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State Comptroller DiNapoli Releases Municipal & School Audits
… Thomas P. DiNapoli today announced the following local government and school audits were issued. Village of Corinth … Thomas P DiNapoli today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli Announces State Contract and Payment Actions for November 2015
… services for traditional lottery products such as Mega Millions, Power Ball and scratch-off tickets. $388,000 to …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-announces-state-contract-and-payment-actions-november-2015DiNapoli Report Finds Medicaid Costs for Treating Asthma Rising
… rose more than 26 percent in the last five years, as the state's overall annual asthma bill topped $1.3 billion for … lost productivity, according to a report released today by State Comptroller Thomas P. DiNapoli. "Asthma isn't just … among older Medicaid recipients is especially high. The state needs to better understand asthma trends and better …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-report-finds-medicaid-costs-treating-asthma-risingUnified Court System Bulletin No. UCS-319.1
… are affected. Background: Chapter 1 of the Laws of 2023, which implements the 2021-2026 agreements between the … Check Date 2022 Administration 25 Lag 03/31/2022 03/29/2023 Eligibility Criteria: Retroactive Increase All employees … Addl Earnings: See Payment Amount below End Date: 03/29/2023 Payment Amount Employees who have already received an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-3191-retroactive-april-2022-ucs-sled-payment-increaseNew York City Department of Homeless Services – Oversight of Contract Expenditures of Samaritan Daytop Village, Inc.
… the fiscal years ended June 30, 2020 and June 30, 2021. In addition, we reviewed limited aspects of DHS’ claim … services for eligible homeless families and individuals in New York City (City) and for providing fiscal oversight of the homeless shelters. In July 2013, DHS contracted with Samaritan, a City-based …
https://www.osc.ny.gov/state-agencies/audits/2024/02/06/new-york-city-department-homeless-services-oversight-contract-expenditures-samaritan-daytopState Agencies Bulletin No. 2067
… Dutchess counties LOC 1 - Nassau, Suffolk counties LOC 2 - NYC, Rockland, Westchester counties Earnings Codes and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2067-april-2020-2021-and-2022-retroactive-increases-location-pay-andOpinion 92-14
… mechanics' lien deposit may be refunded without a court order); (entitlement to CPLR §8010 fee when mechanics' lien … under which a county treasurer may properly refund a deposit to discharge a mechanic's lien without a court order. … do not require a court order authorizing a refund of the deposit to the depositor ( Martens v O'Neill , 131 App Div …
https://www.osc.ny.gov/legal-opinions/opinion-92-14City of Lockport – Budget Review (B20-1-9)
… hire four new firefighters each year from 2021 through 2023, but have not documented this in a written agreement …
https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-lockport-budget-review-b20-1-9Town of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)
… Town Supervisor (Supervisor) maintained complete, accurate and timely accounting records and reports. Key Findings The Board did not provide adequate … Town Supervisor Supervisor maintained complete accurate and timely accounting records and reports …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87Opinion 90-8
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Local Laws (preemption) LOCAL LAWS -- Preemption (foreign fire insurance taxes) INSURANCE LAW, §§9104(g), 9105(e); … provisions governing the distribution and use of foreign fire insurance tax moneys remain operative following the …
https://www.osc.ny.gov/legal-opinions/opinion-90-8Opinion 90-39
… on behalf of a fire district on properties which are exempt from fire district taxes to defray the cost of … may impose a "special tax" on various properties which are exempt from fire district taxes to defray the cost of … taxes may not be imposed upon property which is otherwise exempt (see, e.g., Real Property Tax Law, article 4, …
https://www.osc.ny.gov/legal-opinions/opinion-90-39DiNapoli: Audit Finds Misuse of Funds in Town of Fishkill
… The former recreation director in the town of Fishkill allegedly misused as much as $50,000 generated by the town’s senior center, … paid day trips and overnight trips. The town’s recreation director is responsible for the center’s financial … The former recreation director in the town of Fishkill allegedly misused as much as …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-finds-misuse-funds-town-fishkillVillage of Nelliston – Department of Public Works Payroll (2015M-104)
… Purpose of Audit The purpose of our audit was to examine the Village’s Department of Public Works (DPW) …
https://www.osc.ny.gov/local-government/audits/village/2015/08/21/village-nelliston-department-public-works-payroll-2015m-104Town of Berkshire – Procurement and Conflict of Interest (2023M-84)
… competition for purchases while avoiding conflicts of interest. Key Findings The Town Board (Board) did not … seek competition for purchases or avoid conflicts of interest. As a result, goods and services may not have been … Highway Superintendent (Superintendent) had a prohibited interest in a contract between the Town and his construction …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-berkshire-procurement-and-conflict-interest-2023m-84College of Staten Island - Examination of Fast Track MK LLC
… our examination was to determine if the College conducted an appropriate procurement for the goods provided by Fast Track and submitted an appropriate claim for payment to our Office for those … our examination was to determine if the College conducted an appropriate procurement for the goods provided by Fast …
https://www.osc.ny.gov/state-agencies/audits/2016/02/05/college-staten-island-examination-fast-track-mk-llcXV.12 Refund of Appropriation and Report of Moneys Received – XV. End of Year
… the account code will need to be changed to 32207 Refund – lapsed approps, see Chapter VII.3 - AP Adjustment Vouchers / …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv12-refund-appropriation-and-report-moneys-receivedTown of Highlands – Receiver of Taxes and Assessments (2021M-120)
… whether the Town of Highlands (Town) Receiver of Taxes and Assessments (Receiver) properly billed, collected, and disbursed taxes, fees and penalties. Key Findings The former Receiver, who … whether the Town of Highlands Town Receiver of Taxes and Assessments Receiver properly billed collected and …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-receiver-taxes-and-assessments-2021m-120Town of Brasher – Spending of Casino Compact Money (2013M-131)
… purpose of our audit was to review the Town’s spending of casino compact moneys for the period January 1, 2010, to … $2.1 million. Key Findings The Board generally expended casino compact revenue during our audit period in accordance … uses. Key Recommendations Ensure all expenditures of casino compact moneys are authorized and adequately …
https://www.osc.ny.gov/local-government/audits/town/2013/07/26/town-brasher-spending-casino-compact-money-2013m-131Town of Dresden – Board Oversight of Financial Activities (2012M-191)
… subsequent years and did not file its 2012 property tax cap computation with OSC. Our calculation of the property tax cap limitation resulted in the Town property tax levy exceeding the cap limit by approximately $11,800. The Board did not audit …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191Adequacy of 2021 Budgets - City of Saratoga Springs (S9-21-10)
… and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay capital projects, which could result in future delays to other projects to maintain and improve … Springs (City) is one of the local governments included in our review. The City is located in Saratoga County. Key …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/adequacy-2021-budgets-city-saratoga-springs-s9-21-10