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BOCES Milk Bidding (2018-MS-2)
… whether Board of Cooperative Educational Services (BOCES) milk bidding practices foster competition. Key Findings Milk bidding practices used generally resulted in receiving … to receive the lowest price for chocolate fat free milk half-pints. May have saved as much as $355,000 (15 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/07/27/boces-milk-bidding-2018-ms-2Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Energy Performance Contract (2015M-315)
… Background The Tompkins-Seneca-Tioga BOCES is located in Tompkins County and is an association of nine component … the four year construction period that were not included in the original contract. We project BOCES will realize an additional $112,000 in reduced energy consumption costs over the EPC’s life. Key …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/04/tompkins-seneca-tioga-board-cooperative-educational-services-energy-performanceGenesee Valley Board of Cooperative Educational Services – Purchasing (2016M-259)
… 22,200 students, in Genesee, Livingston, Steuben and Wyoming Counties. BOCES is governed by an 11-member Board … to foster competition. Key Recommendations Review and revise the purchasing policy to include specific language …
https://www.osc.ny.gov/local-government/audits/boces/2016/10/21/genesee-valley-board-cooperative-educational-services-purchasing-2016m-259Appendix A — Volunteer Firefighter Training Approvals – Travel and Conference Expense Management
… requirements depending on the location of the training school or course. These additional requirements are … Requirements Outside the county or counties where the district/municipal corporation is located but within New York State Prior approval of the governing board of the district/municipal corporation. Outside of New York State …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-volunteer-firefighter-training-approvalsOversight of Persons Convicted of Driving While Intoxicated (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Oversight of Persons Convicted … of Driving While Intoxicated ( 2015-N-2 ). Background In New York City, persons convicted of DWI who are sentenced … Key Finding The Office has made significant progress in addressing the issues identified in our initial report. Of …
https://www.osc.ny.gov/state-agencies/audits/2018/11/29/oversight-persons-convicted-driving-while-intoxicated-followDiNapoli: Springport Town Clerk Pleads Guilty After Faking Retirement Benefits
… Deborah Waldron pleaded guilty Wednesday in Aurelius Town Court to official misconduct and attempted computer trespass, … and agreed to resign for her attempts to boost her state retirement benefits by using a town computer, State … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-springport-town-clerk-pleads-guilty-after-faking-retirement-benefitsCity of Batavia – Business Improvement District (2017M-283)
… Purpose of Audit The purpose of our audit was to determine whether City officials properly accounted for … own board of directors, which performs many District day-to-day management functions. The 2017-18 BID charge was … funds. City officials did not maintain adequate records to properly account for BID funds. BID charges exceeded the …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283West Niles Fire Company – Financial Activities (2017M-205)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of Company operations to ensure financial activity was properly recorded and … July 26, 2017. Background The West Niles Fire Company is a not-for-profit organization, incorporated in 1977 and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/05/west-niles-fire-company-financial-activities-2017m-205DiNapoli: Former Clerk/Treasurer of Village of Norwood Pleads Guilty to Stealing Over $70K From Village
… St. Lawrence County District Attorney Gary Pasqua and the New York State Police today announced that Nancy … Berger treated the village as her personal bank account and abused the public’s trust,” DiNapoli said. “I thank District Attorney Pasqua and the New York State Police for their partnership. Justice …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-clerktreasurer-village-norwood-pleads-guilty-stealing-over-70k-villageDiNapoli: Former Director Allegedly Stole $1,700 From Hornell Partners for Growth
… festival and earmarked for the city’s Business Improvement District, according to New York State Comptroller Thomas P. DiNapoli, the New York State Police and Steuben County District Attorney Brooks Baker. Michelle “Shelly” Stevens is …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-former-director-allegedly-stole-1700-hornell-partners-growthTown of Schuyler – Financial Management (2014M-182)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management for the period … through December 31, 2013. Background The Town of Schuyler is located in Herkimer County and has a population of … 2014 fiscal year were approximately $1.6 Million. The Town is governed by an elected Town Board, which comprises a …
https://www.osc.ny.gov/local-government/audits/town/2014/08/29/town-schuyler-financial-management-2014m-182OnTECH Charter High School - Information Technology (2023M-71)
Determine whether OnTECH Charter High School (School) officials ensured information technology (IT) systems were adequately secured and protected against unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/ontech-charter-high-school-2023-71.pdfReview of the Enacted Budget: State Fiscal Year 2021-22
… At this time, DOB has not indicated whether the 5 percent withholding that remains from certain local aid payments in …
https://www.osc.ny.gov/reports/budget/review-enacted-budget-state-fiscal-year-2021-22Opinion 95-8
… (remittance of forfeiture moneys) CIVIL PRACTICE LAW AND RULES, §1349; COUNTY LAW, §§550, 700: Forfeiture moneys distributed to a claiming … to general fiscal and budgetary controls (see, e.g., Town Law, §§103[1], 150; Village Law, §§5-500 [1], 8-800). …
https://www.osc.ny.gov/legal-opinions/opinion-95-8New York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2019
… Message from the Comptroller November 2020 In the wake of the COVID-19 pandemic, New Yorkers have seen how the … (SSI). Payments from Washington for federal employee retirement benefits and veterans’ benefits to New York were … in the economy as well as policy actions that affect levels of spending and revenues. The federal deficit is …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2019Cicero Fire District – Financial Condition (2023M-132)
Determine whether the Cicero Fire District (District) Board of Fire Commissioners (Board) received adequate financial reports and effectively managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/cicero-fire-district-2023-132.pdfFly Creek Fire District – Non-Payroll Disbursements (2022M-115)
Determine whether the Fly Creek Fire District’s (District) non-payroll disbursements were supported, for proper District purposes, competitively procured and audited prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/fly-creek-fire-district-2022-115.pdfMiddletown No. 1 Fire District – Annual Financial Reports (2020M-160)
Determine whether the Middletown No. 1 Fire District (District) Treasurer filed the required annual financial reports with the Office of the State Comptroller (OSC).
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/middletown-no1-district-2020-160.pdfOpinion 91-52
… Bidder (responsibility of bidder as distinguished from debarment) LOCAL LAWS -- Competitive Bidding … ... to the lowest responsible bidder furnishing the required security after advertisement for sealed bids in the … of local laws on or after September 1, 1953 (1991 Opns St Comp No. 91-1, p 1; 1981 Opns St Comp No. 81-109, p 111; 1980 …
https://www.osc.ny.gov/legal-opinions/opinion-91-52State Comptroller DiNapoli Releases Municipal Audits
… City of Troy and the West Ghent Volunteer Fire Company . "In today's fiscal climate, budget transparency and … that the significant revenue and expenditure projections in the tentative budget were reasonable and the town's 2018 … the audit period. The college's purchasing policy also does not address insurance coverage. City of Lockport – …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits