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Town of Patterson - Information Technology (2020M-37)
… recovery plan. Enter into an SLA with the IT consultant for all services to be provided that sufficiently defines the …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-patterson-information-technology-2020m-37Town of Mooers - Procurement (2020M-55)
… policy and applicable statutory requirements. Key Findings Of the nine purchase contracts totaling approximately $1.3 … not procured in accordance with statutory requirements. Of the 15 purchase and public works contracts totaling …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-procurement-2020m-55Town of Mooers - Highway Asset Accountability (2020M-35)
… Highway Superintendent did not maintain a complete and up-to-date inventory of Department assets. Department assets … Key Recommendations Maintain a complete, accurate and up-to-date inventory of all Department assets. Establish an … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-highway-asset-accountability-2020m-35Town of Yorktown - Information Technology (2020M-16)
… information (PPSI). Town officials did not adequately manage user accounts. The Board did not develop a disaster …
https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-yorktown-information-technology-2020m-16Monsey Fire District – Board Oversight (2020M-62)
… Municipal Law financial filing and audit requirements. For seven consecutive years, an annual update document (AUD), …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/02/monsey-fire-district-board-oversight-2020m-62Mount Markham Central School District – Financial Management (2020M-39)
… Findings District officials could improve their management of the District’s fund balance and reserves. Officials overestimated appropriations by an average of $1.4 million (5.6 percent) from 2016-17 through 2018-19. … operating surpluses totaling $2.3 million instead of the $2.6 million in deficits planned in the budgets. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/mount-markham-central-school-district-financial-management-2020m-39Edmeston Central School District - Fund Balance (2020M-1)
… balance from 2016-17 through 2018-19 and did not use any of that amount to fund operations because of generated operating surpluses. As of June 30, 2019, surplus fund balance totaled approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/edmeston-central-school-district-fund-balance-2020m-1City of Hudson - Payroll and Accrued Leave (2020-14)
… Key Findings City officials did not segregate the duties of the clerks inputting payroll or implement compensating … to verify accrual balances prior to approving the use of leave accruals. Key Recommendations Ensure compensating controls are implemented to address the lack of segregation of duties within the payroll process. Adopt …
https://www.osc.ny.gov/local-government/audits/city/2020/03/13/city-hudson-payroll-and-accrued-leave-2020-14Vischer Ferry Volunteer Fire Company – Cash Disbursements (2016M-245)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/10/28/vischer-ferry-volunteer-fire-company-cash-disbursements-2016mDiNapoli: Many Homeless Shelters in Poor Condition
… outside New York City are in substandard condition with numerous health and safety issues that need to be addressed immediately, according to a report on … outside New York City are in substandard condition with numerous health and safety issues that need to be …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-many-homeless-shelters-poor-conditionSeaford Union Free School District – Capital Assets (2024M-112)
… complete report – pdf] Audit Objective Did Seaford Union Free School District (District) officials maintain complete … Did Seaford Union Free School District District officials maintain complete and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/21/seaford-union-free-school-district-capital-assets-2024m-112Opinion 95-20
… paid in Surrogate's Court proceedings seeking multiple relief) COURTS -- Surrogate's Court (filing fees for proceedings seeking multiple relief) SURROGATE'S COURT PROCEDURE ACT, §2402: Whether a … one filing fee or separate filing fees for each type of relief sought in a single proceeding seeking multiple relief …
https://www.osc.ny.gov/legal-opinions/opinion-95-20Opinion 2001-4
… This opinion represents the views of the Office of the State Comptroller at the time it was … (fixed amount for specified services plus hourly rate for revaluation work to be performed by appointive assessor); … Whether the compensation of an appointive town assessor may be …
https://www.osc.ny.gov/legal-opinions/opinion-2001-4Cost-Saving Ideas: Evaluating Solid Waste Collection Options
… garbage collection Local governments providing solid waste collection should periodically evaluate these services … station may include one or more large containers for solid waste in a centralized location. Transportation costs can … The NYSDEC also has general information about solid waste composition and characterization in New York State. …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluating-solid-waste-collection-optionsUse of Foreign Fire Insurance Tax Money (2017-MS-5)
… four letter reports to the following entities: the City of Buffalo (Buffalo) and the Buffalo Firefighters Two Percent Fund (Buffalo TPF) [pdf] ; …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5DiNapoli: Needles, Birth Control Go Missing From NYC School Health Centers
… (DOH) found that medications and potentially hazardous medical supplies were unaccounted for at its School-Based … inventories of medications and potentially hazardous medical supplies at School-Based Health Centers,” DiNapoli … said. “We found too many instances of medication and medical supplies that were missing and that has to be …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-needles-birth-control-go-missing-nyc-school-health-centersOpinion 2002-3
… district. Town Law §198 sets forth a town board's powers with respect to improvement districts. Subdivision 10 of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3Former Avon Police Chief Pleads Guilty to Stealing Federal Funds
… handling the case, stated that in 2022, the Avon Central School District and the Village of Avon entered into a School … to the district. In exchange, the School Resource Officer (SRO) would be paid an hourly wage by the district. Between … Thomas DiNapoli. Sentencing is scheduled for June 5, 2025, at 1:00 p.m. before Judge Wolford. Since taking office in …
https://www.osc.ny.gov/press/releases/2025/02/former-avon-police-chief-pleads-guilty-stealing-federal-fundsComptroller DiNapoli And A.G. Schneiderman Announce Sentencing of New Jersey Woman in Theft of More Than $162,000 in New York State Pension Benefits
… York State pensioner, who retired from a position at the Port Authority of New York & New Jersey. Miller died in 2006, … Zarrella. The Comptroller and Attorney General thank the Port Authority of New York and New Jersey for their …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-new-jersey-woman-theft-more-162000-newComptroller DiNapoli and A.G. Schneiderman Announce Charges Against New Jersey Woman in Alleged Theft of Over $162,000 in New York State Pension Benefits
… which is led by Chief Investigator Dominick Zarrella. The case is being handled by Assistant Attorney General …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-and-ag-schneiderman-announce-charges-against-new-jersey-woman-alleged-theft-over