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Woodbourne Fire District – Board Oversight (2023M-98)
… online banking, investments, procurement, travel and conferences, fund balance, reserves, credit card use and …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98Discovery Charter School – Network and Financial Software Access Controls (2022M-156)
… and sensitive information (PPSI) are at greater risk for unauthorized access, misuse, or loss. In addition to … were not needed, which created additional entry points for someone to inappropriately access the School’s network. … and conceal inappropriate activity with limited ability for officials to trace the activity to a specific user. The …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsStamford Central School District – Fund Balance Management (2022M-199)
… the Stamford Central School District (District) Board of Education (Board) and officials effectively managed fund … the 2019-20 through 2021-22 fiscal years by an average of $1.4 million (14 percent) and planned to use fund balance … fund balance exceeded the 4 percent statutory limit in two of the last three fiscal years by approximately $700,000 (6.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199Town of Gorham – Procurement (2024M-7)
… report – pdf] Audit Objective Determine whether Town of Gorham (Town) officials made procurements in accordance with … Determine whether Town of Gorham Town officials made procurements in accordance with …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-procurement-2024m-7Orange County – Consumer Protection: Accuracy of Weights and Measures (S9-24-5)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. … did not monitor or update the database the Department used to maintain the master list of businesses with weighing and … of 19 consumer complaints did not include documentation to show the results of the Department’s investigation. In …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/orange-county-consumer-protection-accuracy-weights-and-measures-s9-24-5Town of Livonia – Justice Court (2015M-76)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations for the period … Key Findings The Justices did not require the clerk to perform monthly bank reconciliations or accountabilities … The Justices did not routinely submit monthly reports to OSC’s Justice Court Fund (JCF) and did not remit more than …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76Amani Public Charter School – Purchasing and Claims Approval (2025M-11)
… that overlapping and conflicting responsibilities enabled two Directors to each control all aspects of the procurement …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11Malverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… did not retain cash collection logs from the safes where club money was placed before deposit and club advisors did not ensure student treasurers maintained … forms totaling $159,461 had the required items such as club advisor signatures. The central treasurer improperly …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mLocal Sales Tax Collections Increased by 3% in July Compared to Last Year
… collections in New York state grew by 3% in July compared to the same month in 2022, according to an analysis released today by State Comptroller Thomas P. … totaled $1.82 billion, up $53.3 million compared to the same time last year. “Local sales tax growth in July …
https://www.osc.ny.gov/press/releases/2023/08/local-sales-tax-collections-increased-3-july-compared-last-yearRetirement System Membership – Special 20- and 25-Year Plans
… State and Local Police and Fire Retirement System (PFRS) is mandatory. Employers are responsible for enrolling new … their employment begins. Special Plan Coverage Your plan is listed in your Member Annual Statement, or you can contact … PFRS or of your employer adopting this plan, whichever is later (you must file your election in writing with the …
https://www.osc.ny.gov/retirement/publications/1517/retirement-system-membershipDiNapoli: MTA Faces Its Greatest Challenges in Decades
… fares. Additional risks include the source of more than $300 million in unspecified annual savings and the cost of …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-mta-faces-its-greatest-challenges-decadesState Comptroller DiNapoli and Ulster County Executive Metzger Announce Findings of Gulnick Investigation
… A forensic examination and investigation of former Ulster County Commissioner of … Ulster County officials to strengthen financial practices and guard against potential fraud in the future. I thank … Jen Metzger for referring this matter to my office and assuring the county’s full cooperation in this …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-and-ulster-county-executive-metzger-announce-findings-gulnickOpinion 2006-8
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … be financed from the fund. In reaching this conclusion, we are aware that General Municipal Law §6-p(7)(a) provides … 1996; Letter from Senator Hoblock to Michael C. Finnegan, Esq., Counsel to the Governor, July 15, 1996, regarding S. …
https://www.osc.ny.gov/legal-opinions/opinion-2006-8Opinion 88-62
… of surface or ground water quality standards, gas migration, odors, and vectors (6 NYCRR 360.8[a][21]). … 35.00; see also 1979 Opns St Comp, No. 79-42, p 7). As to whether landfill fees may be paid into a capital … 80-272, p 73; 1977 Opns St Comp No. 77-817, unreported, 7 Opns St Comp, 1951, p 6). Accordingly, in our opinion, a …
https://www.osc.ny.gov/legal-opinions/opinion-88-62Opinion 88-56
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST … (remuneration and duties exception) GENERAL MUNICIPAL LAW, §§800(3)(c), 801(1), 802(1)(b): A fire district … district if the exception contained in General Municipal Law, §802(1)(b) is applicable. This is in response to your …
https://www.osc.ny.gov/legal-opinions/opinion-88-56Opinion 91-37
… parking violations bureau for violations of Vehicle and Traffic Law, §§306 and 402) PARKING AND TRAFFIC REGULATIONS -- Parking Regulations (disposition of … parking violations bureau for violations of Vehicle and Traffic Law, §§306 and 402) VEHICLE AND TRAFFIC LAW, §§235, …
https://www.osc.ny.gov/legal-opinions/opinion-91-37XI.12.B Contract Assignments – XI. Procurement and Contract Management
… OVERVIEW This section outlines the procedures to be followed by a State agency to execute the transfer of the rights, obligations, and liabilities under a contract to an individual or organization (“Transferee”) other than … This section outlines the procedures to be followed by a State agency to execute the transfer of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12b-contract-assignmentsOversight of the Practice of Funeral Directing
… of Health is effectively overseeing the practice of funeral directing in accordance with relevant law and … effectively overseeing selected aspects of the practice of funeral directing. The audit covered the period from April … for governing and regulating the business and practice of funeral directing, undertaking, and embalming in New York …
https://www.osc.ny.gov/state-agencies/audits/2025/11/26/oversight-practice-funeral-directingState Agencies Bulletin No. 618
… a “CAL” Pay Basis Code will always be reported with a 7-day work schedule, even when the employee works less than … of work days in any week is five (5) days (Y) and two (2) pass days (N): 21P - Institution 21P Teachers ANN - Annual … employees in certain SUNY agencies may have a seven (7) day (Y) work schedule. BIW - Biweekly employees not in 04120 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/618-automatic-entry-default-work-schedules-pay-basis-codeState Comptroller DiNapoli Releases Municipal Audits
… In addition, the county clerk’s register did not include one court and trust action totaling $38,253 identified in the … the conflict of interest, he approved the claim because two board members refused to approve the claim due to their …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-audits