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Wage Theft Investigations
… Purpose To determine whether the Department of Labor (Department) is efficiently utilizing its resources to undertake and complete wage theft investigations timely and whether these efforts … unemployed and connect job seekers to jobs. Its Division of Labor Standards (Division) is committed to safeguarding …
https://www.osc.ny.gov/state-agencies/audits/2014/06/06/wage-theft-investigationsOpinion 94-21
… that bear on the issues discussed in the opinion. TOWN BOARDS -- Powers and Duties (purchase order system) TOWN LAW, §110: The town board, in its discretion, may … by the chief fiscal officer prior to the actual purchase (id.). As noted, neither section 110 nor any other statute …
https://www.osc.ny.gov/legal-opinions/opinion-94-21Sign up for emails DiNapoli: Former Tupper Lake Fire Treasurer Pleads Guilty in $30k Theft
Former Tupper Lake Volunteer Fire Department VFD Treasurer Timothy J Brown pleaded guilty to grand larceny and agreed to repay the $30000 he stole for private vacations revealed in an audit and investigation by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2016/02/sign-emails-dinapoli-former-tupper-lake-fire-treasurer-pleads-guilty-30k-theftDiNapoli: Audits Reveal Millions in Lost Revenue for Local Water Systems
… aren't addressed, the issues plaguing water systems will only get worse." Of the audits, 22 pointed to water loss as …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-audits-reveal-millions-lost-revenue-local-water-systemsOpinion 96-9
… 441; see also Aitken v City of Mt. Vernon , 200 AD2d 667, 606 NYS2d 755; 1991 Opns St Comp No. 91-25, p 73; 1984 Opns St Comp No. 84-4, p 4; 1979 Opns St Comp No. 79-266-A, p 48). …
https://www.osc.ny.gov/legal-opinions/opinion-96-9Town of Berkshire – Justice Court Operations (2016M-425)
… 25, 2016. Background The Town of Berkshire is located in Tioga County and has a population of approximately 1,400. … failed to appear in Court, and these outstanding tickets equate to approximately $33,000 in unearned revenues … to recording cases in the accounting software. Deposit all money collected in a timely manner. …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-berkshire-justice-court-operations-2016m-425Oversight of Child Protective Services Outside New York City (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Oversight of Child Protective … 4, 2009, determined that the districts are intervening in a timely and appropriate manner to protect the children who are at risk in the most serious types of child abuse cases. However, the …
https://www.osc.ny.gov/state-agencies/audits/2013/02/19/oversight-child-protective-services-outside-new-york-city-followOpinion 90-14
… board would be free to incur, in the individual case, not only necessary costs but also any which it, in its …
https://www.osc.ny.gov/legal-opinions/opinion-90-14Enforcement of Commission Orders and Other Agreements (Follow-Up)
… (Report 2018-S-27 ). About the Program The Public Service Commission (Commission) regulates 650 utilities … to ensure affordable, safe, secure, and reliable access to electric, gas, steam, telecommunications, and water services … gas moratorium in Long Island, Queens, and Brooklyn. For electric and gas utilities, the Department employs …
https://www.osc.ny.gov/state-agencies/audits/2021/09/01/enforcement-commission-orders-and-other-agreements-followXIV.3.A Overview – XIV. Special Procedures
… deposit in the State’s General Checking Account (GCA). The daily investments of the STIP are managed by the OSC Pension, … of principal and sufficient liquidity to meet the State’s daily cash flow requirements. While all funds in the STIP …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3a-overviewState Comptroller DiNapoli Releases Municipal Audits
… Town officials did not properly procure, monitor or account for fuel. Specifically, the highway superintendent …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-auditsSelected Aspects of the Minority- and Women-Owned Business Enterprises Program
… certification files, ESD officials allowed discussions of only four files per week and forbade auditors from speaking …
https://www.osc.ny.gov/state-agencies/audits/2016/04/04/selected-aspects-minority-and-women-owned-business-enterprises-programOpinion 90-64
… to increase or improve facilities of a town park district is not subject to referendum. A bond resolution authorizing … of bonds to finance an improvement to a town park district is not subject to referendum. You have inquired as to the circumstances when a referendum is authorized or required in a town park district on a …
https://www.osc.ny.gov/legal-opinions/opinion-90-64Controls and Accountability of Court, Trust and Bail Funds (Follow-up)
… recommendations included in our initial report, Controls and Accountability of Court, Trust and Bail Funds ( 2013-N-1 ). Background Our initial audit … Department could not accurately account for Court, Trust and Bail funds. We found discrepancies between the total …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/controls-and-accountability-court-trust-and-bail-funds-followLivingston County Probation Department – Financial Operations (2016M-404)
… 1, 2014 through April 28, 2016. Background Livingston County is located in central New York and has a population of approximately 65,000. The County is governed by the Board of Supervisors, which comprises 17 elected Livingston County Town Supervisors. The Livingston County Probation …
https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404DiNapoli Audit Finds Fixes Needed in NYC High School Matching Process
… Not Properly Prioritized The matching algorithm used only one address per student, which meant as many as 7,000 …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-finds-fixes-needed-nyc-high-school-matching-processDiNapoli: ESD Falls Short in Reporting Results of Economic Development Programs
… found: ESD failed to produce many of the statutorily-required performance and outcome reports that were due … by ESD officials for why they had not completed required reports. Auditors also had difficulty obtaining information and feedback from ESD during fieldwork. While the outcome reports ESD …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-esd-falls-short-reporting-results-economic-development-programsIdentifying Fiscal Cliffs in New York City’s Financial Plan
… cliffs. Last updated December 23, 2024 PDF Version Recent updates to New York City’s financial plan include one-time … Comptroller (OSC) examined fiscal years FY 2022 to FY 2026 and created this tool to itemize the City programs that … Unaddressed Fiscal Cliffs from FY 2024 With the last updates to the FY 2024 budget included in the June 2024 …
https://www.osc.ny.gov/reports/osdc/identifying-fiscal-cliffs-new-york-citys-financial-planBenefit Eligibility Assessment Process (Follow-Up)
… assessment process complied with applicable policies and procedures, and whether the Office of Temporary and Disability Assistance’s (OTDA) Fair Hearing process was …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/benefit-eligibility-assessment-process-followCollection of Fines Related to Tenant Complaints
… in outstanding fines. Harassment fines were imposed in only 12 out of the 684 harassment cases (2 percent) filed …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/collection-fines-related-tenant-complaints