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State Comptroller DiNapoli Releases Audits
… coordination, and record keeping, impair DSNY’s ability to address ongoing cleanliness problems on New York City … The audit made eight recommendations – four each to DSNY and Operations – to address the problems identified. The follow-up found that …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-auditsPearl River Union Free School District – Competitive Procurement (2015M-363)
… 1, 2014 through November 13, 2015. Background The Pearl River Union Free School District is located in the Town of … Pearl River Union Free School District Competitive Procurement …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/pearl-river-union-free-school-district-competitive-procurement-2015m-363Tonawanda City School District - Procurement (2023M-108)
… District (District) officials used a competitive process to procure goods and services. Key Findings The Board of … officials did not always use a competitive process to procure goods and services. As a result, they did not … and indicated that they have initiated or plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/tonawanda-city-school-district-procurement-2023m-108Town of Homer – Conflict of Interest (2022M-148)
… Town of Homer (Town) officials had prohibited interests in Town contracts. Key Findings One Board member is the … the Board member had a prohibited conflict of interest in the welding company’s contracts with the Town pursuant to … Adopt procedures to help prevent prohibited interests in contracts. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2022/12/23/town-homer-conflict-interest-2022m-148Town of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… whether the Assessor properly administered select real property tax exemptions. Key Findings We reviewed properties … granted exemptions. Did not report the transfer of property with exemptions to the County as required. The … to meet eligibility requirements. Report the transfer of property with exemptions to the County to ensure the new …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216Town of Moravia - Real Property Tax Exemptions Administration (2018M-215)
… real property tax exemptions. Key Findings We reviewed properties with 85 agricultural, nonprofit, senior citizen, … calculate granted exemptions. Report the transfer of four properties with agricultural exemptions to the County and did not require new owners of these properties to submit a new application as required. Key …
https://www.osc.ny.gov/local-government/audits/town/2019/02/08/town-moravia-real-property-tax-exemptions-administration-2018m-215Town of North Salem - Agricultural Exemptions (2018M-194)
… exemptions for rented agricultural parcels with $40,028 in assessed value that did not meet the woodland eligibility … requirement. Granted three agricultural exemptions with assessed values of $543,390. Two of these exemptions lacked … 2013. Did not grant an exemption credit totaling $2,168 in assessed value on one property because the exemption amount …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194Poughkeepsie City School District - Budgeting (2018M-226)
… funding one-time expenditures, funding needed reserves, paying off debt and reducing District property taxes. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226Town of Clayton - Justice Court Time and Attendance (2017M-286)
… for 123 hours not worked. Key Recommendations Consult with legal counsel and take appropriate action to recover any …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-clayton-justice-court-time-and-attendance-2017m-286Livingston Manor Central School District - Cost-Effective Expenditure Control (2018M-205)
Determine whether the Board and District officials implemented costeffective measures to control expenditures
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/livingston-manor-central-school-district-cost-effective-expenditureHerricks Union Free School District – Overtime (2019M-127)
… officials properly approved and monitored overtime for custodial employees. Key Findings Did not preapprove and adequately monitor overtime for custodial employees. Paid overtime to 10 custodial … of total overtime paid to these employees, primarily for non-emergencies. However, with appropriate scheduling …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/herricks-union-free-school-district-overtime-2019m-127City of Rome – Physical Accessibility to Programs and Services (S9-24-40)
… Four components at the Police Department, such as access ramps with level landings and extended railings. …
https://www.osc.ny.gov/local-government/audits/city/2025/02/28/city-rome-physical-accessibility-programs-and-services-s9-24-40State Agencies Bulletin No. 2371
… for the first forty (40) hours of an employee’s regular work schedule per workweek for actual hours worked or while … must: Be employed at DOCCS (10xxx) with an official work station in a DOCCS correctional facility Be in one of … units: CSEA (02, 03, 04) PEF (05) M/C (06) Have a Comp Rate Code of 21P, ANN, or CAL in a Grade 5 through Grade …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2371-new-correctional-institution-differential-eligible-employees-departmentOpinion 92-25
… FIRE COMMISSIONERS -- Powers and Duties (riding on fire vehicles during emergency calls) TOWN LAW, §§176(11), 176-a: … is not a member of the fire department, to ride on fire vehicles during emergency calls, so long as the regulation … is not a member of the fire department from riding on fire vehicles on emergency calls. Section 176(11) of the Town Law …
https://www.osc.ny.gov/legal-opinions/opinion-92-25Division of Housing and Community Renewal – Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City
… of these properties. Often, owners employ a managing agent, a person or entity responsible for managing the … to enter into an annual agreement with the managing agent, which must include a DHCR-approved Management Plan. It … of the development, and it is the function of the managing agent to effectively and efficiently manage the development …
https://www.osc.ny.gov/state-agencies/audits/2023/12/08/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellCongregate Meal Services for the Elderly
… based on their utilization rates rather than on claimed food costs for the fiscal year ended June 30, 2016. DFTA … fiscal year ended June 30, 2016. Another submitted unpaid food costs from a prior vendor as part of its contract … of meals actually served. Immediately review the food costs for senior centers that provide less than the …
https://www.osc.ny.gov/state-agencies/audits/2018/01/11/congregate-meal-services-elderlyDiNapoli: Audit Finds OMH Needs To Improve Oversight of Supportive Housing Providers To Ensure Safety and Well-Being of Vulnerable New Yorkers
… New York’s Empire State Supportive Housing Initiative (ESSHI) has not … people with specific needs such as serious mental illness or disability. OMH serves as the lead procurement agency for … guidelines. Poor Housing Conditions Auditors found OMH did not adequately monitor supportive housing units. They …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-audit-finds-omh-needs-improve-oversight-supportive-housing-providers-ensure-safety-and-wellOpinion 91-7
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE DISTRICTS -- Contracts (authority … FIRE DISTRICTS -- Ambulance Service (circumstances in which district may contract for provision of) FIRE … with any city, town, village or fire district which has in its fire department an emergency rescue and first aid …
https://www.osc.ny.gov/legal-opinions/opinion-91-7Inspector General
… qualified, subject to removal for cause with notice and a hearing before an independent hearing officer. He or she may be assisted by a staff of … any matter related to the performance of his or her official duties as are deemed relevant or material to any …
https://www.osc.ny.gov/common-retirement-fund/resources/inspector-generalJefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)
… September 30, 2013. Background The Jefferson County Soil and Water Conservation District provides services and funds projects related to the conservation of soil and … Jefferson County Soil and Water Conservation District Internal Controls Over Selected Financial Operations …
https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-over