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Town of Guilderland – Information Technology (2025M-61)
… and loss? Audit Period January 1, 2024 – January 10, 2025 Understanding the Audit Area Town officials and … Town relies on its IT systems (including its IT assets and network) for Internet access and email, and to maintain … and rebuild. The Town has 228 enabled user accounts, 188 network computer accounts, 162 desktops and laptops and 31 …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-information-technology-2025m-61Opinion 91-12
… This opinion represents the views of the Office of the State Comptroller at the time … that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (retention of moneys derived … GENERAL MUNICIPAL LAW, §204-a: Moneys raised by a fire company through activities conducted under the authority of …
https://www.osc.ny.gov/legal-opinions/opinion-91-12Opinion 90-59
… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (removal of snow and ice from private road) STREETS AND HIGHWAYS -- Private Roads (removing of snow and ice from) STATE CONSTITUTION, ARTICLE VIII, §1; …
https://www.osc.ny.gov/legal-opinions/opinion-90-59DiNapoli: Livingston County Woman Arrested for Theft of Deceased Mother's Pension Payments
… New York State Comptroller Thomas P. DiNapoli, Livingston … County District Attorney Gregory J. McCaffrey, and the New York State Police today announced the arrest of Patricia Chatley, 59, of Nunda, New York for allegedly stealing over $34,500 of her mother’s …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-livingston-county-woman-arrested-theft-deceased-mothers-pension-paymentsDiNapoli: State Pension Fund Adds $350 Million to Investment Funds Geared to New York Companies
… sponsor) in growing New York-based companies. Hamilton Lane will manage the funds. The firm has a 20-year successful … said David Helgerson, managing director at Hamilton Lane. “Throughout this process, we have supported companies …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-state-pension-fund-adds-350-million-investment-funds-geared-new-york-companiesOversight of Pupil Transportation Services (Follow-Up)
… from July 2016 to June 2019, the Department utilized only a small fraction of compliance record reviews that the …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/oversight-pupil-transportation-services-followManaged Care Premium Payments for Recipients With Comprehensive Third-Party Insurance (Follow-Up)
… to require more frequent TPHI updates. Also, OMIG had only recovered about $19 million of the improper payments …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/managed-care-premium-payments-recipients-comprehensive-third-party-insurance-followState Agencies Bulletin No. 1284
… Purpose To explain the procedures for processing the Work Related Clothing Allowance and the Uniform Maintenance … CSEA Institutional Services Unit (BU04) Agreement, a Work Related Clothing Allowance for CSEA Bargaining Units 03 … for BU03 CSEA Operational Services Unit (BU03) $65.00 Work Related Clothing Allowance The Work Related Clothing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1284-2013-csea-work-related-clothing-allowance-bargaining-units-03-and-04State Agencies Bulletin No. 1208
… Purpose To explain the procedures for processing the Work Related Clothing Allowance and the Uniform Maintenance … CSEA Institutional Services Unit (BU04) Agreements, a Work Related Clothing Allowance for CSEA Bargaining Units 03 … for BU03 CSEA Operational Services Unit (BU03) $65.00 Work Related Clothing Allowance The Work Related Clothing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1208-2012-csea-work-related-clothing-allowance-bargaining-units-03-and-04State Agencies Bulletin No. 1122
… of $65.00 per year is to be paid either through the payroll system using the Time Entry page or on a standard … the payment is taxable and must be paid through the payroll system. To be eligible for the payment, the employee … to the allowance provided the employee returns to the payroll by 3/31/12. Eligible employees on Military Stipend on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1122-2011-csea-work-related-clothing-allowance-bargaining-units-03-and-04Opinion 93-29
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … village is required to designate as its official newspaper the only newspaper which is published in the village …
https://www.osc.ny.gov/legal-opinions/opinion-93-29Opinion 2002-13
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (funding fire department sports or recreational teams); (paying expenses of fire departments' annual fund-raising drive) INSURANCE LAW … Whether foreign fire insurance tax monies received by a fire district …
https://www.osc.ny.gov/legal-opinions/opinion-2002-13Reimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center (Follow-Up)
… in our initial audit report, Reimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center … including those that serve the homeless. OTDA’s funding of shelter services is administered through the Local Districts, … operate Coachman Family Center (Coachman) as a certified shelter for families with children. Coachman, with capacity …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/reimbursement-homeless-shelter-providers-westhab-incs-coachman-family-center-followOpinion 88-63
… The New York State Defense Emergency Act (L 1951, ch 784, as amended, McKinney's Unconsolidated Laws, §§9101, …
https://www.osc.ny.gov/legal-opinions/opinion-88-63Virtual Currency Licensing (Follow-Up)
… and Finance’s tax obligations and might use outdated anti-money laundering risk assessments to approve licenses. …
https://www.osc.ny.gov/state-agencies/audits/2025/12/04/virtual-currency-licensing-followEfforts to Collect Tolls and Fees Using License Plate Images and Law Firms (Follow-Up)
… Tolls and Fees Using Images and Law Firms (Report 2017-S-70 ). About the Program The MTA is a public benefit … interconnect parts of New York City. TBTA serves more than 329 million vehicles per year and carries more traffic than … in the nation. Toll revenues from TBTA help subsidize MTA’s public transit services. TBTA’s total operating revenue for …
https://www.osc.ny.gov/state-agencies/audits/2021/10/07/efforts-collect-tolls-and-fees-using-license-plate-images-and-law-firms-followDiNapoli: Former Poestenkill Employee Charged With Stealing $3,000 From Town
… said. “This type of crime steals from the taxpayer, and my office is committed to justice for those that have squandered … official misconduct. She was arraigned in Town of Schodack Court and was released on her own recognizance. She is due back in court on April 12. The charges filed in this case are merely …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-poestenkill-employee-charged-stealing-3000-townDiNapoli: Former Bethel Tax Collector Arrested for Pension Fund Fraud
… the New York State Police today announced the arrest of Debra Gabriel, the former tax collector for the Town of … to calculate their service time for retirement benefits. “Debra Gabriel allegedly defrauded the retirement system by … the New York State Police today announced the arrest of Debra Gabriel the former tax collector for the Town of Bethel …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-former-bethel-tax-collector-arrested-pension-fund-fraudOperational Training and Medical Assessments of Train Crews (Follow-Up)
… Our review of training files for 45 employees showed that only 16 employees (35 percent) received a passing grade of 80 …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/operational-training-and-medical-assessments-train-crews-followOrange County – Motor Vehicle Oversight (2015M-314)
… Key Findings County officials maintained a perpetual vehicle inventory, but this inventory was not complete and … Orange County Motor Vehicle Oversight 2015M314 …
https://www.osc.ny.gov/local-government/audits/county/2016/04/15/orange-county-motor-vehicle-oversight-2015m-314