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Madison County - Claims Audit and Payment Process (2019M-142)
… or documentation showing receipt of goods or services. In addition, claims totaling $1.3 million were paid without … a credit card vendor to directly withdraw $1.9 million in monthly payments from a County bank account. Key … action. Appendix B includes our comments on issues raised in the County’s response letter. …
https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142Town of Cohocton – Town Clerk Cash Shortage (2014M-325)
The purpose of our audit was to review the Town Clerks fiscal operations for the period January 1 2008 through March 17 2014
https://www.osc.ny.gov/local-government/audits/town/2015/05/15/town-cohocton-town-clerk-cash-shortage-2014m-325Franklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)
… from the hamlet of Franklin Square, Nassau County, in which it is located. The District is governed by an … no use was recorded for either vehicle in the vehicle use log until May 2016. Key Recommendations Determine whether the … use of public funds. Enforce the use of the vehicle use log by ensuring that the log is completely filled out each …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20State Authority Contract Approval, Reporting and Filing
… prior approval using the Contract Submission System (CSS). Log in to the Contract Submission System View User …
https://www.osc.ny.gov/public-authorities/state-authority-contract-approval-reporting-and-filingState Comptroller DiNapoli Releases State Audits
… that were not credited to the state Department of Civil Service from Jan. 1, 2011 through Dec. 31, 2013. In a … the remittance of $338,649 in drug rebate revenue to Civil Service. In addition, UHC officials agreed to remit … $1,498,719 in drug rebate revenue to the Department of Civil Service as it was required to do during from Jan, 1, …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-state-auditsInventory Controls
… ITSM contains many errors, including missing devices, with 17,887 devices categorized as absent after they could not be …
https://www.osc.ny.gov/state-agencies/audits/2025/02/14/inventory-controlsState Comptroller DiNapoli Releases State Audits
… that were not credited to the state Department of Civil Service from Jan. 1, 2011 through Dec. 31, 2013. In a … the remittance of $338,649 in drug rebate revenue to Civil Service. In addition, UHC officials agreed to remit … $1,498,719 in drug rebate revenue to the Department of Civil Service as it was required to do during from Jan, 1, …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-state-audits-0DiNapoli: Proposed Congressional Cuts to SNAP Program Mean More New Yorkers Without Enough Food
… and reduce the value of future benefits according to a new report by State Comptroller Thomas P. DiNapoli. The most … programs. However, as DiNapoli notes in the Enacted Budget Report for State Fiscal Year 2025-26 , the financial plan … of the economy and the threat of federal funding cuts. Report Federal Actions Threaten to Exacerbate Rising Food …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-proposed-congressional-cuts-snap-program-mean-more-new-yorkers-without-enough-foodOpinion 90-16
… conflicts of interest of municipal officers and employees (see General Municipal Law, §800[4],[5]). For purposes of … or demand against or agreement with a municipality (see General Municipal Law, §800[2]). An interest in a … contained in General Municipal Law, §802 are applicable (see General Municipal Law, §801[1]). Any contract willfully …
https://www.osc.ny.gov/legal-opinions/opinion-90-16Opinion 2004-9
… programs pursuant to agreements under Public Health Law) GENERAL MUNICIPAL LAW §103(8); PUBLIC HEALTH LAW §2803-a: Purchases by a county on behalf of a "municipal … competitive bidding requirements under General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-2004-9Opinion 88-8
… to contracts made prior to the officer's or employee's election or appointment, we note that this provision would … of interest in any contract entered into after his election or any renewal after his election of a contract entered into prior to his election. …
https://www.osc.ny.gov/legal-opinions/opinion-88-8Opinion 96-22
… in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund (transfer of moneys to contingency and tax stabilization … or acquired, the governing board may: (a) authorize the transfer of all or part of the unexpended balance to another … as in this instance, the governing board may authorize the transfer of all or part of the unexpended balance only to the …
https://www.osc.ny.gov/legal-opinions/opinion-96-22Opinion 97-6
… to materially change the law, and courts must seek the new legislative purpose and construe the law so that it may …
https://www.osc.ny.gov/legal-opinions/opinion-97-6Opinion 91-51
… the opinion. MUNICIPAL FUNDS -- Inter-fund Advance (from county sewer district fund to general fund) COUNTIES -- Fund … fund to general fund) GENERAL MUNICIPAL LAW, §§9-a, 453; COUNTY LAW, §271: A county may temporarily advance county sewer district user … Whether a county chief fiscal officer may temporarily utilize for …
https://www.osc.ny.gov/legal-opinions/opinion-91-51State Comptroller DiNapoli Releases Municipal and School Audits
… the deficits in the water and wastewater funds. The 2026 budget includes a proposed tax levy increase of $198,675 (2%) which will exhaust 86.37% … taxpayers equitably because it inappropriately allocated sales tax revenues totaling $1.1 million to the TW funds …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsOpinion 94-7
… bear on the issues discussed in the opinion. AMBULANCE SERVICES -- Fees (imposition of fees for services of an emergency rescue and first aid squad) LOCAL LAWS -- Fees (for services of emergency rescue and first aid squad) -- … a village board may impose fees upon users of ambulance services provided by the emergency first aid and rescue squad …
https://www.osc.ny.gov/legal-opinions/opinion-94-7Opinion 94-25
… Law, §176-b; Village Law, §10-1006; see also, White on New York Corporations, §1402.00[1]). Thus, in our view, an …
https://www.osc.ny.gov/legal-opinions/opinion-94-25Oversight of Water Supply Emergency Plans
… have completed and submitted updated emergency response plans timely, including vulnerability assessments, to the … to the Department for review at least once every 5 years. Plans must include both an Emergency Response Plan (ERP) and … on the remaining 317 Water Systems.) Key Findings The Plans for most of the 317 Water Systems that were required to …
https://www.osc.ny.gov/state-agencies/audits/2023/06/27/oversight-water-supply-emergency-plansState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … to ensure the annual report filed with the New York State Authorities Budget Office and the Office of the State Comptroller was accurate with respect to job … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… that despite the scarcity of affordable housing, vacant apartments were generally not filled within the 120-day time frame, with 1,286 apartments taking, on average, 222 days to fill, including … vacant for a year or longer. Protracted delays in filling apartments cost the developments about $9.1 million in …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-audits