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Village of Johnson City – Oversight of Justice Court Operations (2015M-29)
… Purpose of Audit The purpose of our audit was to review internal controls over the Justice Court’s … not ensure that the head court clerk had formal procedures to ensure that all outstanding moneys owed to the Court were pursued and collected. The Justices did not …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/05/village-johnson-city-oversight-justice-court-operations-2015m-29Security and Effectiveness of the Department of Labor’s Unemployment Insurance System
… data stored in the Department’s systems, maintaining compliance with applicable security standards, and ensuring …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-department-labors-unemployment-insurance-systemVillage of Herrings – Financial Operations and Sale of Land (2013M-41)
… properly monitored the Village’s financial operations for the period June 1, 2011, to September 30, 2012. … Board consists of a Mayor and two trustees, all elected for two-year terms. Budgeted appropriations for the fiscal year ended May 31, 2013 were approximately …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41Village of Montgomery – Board Oversight of the Treasurer’s Office (2021M-50)
… with water and sewer Village laws and codes resulting in $29,300 in penalties not being assessed. Implement sufficient … annual audits. The last required audit was conducted in 2016. Key Recommendations The Board should: Ensure the …
https://www.osc.ny.gov/local-government/audits/village/2021/07/23/village-montgomery-board-oversight-treasurers-office-2021m-50Town of Boonville – Claims Auditing and Conflict of Interest (2014M-373)
… June 30, 2014. Background The Town of Boonville is located in Oneida County, has a population of approximately 4,600 … audit process. A Board member has a prohibited interest in Town contracts. Key Recommendations Ensure that deliberate … and that the Town does not enter into any contract in which a Town officer or employee has a prohibited …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-boonville-claims-auditing-and-conflict-interest-2014m-373Town of Fishkill – Apparent Misappropriation of Senior Center Funds (2013M-246)
… activity and to assess the Board’s oversight of the Center for the period of January 1, 2011, to March 31, 2013. … County. The Town Board is the legislative body responsible for managing Town operations. The Recreation Department … card and subsequently wrote checks to her husband for reimbursement of the payments, for which the former …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-fishkill-apparent-misappropriation-senior-center-funds-2013m-246Town of Philipstown - Board Oversight of Water Billing Operations (2019M-43)
Determine whether the Board provided proper oversight of water billing operations
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-philipstown-board-oversight-water-billing-operations-2019m-43Department of Social Services – Monitoring of Service Provider Agreements (2016-MS-1)
… Cattaraugus , Chemung , Fulton , Monroe , Schenectady and Tioga . Purpose of Audit The purpose of our audit was to … for providing temporary help to eligible individuals and families with social service and financial needs to assist them with leading safe, healthy …
https://www.osc.ny.gov/local-government/audits/county/2016/07/19/department-social-services-monitoring-service-provider-agreements-2016-ms-1IX.12.P Annual Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants
… which displays both the Assistance Listing Number (ALN) and the corresponding disbursements of Federal funds or value … Audit. Furthermore, accurate presentation of both the ALN and corresponding disbursements (net of refund transactions) … receipts and disbursements posted in the SFS. Non-cash benefits represent services and products provided directly to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12p-annual-schedule-expenditures-federal-and-non-cash-awardsNew York City Department of Homeless Services – Oversight of Contract Expenditures of Samaritan Daytop Village, Inc. (2022-N-6)
To determine whether the New York City Department of Homeless Services (DHS) is effectively monitoring its contract with Samaritan Daytop Village, Inc. (Samaritan) to ensure reported costs are allowable, supported, and program related.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22n6.pdfThe Tourism Industry in New York City
… U.S. is expected to recover earlier, by 2023. According to STR, a global hospitality industry consultant, through the …
https://www.osc.ny.gov/reports/osdc/tourism-industry-new-york-cityOpinion 90-19
… the management of the affairs and the disposition of the funds of the fire department, to call meetings of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-19Opinion 2007-3
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (entitlement to “other … no increase on or after August 2, 1999) PUBLIC OFFICERS AND EMPLOYEES -- Compensation (entitlement of police chief to … ranking subordinate in the village police department and is in a bargaining unit (the “next subordinate officer”), …
https://www.osc.ny.gov/legal-opinions/opinion-2007-3Inspector General
… New Yorkers need assurances that the Office is guided by the highest ethical standards and principles in the conduct of its business. Comptroller Thomas P. DiNapoli's Executive … or his designee. (d) The Inspector General shall provide a copy of the final report to the State Comptroller and his …
https://www.osc.ny.gov/common-retirement-fund/resources/inspector-generalState Agencies Bulletin No. 828
To provide agency procedures to process Longevity Payments and adjustments for overtime payments
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/828-april-2007-and-april-2008-50000-longevity-payments-long-term-seasonalState Agencies Bulletin No. 808
To provide agency procedures to process Longevity Payments and adjustments for overtime payments
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/808-april-2007-and-april-2008-50000-longevity-payments-long-term-seasonalDiNapoli and William Glasgall Op-Ed
… Thomas P. DiNapoli and William Glasgall, Senior Director, Public Finance, at the Volcker Alliance , a nonprofit based … accounting standards; auditing local governments and school districts to highlight areas of fiscal improvement; …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-and-william-glasgall-op-edDiNapoli: One-in-Four Homeless Shelter Clients with Serious Mental Health Issues Were Not Placed in a Mental Health Shelter
… NYC Department of Homeless Services (DHS) is falling short in meeting the needs of homeless New Yorkers, particularly those with mental health and … or substance abuse issues and individuals were placed in a shelter that could not give them the help they needed. …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-one-four-homeless-shelter-clients-serious-mental-health-issues-were-not-placed-mental-healthOpinion 97-2
… to cover former school board members); (municipal cooperative health benefit plans) -- Self-Insurance (municipal cooperative health benefit plans) MUNICIPAL COOPERATION -- Insurance (municipal cooperative health benefit plans) SCHOOL DISTRICTS -- Powers …
https://www.osc.ny.gov/legal-opinions/opinion-97-2Comptroller DiNapoli Releases State Audits
… have been turned over to the State Comptroller’s Office of Unclaimed Funds and that individual troops did not always …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-audits