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Purchasing and Procurement Practices
… Belmont Park, and Saratoga Race Course. Section 208 of the Racing, Pari-Mutuel Wagering and Breeding Law requires … goods or services from suppliers outside of the approved vendor list without the Purchasing Department questioning why … the goods or services. NYRA could not provide copies of change orders to support the payment of $787,517 to a …
https://www.osc.ny.gov/state-agencies/audits/2022/03/16/purchasing-and-procurement-practicesDiNapoli: Former Village of Sherman Treasurer Arrested for Alleged Theft of $20,000
… theft of more than $20,000 in cash paid by residents from 2012 to 2016 for village sewer, water and taxes, … funds to pay for her personal utility bills and purchases from QVC, Dollar General, Walmart, Amazon and Pampered Chef. … an investigation. Gilbert was the village treasurer from June 2007 until August 2016. On April 22, 2022, the …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-former-village-sherman-treasurer-arrested-alleged-theft-20000Opinion 94-30
… in the opinion. [edited for publication] COUNTY CLERK -- Fees (amount of index fees remitted to State) FEES -- Court … the Commissioner of Taxation and Finance $160 of the $165 collected pursuant to the first unnumbered paragraph of CPLR, … the clerk. Section 39(2)(e) required that $95 of any fees collected by a county clerk outside the City of New York be …
https://www.osc.ny.gov/legal-opinions/opinion-94-30Village of Pomona – Transparency of Fiscal Activities (S9-24-17)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … records and reports as required by New York State Village Law (Village Law) Section 4-408. The last completed audit was … required by GML Section 30 and Village Law Section 4-408. In addition, there was no evidence the Board reviewed and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17County of Rockland – Budget Review (B6-14-24)
… budget are reasonable, except for the possible revenue shortfall related to the expiration of the County mortgage … will have to find another source of revenue to cover this shortfall. The County’s proposed 2015 budget complies with …
https://www.osc.ny.gov/local-government/audits/county/2014/11/12/county-rockland-budget-review-b6-14-24Opinion 91-64
… When it is known or can be reasonably anticipated that the aggregate amount to be expended for several bus … in several instances a number of contracts which in the aggregate exceeded the competitive bidding monetary threshold … approved for payment those contracts which in the aggregate exceed the threshold provided each was drawn up in …
https://www.osc.ny.gov/legal-opinions/opinion-91-64Opinion 96-23
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees (towns not exempt from) -- … fees) TOWNS -- Liability (for court fees) CIVIL PRACTICE LAW AND RULES, §8017: Section 8017 of the Civil Practice Law … broad exemption to towns, or other municipalities (except in certain instances counties) from the statutory court fees …
https://www.osc.ny.gov/legal-opinions/opinion-96-23Global Investor Coalition Calls on Exxon to Prepare for a Lower Carbon Future
… of the Paris climate agreement that sends the strongest signal yet that the global economy is transitioning to clean …
https://www.osc.ny.gov/press/releases/2016/01/global-investor-coalition-calls-exxon-prepare-lower-carbon-futureOpinion 92-2
… to pay amounts due under contract for hydrants serving a zone) FIRE HYDRANTS -- Fire Districts (authority to use … to pay amounts due under contract for hydrants serving a zone); (authority to budget amounts due for preceding and … a contract for the use of hydrants which serve only a zone within the district. Under the facts presented, the fire …
https://www.osc.ny.gov/legal-opinions/opinion-92-2Audits of Local Governments: The Audit Process
… Below is a brief overview of the audit process, highlighting some of the significant milestones of an audit. More detailed information can be found in: Understanding the Audit Process Brochure [pdf] . Audit Selection: A risk … Audits of Local Governments The Audit Process …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processOpinion 2005-2
… the fire department (Insurance Law §§9104[a][1]-[3]; 9105[d][2][B]-[D]). In a multi-company fire department, the initial …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2Western Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)
… practice of verbally preapproving overtime, rather than in writing, does not provide support that the overtime we … Ensure all non-emergency overtime is approved in writing prior to work being performed and document why the overtime is necessary. …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124Greater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)
… theft, misuse and obsolescence. We reviewed 50 assets with a combined purchase price totaling approximately … incorrect locations on the inventory list. A camcorder with a purchase price of $1,700 could not be located or accounted for. A telecommunications switch with a purchase price of $1,500 was still active on the …
https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024mHenry Johnson Charter School – Financial Operations (2014M-214)
… of Audit The purpose of our audit was to evaluate the School’s compact contract with a not-for-profit Foundation … April 30, 2014. Background The Henry Johnson Charter School is a public school not under control of the school board, located in the … Henry Johnson Charter School Financial Operations 2014M214 …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/10/31/henry-johnson-charter-school-financial-operations-2014m-214Bolivar-Richburg Central School District - Financial Management (2019M-17)
… and certain reserve balances were excessive and not being used. Key Recommendations Adopt budgets that include … comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a … reserve policy, including plans for the use of reserves in accordance with applicable statutes. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17DiNapoli: Recently Enacted Federal Tax Provisions Disproportionately Benefit Those With Higher Incomes
… such as a higher standard deduction and increased child tax credit, that alleviated the federal tax burden for … of the jobs in New York are in occupations, such as wait staff, bartenders, personal care workers, delivery drivers and hotel staff, that …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-recently-enacted-federal-tax-provisions-disproportionately-benefit-those-higher-incomesCity of Troy – Budget Review (B5-16-15)
… the significant revenue and expenditure projections in the City's proposed budget for the 2017 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, issued debt totaling $21,630,000 to … ending December 31, 1993, 1994 and 1995. Local Finance Law requires all local governments that have been authorized …
https://www.osc.ny.gov/local-government/audits/city/2016/11/03/city-troy-budget-review-b5-16-15Opinion 94-10
… are performed and financed on a townwide basis (1989 Opns St Comp No. 89-61, p 135; 1980 Opns St Comp No. 80-334, p 98; see Village of Ardsley v Town of Greenburgh, 79 AD2d 628, 433 NYS2d 626 mod 55 NY2d 915, 449 NYS2d 27). Since neither article 12-D nor any other …
https://www.osc.ny.gov/legal-opinions/opinion-94-10DiNapoli: Local Communities Reducing Number of Homeless Veterans
… are playing a key role in helping veterans find a place to live, and we need to build on their progress through … off the streets and into shelter at any time of day or night. In New York City, new, locally funded rental subsidies …
https://www.osc.ny.gov/press/releases/2017/11/dinapoli-local-communities-reducing-number-homeless-veteransVillage of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … records and reports, as required by New York State Village Law (Village Law) Section 4-408. Ensure the AFR was prepared … required by GML Section 30 and Village Law Section 4-408. In addition, the CFO’s records were not properly maintained …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15