Search
Opinion 90-50
… (approval of Department of Transportation contracts to construct municipal highways) HIGHWAY LAW, §10(27); STATE … in writing before the commissioner of transportation shall proceed with any such municipal work. Such municipality shall … shall within ninety days of the receipt of the notice from the commissioner of transportation of the amount …
https://www.osc.ny.gov/legal-opinions/opinion-90-50Comptroller DiNapoli & A.G. Schneiderman Announce Sentencing of Former Halfmoon Town Supervisor For Stealing Campaign Funds
… and integrity,” said Comptroller Thomas P. DiNapoli. “We will continue to partner with Attorney General … the public’s trust.” “This sentencing makes it clear that if a public official misuses campaign funds, they will face … DiNapoli, U.S. Attorney Hartunian, and the F.B.I., we were able to strike a blow against public corruption and …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-ag-schneiderman-announce-sentencing-former-halfmoon-town-supervisor-stealingState Health Department Unnecessarily Paid over $1 Billion for Patients Covered by Private Insurance
… for enrollees who already had private insurance, according to an audit released today by State Comptroller Thomas P. … of Health's payment system and other problems led to over a billion dollars in unnecessary spending," DiNapoli said. "The department needs to improve its procedures and stop this waste of taxpayer …
https://www.osc.ny.gov/press/releases/2018/06/state-health-department-unnecessarily-paid-over-1-billion-patients-covered-private-insuranceOpinion 94-24
… for when town purchases real property and constructs town hall) TOWN LAW, §220; LOCAL FINANCE LAW, §35.00: If a town … adopts separate resolutions to purchase land for a town hall with current year tax revenues and to construct the town …
https://www.osc.ny.gov/legal-opinions/opinion-94-24State Comptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today … the following audits have been issued: City University of New York (CUNY): Medgar Evers College: Controls Over Bank …
https://www.osc.ny.gov/press/releases/2016/06/state-comptroller-dinapoli-releases-state-auditsState Agencies Bulletin No. 1801
… wages in Box 18 and taxes in box 19 if the following is true: The employee was paid while the home address was in the … wages in Box 18 and no taxes in Box 19 if the following is true: The employee’s home address was in the Bronx, Kings, … no wages in Box 18 and taxes in Box 19 if the following is true: The employee’s home address was not in Bronx, Kings, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1801-2019-new-york-city-reportable-wagesTown of Warwick - Water and Sewer Fund Financial Condition (2018M-259)
… experienced operating deficits during the audit period with totals ranging from $11,100 to $59,700, and are … deficit fund balance of $39,283 and a general fund advance with a balance of $45,662. Key Recommendations Develop … that interfund advances are made and repaid in accordance with statute. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-warwick-water-and-sewer-fund-financial-condition-2018m-259Division of Diversity Management
… Policy OSC is committed to maintaining a workplace free from sexual harassment. OSC’s Sexual Harassment Policy …
https://www.osc.ny.gov/about/division-diversity-managementReceiving Your Benefit and Filing Your Option Election – En-Con Police Officers Plan
… day of the month following your retirement date. You have up to 30 days after your pension benefit becomes payable to … a disability retiree, you may change your option selection up to 30 days after your disability application is approved, or up to 30 days after your retirement date, whichever is later. …
https://www.osc.ny.gov/retirement/publications/1822/receiving-your-benefit-and-filing-your-option-electionVillage of South Corning – Clerk-Treasurer’s Records and Reports (2017M-114)
… Trustees. Budgeted appropriations for the 2017-18 fiscal year total approximately $790,000. Key Findings The … AUD with OSC within 60 days after the close of the fiscal year. Conduct an audit, or arrange for an audit, of the …
https://www.osc.ny.gov/local-government/audits/village/2017/11/17/village-south-corning-clerk-treasurers-records-and-reports-2017m-114Florida Union Free School District – Information Technology (2017M-146)
… information (PPSI) have not been developed. The District does not have service level agreements for services provided …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146Town of Saratoga – Budgeting and Fund Balance Management (2022M-82)
… fund balances that were 97 percent, 770 percent and 50 percent of the ensuing year’s appropriations as of …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-saratoga-budgeting-and-fund-balance-management-2022m-82Lancaster Central School District – Financial Management (2022M-37)
… Did not implement our prior audit’s recommendations 1 to improve their budgeting practices and be more transparent … not use a debt reserve, with a balance of $8.3 million, to pay debt as required. These practices resulted in real … appropriated fund balance and reserves that will be used to fund operations. Properly use reserves and reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37Weedsport Central School District – Procurement and Claims Audit (2021M-199)
… not seek competition for purchases totaling $736,858 made from two vendors and purchases totaling nearly $1.4 million made from 10 professional service providers. District officials … competition for the District’s external audit services, as required. 23 claims totaling $49,478 were not properly …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-procurement-and-claims-audit-2021m-199Greater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)
… adequate procedures to monitor buyers’ compliance with the redevelopment plan requirements for enforcement … million. Key Findings Monitoring of buyers’ compliance with redevelopment plans was not always timely. Enforcement … Monitor enforcement mortgage properties and communicate with buyers before the 12-month expected completion date to …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgagesTown of Urbana – Access Controls (2022M-4)
Determine whether Town of Urbana Town officials properly configured network and computer user access controls to safeguard the Towns IT systems
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-access-controls-2022m-4City of Dunkirk – Billing Enforcement (2020M-117)
… $432,064 in January 2019. Charge penalties in accordance with the Code. Of the 30 accounts reviewed, approximately … had implemented shut-off procedures in accordance with the Code, the City could have collected more than … according to the Code. The Treasurer generally disagreed with the findings but indicated he would take corrective …
https://www.osc.ny.gov/local-government/audits/city/2021/06/11/city-dunkirk-billing-enforcement-2020m-117Genesee Community Charter School Non-Payroll Disbursements (2020M-34)
… were adequately supported, properly approved and for School-related purposes. Key Findings The Board did not … with nine providers paid $267,432; and did not monitor for contract compliance, which resulted in apparent overpayments of $2,180. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/07/24/genesee-community-charter-school-non-payroll-disbursements-2020m-34Amherst Central School District –Financial Condition (2016M-167)
… Purpose of Audit The objective of our audit was to review the District’s management of financial activities … budget status reports and review fund balance projections to develop the ensuing year’s budget and to monitor the District’s financial condition. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/amherst-central-school-district-financial-condition-2016m-167Greater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)
… As a result, officials lack assurance the capital asset records are complete and accurate, and that assets are … in October 2018. Key Recommendations Ensure BOCES’ asset records are complete, accurate and up to date, and assets are …
https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024m