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Long-Term Care Ombudsman Program (Follow-Up)
… services; identifying, investigating, and resolving complaints made by or on behalf of residents in a timely … relationships with residents, and respond to resident complaints. Our initial audit report, issued on October 3, …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/long-term-care-ombudsman-program-followComptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Madison Central School District and the Starpoint Central … their money is being spent appropriately and effectively.” Madison Central School District – Procurement of Professional Services (Madison County) District officials did not seek competition …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-0Greene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)
… credited either for 132 days over what they were entitled to or 2,712 days less than what they were entitled to. Incorrectly calculated 61 percent of the unused vacation leave, sick leave and retirement incentive payments made during the audit period . …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/greene-central-school-district-unused-leave-payments-and-leave-accrualsTown of Allen – Town Clerk Collections (2024M-120)
… The Clerk did not always record fees accurately or deposit them in a timely manner, but fees were properly … accurately recorded tax collections but did not always deposit collections in a timely manner. Specifically, the … within three business days of being collected for total daily aggregate collections exceeding $250, as required. …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120Town of Porter – Sewer Billings to Fort Niagara State Park (2017M-162)
… the Town’s billing for sewer services provided to the Fort for the period January 1, 2014 through April 17, 2017. … 6,600 residents. The Village of Youngstown and Fort Niagara State Park are also located in the Town. The … Town of Porter Sewer Billings to Fort Niagara State Park 2017M162 …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-porter-sewer-billings-fort-niagara-state-park-2017m-162Access-A-Ride Accident Claims
… leased from Transit as well as through several "black car" livery services and taxi companies. Transit has branded … year 2008 to calendar year 2012. Carriers and black car services are required to immediately notify the … First Mutual Transportation Assurance Company. Black car and taxi companies are required to maintain appropriate …
https://www.osc.ny.gov/state-agencies/audits/2014/04/24/access-ride-accident-claimsVillage of Rushville - Board Oversight and Information Technology (2018M-118)
… a thorough audit of claims. Ensure investments were made in compliance with New York State General Municipal Law … Municipal Law (GML), Section 11 2 Two individuals served in this position during our audit period. One Clerk-Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-rushville-board-oversight-and-information-technology-2018m-118Kirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)
… The Board did not fulfill its fiduciary responsibilities to ensure money was adequately safeguarded and accounted for … As a result, neither the Company nor we were able to confirm all money was properly deposited, disbursed and … adequate controls and provide additional oversight of collections and disbursements. Ensure all collections are …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/10/08/kirkwood-fire-company-district-no-1-inc-collections-andTown of Tioga – Long-Term Planning (2022M-181)
… long-term capital and financial plans, which provide a framework to assess the Town’s capital and financial needs …
https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181Tuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
… audit was to evaluate the District’s financial condition and controls over information technology for the period July … tax certiorari judgments versus using money from a reserve and budgeting for the judgments. The Board has not adopted a policy for the use of and access to personal, private and sensitive information. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationTown of Hammond – Town Clerk Operations (2014M-350)
… April 30, 2014. Background The Town of Hammond is located in St. Lawrence County and has a population of approximately … penalties and second-notice fees to the Supervisor in a timely manner. The Clerk did not properly secure all … Ensure that all moneys are physically secured until being deposited. …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-hammond-town-clerk-operations-2014m-350Altmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… overestimated appropriations by more than 6 percent due to conservative budget practices. Also, the District … and most reserve funds are not being used, and the repair, retirement, insurance and tax certiorari reserves are … as of June 30, 2018. Key Recommendations Develop a plan to reduce the amount of unrestricted fund balance to comply …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionOpinion 95-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. COUNTIES -- Emergency (911) Telephone System (use of surplus surcharge revenue to pay principal and/or interest … may apply surplus surcharge monies toward the payment of interest andor principal on serial bonds …
https://www.osc.ny.gov/legal-opinions/opinion-95-5State Agencies Bulletin No. 2173
… Administration Lag 03/30/2023 12/06/2023 Institution Lag 04/06/2023 12/14/2023 Eligibility Criteria: Employees in a … dates on or after 03/30/2023 (Administration Cycle) or 04/06/2023 (Institution Cycle) are entitled to the increase. … Date on or after 03/30/2023 (Administration Cycle) or 04/06/2023 (Institution Cycle). Retroactive adjustments for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2173-2023-retroactive-increase-hazard-duty-pay-employees-represented-publicVillage of Suffern – Budget Review (B17-6-8)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … of Suffern, located in Rockland County, issued debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2017/04/20/village-suffern-budget-review-b17-6-8Opinion 93-1
… in the office of the principal. You ask whether 17 Opns St Comp, 1961, p 240 still represents the views of this … of the county attorney (County Law, §502[5]). In 17 Opns St Comp, 1961, p 240, supra , we concluded that, because the … Church , supra , is no longer valid. Therefore, 17 Opns St Comp, 1961, p 240, still represents the views of this …
https://www.osc.ny.gov/legal-opinions/opinion-93-1New Yorkers in Need: A Look at Poverty Trends in New York State for the Last Decade
The COVID-19 pandemic had devastating health, economic and social consequences. In New York, the pandemic and ensuing economic shutdown produced almost 2 million job losses in 2020. Yet for many, economic hardships existed long before this time.
https://www.osc.ny.gov/files/reports/pdf/new-yorkers-in-need-poverty-trends.pdfLocal Sales Tax Collections Decline by 10 Percent in 2020, With Major Shifts in Consumer Spending
New York State local sales tax collections declined by 10 percent (or $1.8 billion) in 2020 compared to 2019, due to the economic impact of the COVID-19 global pandemic.
https://www.osc.ny.gov/files/local-government/publications/pdf/local-sales-tax-collections-decline-by-10-percent-in-2020.pdfComptroller DiNapoli & A.G. Schneiderman Announce Felony Conviction of Upstate Woman for Pension Fraud and Welfare Fraud
… and Attorney General Eric T. Schneiderman announced today the conviction of Tammy Banack, a resident of Kirkville, New York, of the crime of Grand Larceny in the Third Degree, a class D felony. Banack pleaded guilty … and Attorney General Eric T Schneiderman announced today the conviction of Tammy Banack a resident of Kirkville New …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-ag-schneiderman-announce-felony-conviction-upstate-woman-pension-fraud-andLegal Topics and Approvals
… constitutional debt limits. Special Improvement Districts: Regulations for Applications for Permission to Establish or … Part 85, Chapter III of Title 2 the Code of the Rules and Regulations of the State of New York [pdf] . Town and County … How to Apply for Exclusion of Self-Liquidating Debt (1995): - Describes the procedures for counties, cities, towns …
https://www.osc.ny.gov/local-government/resources/legal-topics-and-approvals