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Town of LaGrange – Selected Financial Activities (2013M-107)
… $10 million and $10.1 million, respectively. The Town has two Justices; each Justice has a clerk to assist them. The … payroll. Town officials cannot identify which of the two justice clerks performed a transaction because their …
https://www.osc.ny.gov/local-government/audits/town/2013/07/12/town-lagrange-selected-financial-activities-2013m-107DiNapoli: Audits Reveal Millions in Lost Revenue for Local Water Systems
… transferring money into the water fund from other funds, which continued to mask revenue shortfalls; Water fund …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-audits-reveal-millions-lost-revenue-local-water-systemsSign up for emails DiNapoli: Former Tupper Lake Fire Treasurer Pleads Guilty in $30k Theft
… repay the $30,000 he stole for private vacations revealed in an audit and investigation by State Comptroller Thomas P. DiNapoli. Brown, 54, of Tupper Lake, pleaded guilty in Franklin County Court last week to grand larceny in the third degree, a Class D felony, and is expected to be …
https://www.osc.ny.gov/press/releases/2016/02/sign-emails-dinapoli-former-tupper-lake-fire-treasurer-pleads-guilty-30k-theftWage Theft Investigations
… system does not provide management with accurate or useful case management reports. Employers may be allowed a payment … Recommendations Develop effective strategies to reduce the case backlog and complete new cases sooner. Work with … Information Technology Services to correct the current case management reports and develop new reports to better …
https://www.osc.ny.gov/state-agencies/audits/2014/06/06/wage-theft-investigationsOversight of Direct Placement of Children (Follow-Up)
… review to provide information on any actions planned to address the unresolved issues discussed in this review. … To …
https://www.osc.ny.gov/state-agencies/audits/2021/08/30/oversight-direct-placement-children-followEfforts to Collect Delinquent Taxes
… Objective To determine if the Department of Taxation and Finance … adequate efforts, in accordance with Department policy, to collect unpaid amounts—including taxes, interest, …
https://www.osc.ny.gov/state-agencies/audits/2021/08/24/efforts-collect-delinquent-taxesSelected Aspects of the All-Agency Contractor Evaluation System at Long Island Rail Road, Metro-North Railroad, New York City Transit, and Triborough Bridge and Tunnel Authority
… whether the Metropolitan Transportation Authority (MTA) is monitoring and evaluating its contractors/consultants in … when the evaluation or any of its categories or components is less than satisfactory and requiring them to address the … to award additional contracts where the same contractor is party to a new contract (either alone or in a joint …
https://www.osc.ny.gov/state-agencies/audits/2022/11/16/selected-aspects-all-agency-contractor-evaluation-system-long-island-rail-road-metro-northTown of Berkshire – Justice Court Operations (2016M-425)
… the internal controls over the Court’s financial activity for the period January 1, 2015 through August 25, 2016. … Key Findings Neither Justice properly pursued collections for those cases where defendants failed to appear in Court, … to recording cases in the accounting software. Deposit all money collected in a timely manner. … Town of Berkshire …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-berkshire-justice-court-operations-2016m-425Opinion 94-21
… class of, purchase orders. You ask whether there is any statutory requirement that two signatures be obtained … purchase orders in excess of $5,000 in towns. There is no State statute which expressly authorizes the … at more frequent intervals". The purpose of section 110 is to prevent town officials from incurring obligations in …
https://www.osc.ny.gov/legal-opinions/opinion-94-21Pandemic Planning and Care for Vulnerable Populations
… employment, day services, and housing, directly through State-operated programs and through a network of private … guidance and best practices to both its own staff at State-operated facilities and voluntary agency staff. One … OPWDD and its network of voluntary agencies. As per State and federal regulations, voluntary agencies are …
https://www.osc.ny.gov/state-agencies/audits/2023/04/06/pandemic-planning-and-care-vulnerable-populationsDiNapoli: ESD Falls Short in Reporting Results of Economic Development Programs
… said. "We need better reporting to ensure transparency in economic development spending and to promote an informed … were submitted within two weeks of their due dates. The latest report issued, the 2015 START-UP NY annual report, was … ensure compliance with all reporting requirements. Their full response is included in the full audit. ESD administered …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-esd-falls-short-reporting-results-economic-development-programsDiNapoli Audit Finds Fixes Needed in NYC High School Matching Process
… “Thousands of New York City students rely on a fair and transparent system to get into the high school programs that fit their needs and to give them the best opportunity for a bright future,” said DiNapoli. “My office’s audit found …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-finds-fixes-needed-nyc-high-school-matching-processSouth Lewis Central School District – Conflicts of Interest (2021M-3)
… District (District) officials had prohibited interests in District contracts. Key Findings Three Board members had prohibited interests in contracts that the District awarded totaling more than $22 … to the District totaling $17,446. Due to deficiencies in the District’s conflict of interest disclosure forms and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3Identifying Fiscal Cliffs in New York City’s Financial Plan
… risks to published budget gaps. The Office of the State Comptroller (OSC) examined fiscal years FY 2022 to FY … $8.7 million annually beginning in FY 2023 to maintain contract levels for parental representation in child abuse … In April 2024, the City allocated $48 million annually in State funding beginning in FY 2025 to support an expansion of …
https://www.osc.ny.gov/reports/osdc/identifying-fiscal-cliffs-new-york-citys-financial-planState Contract and Payment Actions in April
… In April, the Office of the State Comptroller approved 1,260 contracts for state agencies … Comptroller’s auditors also recovered nearly $52,000 from vendors owing debts to the state, and held payments of more … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly …
https://www.osc.ny.gov/press/releases/2018/05/state-contract-and-payment-actions-aprilLivingston County Probation Department – Financial Operations (2016M-404)
… undisbursed restitution or make timely payments to unpaid victims in accordance with the law or Department policy. Key … records of undisbursed restitution held and of unpaid victims, including updated address and contact information. … …
https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … accessibility at selected town facilities. … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-auditsOversight of Child Protective Services Outside New York City (Follow-Up)
… report Oversight of Child Protective Services Outside NYC …
https://www.osc.ny.gov/state-agencies/audits/2013/02/19/oversight-child-protective-services-outside-new-york-city-followOpinion 96-9
… or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief … Law, §207-m when collective bargaining agreement provides for signing incentive for highest ranking subordinate) PUBLIC OFFICERS AND …
https://www.osc.ny.gov/legal-opinions/opinion-96-9Opinion 90-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … charter provisions in question were enacted first by the State Legislature and then were amended by local laws adopted … a city, by local law, could supersede a special act of the State Legislature with respect to the recipient of foreign …
https://www.osc.ny.gov/legal-opinions/opinion-90-8