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Opinion 89-34
… the "general management, custody and control" of all town property, Highway Law, §142(2) specifically provides that the … the town board has general management and control of town property (Town Law, §64[3]). The town board also, at any … the matter to assure the proper use of town moneys and property (1979 Opns St Comp, No. 79-134, p 25; 1969 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-89-34DiNapoli: New Law Will Help Local Governments Weather Coronavirus Pandemic
… pandemic as sales tax revenues shrink and state aid is in jeopardy,” DiNapoli said. “This legislation, proposed by … the "rollover" period for bond anticipation notes issued in calendar years 2015 through 2021; providing additional options to spend or temporarily transfer moneys in reserve funds for pandemic-related expenses and permitting …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-new-law-will-help-local-governments-weather-coronavirus-pandemicReimbursement of Homeless Shelter Providers – Rescue Mission Alliance of Syracuse
… Objective To determine if the Office of Temporary Disability Assistance (Office) adequately … shelter providers, such as Rescue Mission Alliance of Syracuse. The audit covered the period January 2020 … Homeless shelters across the State provide an array of services to families and adults, including assessment and …
https://www.osc.ny.gov/state-agencies/audits/2022/10/26/reimbursement-homeless-shelter-providers-rescue-mission-alliance-syracuseState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … policy that describes the process to be followed when procuring goods and services. Auditors found county …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli Warns Federal Cuts to Health Care Could Hurt Millions of New Yorkers
… Plan and subsidized coverage through the state's health insurance marketplace, New York State of Health (NYSOH), cost … medical inflation-adjusted dollars, spending per Medicaid enrollee in New York decreased by 18.5 percent from SFY … in New York as the Essential Plan), a low-cost health insurance option authorized by the ACA and largely funded by …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-warns-federal-cuts-health-care-could-hurt-millions-new-yorkersCost-Saving Ideas: Legal Requirements
… the repairs are of a type that does not recur annually or at shorter intervals. Section 6-g details procedures for the …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsOpinion 90-35
… monetary threshold applies to the purchase of fuel oil by a fire district. You state that the district has budgeted … §103 provides that, except as otherwise expressly provided by act of the Legislature or by local law adopted prior to … exceed $5,000 over the course of a fiscal year (1987 Opns St Comp No. 87-4, p 6; 23 Opns St Comp, 1967, p 866; 11 Opns …
https://www.osc.ny.gov/legal-opinions/opinion-90-35Yates County Industrial Development Agency - Receipts and Disbursements (2019M-182)
… and reported cash receipts and disbursements, including payroll. Key Findings Although we did not find any … by adding mitigating controls. A privately contracted payroll vendor has access to the YCIDA’s bank account to withdraw funds for payroll and processing fees. Key Recommendations The Board …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-andCounty of Rockland - Budget Review (B19-6-9)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the County’s proposed budget for the 2020 fiscal year are … and Westchester counties, was authorized to issue debt not to exceed $96 million to liquidate the accumulated …
https://www.osc.ny.gov/local-government/audits/county/2019/11/08/county-rockland-budget-review-b19-6-9Village of Scotia - Parking Tickets and Justice Court Operations (2019M-44)
Determine whether Village officials properly account for and enforce the collection of issued parking tickets.
https://www.osc.ny.gov/files/local-government/audits/pdf/scotia-jc-44.pdfDiNapoli: New Jersey Man Pleads Guilty to Embezzling From a Decedent's Estate for Which He Was Court-Appointed Administrator
… United States Attorney for the Southern District of New York, Geoffrey S. Berman and Philip R. Bartlett, Inspector-in-Charge of the New York Office of the U.S. Postal Inspection Service … decedent's son, the sole beneficiary of his father's will. New York law provides, for a fee, estate administrators like …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-new-jersey-man-pleads-guilty-embezzling-decedents-estate-which-he-was-court-appointedSocial Security – Federal Funding and New York
As of December 2023 38 million individuals in New York received Social Security benefits totaling more than $68 billion for the month and approximately $793 billion for the calendar year
https://www.osc.ny.gov/reports/budget/fed-funding-ny/social-securityChautauqua County – Financial Condition (2023M-111)
Determine whether Chautauqua County (County) officials adopted realistic budgets, routinely monitored financial operations and took appropriate actions to maintain the North Chautauqua County Water District’s (District’s) fiscal stability.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/chautauqua-county-2023-111.pdfFiscal Oversight and Monitoring of AIDS Institute Service Provider Contracts
… Purpose To determine if the Department of Health’s AIDS Institute (Institute) has provided effective oversight of its service provider contracts to ensure claimed expenses … stated mission is to protect and promote the health of New York State’s diverse population through disease …
https://www.osc.ny.gov/state-agencies/audits/2017/05/22/fiscal-oversight-and-monitoring-aids-institute-service-provider-contractsOpinion 2008-3
… FUNDS -- Capital Reserve Fund (authority of a fire district to make cash refunds of unexpended monies in a … of fire commissioners has determined are no longer needed for capital purposes. You state that a fire district created … the fund only once, for the acquisition of a parcel of real property. The fire district currently contracts for fire …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3Former Hannibal Fire Chief Pleads Guilty to Stealing From Fire Company
… matter,” DiMartino, Jr. said. “With the concerted efforts of these agencies, we achieved a just and proper result. The … the duplicity he presented to cheat the fire company out of its rightful funds,” James said. “The disruption of this act serves as a reminder that we will not tolerate …
https://www.osc.ny.gov/press/releases/2025/05/former-hannibal-fire-chief-pleads-guilty-stealing-fire-companyDiNapoli: Former Riverside Village Clerk Sentenced to Jail for $50K Theft
… five years probation and ordered to pay full restitution of $50,000 to the village. “Too many public servants confuse … to do so because village officials provided no oversight of her fiscal activities. The audit prompted the village to … fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-former-riverside-village-clerk-sentenced-jail-50k-theftSelected Aspects of the Motor Carrier Safety Assistance Program
… is responsible for administering State participation in the Federal Motor Carrier Safety Assistance Program … reviews or formal Notices of Violation, which may result in additional penalties. Key Findings The Department does not monitor whether carriers submit required …
https://www.osc.ny.gov/state-agencies/audits/2014/01/22/selected-aspects-motor-carrier-safety-assistance-programIntroduction – Improving the Effectiveness of Your Claims Auditing Process
… of claims or vouchers (the terms are used interchangeably in this publication) is a classic internal control activity. It … cannot afford to overpay vendors, lose discounts or pay for goods and services not received. An effective audit of …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionRabbi Who Pleaded Guilty to Stealing $5 Million of Funds Intended for Special Needs Students Sentenced to Up to Three Years in Prison
… Queens District Attorney Richard A. Brown, joined by New York … was located at 1854 Cornaga Avenue in Far Rockaway, Queens, and primarily provided services to preschool children …
https://www.osc.ny.gov/press/releases/2017/10/rabbi-who-pleaded-guilty-stealing-5-million-funds-intended-special-needs-students-sentenced-three