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Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … long-term financial and capital/infrastructure plans to set forth the town’s objectives and goals. The board also has not established any policies or procedures to govern the level of fund balance to maintain for each …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… the following audits have been issued. Office of Temporary and Disability Assistance – Controls Over the Empire State … requirements, inadequate conditions at some housing units, and inadequate case management for support services. New York City Civilian …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-auditsNew York State Comptroller DiNapoli and California Controller Yee Urge S.E.C. to Mandate Climate Change Disclosures
… private sector is increasingly aware of the urgent need for climate risk disclosure. For example, a 2019 survey of 215 of the world's 500 largest … that they identified climate change as being material for 72 out of 79 industry sectors. As part of the letter …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-and-california-controller-yee-urge-sec-mandate-climate-changeArea #4 – Contracts and Service Level Agreements for IT Services – Information Technology Governance
… that specifies the level of service to be provided by the vendor and clearly states your needs and expectations, … allow the local government or school to reduce its payment by a given percentage if that percent is not achieved. In our … starting point for negotiation. SLAs should be reviewed by the local government’s or school’s legal counsel and IT …
https://www.osc.ny.gov/local-government/publications/it-governance/area-4-contracts-and-service-level-agreements-it-servicesOpinion 93-8
… and what procedures or indices will be used to compute the new rate. You have asked whether a variable rate bond or note … and what procedure or indices will be used to compute the new rate. In this regard, we note that, in our opinion, the …
https://www.osc.ny.gov/legal-opinions/opinion-93-8DiNapoli: Limited Regulation of Adult Day Care Programs Poses Potential Risks to Vulnerable Adults
… disabled adults or seniors at potential risk, according to an audit released today by State Comptroller Thomas P. … a clear need for a more comprehensive system of regulation to ensure the wellbeing of many more vulnerable New Yorkers. … at designated times of a day. The services can help to delay or prevent the need for nursing home care and other …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-limited-regulation-adult-day-care-programs-poses-potential-risks-vulnerable-adultsTown of New Berlin – Ambulance Company Loan (2013M-22)
… five-member Town Board, comprising the Town Supervisor, and four Council members, govern the Town. The Town’s annual … $1.86 million, financed primarily by real property taxes and sales tax. Key Finding The Board authorized and paid a total of $125,000 toward two loans to a private, …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22Town of Westport – Internal Controls Over Water and Sewer Charges (2015M-128)
The purpose of our audit was to review the Towns internal controls over water and sewer charges for the period January 1 2014 through March 31 2015
https://www.osc.ny.gov/local-government/audits/town/2015/09/18/town-westport-internal-controls-over-water-and-sewer-charges-2015m-128DiNapoli: Georgia Woman Allegedly Stole Over $450K in NYS Pension and Social Security Payments
… Gail S. Ennis today announced the arrest of a Georgia resident, Sandra Smith, for allegedly stealing over $450,000 … us. I also thank the U.S. Attorney’s Office and Special Assistant U.S. Attorney Diane Schulman for prosecuting this … by filing a complaint online at https://www.osc.state.ny.us/investigations , or by mailing a complaint to: Office …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-georgia-woman-allegedly-stole-over-450k-nys-pension-and-social-security-paymentsOpinion 93-6
… of the General Municipal Law does not provide authority for) MUNICIPAL COOPERATION -- Fire Protection (article 5-G of the General Municipal Law does not provide authority for town fire protection contracts) GENERAL MUNICIPAL LAW, … district. Town Law, §184 provides the exclusive authority for a town to contract for fire protection services on behalf …
https://www.osc.ny.gov/legal-opinions/opinion-93-6Opinion 93-16
… employees during regularly assigned work periods) WORDS AND PHRASES -- "Regularly Assigned Work Periods" (meaning for … is required ordinarily to be at work under the terms and conditions of his or her employment. Permitting a … assigned work periods" is not defined by statute or by case law. The term "regularly", however, is commonly defined …
https://www.osc.ny.gov/legal-opinions/opinion-93-16XIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… should consider the possibility of AROs when acquiring new capital assets. Per Paragraph 6 of GASBS 83, the …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsCity of Glens Falls – Financial Condition (2013M-150)
… general fund appropriations for the 2013 fiscal year are approximately $16.7 million. The City’s budgeted water … susceptible to fiscal stress if the declining trends are allowed to continue. City officials are aware of the low level of fund balance in the general …
https://www.osc.ny.gov/local-government/audits/city/2013/08/02/city-glens-falls-financial-condition-2013m-150Town of Cherry Valley – Budget Review (B4-14-21)
… year are reasonable. Background The Town of Cherry Valley is located in Otsego County. Our Office completed a review of …
https://www.osc.ny.gov/local-government/audits/town/2014/11/12/town-cherry-valley-budget-review-b4-14-21City of North Tonawanda – Financial Operations (2012M-203)
… volunteer fire companies and the City’s purchasing process for the period January 1, 2011, to August 31, 2012. … five member Common Council. The City’s general fund budget for the 2012 fiscal year is $34.7 million. Key Findings The … and supplies totaling $140,703 in 2011. We found that for all 24 claims tested, department supervisors did not …
https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203North Country Kids, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by North County Kids, … fiscal year ended June 30, 2013. Background North Country is an SED-approved, for-profit special education provider … rate-based preschool special education programs (Programs) it operated. Key Findings For the two years ended June 30, …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/north-country-kids-inc-compliance-reimbursable-cost-manualFar Rockaway Pre-School Provider "Investor" Pleads Guilty in Theft of Education Funds Intended for Special Needs Students
… to preschoolers with disabilities, has pleaded guilty for his participation in a scheme that stole millions of … funding between 2005 and 2012 – money that was intended for special needs students between ages three and five. "More than $1 million in funds intended for special needs preschoolers was instead used by Daniel …
https://www.osc.ny.gov/press/releases/2017/04/far-rockaway-pre-school-provider-investor-pleads-guilty-theft-education-funds-intended-special-needsDiNapoli: Pleasant Valley Town Clerk Charged in Theft of Fees
… said. "My staff, working with law enforcement, exposed the money transfers that Ms. Hart allegedly used to mask her … Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-pleasant-valley-town-clerk-charged-theft-feesTown of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… the town-wide and town-outside-village general and highway funds. The Town has not used appropriated fund balance as an …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131Town of Wawarsing – Napanoch Water District Rents and Assessments (2016M-186)
… Purpose of Audit The purpose of our audit was to examine internal controls over water … Background The Town of Wawarsing is located in Ulster County. The Town, which has approximately 13,000 residents, …
https://www.osc.ny.gov/local-government/audits/town/2016/09/30/town-wawarsing-napanoch-water-district-rents-and-assessments-2016m-186