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Fiscal Stress Monitoring System Results for Municipalities - Three Year Review
This report examines and summarizes notable trends in the fiscal scores of all New York counties, cities, towns and villages regardless of their fiscal year end
https://www.osc.ny.gov/files/local-government/publications/pdf/threeyearsfsms0916.pdfBoquet Valley Central School District – Procurement (2021M-132)
Determine whether Boquet Valley Central School District (District) officials procured goods and services in accordance with the Board of Education’s (Board) policies and applicable statutory requirements.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/boquet-valley-2021-132.pdfFiscal Stress Monitoring System Results for Municipalities: Common Themes for Fiscal Year 2018
This report summarizes the fiscal and environmental results of all 1,586 New York counties, cities, towns and villages for their fiscal years ending (FYE) in 20
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/fsms-results-for-munis-common-themes-fiscal-year-2018.pdfTown of Morris – Justice Court Operations (2021M-66)
… - pdf ] Audit Objective Determine whether the Town of Morris (Town) Justice collected, deposited, disbursed, … Determine whether the Town of Morris Town Justice collected deposited disbursed recorded …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/06/11/town-morris-justice-court-operations-2021m-66Town of Ithaca – Justice Court Operations (2021M-13)
Determine whether the Town of Ithaca Town Justices collected deposited disbursed recorded and reported fines and fees in an accurate and timely manner
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/30/town-ithaca-justice-court-operations-2021m-13Town of Patterson – Justice Court Operations (2020M-63)
… for bail, which led to them retaining $14,793 in bail funds that could not be identified by payee. The Court clerks did not return unclaimed exonerated bail totaling $16,287 to the known … Program. Key Recommendations Review unidentified bail funds and identify to whom they should be paid. Make a good …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63Motor Vehicle Financial Security and Safety Responsibility Acts: Assessable Expenses for the Fiscal Year Ended March 31, 2014 (2015-S-7), 90-Day Response
The purpose of this performance audit was to determine whether the Department of Motor Vehicles (Department) has adequate procedures in place to accurately repo
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15s7-response_0.pdfOpinion 88-42
… of (adjustment by county of erroneous payments to other municipalities) MUNICIPAL CORPORATIONS -- Setoff … Comp No. 79-131, unreported, which concerned a situation where a county distributed sales tax revenues to towns and … Specifically, in that opinion, we considered a situation where the county erroneously paid sales tax moneys which …
https://www.osc.ny.gov/legal-opinions/opinion-88-42Village of Penn Yan – Procurement (2024M-152)
… bidding. Request that the Village engineer inspect locations and measurements prior to procuring goods requiring …
https://www.osc.ny.gov/local-government/audits/village/2025/03/07/village-penn-yan-procurement-2024m-152DiNapoli: Inconsistent Oversight and Guidance Left New York’s Group Home Residents at Risk During Pandemic
… emergency management coordination left people living in group homes at risk during the onset of the COVID-19 … from COVID-19, and more than 13,000 contracted the virus in its residential programs from March 2020 to April 2022. … and oversight put residents, families and staff in harm’s way. I urge OPWDD to implement our recommendations …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-inconsistent-oversight-and-guidance-left-new-yorks-group-home-residents-risk-during-pandemicEnterprise Fraud, Waste and Abuse Prevention and Detection, 2017
Data analytics involves collecting, organizing and analyzing large sets of data.
https://www.osc.ny.gov/files/reports/special-topics/pdf/data-analytics-2017.pdfLegislative and Executive Plan For ERS Tier 1 and 2 Members
Legislative and Executive Plan for Employees' Retirement System (ERS) Tier 1 and 2 members covered by Section 80-a
https://www.osc.ny.gov/files/retirement/publications/pdf/1861-legislative-executive-plan.pdfFormer Lake George Watershed Coalition Director Sentenced to 8-24 Years for Stealing Nearly $250,000 in State Grant Funds
… announced today that David Decker, former director of the Lake George Watershed Coalition, was sentenced today in … state grant funds meant to improve the area surrounding Lake George. The jury convicted Decker after hearing evidence … well as a for-profit basketball league for children. The Lake George Watershed Coalition is a consortium of …
https://www.osc.ny.gov/press/releases/2020/09/former-lake-george-watershed-coalition-director-sentenced-8-24-years-stealing-nearly-250000-stateDiNapoli: MTA Needs to Improve Efforts to do Business with Minority- and Women-Owned Businesses
… and did not give rationale for the lower target, according to an audit released today by State Comptroller Thomas P. … DiNapoli. “New York’s MWBE program is vitally important to help level the playing field and give qualified companies a chance to do business with the state,” DiNapoli said. “The MTA needs …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-mta-needs-improve-efforts-do-business-minority-and-women-owned-businessesDiNapoli: Former Town of Marion Court Clerk Charged With Pocketing Court Fines and Fees
… Thomas P. DiNapoli, Wayne County District Attorney Michael Calarco, and the New York State Police announced the … those individuals willing to engage in fraudulent acts.” Michael D. Calarco, Wayne County District Attorney said, “I … Thomas P DiNapoli Wayne County District Attorney Michael Calarco and the New York State Police announced the …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-town-marion-court-clerk-charged-pocketing-court-fines-and-feesDiNapoli: Priceline Commits to Improve Gender and Racial Diversity on its Board of Directors
… New York State Comptroller Thomas P. DiNapoli today announced … Inc. after the company agreed to formally include gender and racial diversity among the qualities it will actively … to commit to board diversity, the company had just one female director. In January, it added a second female …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-priceline-commits-improve-gender-and-racial-diversity-its-board-directorsComptroller DiNapoli and A.G. Schneiderman Announce Arrest of Former New York City Council Candidate Albert Alvarez
… Investigation for its partnership in this investigation. DOI Commissioner Mark G. Peters said, "This City Council … campaign finance system is a model for the country and DOI will continue to vigorously police its integrity. We are …
https://www.osc.ny.gov/press/releases/2018/02/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-former-new-york-city-council-candidateUnderstanding Your GASB Report – Governmental Accounting Standards Board
… It has a positive effect on net position, like assets. Discount Rate Per GASB Statement No. 67, a blended or single … used in the annual actuarial valuation, including a 5.9% discount rate. For more information, refer to the 2024 …
https://www.osc.ny.gov/retirement/employers/gasb/understanding-your-gasb-reportUnified Court System Bulletin No. UCS-316
… is to inform agencies of OSC’s automatic processing of the retroactive April 2021 and April 2022 Unified Court System (UCS) Salary Increases and provide instructions for payments not processed automatically. Affected Employees … is to inform agencies of OSCs automatic processing of the retroactive April 2021 and April 2022 Unified Court System …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-316-april-2021-and-april-2022-state-new-york-unified-court-systemIX.7.K Record Retention – IX. Federal Grants
… and access to records must be in full compliance with all applicable federal laws, rules and regulations (e.g., for … A copy of the grant application. The grant award document. All grantee requests for funds. Copies of grant expenditure and disbursement records. All notice of grant adjustments. Copies of all correspondence …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7k-record-retention