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Union Fire Company #2 Inc. – Financial Operations (2012M-205)

… Purpose of Audit The purpose of our audit was to evaluate internal controls over the … financial operations for the period April 1, 2011, to May 15, 2012. Background The Union Fire Company #2, Inc. … The purpose of our audit was to evaluate internal controls over the …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/union-fire-company-2-inc-financial-operations-2012m-205

Comptroller Dinapoli and A.G. Schneiderman Announce Arrests in Public Corruption Case Involving Developer Who Allegedly Laundered Campaign Contributions to Former Halfmoon Supervisor

… for their roles in an alleged scheme to circumvent campaign finance laws. The case, being prosecuted by Attorney … the true name of the donor. Tanski is accused of evading campaign contribution limits. The contributions were … separately charged with stealing thousands of dollars from campaign accounts. “The law applies to everyone equally, no …

https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-and-ag-schneiderman-announce-arrests-public-corruption-case-involving-developer

Oversight of Transportation Services and Expenses (2021-S-1) 180-Day Response

To determine if the Department of Corrections and Community Supervision has established adequate controls to effectively monitor and ensure accountability over transportation expenses and transportation services.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s1-response.pdf

Village of South Floral Park – Budgeting and Financial Oversight (2021M-5)

Determine whether the Village of South Floral Park’s (Village) Board provided adequate oversight and management of budgets and fund balance and ensured annual audits were completed.

https://www.osc.ny.gov/files/local-government/audits/2021/pdf/south-floral-park-2021-5.pdf

Rensselaer County Industrial Development Agency – Payments in Lieu of Taxes (2021M-74)

… to the Public Authorities Reporting Information System (PARIS). Key Recommendations Establish and implement … Ensure all PILOTs are monitored and reported to PARIS. RCIDA officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/county/2025/01/24/rensselaer-county-industrial-development-agency-payments-lieu-taxes-2021m-74

Opinion 96-23

… fee for filing, recording or indexing any paper, document, map or proceeding filed, recorded or indexed for the county, … transcript, certification or copy of any paper, document, map or proceeding to be used for official purposes. It is a …

https://www.osc.ny.gov/legal-opinions/opinion-96-23

Oversight of Afterschool and Summer Youth Employment Contracts (2017-N-7) 90-Day Response

o determine whether the New York City Department of Youth & Community Development (Department) effectively oversees its afterschool and summer employment...

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-17n7-response.pdf

Travel Plaza Revenues and Capital Improvements (Follow-Up)

… Purpose To determine the extent of implementation of the eight … which was issued on January 15, 2010, our objective was to determine whether the New York State Thruway Authority … contracts. We found that the NYSTA's efforts were adequate to ensure fuel and food concessionaires pay full rent on time …

https://www.osc.ny.gov/state-agencies/audits/2014/08/14/travel-plaza-revenues-and-capital-improvements-follow

Comptroller DiNapoli Releases Municipal Audits

… , Village of Richfield Springs , Village of Waverly and West Hill Fire District No. 3 . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the …

https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-1

SUNY Bulletin No. SU-353

… after the effective date of the payment as the result of new military orders. If the employee received a stipend, OSC … code of Paid Leave of Absence/MLS (Mil Stip) and the new biweekly stipend amount. A row on the employee’s Job Data … of Pay Rate Change/MSC (Military Stipend Change) and the new biweekly stipend amount. A row on the Time Entry page …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-353-2023-retroactive-salary-increases-and-2023-retroactive

Opinion 88-2

… collection services for all residents by contracting with a private carter after competitive bidding, may pay for … taxation. If such assessments may be imposed, you inquire with regard to the manner in which they may be collected. … board. Such determinations will not be interfered with by the courts unless shown to be so arbitrary or unjust …

https://www.osc.ny.gov/legal-opinions/opinion-88-2

Opinion 90-20

… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (donation to firemen's … -- Treasurer's Powers (transfer of custody of moneys) INSURANCE LAW, §§9104, 9105: A village treasurer may not transfer custody of foreign fire insurance tax moneys to a firemen's association unless …

https://www.osc.ny.gov/legal-opinions/opinion-90-20

State Comptroller DiNapoli and Department of Financial Services Superintendent Harris Designate New Banking Development District Branch To Support Community Banking in Red Hook

… program is a powerful tool to encourage savings and credit building in our local communities.” Brooklyn Borough … businesses, and elected officials, as part of the BDD application process. The branch is committed to providing … guidance to meet the needs of small businesses, providing free checking accounts to nonprofits within the BDD, offering …

https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-and-department-financial-services-superintendent-harris-designate-new

Opinion 93-7

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … to engage a firm to serve legal process on behalf of the county is exempt from the competitive bidding requirements of General Municipal Law …

https://www.osc.ny.gov/legal-opinions/opinion-93-7

Comptroller DiNapoli Releases Municipal Audits

… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … policies and procedures that provide guidance as to when items must be competitively bid and when written or … quotes should be obtained for purchases not required to be bid. Town officials review and update these policies …

https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-0

Montauk Fire District – Payroll - Advanced Life Support Employees (2024M-153)

… for establishing and approving all salaries and hourly wages by position or as part of a collective … The District’s 13 ALS employees use a combination of sign-in sheets and a biometric timeclock (finger reader) to help … response letter. We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the State …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/25/montauk-fire-district-payroll-advanced-life-support-employees-2024m-153

Opinion 89-6

… LAW, §190.60: A fine imposed following a conviction in Supreme Court, for a violation of section 190.60 of the Penal … and not the State. You ask whether a fine paid into the Supreme Court of a county following a conviction under … of fines imposed by a court of record, such as the Supreme Court, unless a special provision for the collection …

https://www.osc.ny.gov/legal-opinions/opinion-89-6

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