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City of Amsterdam – Recreation Department (2023M-29)
… example: The total projected fees for the six-week summer camp program were $12,014; only $5,213 was collected, … in a projected revenue shortage of $6,801 for the summer camp. $4,303 was deposited from sales during the eight-hour …
https://www.osc.ny.gov/local-government/audits/city/2023/07/21/city-amsterdam-recreation-department-2023m-29City of Salamanca – Selected Financial Activities (2015M-284)
… of our audit was to review City officials’ financial management practices and the collection of overdue real property taxes and ambulance service charges for the period … balance totaled approximately 11 times the City’s annual property tax levy. The Comptroller did not provide the …
https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284School Districts’ Energy Performance Contracts (2015-MR-1)
… Audit The purpose of our audit was to review the projected cost and/or energy savings achieved by the energy performance … The ESCO guarantees energy consumption savings and/or cost savings over the life of the EPC. The five school … districts are projected to realize the guaranteed energy cost savings totaling almost $9.1 million. Only three of the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1Rabbi Who Pleaded Guilty to Stealing $5 Million of Funds Intended for Special Needs Students Sentenced to Up to Three Years in Prison
… Queens District Attorney Richard A. Brown, joined by New York State Comptroller Thomas P. … and Borough Park in Brooklyn. District Attorney Brown said, "The betrayal of the public trust by this … in partnership with Queens County District Attorney Brown, this offender has been brought to justice and millions …
https://www.osc.ny.gov/press/releases/2017/10/rabbi-who-pleaded-guilty-stealing-5-million-funds-intended-special-needs-students-sentenced-threeInvestors: Exxon Needs to Step Up on Climate Change
… the New York State Common Retirement Fund (Fund), and the Church of England, called on ExxonMobil to agree to their … Edward Mason, the Head of Responsible Investment for the Church of England's investment fund. "Investors are rightly … scenario analysis. New York state’s pension fund and the Church of England co-filed the proposal at Exxon last year. …
https://www.osc.ny.gov/press/releases/2017/05/investors-exxon-needs-step-climate-changeImproper Payments for Brand Name Drugs (Follow-Up)
… in our initial audit report, Improper Payments for Brand Name Drugs (Report 2020-S-62 … dosage form, and strength. Generally, this means a brand name drug will be substituted with a generic drug that is equivalent to the brand name drug. Prescribers of drugs can indicate that a brand …
https://www.osc.ny.gov/state-agencies/audits/2024/07/03/improper-payments-brand-name-drugs-followOpinion 92-55
… -- Powers and Duties (services for private water systems) VILLAGE LAW, §§1-102(2), 11-1120, 11-1122: A village may not contract to provide, at the expense of the private owners, a village employee to perform testing of water within a private … Whether the village may enter into a contract to provide at the expense …
https://www.osc.ny.gov/legal-opinions/opinion-92-55Comptroller DiNapoli Releases School Audits
… funds, district officials have withheld significant funds from productive use and raised taxes unnecessarily. Herricks … taxes on fuel purchases because they did not complete the required tax exemption forms or file for proper refunds. …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-school-auditsManagement of Cash and Investments
… Authority effectively managed its cash and maximized its return on investments. Our audit scope period was January 1, … certain important practices to manage cash and to maximize return on its investment portfolio. However, improvements are … Authority effectively managed its cash and maximized its return on investments …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/management-cash-and-investmentsDayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… Company is governed by an elected President, Treasurer and Secretary. Company expenses for January 1, 2012 to October 8, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialDiNapoli: Agricultural Activity Brings $37.6 Billion Into New York’s Economy
… percent from 2007, according to a report released today by State Comptroller Thomas P. DiNapoli. The state ranks in the top 10 nationwide for milk and other dairy … local communities strong. It makes economic sense for the state to retain and promote our farms to feed our residents …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-agricultural-activity-brings-376-billion-new-yorks-economyOpinion 90-37
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … -- Sales (authority of village to accept offer lower than highest offer) VILLAGES -- Real Property (authority to sell for less than highest offer) VILLAGE LAW, §1-102(1): This section does not …
https://www.osc.ny.gov/legal-opinions/opinion-90-37Richford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… will not be available. The Board did not: Adequately plan for long-term capital and financial needs totaling $5.6 … information it received was accurate, complete or timely. For example, the final monthly budget-to-actual reports on record for each fiscal year from 2019 through 2022 did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55State Agencies Bulletin No. 1858.1
… the outreach and escheatment of uncashed payroll checks for calendar year 2019. Affected Employees Employees with one … payee notification requirements. Effective Dates Effective for payroll checks issued between January 1, 2019 and … prior to March 29, 2021 are treated as a written request for reissuance of a payroll check. Any 2019 pay checks that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18581-outreach-escheatment-2019-uncashed-payroll-checksWall Street Bonuses Declined in 2011
… that profits for the broker/dealer operations of New York Stock Exchange member firms, the traditional measure of … taxes have been withheld. The estimate does not include stock options or other forms of deferred compensation that … of net revenue in 2011. The member firms of the New York Stock Exchange devoted nearly 52 percent of their net revenue …
https://www.osc.ny.gov/press/releases/2012/02/wall-street-bonuses-declined-2011Wall Street Profits Up in 2016
… by New York State Comptroller Thomas P. DiNapoli. "Wall Street profits bounced back strongly in 2016. Lower costs … and average bonuses from 1987-2016. Chart showing Wall Street’s annual profits and employment. …
https://www.osc.ny.gov/press/releases/2017/03/wall-street-profits-2016Enroll in the Vendor Self-Service Portal
… ID, you should have also received an enrollment email with login credentials and instructions from SFS. Following the …
https://www.osc.ny.gov/state-vendors/portal/enroll-vendor-self-service-portalXII.6.S Paying a Vendor in a Foreign Currency – XII. Expenditures
… instructions outlined in Section 8.G - Payment Methods of this Chapter. Upon acceptance at the foreign banking …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6s-paying-vendor-foreign-currencyDiNapoli: Former Village of Bemus Point Clerk-Treasurer Pleads Guilty to Embezzling Village Funds
… Thomas P. DiNapoli, Chautauqua County District Attorney Jason Schmidt and Chautauqua County Sheriff James B. … “This is not a victimless crime,” said District Attorney Jason Schmidt. “The Village of Bemus Point, like many of our … Thomas P DiNapoli Chautauqua County District Attorney Jason Schmidt and Chautauqua County Sheriff James B Quattrone …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-former-village-bemus-point-clerk-treasurer-pleads-guilty-embezzling-village-fundsOpinion 97-25
… be amended to require existing board members to sign an affidavit representing that they will not perform compensated … similar appearance of impropriety, in lieu of the proposed affidavit requirement, the town should consider amending its … Whether to require existing board members to sign an affidavit to not perform paid services for a board applicant …
https://www.osc.ny.gov/legal-opinions/opinion-97-25