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Northern Adirondack Central School District – Leave Accruals (2020M-50)
… Errors occurred in the leave records maintained for 24 of the 33 (73 percent) employees tested. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-leave-accruals-2020m-50Town of Erin– Inappropriate Highway Purchases (2014M-16)
… appropriations for 2013 for the general and highway funds were $316,984 and $621,235. Key Findings The Board did …
https://www.osc.ny.gov/local-government/audits/town/2014/08/11/town-erin-inappropriate-highway-purchases-2014m-16Private Equities
… Current Strategies Growth Equity Small Buyout Opportunistic Program …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/private-equityBond Anticipation Notes (BANs) Renewals Issued 2015 Through 2020
… to spend or temporarily transfer moneys in reserve funds for COVID-19 pandemic-related expenses; and (3) …
https://www.osc.ny.gov/legislation/bond-anticipation-notes-bans-renewals-issued-2015-through-2020Opinion 95-5
… issues discussed in the opinion. COUNTIES -- Emergency (911) Telephone System (use of surplus surcharge revenue to …
https://www.osc.ny.gov/legal-opinions/opinion-95-5State Comptroller DiNapoli Releases School Audits
… not establish policies and formal written procedures over payroll timekeeping. As a result, time sheets were incomplete …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-0Opinion 2007-5
… for transfer from capital reserve fund) MUNICIPAL FUNDS -- Capital Reserve Fund (referendum requirements for … provisions of law governing the establishment of reserve funds by municipalities and the use of the moneys therein. … among other entities, to establish capital reserve funds for the purpose of financing all or part of the cost of …
https://www.osc.ny.gov/legal-opinions/opinion-2007-5Former Treasurer of Patterson Volunteer Fire Department Pleads Guilty To Fraud and Tax Charges Arising From His Embezzlement of More Than $1.1 Million
… ALBERT MELIN, the former treasurer of the Patterson Fire Department in Patterson, New York (“PFD”), pled guilty today … investigation. This case is being handled by the Office’s White Plains Division. Assistant United States Attorney James …
https://www.osc.ny.gov/press/releases/2016/11/former-treasurer-patterson-volunteer-fire-department-pleads-guilty-fraud-and-tax-charges-arising-hisOpinion 89-36
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Funds … reconstruct or acquire a type of capital improvement. In both cases, compliance with the permissive referendum … such minimum period of maturity . [emphasis added] Thus, in the event the authority to issue obligations for a capital …
https://www.osc.ny.gov/legal-opinions/opinion-89-36IX.7.E Disaster Assistance – IX. Federal Grants
… Services (DHSES), the Statewide Financial System (SFS), and impacted New York State agencies. This process will … Costing (PC) and Commitment Control (KK) Modules in the SFS are used to meet disaster accounting and budgeting … the costs are created. Based upon a request from DOB, SFS will create the project within the DHS01 PCBU, along with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7e-disaster-assistanceState Comptroller DiNapoli and Department of Financial Services Superintendent Harris Designate New Banking Development District Branch To Support Community Banking in Red Hook
… District (BDD) and deposited $10 million in public funds to the bank. The BDD program, administered by the … open or maintain a bank branch. The $10 million in public funds for Spring Bank will support their operations and … a better future. The deposit of State and New York City funds into our institution is critical to support our ability …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-and-department-financial-services-superintendent-harris-designate-newAlternate Contribution Stabilization Program
… of approval. For example, if you withdraw in fiscal year 2024 (April 1, 2023 – March 31, 2024), you will begin paying the normal rate (not the graded … system (ERS or PFRS). Click the “Reserve Fund Balance” link on the Billing Dashboard. Reserve account balances in …
https://www.osc.ny.gov/retirement/employers/alternate-contribution-stabilization-programComptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea by New Jersey Woman Over Theft of More Than $162,000 in New York State Pension Benefits
… New Jersey, over the theft of more than $162,000 in pension benefits from the New York State and Local Employees Retirement System. The defendant, Linda Miller, continued to … accountable,” said Attorney General Schneiderman. “Through my office’s partnership with Comptroller DiNapoli, we will …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-new-jersey-woman-over-theft-more-162000DiNapoli: Weak Monitoring of Financial Reporting by NYC Housing Provider Led to Overbilling of $1 Million
… by contracted providers can result in waste of needed funds for supportive housing,” DiNapoli said. “It’s a concern … covers about 75 percent of this contract. The bulk of the funds pay for Single Room Occupancy housing at the Prince …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-weak-monitoring-financial-reporting-nyc-housing-provider-led-overbilling-1-millionBorough of Manhattan Community College – Controls Over Bank Accounts
… using unauthorized accounts. A review of the source of funds in BMCC’s accounts found $120,116 that BMCC officials … Strengthen the control environment to ensure that funds are appropriately disbursed from bank accounts by: …
https://www.osc.ny.gov/state-agencies/audits/2016/08/10/borough-manhattan-community-college-controls-over-bank-accountsCapital Program Revenue and Expenses
… Association, Inc. received the appropriate amount of Video Lottery Terminal (VLT) revenues for its capital program … Racing Association Inc received the appropriate amount of Video Lottery Terminal revenues for its capital program as …
https://www.osc.ny.gov/state-agencies/audits/2015/10/14/capital-program-revenue-and-expensesDiNapoli: Former Medical Office Manager Arrested for Scheme to Defraud the New York State Health Insurance Plan
… investigation between Comptroller DiNapoli, Ulster County District Attorney Clegg, and the FBI Hudson Valley White … to my long-standing partnerships with Ulster County District Attorney Clegg and the Federal Bureau of …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-former-medical-office-manager-arrested-scheme-defraud-new-york-state-health-insurance-planState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … Funds (2021M-181) Unapproved ECA clubs were operating in the district and officials did not establish an adequate … (2022M-19) District officials did not adequately manage network user accounts, periodically compare installed …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Municipal Audits
… board did also not adopt realistic budgets for each of its funds from 2017 through 2020, multiyear financial and capital … As of December 31, 2020, the general, highway and water funds unrestricted fund balances were excessive, ranging from …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-2Contract Advisory No. 27
… ACH increase the Prompt Payment benefit by ensuring that funds are paid directly to their designated bank accounts, …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/27-electronic-payments-ach-agency-specific-contracts