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Opinion 2003-4
… of a fire district may authorize payment of a claim arising from a purchase order issued by one fire … a proper charge against the fire district (17 Opns St Comp, 1961, p 315; see, also, e.g., In Re White , 51 App Div … e.g., Seif v City of Long Beach , supra ; 1990 Opns St Comp No. 90-25, p 58). Under the doctrine of ratification, …
https://www.osc.ny.gov/legal-opinions/opinion-2003-4Opinion 90-51
… of the consultant would be to number the parcels of real property within the county for subsequent inclusion in the …
https://www.osc.ny.gov/legal-opinions/opinion-90-51DiNapoli Audit Finds Gaps in NYC School Safety Planning
… and emergency situations in New York City’s schools need to be more strictly enforced by New York City’s Department of … among other issues. “The state Safe Schools Against Violence in Education Act aims to keep school children and … violence and establishes a statewide uniform system for reporting violent incidents. The SAVE Act also requires …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-audit-finds-gaps-nyc-school-safety-planningOpinion 2003-3
… credited under the program, subject to a maximum of forty years of firefighting service. A fire district may not … The legislative sponsor's memorandum in support of the bill enacted as chapter 775, with obvious reference to … credited under the terms of the program (Governor's Bill Jacket for chapter 775 of the Laws of 1988, Memorandum …
https://www.osc.ny.gov/legal-opinions/opinion-2003-3XI.16 Vendor Responsibility – XI. Procurement and Contract Management
… accounting and auditing procedures for control of property and funds, etc. The courts have also recognized a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi16-vendor-responsibilityRegistration and Enforcement of Automotive Service, Sales, and Salvage Facilities (Follow-Up)
… of automotive businesses, including registration of repair shops, dealers, dismantlers, and junk and salvage facilities …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/registration-and-enforcement-automotive-service-sales-and-salvage-facilities-followSelected Aspects of Inspecting and Licensing Radioactive Materials and Radiation Equipment
… Purpose To determine whether the New York City Department of Health and Mental Hygiene (DoHMH) ensured that facilities … inspected; facilities complied with selected licensing and registration regulations; and identified violations were … and other industries. Under an agreement between New York State and the U.S. Nuclear Regulatory Commission, DoHMH has …
https://www.osc.ny.gov/state-agencies/audits/2018/08/21/selected-aspects-inspecting-and-licensing-radioactive-materials-and-radiation-equipmentCayuga County Water and Sewer Authority – Billings and Collections (2017M-107)
… period ended over four years ago, we decided not to update and reissue the report. … Cayuga County Water and Sewer Authority Billings and Collections 2017M107 …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/20/cayuga-county-water-and-sewer-authority-billings-and-collections-2017mWilton Water and Sewer Authority – Water and Sewer Charges (2016M-329)
… Purpose of Audit The purpose of our audit was to review the Authority’s process over water … did not have written policies in place directing how and when adjustments were to be applied to customer accounts or …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/01/06/wilton-water-and-sewer-authority-water-and-sewer-charges-2016m-329Village of Waterville – Payroll and Time and Attendance Records (2017M-281)
… whether Village officials ensured employees’ salaries and wages were accurately paid and time and attendance records were properly maintained and … time records and require all supervisors to approve and sign time records. … Village of Waterville Payroll and Time …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-waterville-payroll-and-time-and-attendance-records-2017m-281Facility Oversight and Timeliness of Response to Complaints and Inmate Grievances
… of correctional facilities and for responding timely to complaints and inmate grievances. Our audit scope covers the … facilities throughout the State and the timely response to complaints and inmate grievances. The Commission receives more than 4,000 complaints and inmate grievances annually. The Commission …
https://www.osc.ny.gov/state-agencies/audits/2018/01/19/facility-oversight-and-timeliness-response-complaints-and-inmate-grievancesSelected Aspects of Collection of Bridge and Tunnel Tolls and Fees
… Purpose To determine whether the Triborough Bridge and Tunnel Authority (TBTA) has taken … include (but are not limited to): collecting the license plate number of drivers who purchase OTG tags; limiting the …
https://www.osc.ny.gov/state-agencies/audits/2017/11/14/selected-aspects-collection-bridge-and-tunnel-tolls-and-feesTown of Rossie – Records and Reports and Cash Disbursements (2013M-168)
… 31, 2012. Background The Town of Rossie is located in St. Lawrence County and has a population of 877. The Town …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168DiNapoli and Hein Announce Training For Fire Districts and EMS Agencies
… Fire Chiefs Association and Third Assistant Chief of Highland Hose Company No. 1. “County Executive Hein …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-and-hein-announce-training-fire-districts-and-ems-agenciesTown of Cayuta – Board Oversight and Cash Receipts and Disbursements (2015M-6)
… and disbursements processes for the period January 1, 2012 through December 10, 2014. Background The Town of Cayuta is located in Schuyler County and has a population of approximately 600 residents. … and employees that handled cash. Neither Code Enforcement Officer maintained records for all issued building permits. …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-cayuta-board-oversight-and-cash-receipts-and-disbursements-2015m-6Town of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)
… report – pdf] Audit Objective Determine whether the Town of DeWitt (Town) officials effectively managed the Planning … not confirm that all collections received were deposited. Of the 40 Planning and Zoning Department fees reviewed … structure, and 16 were not deposited in a timely manner. Of the 463 Recreation Department fees reviewed totaling …
https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6Aid and Incentives for Municipalities (AIM) and Temporary Municipal Assistance (TMA)
… AIM In each State fiscal year, the Aid and Incentives for Municipalities (AIM) program … Municipalities will receive TMA payments in August and can use account code 3089 - State Aid, Other (Temporary … Amounts by Municipality [xlsx] (last updated July 2025) … Find information on Aid and Incentives for Municipalities AIM …
https://www.osc.ny.gov/local-government/data/aid-and-incentives-municipalities-aim-and-temporary-municipal-assistance-tmaDiNapoli: MTA'S Homeless Outreach Program Didn't Do Much Outreach
… (MTA), and homeless New Yorkers, have been shortchanged by the nonprofit hired to provide outreach services at Penn … was only doing a fraction of the work it is required to do under its contract. The MTA officials told auditors they … on the door of the outreach office in Penn Station, where they sometimes hung a “closed” sign on the door even …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-mtas-homeless-outreach-program-didnt-do-much-outreachOpinion 91-29
… board or trustees may require the treasurer to be bonded. You ask whether the Volunteer and Exempt Firemen's Benevolent … (e.g., a rechargeable flashlight). You also ask how the Lakeview Fire Department could be made the recipient … such moneys (Nassau County Civil Divisions Act, §647.6) would have the effect of requiring the moneys to be paid to …
https://www.osc.ny.gov/legal-opinions/opinion-91-29Village of Horseheads - Claims and Auditing and Disbursements (2023M-134
Determine whether Village of Horseheads (Village) officials properly audited claims and authorized non-payroll disbursements.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/horseheads-village-2023-134.pdf