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Village of Millbrook - Financial Operations and Procurement (2018M-135)
… officials did not maintain documentation for $317,988 of restricted donations. The Village has two bank accounts … Law. Village officials disagreed with certain aspects of our findings and recommendations. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-millbrook-financial-operations-and-procurement-2018m-135Village of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)
… implemented to minimize the risks associated with the lack of segregation of the Clerk-Treasurer’s duties. The Clerk-Treasurer … or canceled check images to help minimize the risk of unauthorized transactions or other errors or …
https://www.osc.ny.gov/local-government/audits/village/2020/08/14/village-broadalbin-board-oversight-cash-receipts-and-disbursements-2020m-76Salem Central School District - Purchasing (2019M-105)
… the statutory bidding thresholds. Key Findings Our review of 60 purchases made during our audit period totaling … and implement procedures to seek competition for purchases of goods and services that were not required to be …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/salem-central-school-district-purchasing-2019m-105County of Rockland – Budget Review (B20-6-13)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2021 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/county/2020/11/13/county-rockland-budget-review-b20-6-13State Agencies Bulletin No. 516
… dated December 9, 2004. Background The Governor’s Office of Employee Relations has approved funding for the payment of … The Work Related Clothing Allowance of $52.00 per year is to be paid either through the Payroll System using the … 2003 for employees in Administration agencies. Employees who are in Active status and are part-time or hourly on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/516-csea-2003-and-2004-work-related-clothing-allowances-bargaining-units-03Sales Tax Vendor Registration Practices (Follow-Up)
… Objective To determine the extent of implementation of the recommendation included in our initial audit report, … (Report 2020-S-40 ). About the Program The Department of Taxation and Finance (Department) is responsible for … To determine the extent of implementation of the recommendation included in our …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/sales-tax-vendor-registration-practices-followDiNapoli: Wyandanch Public Library Audit Reveals Missing Cash, Excess Benefits
… Officials of the Wyandanch Public Library in Suffolk County failed to … $6,900 and allowed the president to alter the time records of a family member employed by the library which resulted in … public library’s board did not provide adequate oversight of the work performed by an independent contractor who was …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-wyandanch-public-library-audit-reveals-missing-cash-excess-benefitsComptroller DiNapoli & A.G. Schneiderman Announce Sentencing of Defendant For Stealing Over $148k in NYS Pension Benefits
… T. Schneiderman announced that Renee Kanas, 64, a resident of Tamarac, Florida, was sentenced in Albany County Supreme Court today to 6 months incarceration and 5 years of probation, $45,000 in restitution and a judgment in the amount of $103,092.24 for stealing over $148,000 in New York state …
https://www.osc.ny.gov/press/releases/2016/12/comptroller-dinapoli-ag-schneiderman-announce-sentencing-defendant-stealing-over-148k-nys-pensionDiNapoli Releases Report on Tax Check-Off Donations
… found more than $15.7 million remained in the funds as of the end of state fiscal year 2016-17. "Each year, … are used effectively and expeditiously." New York state's first PIT check-off program, Return a Gift to Wildlife, was … in the past four years, even though more than $1 million is in their accounts. Funds include: Homeless Veterans …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-releases-report-tax-check-off-donationsDiNapoli: NYC Needs to Develop Comprehensive Plan to Manage Pandemic-Battered Finances
… federal government to provide relief, as it has after each of the last two recessions. “The scope and devastation of the … in order to identify if and when deficit financing is truly needed. Washington, for its part, can, and must, … a return to pre-recession employment 33 months from the first quarter of 2020. An updated projection of the economic …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-nyc-needs-develop-comprehensive-plan-manage-pandemic-battered-financesOpinion 90-36
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … REAL PROPERTY TAXES AND ASSESSMENTS -- Payments (medium of payment - postdated checks) REAL PROPERTY TAX LAW, §924; … should return a postdated check tendered as payment of real property taxes by a taxpayer or retain the check for …
https://www.osc.ny.gov/legal-opinions/opinion-90-36DiNapoli: Former Citizens Hose Fire Company Treasurer Arrested for Stealing More Than $100,000
… A former treasurer of an Ontario County fire company was arrested for allegedly … Grand Larceny. “Jill Havens allegedly betrayed the trust of the fire company and her community by diverting funds meant to protect the residents of Shortsville and surrounding communities to fund her …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-former-citizens-hose-fire-company-treasurer-arrested-stealing-more-100000State Contract and Payment Actions in June
… In June, the Office of the State Comptroller approved 1,481 contracts for state … Inc. for a communication skills program. Department of Environmental Conservation $5.5 million with Envirotrac, … land on Poverty Hill Road in Cattaraugus County. Office of General Services $38.7 million with Spandco, Inc. for …
https://www.osc.ny.gov/press/releases/2019/07/state-contract-and-payment-actions-juneOpinion 2001-15
… in order to treat this area in the same fashion as other main thoroughfares in the town currently are treated. Section … of section 202-c (compare L 1932 ch 622 and L 1935 ch 520), and it may be presumed that the State Legislature … . 146 AD2d 888, 890, 536 NYS2d 595, 596; see gen. McKinney's Statutes §222). Therefore, it is our opinion that a …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15Town of Brant – Transparency of Fiscal Activities (S9-25-23)
… [read complete report – pdf] Audit Objective Did the Town of Brant (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? Audit Period …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/20/town-brant-transparency-fiscal-activities-s9-25-23Town of Sodus – Transparency of Fiscal Activities (S9-25-38)
… [read complete report – pdf] Audit Objective Did the Town of Sodus (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? Audit Period …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/17/town-sodus-transparency-fiscal-activities-s9-25-38Town of Fremont – Transparency of Fiscal Activities (S9-25-29)
… [read complete report – pdf] Audit Objective Did the Town of Fremont (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? Audit Period …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/08/town-fremont-transparency-fiscal-activities-s9-25-29Medicaid Program – Administrative Costs Used in Premium Rate Setting of Mainstream Managed Care Organizations
… submitting accurate administrative costs to the Department of Health (Department) and whether the Department is … and locally funded program that provides a wide range of medical services to those who are economically … and Medicaid claim costs totaled about $53 billion. Most of the State’s Medicaid recipients receive their services …
https://www.osc.ny.gov/state-agencies/audits/2017/09/13/medicaid-program-administrative-costs-used-premium-rate-setting-mainstream-managed-careUnified Court System Bulletin No. UCS-324
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic … Employees Employees in the following bargaining units who meet the eligibility criteria are affected: Civil Service …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-324-april-2023-unified-court-system-ucs-judicial-longevity-paymentOpinion 91-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Powers and Duties (execution of fire district … Whether the secretarytreasurer of a fire district would have a conflict of interest if he or …
https://www.osc.ny.gov/legal-opinions/opinion-91-8