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Opinion 92-40
… on the issues discussed in the opinion. COUNTIES -- Powers and Duties (imposition of fees at county landfill) FEES -- Rates (authority to impose fees to produce revenue for general purposes) LANDFILL -- County (imposition of fees) … water consumption; (2) the assessed value of taxable real property; and (3) the assessed value of exempt real …
https://www.osc.ny.gov/legal-opinions/opinion-92-40DiNapoli: Former Town Clerk Pleads Guilty to Stealing Nearly $4,000 From Town of Lincoln
… As part of the plea agreement she paid full restitution in the amount of $3,869. “Ms. Becker abused her position by taking funds paid to her town and … Acting Superintendent Steven G. James said, “Ms. Becker abused her position in a place of trust to concoct a devious …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-former-town-clerk-pleads-guilty-stealing-nearly-4000-town-lincolnDiNapoli: Georgia Woman Sentenced to Over a Year in Prison and Ordered to Pay $459K in Full Restitution for Stealing NYS Pension and Social Security Payments
… A 50-year-old Georgia woman, Sandra Smith, was sentenced to over a year in federal prison and ordered to pay full restitution after admitting she stole $459,050 in … of $194,351 in Social Security funds,” Ennis said. “I thank the New York State Comptroller’s Office for their …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-georgia-woman-sentenced-over-year-prison-and-ordered-pay-459k-full-restitution-stealing-nysTown of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)
… the Board’s oversight of selected financial operations for the period January 1, 2012 through December 31, 2013. Background The Town of Hempstead Sanitary District No. 7 provides garbage collection and recycling pickup services to households and businesses in …
https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processingProperty Tax Cap Formula for Determining Tax Levy Limit: School Districts
Property Tax Cap Formula for Determining Tax Levy Limit: School Districts
https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/formula_0.pdfCUNY Bulletin No. CU-650
… Purpose To provide agency instructions for processing the CUNY Rate Increase for Carpenters and Supervisor Carpenters Affected Employees CUNY employees … the Comptroller of the City of New York and the NYC District Council of Carpenters (UBCJA), providing rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-650-cuny-salary-rate-increases-carpenters-and-supervisorUrban Choice Charter School - Credit Card Expenditures (2019M-192)
… Key Findings Credit card users did not always follow the School’s internal control policies. Forty percent of … Recommendations Ensure that all credit card users follow the School’s internal control policies, including the preapproval of all purchases by using a purchase request …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/urban-choice-charter-school-credit-card-expenditures-2019m-192Town of Covington – Tax Collection Remittance (P1-24-24)
… not remit collections to the Town Supervisor (Supervisor) and Wyoming County (County) Treasurer within the timeframes … and penalties to the Supervisor, which were collected for late real property tax payments. Recommendations The audit report …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0DiNapoli: NYC Department of Education Must Do More to Combat Mental Health Crisis Among Youth
… steadily since 2010. Among the New York state high school student population in 2017, around 17% of youth seriously … is evident that many schools fell well below the staff-to-student ratio recommended by National Association of Social … schools, 80% did not meet the recommended social-worker-to-student ratio of 1:250. 423 public schools did not have a …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-nyc-department-education-must-do-more-combat-mental-health-crisis-among-youthOversight of the Agricultural Assessment Program (2017-S-26) 90-Day Response
To determine if the Department of Taxation and Finance’s (Department) Office of Real Property Tax Services (ORPTS) is properly calculating and communicating...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s26-response.pdfOversight of the Agricultural Assessment Program (2017-S-26)
To determine if the Department of Taxation and Finance’s (Department) Office of Real Property Tax Services (ORPTS) is properly calculating and communicating...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s26.pdfDiNapoli: State's Fiscal Picture Has Improved, but Impact of Pandemic Revenue Losses Will Linger
… requirements that are intended to ensure procurement integrity. In certain instances, the budget proposes to …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-states-fiscal-picture-has-improved-impact-pandemic-revenue-losses-will-lingerInstructions for Completing the Application for Certification of an Approved Training Course Relating to the Required Training for Fire District Commissioners
Instructions for Completing the Application for Certification of an Approved Training Course Relating to the Required Training for Fire District Commissioners
https://www.osc.ny.gov/files/local-government/publications/pdf/app_instructions.pdfXII.5.A Selecting the Appropriate Voucher Style – XII. Expenditures
… Adjustment Voucher Used for entering refunds owed to the State processed via a vendor check or credit memo, or relating one voucher to … Adjustment vouchers resulting from refunds owed to the state must net to zero. A line must be added to record the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5a-selecting-appropriate-voucher-styleNiagara Charter School - Information Technology (2018M-172)
… - pdf] Audit Objective Determine if personal, private and sensitive information (PPSI) on, or accessed by, the School’s information technology (IT) assets is properly safeguarded, secured and accessed for appropriate School purposes. Key Findings Personal …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/12/21/niagara-charter-school-information-technology-2018m-172DiNapoli: After-School Provider Misused $194,320 in Public Funds
… misspent on inappropriate costs, including: $90,348 to pay staff who worked when the program was not operating; …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-after-school-provider-misused-194320-public-fundsAlbany Community Charter School - Resident Tuition Billing (2019M-138)
… and received. Key Recommendations Ensure every enrolled student has current proof of residence on file. Provide the …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/27/albany-community-charter-school-resident-tuition-billing-2019m-138Medicaid Claims Processing Activity October 1, 2011 Through March 31, 2012
… were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers. The audit … system processes Medicaid claims submitted by providers for services rendered to Medicaid eligible recipients, and it … drugs, inpatient services, duplicate procedures, medical equipment, transportation services and nursing home services. …
https://www.osc.ny.gov/state-agencies/audits/2013/07/09/medicaid-claims-processing-activity-october-1-2011-through-march-31-2012Internal Controls Over Selected Financial Operations
… Objective To determine whether the Division of Military and Naval Affairs (DMNA) has adequate controls over selected … Guard Bureau (NGB) allows DMNA to be reimbursed by NGB for expenses it incurs in operations and training of the … There were significant weaknesses in DMNA’s controls over accounting for employee credit card purchases, including no …
https://www.osc.ny.gov/state-agencies/audits/2020/04/27/internal-controls-over-selected-financial-operations