., Inc. ("N.A.S."). … MELIN then deposited the checks to bank accounts held by 211 Medical or N.A.S. MELIN also charged expenses of 211 …
https://www.osc.ny.gov/press/releases/2017/02/former-treasurer-patterson-fire-department-sentenced-33-months-prison-embezzlement-and-filing-falseComptroller DiNapoli and A.G. Schneiderman Announce Indictment of Former West Ghent Volunteer Fire Company Treasurer for Allegedly Embezzling Fire Company Money
… and charge personal expenses on the Fire Company's credit card, including purchases for her personal sales business. …
https://www.osc.ny.gov/press/releases/2017/04/comptroller-dinapoli-and-ag-schneiderman-announce-indictment-former-west-ghent-volunteer-fire-companyDiNapoli: Audit Finds Additional $150,000 Stolen by Beekman Town Official
… for stealing $390,178 by using the town’s American Express card for vacations and other family expenses. Knapp and two …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-audit-finds-additional-150000-stolen-beekman-town-officialDiNapoli: Former Town Supervisor Pleads Guilty to Embezzlement of $240,000
… announced that former Pharsalia Town Supervisor Dennis Brown pleaded guilty to stealing $240,000 in public funds and … “For decades, the residents of Pharsalia trusted Dennis Brown to safeguard taxpayer money, but instead he treated the … tolerance for abuse of the public’s trust and today Dennis Brown faces consequences for his crimes. My thanks to the New …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-former-town-supervisor-pleads-guilty-embezzlement-240000DiNapoli: Greenburgh-Graham Union Free School District Superintendent and Former Security System Specialist Arrested on Corruption Charges for Stealing School Funds
… defendants allegedly used more than $12,000 of the gift card funds for personal expenses, including jewelry, luxury …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-greenburgh-graham-union-free-school-district-superintendent-and-former-security-systemComptroller DiNapoli Releases Municipal Audits
… Fire Department , Town of Milford , Raquette Lake Fire District No. 3 and West Sand Lake Fire District No. 1 . “In today’s fiscal climate, budget …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-1