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State Comptroller DiNapoli Releases Municipal & School Audits

… – Board Oversight (Rensselaer County) The board did not provide adequate oversight of financial operations. As a … board cannot be sure it has accurate financial information to make decisions and gauge the village’s financial … the audit period. A review determined BOCES officials may have been able to reduce overtime by up to $28,337, or almost …

https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits

Report on the Joint Investigation of the Orange County Industrial Development Agency

A joint investigation by the Orange County District Attorney’s Office, the New York State Comptroller’s Office, and the New Windsor Police Department revealed institutionalized corruption in the administration of the Orange County Industrial Development Agency’s Accelerator Program.

https://www.osc.ny.gov/files/reports/pdf/joint-investigation-orange-co-ida.pdf

Opinion 96-4

… (authority to supersede village budget procedures) -- Real Property (payment of proceeds of sale of village … of village property to third party for benefit of village) REAL PROPERTY -- Sale (payment of proceeds of sale of village … 5-508, 5-520, 5-532: A contract for the sale of village real property may not authorize payment of an amount equal to …

https://www.osc.ny.gov/legal-opinions/opinion-96-4

Management and Maintenance of Non-Revenue Service Vehicles

… To determine whether New York City Transit and the MTA Bus Company have and maintain an accurate and complete … the Program New York City Transit (Transit) and the MTA Bus Company (MTA Bus) are two related entities under the … To determine whether New York City Transit and the MTA Bus Company have and maintain an accurate and complete …

https://www.osc.ny.gov/state-agencies/audits/2023/01/26/management-and-maintenance-non-revenue-service-vehicles

Greene County – Consumer Protection: Accuracy of Weights and Measures (S9-24-1)

… were not inspected as required. There was no system in place to maintain a complete and accurate master list of … help ensure all weighing and measuring devices are tested in accordance with Agriculture and Markets regulations. …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/greene-county-consumer-protection-accuracy-weights-and-measures-s9-24-1

Jefferson County – Consumer Protection: Accuracy of Weights and Measures (S9-24-3)

… complete report – pdf] Audit Objective Determine whether the Jefferson County (County) Department of Weights and Measures (Department) completed … Determine whether the Jefferson County County Department of Weights and Measures Department completed …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/jefferson-county-consumer-protection-accuracy-weights-and-measures-s9-24-3

Orange County – Consumer Protection: Accuracy of Weights and Measures (S9-24-5)

… to show the results of the Department’s investigation. In addition, the Director did not develop and implement … standards. Key Recommendations Perform required testing in accordance with New York State Department of Agriculture …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/orange-county-consumer-protection-accuracy-weights-and-measures-s9-24-5

Madison County – Consumer Protections: Accuracy of Weights and Measures (S9-24-8)

… required testing of all weighing and measuring devices used to price goods and whether complete records were maintained. Key … did not develop and implement procedures for periodic price accuracy testing. Key Recommendations Perform required … required testing of all weighing and measuring devices used to price goods and whether complete records were …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/madison-county-consumer-protections-accuracy-weights-and-measures-s9-24-8

Seneca County – Consumer Protection: Accuracy of Weights and Measures (S9-24-2)

… are at increased risk of paying more than necessary for goods and services. Specifically: Sixteen of 111 devices … did not seek reimbursement of approximately $5,600 for fuel octane testing during our 21-month audit period. Key …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/seneca-county-consumer-protection-accuracy-weights-and-measures-s9-24-2

Niagara County – Consumer Protection: Accuracy of Weights and Measures (S9-24-6)

… Determine whether the Niagara County (County) Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and … records were maintained. Key Findings The Director of Weights and Measures (Director) did not complete all …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/niagara-county-consumer-protection-accuracy-weights-and-measures-s9-24-6

Tompkins County – Consumer Protection: Accuracy of Weights and Measures (S9-24-7)

… complete report – pdf] Audit Objective Determine whether the Tompkins County (County) Department of Weights and Measures (Department) completed required … and whether complete records were maintained. Key Findings The Department did not complete all required testing of …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/tompkins-county-consumer-protection-accuracy-weights-and-measures-s9-24-7

Washington County – Consumer Protection: Accuracy of Weights and Measures (S9-24-4)

… are at increased risk of paying more than necessary for goods and services. Specifically: Nine of 114 devices … the Director did not develop and implement procedures for price accuracy testing. Key Recommendations Perform …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/washington-county-consumer-protection-accuracy-weights-and-measures-s9-24-4

Wyoming County – Consumer Protection: Accuracy of Weights and Measures (S9-24-10)

… are at increased risk of paying more than necessary for goods and services. Specifically: Seven of 123 devices … the Department did not develop and implement procedures for price accuracy testing. Key Recommendations Perform …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/wyoming-county-consumer-protection-accuracy-weights-and-measures-s9-24-10

Opinion 88-35

… computer software constitutes the purchase of a commodity for competitive bidding purposes and does not fall within the … advisable to seek competition through the use of requests for proposals or, where appropriate, a less formal method, to … consultant would assist the city in preparing a request for proposals (RFP). The consultant would also assist the …

https://www.osc.ny.gov/legal-opinions/opinion-88-35

Village of Delhi – Audit Follow-Up (2019M-204-F)

… - pdf ] | [ read complete 2020 report - pdf ] Purpose of Audit The purpose of our review was to assess the Village of Delhi's (Village) progress, as of April 2022, in … The purpose of our review was to assess the Villages progress as of April 2022 in implementing our recommendations in the …

https://www.osc.ny.gov/local-government/audits/village/2022/05/20/village-delhi-audit-follow-2019m-204-f

Cost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources

… dependent (related or not) In addition, you must use good judgment by not appointing other relatives, such as …

https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-roles-responsibilities-and-resources

State Agencies Bulletin No. 2065

… to recoup retroactive dues for employees represented by Council 82 in Bargaining Unit 61. Affected Employees: … to recoup retroactive dues for employees represented by Council 82 in Bargaining Unit 61 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2065-new-york-state-law-enforcement-officers-union-council-82-afscme-afl-cio

DiNapoli: New York City's Financial Outlook Improving

… New York City’s revised four-year financial plan shows … service costs, according to a report released today by New York State Comptroller Thomas P. DiNapoli. “There have … 2014 because of higher collective bargaining costs and new programmatic initiatives. Since then, the city has …

https://www.osc.ny.gov/press/releases/2014/12/dinapoli-new-york-citys-financial-outlook-improving