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Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)
… approved, monitored and controlled overtime costs of water treatment plant (WTP) employees. Key Findings Village … or control overtime costs of WTP employees. As a result, water customers may have been unnecessarily burdened with … paid of approximately $1.1 million. The current Chief Water Operator accounted for the majority of the non-weekend …
https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6Lewis County – Purchase Cards (2024M-41)
… purchase card charges were properly approved, supported and for appropriate purposes. Key Findings We reviewed 366 purchase card charges totaling $229,635 and determined the charges were for appropriate purposes; however, charges were not properly approved and supported and did not follow County policies. For …
https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41Town of Kent – Procurement and Information Technology (2017M-85)
… Board. The Town budgets for 2016 and 2017 were each $18.2 million. Key Findings The Town did not seek competition to … have a current contract with the IT consultant. Multiple game programs had been downloaded onto Town computers. In …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kent-procurement-and-information-technology-2017m-85Village of Suffern – Budget Review (B23-6-2)
… estimate the total 2023-24 collections for water and sewer rent revenues will be approximately $2.08 million and $2.47 … and approximately $448,000 less than budgeted for sewer rent revenues. The Village’s tentative budget includes a tax … Further review the reasonableness of the water and sewer rent revenue estimates before adopting the budget. Be mindful …
https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2Town of Kendall – Justice Court (2013M-130)
… operations for the period January 1, 2010, to February 26, 2013. Background The Town of Kendall is located in Orleans County, has a population of approximately 2,700. … reports were submitted to the Justice Court Fund (JCF) in a timely manner, they were not always complete and …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-kendall-justice-court-2013m-130Opinion 2002-11
… (ambulance calls)", that a volunteer firefighter "must run annually in order to receive twenty-five points credit". … rescue and first aid squad calls that a firefighter "must run annually in order to receive twenty-five points credit". …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11CUNY Bulletin No. CU-118
… FULL TIME position either at the senior campus or the community college Effective Date Checks dated July 12, 2001 … senior campus. If the employee's full time record is at a community college, this selection should reflect that made at the community college. Select the appropriate Tier from the drop …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-118-tiaacref-pensionability-adjunct-earningsDiNapoli Proposal Would Provide More Accountability for Personal Income Tax Check-Off Funds
… “New Yorkers have contributed more than $50 million for worthy causes through check-offs on their personal income … of this money remains unused when it should be fighting cancer, helping veterans, or recruiting firefighters and EMS … report found that over the previous five years, receipts for the funds reached $12 million, while expenditures were …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-proposal-would-provide-more-accountability-personal-income-tax-check-fundsDiNapoli: Former CFO of St. Johnsville Volunteer Ambulance Corp. Arrested for Stealing Over $26,000
… A former chief financial officer of the St. Johnsville Volunteer Ambulance Corp. today was … degree. “Shannon Countryman allegedly abused her position of trust to divert funds meant to protect the health and welfare of her community to fund her personal expenses,” DiNapoli …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-former-cfo-st-johnsville-volunteer-ambulance-corp-arrested-stealing-over-26000Psychotherapeutic Evaluational Programs, Inc. d.b.a. Parsons Preschool – Compliance With the Reimbursable Cost Manual
… (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented … Fiscal Reporting and Claiming Manual (CFR Manual). The audit focused primarily on expenses claimed on Parson’s CFR … organization authorized by SED to provide full-day Special Class (SC), full-day Special Class in an Integrated …
https://www.osc.ny.gov/state-agencies/audits/2019/12/16/psychotherapeutic-evaluational-programs-inc-dba-parsons-preschool-compliance-reimbursableOpinion 88-47
… of the village to collect an outstanding fourteen-year old tax would be barred by the statute of limitations. …
https://www.osc.ny.gov/legal-opinions/opinion-88-47State Comptroller DiNapoli Releases State Audits
… of the Maximus Contract for the New York State of Health (Insurance Marketplace) Customer Service Center (2015-S-80) DOH has an …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-state-audits-0DiNapoli: Former Utica School District Superintendent Sentenced for Public Corruption, Must Pay Over $160K to District
… of the Utica City School District (UCSD), was sentenced to pay the UCSD restitution of $11,549 for the resources … 250 hours of community service. Karam was also ordered to pay UCSD $150,000 by May 17, representing a reduction in … termination. “Bruce Karam shamelessly diverted funds meant to benefit students to further his personal interests," …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-former-utica-school-district-superintendent-sentenced-public-corruption-must-pay-over-160kVI.4 Reappropriations Overview – VI. Budgets
… September 30 and March 31. When a lapse date falls on a weekend or holiday, the lapse date within SFS will be the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi4-reappropriations-overviewOversight of Persons Convicted of Driving While Intoxicated
… operator must blow into the device before the vehicle can be started. If the operator’s blood alcohol concentration (BAC) exceeds the allowable level …
https://www.osc.ny.gov/state-agencies/audits/2015/10/07/oversight-persons-convicted-driving-while-intoxicatedTown of Leicester – Financial Management (2025M-2)
… the Town’s fund balance and continued to unrealistically estimate revenues and appropriations in the adopted budgets. … fund balances. The Board continued to unrealistically estimate revenues and appropriations in the 2025 budget, which will likely result in operating surpluses …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2Opinion 90-2
… in the opinion. LIBRARIES -- Contracts (with town library by village) -- Grants (by village to town library) VILLAGES -- Powers and Duties (contract for library services with, or grant to town library) EDUCATION … Whether a village may contract for library services with a town public library which was …
https://www.osc.ny.gov/legal-opinions/opinion-90-2Compliance With Executive Order 111 – Agency Energy Efficiency Goals and Practices
… management of energy and sustainability improvements. In December 2012, E.O. 111 was replaced by a new Executive … established Central Management and Implementation Team, in their efforts to implement and comply with these new … guidance, and to directly and indirectly assist ASEs in meeting their energy reduction goals, but was deficient in …
https://www.osc.ny.gov/state-agencies/audits/2013/10/17/compliance-executive-order-111-agency-energy-efficiency-goals-and-practicesOpinion 96-5
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees … Corporation (MVAIC) represents an appellant on behalf of MVAIC, the exemption from fees granted by … is in reply to your correspondence requesting an opinion on the applicability of the fee provision of CPLR, §8022(b), …
https://www.osc.ny.gov/legal-opinions/opinion-96-5Town of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)
… report – pdf] Audit Objective Determine whether the Town of DeWitt (Town) officials effectively managed the Planning … not confirm that all collections received were deposited. Of the 40 Planning and Zoning Department fees reviewed … structure, and 16 were not deposited in a timely manner. Of the 463 Recreation Department fees reviewed totaling …
https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6