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Town of Andes - Conflict of Interest and Cash Receipts and Disbursements (2019M-194)
… complete report - pdf] Audit Objective Determine whether the Board ensured that Town officials did not have prohibited interests in Town contracts. Determine whether Town officials ensured that … Determine whether Town officials ensured that the Supervisors disbursements …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-andes-conflict-interest-and-cash-receipts-and-disbursements-2019m-194Town of Otselic – Records and Reports and Conflict of Interest (2021M-36)
… are familiar with and follow requirements as they relate to conflicts of interest. Town officials generally agreed …
https://www.osc.ny.gov/local-government/audits/town/2021/07/16/town-otselic-records-and-reports-and-conflict-interest-2021m-36Town of Crown Point - Town Clerk/Tax Collector (2018M-263)
… the Town Clerk/Tax Collector (Clerk) properly accounted for fees (including campsite rentals), real property taxes … the Town ClerkTax Collector Clerk properly accounted for fees including campsite rentals real property taxes and …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263Town of Ulysses - Information Technology (2021M-190)
… report - pdf] Audit Objective Determine whether Town of Ulysses (Town) officials ensured information technology … Determine whether Town of Ulysses Town officials ensured information technology IT …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-ulysses-information-technology-2021m-190Village of Bainbridge - Conflict of Interest (2019M-72)
… Key Finding Trustee and his spouse are the owners of a local hardware store, organized as a partnership. As a member of the Board, the Trustee had a prohibited conflict of interest in Village contracts with the hardware store. He …
https://www.osc.ny.gov/local-government/audits/village/2019/06/28/village-bainbridge-conflict-interest-2019m-72City of New Rochelle - Elevator Inspections (2018M-62)
… ensured that elevators were inspected as required by the New York State Uniform Fire Prevention and Building Code … are inspected and certificates are on display or available for inspection. City officials disagreed with certain aspects … our comments on issues raised in the City’s response letter. …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62Opinion 89-64
… NEW YORK CONSTITUTION, ARTICLE VIII, §1; GENERAL MUNICIPAL LAW, §247; VILLAGE LAW, §1-102(1): When purchasing … terms, including price, in the public interest. This is in reply to your inquiry concerning a village which … In the absence of a statutory procedure for determining what a municipality may pay to purchase real property, the …
https://www.osc.ny.gov/legal-opinions/opinion-89-64State Comptroller DiNapoli Releases Municipal Audits
… Law. City of Cortland – Non-Contractual (NC) Employees’ Payroll Benefits (Cortland County) Two OSC audits issued in …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… Officials paid BOCES $539,644 for information technology services in 2020-21 without defining roles and responsibilities for services. As a result, the roles and responsibilities of each … 1, 2020 and Dec. 31, 2021, the district paid a third-party vendor $54,996 to process the district’s Medicaid claims. …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-auditsVillage of Poquott – Justice Court Operations (2019M-214)
… The Justice was unaware that the Court clerk filed 11 of 15 monthly reports of money collected (73 percent) to the JCF after the due … the code enforcement department did not maintain a record of tickets issued or unissued. In addition, 41 tickets in the …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/03/05/village-poquott-justice-court-operations-2019m-214Town of Owego - Water Fund Operations (2021M-205)
… report - pdf] Audit Objective Determine whether Town of Owego (Town) officials provided adequate oversight of water fund operations. Key Findings Town officials did not provide adequate oversight of water fund operations. Specifically: 104 of 1,380 water … Determine whether Town of Owego Town officials provided adequate oversight of water …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-owego-water-fund-operations-2021m-205Industrial Development Agencies in New York State
… support economic development in New York. An IDA is a type of public benefit corporation that offers financial … to encourage local economic development. The goals of IDAs include increasing job opportunities and improving … Information System within 90 days following the closing of each fiscal year. Failure to comply with reporting …
https://www.osc.ny.gov/local-government/industrial-development-agencies-new-york-stateComptroller DiNapoli Releases State Audits
… Medicare claims using the National Provider Identifier (NPI) for his group practice and the related Medicaid claims using his NPI as an individual provider. The provider also did not …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-auditsDiNapoli: Wall Street Bonuses Edge Up in 2014
… year the industry has added jobs since 2011. "The cost of legal settlements related to the 2008 financial crisis … estimate is based on personal income tax trends, which do not distinguish between cash bonuses for the current year … average bonus was much stronger in the two previous years when bonuses increased by a total of 52 percent. The increase …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-wall-street-bonuses-edge-2014About this Report – 2021 Financial Condition Report
… This report provides citizens with an overview of the financial condition of New York State. It presents selected financial, economic, … more detailed financial reports issued by the Office of the New York State Comptroller, and is meant to complement …
https://www.osc.ny.gov/reports/finance/2021-fcr/about-reportIdentifying, Reporting, and Providing Services for Youth at Risk of Sexual Human Trafficking in New York City
… Objective To determine if the New York City Administration for Children’s Services and the New York City Department of … in 2010, making New York the first state in the nation to recognize sexually exploited minors as victims and not … To determine if the New York City Administration for …
https://www.osc.ny.gov/state-agencies/audits/2022/06/06/identifying-reporting-and-providing-services-youth-risk-sexual-human-trafficking-new-yorkBeaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
… officials do not provide oversight of employees who handle funds, there is an increased risk that errors or …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-andTown of Pharsalia – Board Oversight (2018M-59)
… the former Supervisor was arrested in 2019 on charges of Grand Larceny in the second degree, Scheme to … State prison. Key Recommendations Disburse Town money only after proper Board authorization. Perform a thorough annual …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-pharsalia-board-oversight-2018m-59DiNapoli: Neighborhood Banks Helping Stabilize, Revitalize City Communities
… York state have been able to deposit $20 million in these banks that will help them serve residents and businesses in … and consumer friendly neighborhood financial services are key to promoting personal savings and encouraging local … to their banking needs, while also reducing their reliance on more expensive financial services. I want to thank Spring …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-neighborhood-banks-helping-stabilize-revitalize-city-communitiesOpinion 90-14
… the developer to pay such fees directly to independent contractors performing such services. You inquire whether a … and land surveyor engaged by the town as independent contractors to perform services in connection with … a special planning board attorney employed as independent contractors by the town, we note that in 1977 Opns St Comp …
https://www.osc.ny.gov/legal-opinions/opinion-90-14