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Village of Poquott – Justice Court Operations (2019M-214)
… On average, reports were 14 days late. Prior to 2017, the code enforcement department did not maintain a record of …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/03/05/village-poquott-justice-court-operations-2019m-214State Agencies Bulletin No. 1032
… Pursuant to the Amendment to the Summary of Award to the State of New York-NYSCOPBA Amendment to the Final and Binding Award of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1032-retroactive-increase-guaranteed-pre-shift-briefing-minimum-employeesServices to Workers Under the Worker Adjustment and Retraining Notification Act (2022-S-11) 180-Day Response
To determine whether the Department of Labor (Department) is providing appropriate and timely services to workers affected by closings and layoffs that are covered under the Worker Adjustment and Retraining Notification Act, and is effectively overseeing employer compliance with the Act.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s11-response.pdfServices to Workers Under the Worker Adjustment and Retraining Notification Act (2022-S-11)
To determine whether the Department of Labor (Department) is providing appropriate and timely services to workers affected by closings and layoffs that are covered under the Worker Adjustment and Retraining Notification Act, and is effectively overseeing employer compliance with the Act.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s11.pdfState Agencies Bulletin No. 885
… of 2007 amends NYS Education Law, Article 8-B, Section 392 2(c) and Article 125-A, Section 6252 2(c), eliminating the mandatory employee contribution for members who have ten (10) or more years of … a phased-in period, ultimately eliminating the employee contribution. Payroll Bulletin No. 809 describes these …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/885-elimination-mandatory-employee-contribution-members-optional-retirementDiNapoli: Convicted Drunk Drivers Not Installing Court-Ordered Ignition Locks
… DiNapoli said. “My auditors found convicted drunk drivers routinely violated the terms of their sentences and … of DWI is subject to a range of sanctions, including license suspension or revocation, fines, and possible jail … found that the Probation department doesn’t always check with the Department of Motor Vehicles (DMV) to see …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-convicted-drunk-drivers-not-installing-court-ordered-ignition-locksOpinion 99-9
… Municipal Law, §77-b, may pay the travel, meal, lodging, registration and tuition expenses of its city attorney for … law in New York State are required to complete a minimum number of credit hours of accredited CLE (22B NYCRR Part … board of a municipality may authorize any officer or employee to attend a "conference". The authorization …
https://www.osc.ny.gov/legal-opinions/opinion-99-9DiNapoli: Former Prattsville Town Supervisor Pleads Guilty to Fraud of State Funds
… Irene,” said State Comptroller DiNapoli. “Thanks to my partnership with United States Attorney Carla Freedman and … obtain $24,915 in grant proceeds under the New York Main Street Program. United States Attorney Freedman stated: “The New York Main Street Program was designed to make sure that grant …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-former-prattsville-town-supervisor-pleads-guilty-fraud-state-fundsDiNapoli: Former CFO of St. Johnsville Volunteer Ambulance Corp. Arrested for Stealing Over $26,000
… Ambulance Corp. today was charged with stealing over $26,000 from the company, State Comptroller Thomas P. … to commit financial crimes will be held responsible for their actions,” Pearson said. “I would like to personally … From April 2023 to October 2023, she allegedly stole $26,456.04 from the company. Investigators found that she also …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-former-cfo-st-johnsville-volunteer-ambulance-corp-arrested-stealing-over-26000DiNapoli: Local Sales Tax Collections Grew in 2025
… Local government sales tax collections in New York state … following the Great Recession and before the pandemic. “Local sales tax growth ticked up last year,” said DiNapoli. … funding, as well as the continued impact of tariffs, local officials must budget carefully to safeguard the …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-local-sales-tax-collections-grew-2025DiNapoli: Former Beekman Tax Collector Sentenced for Theft of Over $86,000
… announced that Jennifer Colucci, a former tax collector for the town of Beekman, was sentenced to pay full … My thanks to District Attorney Parisi and the State Police for their assistance in ensuring justice was served in this … the law and stealing from town funds that were meant for the residents and schools within the town. We will always …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-former-beekman-tax-collector-sentenced-theft-over-86000XII.8.E Payment Assignments – XII. Expenditures
… agencies should follow to approve the assignment of contract payments to an individual or entity other than the original contract holder. Payment assignments are commonly due to … liabilities to subcontractors or other creditors of the contract. For guidance specific to Contract Assignments, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8e-payment-assignmentsCVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… two recommendations included in our initial audit report, CVS Health: Accuracy of Empire Plan Medicare Rx Drug Rebate … for NYSHIP. Since 2014, Civil Service has contracted with CVS Caremark to administer the prescription drug coverage … $2.5 billion per year. In accordance with the contracts, CVS Caremark was required to negotiate agreements with drug …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civilField of Dreams, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Field of Dreams, Inc. (FOD) on its Consolidated Fiscal … To determine whether the costs reported by Field of Dreams Inc on its Consolidated Fiscal Reports CFRs …
https://www.osc.ny.gov/state-agencies/audits/2022/10/26/field-dreams-inc-compliance-reimbursable-cost-manualDiNapoli: Weak Monitoring of Financial Reporting by NYC Housing Provider Led to Overbilling of $1 Million
… monitoring of financial reporting by contracted providers can result in waste of needed funds for supportive housing,” … and the agency’s lapses in oversight. The full audit can be found at …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-weak-monitoring-financial-reporting-nyc-housing-provider-led-overbilling-1-millionBig Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… Purpose of Audit The purpose of our audit was to examine selected District financial operations for the … lease with the Company effective January 1, 2011 to pay rent of $30,000 annually, which was double the $15,000 … value. Instead, it appears that the increase was intended to subsidize the construction of the new firehouse that will …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012mWashington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)
… Cooperative Educational Services (BOCES) officials ensured meals and refreshments (meals) provided at BOCES meetings and events (meetings) were … Key Findings BOCES officials did not adequately support meals provided at meetings were appropriate, which increased …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesPutnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)
… included $22,091 additional pay for working overtime on a Saturday. However, the BOCES Classified Employees’ … bargaining agreement (CBA) supports a Tuesday through Saturday work week. Therefore, this overtime may have been avoided if some employees worked Tuesday through Saturday, as outlined by the CBA. Paid $5,445 to employees …
https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtimeOpinion 2002-10
… deemed historical property) GENERAL MUNICIPAL LAW §§119-aa, 119-bb(2), 119-dd(3): A town, after due notice and public … Article 5-K of the General Municipal Law (§119-aa et seq .) relates to historic preservation in local … 5-K to mean "any building, structure, district, area, site or object, including the underground and underwater …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10-0Maintenance, Inspection, and Testing of the Event Recorder System
… inspects its Event Recorder System (ERS) and whether it has corrective action plans to fix deficiencies identified. … six MTA constituent agencies, the LIRR, founded in 1834, has grown to become the largest commuter railroad in North America. The LIRR has 124 stations on ten branches and the City Terminal Line …
https://www.osc.ny.gov/state-agencies/audits/2018/11/07/maintenance-inspection-and-testing-event-recorder-system