Best Lawblog Contest for 2017 now being conducted by The Legal Institute

From now until
September 15th, 2017, Lawblog fans can nominate their favorite blogs and bloggers for inclusion in the voting round of 2017. As in previous years, the nomination process is competitive, meaning the more nominations a blog receives, the more likely it is to be included in the public voting stage of the contest.

To access the link to the nomination form, click on:

https://www.theexpertinstitute.com/blog-contest/?utm_source=email&utm_medium=email&utm_content=CTA&utm_campaign=blog-contest-8.14.2017-general

Saturday, August 02, 2014

Selected reports and information published by New York State's Comptroller Thomas P. DiNapoli during the week ending August 2, 2014


Selected reports and information published by New York State's Comptroller Thomas P. DiNapoli during the week ending August 2, 2014
Click on text highlighted in color  to access the full report 

Fire Department treasurer arrested for stealing public funds

New York State Comptroller Thomas P. DiNapoli announced the arrest of Dennis Snow, the treasurer of the LeRoy Fire Department in Genesee County. Snow was charged with two counts of grand larceny in the third degree (class D felony), 42 counts of forgery in the first degree (class C felony) and two counts of falsifying business records in the first degree (class E felony) for allegedly stealing nearly $50,000 in public funds.

DiNapoli’s office found that Snow allegedly made unauthorized transfers, withdrawals and deposits from the department’s account, as well as from the firemen's benevolent association. Snow used the money to pay his personal bills and admitted that he forged the required co-signers signatures in order to complete his theft. The audit is expected to be finalized in the next month. Snow is due back in court on August 13.

DiNapoli encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at investigations@osc.state.ny.us, or by mailing a complaint to: Office of the State Comptroller, Division of Investigations, 14th floor, 110 State St., Albany, NY 12236.

Schuyler Heights Fire District – Controls Over Claims Processing (Albany County)
Except for some minor exceptions, the claims reviewed were adequately supported and were for proper district purposes. However, the board’s failure to adequately audit claims and approve the abstract prior to the treasurer making payment on the claims creates a deficiency in the district’s internal controls over claims processing.

Village of Voorheesville – Claims Processing (Albany County)
Generally, the village’s internal controls over claims processing were adequate to ensure claims were for appropriate purposes, adequately supported and properly audited and approved.

Willsboro Fire District – Controls Over Financial Activities (Essex County)
The treasurer does not maintain running cash balances in the check book registers, maintain accounting records with cash accounts and subsidiary revenue and expenditure accounts or reconcile bank balances to book balances. The last annual financial report that was filed with the Office of the State Comptroller was for the 2010 fiscal year, which was filed in October 2013, more than two years late.

Town of Wilson – Purchasing (Niagara County)
The board did not ensure that the highway superintendent complied with competitive bidding requirements or the town’s procurement policy when making purchases. The superintendent did not consistently solicit written quotes or competitive bids as required, or attach appropriate supporting documentation to claims.

Argyle Central School District – Internal Controls Over Payroll (Washington County)
The board’s lack of comprehensive written policies and procedures resulted in the bookkeeper performing incompatible duties related to payroll processing and maintaining all leave accrual balances. The business manager’s and treasurer’s limited roles related to processing payroll did not provide sufficient oversight or monitoring of the bookkeeper’s work.

Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (Chautauqua County)
District officials have not identified opportunities to reduce student transportation cost by performing appropriate analyses, such as an annual review of bus routes. By improving transportation efficiency, auditors estimate that the district could save approximately $36,500 annually and more than $460,000 by maximizing bus capacity for in-district runs, thereby reducing routes and eliminating the need to replace three buses over the next two years. In addition, the cafeteria fund’s financial condition has declined over the past five years as it experienced operating deficits, resulting in a $215,678 deficit fund balance as of June 30, 2013.

Northern Adirondack Central School District – Internal Controls Over Extra-Classroom Activity Funds (Clinton County)
The district’s controls over extra-classroom activity funds were not operating effectively. The board did not ensure that district officials implemented and enforced its policy governing the operations of the activity funds. Auditors found that 30 cash receipts totaling $19,322 had no supporting documentation and four student treasurers did not maintain ledgers during the 2012-13 fiscal year.

Schenevus Central School District – Budgeting (Otsego County)
District officials have accumulated excessive fund balances and not adequately reported the district’s financial condition to the taxpayers. As a result, they have withheld significant funds from productive use and prevented taxpayers from making informed decisions during the budget voting process. 
.

Handbooks focusing on State and Municipal Public Personnel Law continue to be available for purchase via the links provided below:

The Discipline Book at http://thedisciplinebook.blogspot.com/

A Reasonable Penalty Under The Circumstances at http://nypplarchives.blogspot.com

The Disability Benefits E-book: at http://section207.blogspot.com/

Layoff, Preferred Lists at http://nylayoff.blogspot.com/

Caution:

Subsequent court and administrative rulings, or changes to laws, rules and regulations may have modified or clarified or vacated or reversed the decisions summarized here. Accordingly, these summaries should be Shepardized® or otherwise checked to make certain that the most recent information is being considered by the reader.

THE MATERIAL ON THIS WEBSITE IS FOR INFORMATION ONLY. CHANGES IN LAWS, RULES, REGULATIONS AND NEW COURT AND ADMINISTRATIVE DECISIONS MAY AFFECT THE ACCURACY OF THE INFORMATION PROVIDED IN THIS LAWBLOG. THE MATERIAL PRESENTED IS NOT LEGAL ADVICE AND THE USE OF ANY MATERIAL POSTED ON THIS WEBSITE DOES NOT CREATE AN ATTORNEY-CLIENT RELATIONSHIP.

Consistent with the Declaration of Principles jointly adopted by a Committee of the American Bar Association and a Committee of Publishers and Associations, the material in this blog is presented with the understanding that the publisher is not providing legal advice to the reader and in the event legal or other expert assistance is needed, the reader should seek such advice from a competent professional.

Items published in NYPPL may not be used for commercial purposes without prior written permission to copy and distribute such material. Send your request via e-mail to publications@nycap.rr.com

Copyright© 1987 - 2017 by the Public Employment Law Press.



___________________



N.B. From time to time a political ad or endorsement may appear in the sidebar of this Blog. NYPPL does not have any control over such posting.

_____________________

.