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Town of Smyrna – Claims Audit Process (2022M-161)
… – pdf] Audit Objective To determine whether the Town of Smyrna (Town) Board (Board) properly audited claims prior … purchases totaling $58,502 were approved without evidence of compliance with the Town’s procurement policy. Diesel fuel … purchases totaling $46,655 were approved without evidence of compliance with competitive bidding requirements. Town …
https://www.osc.ny.gov/local-government/audits/town/2023/01/06/town-smyrna-claims-audit-process-2022m-161Spackenkill Union Free School District – Professional Services (2021M-89)
… policy when procuring professional services. As a result, taxpayers have little assurance that procurements … This represents at least 60 percent of the total paid to professional service providers during the audit period. Paid a professional service provider $273,551 without a written …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/spackenkill-union-free-school-district-professional-services-2021m-89Frankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)
… not ensure that cash receipts were adequately documented. Of 125 deposits totaling $318,091 made during the audit …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activitiesMarcellus Central School District – Procurement (2016M-230)
… service contracts totaling almost $1.1 million without the benefit of competition, as required by the … District officials made 15 purchases totaling $98,837 without obtaining three quotes as required, and District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/marcellus-central-school-district-procurement-2016m-230DiNapoli: DMV Must Do More to Crack Down on Unregistered Auto Repair Shops
… repair shops and inspection stations from operating without valid registrations, putting consumers at an … repair shops and inspection stations from operating without valid registrations putting consumers at an increased …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-dmv-must-do-more-crack-down-unregistered-auto-repair-shopsComptroller DiNapoli: Schools Must Do More to Limit Access to Sensitive Student Databases
… already made. Their responses are included in the final report: …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-schools-must-do-more-limit-access-sensitive-student-databasesTravel Advisory No. 17
… , the employee’s supervisor and the agency are responsible for ensuring its employees, particularly those assigned to …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/17-agency-provided-meals-state-employeesOpinion 94 - 23
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Extension (of district located within two towns) TOWN LAW, §§170, 172-d: In the case of the extension of a fire district located within two towns, if the proposed …
https://www.osc.ny.gov/legal-opinions/opinion-94-23Opinion 88-60
… character of which is neither a purchase nor contract for public work, is not subject to competitive bidding. … officials have a duty to secure fair reasonable terms for such arrangements. You ask under what circumstances an … to sell village real property which is no longer needed for village purposes (Village Law, §1-102[1]), it is a …
https://www.osc.ny.gov/legal-opinions/opinion-88-60State Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Village of Corinth – Investment Program (Saratoga County) Village … accounts, which had an average monthly available balance of $4.8 million. Had officials considered other legally … and transparent to the public; establish controls to address the lack of segregation of the clerk-treasurer’s …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-auditsFred S. Keller School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Fred S. Keller School (FSK) on its … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including … to children with disabilities who are between the ages of three and five years. FSK is reimbursed for preschool …
https://www.osc.ny.gov/state-agencies/audits/2016/12/27/fred-s-keller-school-compliance-reimbursable-cost-manualXIX.6.A Cost Allocation – XIX. Project Costing (PCIP)
… be brought into the SFS for each bi-weekly pay period. The reconciliation requires that labor be based on paid payroll expenditures. A system reconciliation of costed labor from a time and labor system … paid in PayServ will occur by pay period and employee. The reconciliation between costed labor and payroll expenditures …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6a-cost-allocationDiNapoli: Former Medical Office Manager Arrested for Scheme to Defraud the New York State Health Insurance Plan
… took advantage of her position to fund her lifestyle at the expense of the taxpayers,” DiNapoli said. “Thanks to … The providers had no knowledge of Bradshaw’s scheme at the time she submitted the claims. Through this scheme, … taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-former-medical-office-manager-arrested-scheme-defraud-new-york-state-health-insurance-planDiNapoli: Federal Data Shows New York's Losses in Fourth Grade Math and Reading Scores Are Double National Average
… New York State Comptroller Thomas P. DiNapoli today released … advantage of available resources to help students that are most in need get caught up, before time runs out.” Recent …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-federal-data-shows-new-yorks-losses-fourth-grade-math-and-reading-scores-are-double-nationalDiNapoli: Former Poestenkill Employee Charged With Stealing $3,000 From Town
… “The defendant abused her position to treat herself to video rentals, gifts, groceries and spending money,” DiNapoli … in public service have a duty to ensure taxpayer dollars are not lost to fraud. I thank District Attorney Donnelly and … card to make $2,230 in purchases for herself, ranging from video rentals to hair accessories. She also attempted to …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-poestenkill-employee-charged-stealing-3000-townDiNapoli: SUNY Downstate Paid Consultant's Questionable Hotel and Dining Tabs
… expenses, including a prohibition on reimbursement for alcohol. In addition, the then president charged his Bermuda … Docks Oyster Bar and Seafood Grill with nearly $400 for alcohol. The total far exceeded the allowable U.S. General …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-suny-downstate-paid-consultants-questionable-hotel-and-dining-tabsDiNapoli: Greene County Couple Arrested for Allegedly Stealing Over $35,000 in Pension Payments
… defendants allegedly exploited a family member’s death to try to cheat the pension system and enrich themselves,” DiNapoli … death of Stephen’s father to the New York State and Local Retirement System (NYSLRS). Instead, a total of $30,189.80 in …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-greene-county-couple-arrested-allegedly-stealing-over-35000-pension-paymentsOpinion 88-17
… land in the subdivision without compensation. 34 Opns St Comp, 1978, p 154 is superseded to the extent it is … authorizes the town to compel uncompensated grants from the developer ...."(59 NY2d at 391, 465 NYS2d at 868) …
https://www.osc.ny.gov/legal-opinions/opinion-88-17Opinion 89-17
… of judgments and claims in tax certiorari proceedings without voter approval. 1984 Opns St Comp, No. 84-32 … district may establish a tax certiorari reserve fund without voter approval, provided, however, that the moneys … fund for the purposes specified in new subdivision (1-a) without voter approval. Because of chapter 588 expressly …
https://www.osc.ny.gov/legal-opinions/opinion-89-17St. Lawrence County Industrial Development Agency and Local Development Corporation – Disbursements (2021M-174)
… supported. Officials: Did not perform supervisory reviews of canceled check images and journal entries. Paid $300,000 … fees totaling $2,473 without review and approval of the related invoices. Key Recommendations Review canceled … images and journal entries to provide additional oversight of the CFO’s duties. Establish a written agreement with the …
https://www.osc.ny.gov/local-government/audits/county/2022/01/21/st-lawrence-county-industrial-development-agency-and-local-development-corporation