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Opinion 95-25
… State aid as penalty for levy in excess of) MUNICIPAL FUNDS -- State Aid (applicability of provisions of section …
https://www.osc.ny.gov/legal-opinions/opinion-95-25Opinion 91-12
… COMPANY -- Powers and Duties (retention of moneys derived from fund raising activities) GENERAL MUNICIPAL LAW, §204-a: … used for lawful purposes of the fire company (1973 Opns St Comp No. 73-1137, unreported). We note that a volunteer fire … in accordance with General Municipal Law, §204-a(8)(a), is required to give written notification to the village board of …
https://www.osc.ny.gov/legal-opinions/opinion-91-12Oswego County Board of Cooperative Educational Services – Claims Auditing (2022M-29)
… pdf] Audit Objective Determine whether Oswego County Board of Cooperative Educational Services’ (BOCES) claims were … prior to payment. As a result, BOCES has a higher risk of inaccurate or improper payments occurring. We reviewed … corrective action. … Determine whether Oswego County Board of Cooperative Educational Services BOCES claims were audited …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/oswego-county-board-cooperative-educational-services-claims-auditing-2022m-29State Comptroller DiNapoli Releases Audits
… audits and examinations have been issued. City University of New York (CUNY): Time and Attendance Practices for Public … the issues identified in the initial report. Department of Health (DOH) Medicaid Program: Improper Fee-for-Service … that should have been covered by managed care plans. Many of the improper payments identified were for newborn-related …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-auditsClinton-Essex-Warren-Washington BOCES – Payroll (2015M-353)
… payments to ensure they are accurately calculated in accordance with the terms of the collective bargaining …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/clinton-essex-warren-washington-boces-payroll-2015m-353President of Gingerbread Learning Center and Wife Sentenced for Stealing Approximately $771,000 from Special Needs Pre-School
… funds by falsifying business records for The Gingerbread Learning Center, Inc., a pre-school serving special needs … January 2015 and August 2015, an audit of The Gingerbread Learning Center conducted by the State Comptroller’s Office … Dennis Mosesman and Elsie Mosesman. The Gingerbread Learning Center was in contract with the City of New York to …
https://www.osc.ny.gov/press/releases/2019/06/president-gingerbread-learning-center-and-wife-sentenced-stealing-approximately-771000-special-needsUnified Court System Bulletin No. UCS-189
… Begin and End Dates will be 11/30/12. OSC will notify OCA when the automatic processing is completed. Note: The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-189-december-2012-unified-court-system-ucs-uniform-and-equipmentOpinion 96 - 11
… that bear on the issues discussed in the opinion. REAL PROPERTY -- Sales (authority of town board to submit … v Ambro , 41 NY2d 952, 394 NYS2d 636; Ross v Wilson , 308 NY 605; Davis v Board of Education , 125 AD2d 534, 509 NYS2d … June 7, 1996 Christine S. Snide, Supervisor Town of Long Lake 1 We note that town park lands are impressed with a …
https://www.osc.ny.gov/legal-opinions/opinion-96-11Town of Clifton Park – Physical Accessibility to Programs and Services (S9-24-27)
… report – pdf] Audit Objective Assess whether Town of Clifton Park (Town) officials could take additional steps … provided at selected Town facilities. Key Findings Of the 562 applicable physical accessibility components … selected Town facilities. Specifically: 21 components at the Town Hall, such as interior office signs with raised …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-clifton-park-physical-accessibility-programs-and-services-s9-24-27Opinion 2005-6
… for private program); (contract for provision of services by private organization) MUNICIPAL FUNDS -- Youth Programs … on the prevention of teen “bullying” conducted and hosted by a parochial school in its auditorium. However, a town may … profit and serves a laudable purpose (see, e.g., 2002 Opns St Comp No. 2002-16, p 35; 1986 Opns St Comp No. 86-70, p …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6Procurement and Contracting Practices (Follow-Up)
… of implementation of the eight recommendations included in our initial audit report, Procurement and Contracting Practices (Report 2010-S-71). Background In our initial audit report, which was issued on February 28, … as the New York State Office for Technology, resulted in the best value for taxpayers, consistent with applicable …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/procurement-and-contracting-practices-followSullivan County Board of Cooperative Educational Services – Separation Payments (2021M-171)
Determine whether Sullivan County Board of Cooperative Educational Services (BOCES) officials made appropriate and accurate employee separation payments.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/sullivan-co-boces-2021-171.pdfDepartment of Transportation Bulletin No. DOT-46
… of Transportation with instructions for processing the 2025 Call-Out Response Payment. Affected Employees: Employees … in Administration Pay Period 4L, paychecks dated 06/04/2025. This payment will be made in a separate check. There is … and ice callouts during the period 11/01/2024 to 04/15/2025 inclusive shall receive a call-out-response payment as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-46-2025-call-out-response-payment-fiscal-year-2024-2025State Comptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … fund balance was in excess of the statutory limit for all three years examined, ranging from 5 to 9 percent of … Cohoes City School District – Budgeting (Albany County) For the 2012-13 through 2014-15 fiscal years, the district’s …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-auditsDiNapoli and Schneiderman Announce Guilty Plea in $110,000 Health Contract Theft
… was conducted by the Comptroller’s Division of Investigations and Bureau of State Expenditures and the Attorney General’s Investigations Bureau. The prosecution was conducted by the … Justice Kelly Donovan. The prosecutors were assisted by Investigations Bureau Investigator Dennis Churns, with …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-and-schneiderman-announce-guilty-plea-110000-health-contract-theftWyoming County - Hospital Cafeteria Cash Receipts (2018M-70)
Wyoming County - Hospital Cafeteria Cash Receipts (2018M-70)
https://www.osc.ny.gov/files/local-government/audits/pdf/wyoming.pdfSullivan County Community College – Information Technology (2017M-123)
Sullivan County Community College – Information Technology (2017M-123)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-college-2017-sullivan-county.pdfOnondaga County Probation Department - Financial Operations (2018M-147)
Onondaga County Probation Department - Financial Operations (2018M-147)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-counties-2018-onondaga.pdfSelected Aspects of the Pay for Success Program
… New York State Department of Labor (DOL), in collaboration with Harvard University, developed the Pay for Success (PFS) … (treatment group). Their outcomes are then compared with an equal number of inmates randomly selected and not … of Corrections and Community Supervision: Oversight of Sex Offenders Subject to Strict and Intensive Supervision and …
https://www.osc.ny.gov/state-agencies/audits/2017/03/21/selected-aspects-pay-success-programExamination of Pitts Management Associates, Inc. Travel Expenses
… was to determine whether the travel expenses claimed for reimbursement by Pitts Management Associates, Inc. (PMA) … Operating Officer and the Assistant Vice President/Chief Nursing Officer accepted one and two meals, respectively, … for those meals. We are referring these issues to the NYS Joint Commission on Public Ethics for its review. Key …
https://www.osc.ny.gov/state-agencies/audits/2016/08/08/examination-pitts-management-associates-inc-travel-expenses