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Opinion 90-57
… Article 11-A has been challenged (see Caruso v State of New York , Supreme Court, Albany County). January 8, 1991 …
https://www.osc.ny.gov/legal-opinions/opinion-90-57Opinion 91-30
… a sales representative for a corporation which holds State and county contracts and whose duties as sales representative … the New York State Office of General Services subject to rules promulgated by the Office of General Services pursuant … Law, §163. Under the Office of General Services' rules and regulations, a political subdivision may make purchases …
https://www.osc.ny.gov/legal-opinions/opinion-91-30Opinion 91-15
… This opinion represents the views of the Office of the State Comptroller at the time … of such a financial burden on a private party and the public benefit to be achieved therefrom ...." ( Bayswater … plat and received the park land fee payment. The answer, in our view, would be the same had the village not …
https://www.osc.ny.gov/legal-opinions/opinion-91-15DiNapoli: Perry Ambulance Service Manager Charged With Embezzlement
… County Sheriff’s Office and Wyoming County District Attorney Donald G. O’Geen. The investigation found that … Wyoming County Sheriff Gregory J. Rudolph and District Attorney O’Geen for their continued partnership in fighting … arrested and arraigned at village of Perry Court by Judge Charles Miller. Conaway was released on $1,000 bail and is …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-perry-ambulance-service-manager-charged-embezzlementState Comptroller DiNapoli Announces New Cybersecurity Training Webinars for Local Governments
… The Office of the State Comptroller has developed five new “10-minute Tech Talk” cybersecurity training webinars for … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-announces-new-cybersecurity-training-webinars-local-governmentsDiNapoli Report Looks at New York's Social Insurance Programs for Unemployed and Injured Workers
… claimed unemployment benefits for the week of Oct. 5, 2024. In 2023, there were almost 170,000 claims for workers’ … and New York’s benefit rate of 50% is common. However, in 2024, the state’s maximum benefit of $504 is lower than in 29 … paid in interest assessment surcharges through Sept. 30, 2024. Workers’ Compensation New York’s workers’ compensation …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-report-looks-new-yorks-social-insurance-programs-unemployed-and-injured-workersTown of Walton – Incompatible Duties (2016M-309)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s appointment of a … July 26, 2016. Background The Town of Walton is located in Delaware County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-walton-incompatible-duties-2016m-309Town of Plymouth – Board Oversight (2016M-190)
… March 31, 2016. Background The Town of Plymouth is located in Chenango County and serves approximately 1,800 residents. …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-plymouth-board-oversight-2016m-190City of Mount Vernon – Payroll (2014M-347)
… were approximately $96 million, of which approximately $80 million was attributed to payroll and related benefits. …
https://www.osc.ny.gov/local-government/audits/city/2015/02/13/city-mount-vernon-payroll-2014m-347Town of Baldwin – Claims Auditing (2023M-113)
… did not comply with the Town’s procurement policy. In addition: Twenty-three claims totaling approximately … when procuring goods and services. Ensure each claim has sufficient supporting documentation before …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-baldwin-claims-auditing-2023m-113Village of Greene – Investment Program (2023M-112)
… whether Village of Greene (Village) officials developed and managed a comprehensive investment program. Key Findings … $5,800 from money on deposit in the Village’s checking and savings accounts, which had an average daily balance of … Develop written investment program procedures and annually review the investment policy Consider all four …
https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112Town of Mentz – Board Oversight (2016M-403)
… September 6, 2016. Background The Town of Mentz is located in the central part of Cayuga County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-mentz-board-oversight-2016m-403Town of Homer – Non-Payroll Disbursements (2023M-63)
… action. Appendix B includes our comment on issues raised in the Town’s response letter. … audit town homer …
https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63Town of Greig – Long-Term Planning (2023M-13)
… We reviewed the Town’s capital assets and found: 15 of the 27 pieces of major highway equipment (56 percent) were beyond their optimal … Town being unable to use more than $73,000 of available State aid funding as of the end of 2021. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13Village of Islandia – Information Technology (2021M-100)
… report - pdf ] Audit Objective Determine whether Village of Islandia (Village) officials ensured information … assets were adequately protected from unauthorized access, use and loss. Key Findings Village officials did not ensure IT assets …
https://www.osc.ny.gov/local-government/audits/village/2021/11/12/village-islandia-information-technology-2021m-100Town of Groveland – Fiscal Oversight (2014M-285)
The purpose of our audit was to examine the oversight and management of the Towns fiscal operations for the period January 1 2012 through December 31 2014
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-groveland-fiscal-oversight-2014m-285Village of Hancock – Insurance Withholdings (2022M-108)
… Board (Board) action to support the contribution rates for dental insurance. Four employees overpaid a total of … Deputy Clerk Treasurer (Deputy) did not adjust deductions for plan changes timely. Two retirees overpaid a total of $477 for health insurance. Key Recommendations Provide oversight …
https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108State Agencies Bulletin No. 1016
… Immediately Background Maintaining up-to-date addresses for employees enables the State to provide high quality … and save money on postage. Because addresses are used for such critical tasks as direct employee contact, mailing … the organization to be Move-Update Certified and eligible for discount postal rates. OSC has begun using this service …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1016-maintaining-date-employee-addresses-payserv-systemTown of Carlisle – Fund Balance (2017M-106)
… 1, 2016 through February 7, 2017. Background The Town of Carlisle is located in Schoharie County and has a population … needs based on historical or other known trends. … Town of Carlisle Fund Balance 2017M106 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106City of Johnstown – Information Technology (2020M-127)
… safeguarded information technology (IT) resources to ensure personal, private and sensitive information (PPSI) … City officials did not adequately safeguard IT resources to ensure PPSI was protected. The failure to protect PPSI can … recovery plan. City officials were given an opportunity to respond to our findings and recommendations within 30 days of …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-information-technology-2020m-127