Search
Tompkins County – Consumer Protection: Accuracy of Weights and Measures (S9-24-7)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. Key … Department did not develop and implement procedures for price accuracy testing. Key Recommendations Perform required … testing of all weighing and measuring devices used to price goods and whether complete records were maintained …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/tompkins-county-consumer-protection-accuracy-weights-and-measures-s9-24-7Western Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)
… report – pdf] Audit Objective Determine whether Western Suffolk Board of Cooperative Educational Services (BOCES) … Determine whether Western Suffolk Board of Cooperative Educational Services BOCES …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124Nassau Board of Cooperative Educational Services – Network User Accounts (2022M-77)
… adequate controls over non-student network user accounts to help prevent unauthorized use, access and/or … did not establish adequate controls over network user accounts. As a result, BOCES has an increased risk of … Disable 73 unnecessary individual non-student network user accounts and three service accounts with administrative …
https://www.osc.ny.gov/local-government/audits/boces/2022/09/09/nassau-board-cooperative-educational-services-network-user-accounts-2022m-77Bradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)
… fire protection and emergency rescue services to residents in the Town of Bradford in Steuben County and the Town of Orange in Schuyler County. The Company consists of approximately 20 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriationTown of Essex – Internal Controls Over Selected Financial Operations (2015M-60)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over selected … $1.22 million. Key Findings Town officials failed to establish comprehensive written policies and procedures … and procedures. Establish written policies and procedures to provide adequate guidance and internal controls over …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-essex-internal-controls-over-selected-financial-operations-2015m-60Opinion 2002-15
… LAW §§64(3), (19), 81(1)(c), 220(3); HIGHWAY LAW §327: Real property taxes for the cost of street lighting within a … We are informed that the building used as the town hall is owned by the town, used for the offices of the town … may not, pursuant to its home rule powers, exempt properties in that portion of a town within incorporated …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15DiNapoli: Bedford-Stuyvesant is on the Rise
… strong population, business and job growth in recent years, according to a report released today by New York … multiple sectors over the course of the past five to10 years and I am encouraged by the progress evident in this … been witnessing and experiencing over the past several years. New residents are flocking to Bedford-Stuyvesant and …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-bedford-stuyvesant-riseDiNapoli Announces State Contract and Payment Actions for August 2016
… State Comptroller Thomas P. DiNapoli announced today his … 32,000 payments valued at more than $66.2 million. As the state’s chief financial officer, DiNapoli’s office reviews contracts for all state agencies and certain state public authorities and … State Comptroller Thomas P DiNapoli announced today his …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-announces-state-contract-and-payment-actions-august-2016DiNapoli: Former City of Corning Clerk Arrested for Stealing Public Funds
… State Comptroller Thomas P. DiNapoli today announced the arrest of former city of Corning clerk Stephanie Burlew. She … State Comptroller Thomas P DiNapoli today announced the arrest of former city of Corning clerk Stephanie Burlew …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-former-city-corning-clerk-arrested-stealing-public-fundsWashington County – Consumer Protection: Accuracy of Weights and Measures (S9-24-4)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. Key … the Director did not develop and implement procedures for price accuracy testing. Key Recommendations Perform required … testing of all weighing and measuring devices used to price goods and whether complete records were maintained …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/washington-county-consumer-protection-accuracy-weights-and-measures-s9-24-4Niagara County – Consumer Protection: Accuracy of Weights and Measures (S9-24-6)
… increased risk of paying more than necessary for goods and services. Specifically: Thirty-nine of 185 devices that we … complete records, including an inventory of businesses and consumer complaints. County officials disagreed with certain …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/niagara-county-consumer-protection-accuracy-weights-and-measures-s9-24-6Nassau County – Consumer Protection: Accuracy of Weights and Measures (S9-24-9)
… records were maintained. Key Findings The Assistant Director of Weights and Measures (Assistant Director) did not complete all required testing of weighing … had a price accuracy testing policy, the Assistant Director did not conduct any price accuracy tests. As a …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/nassau-county-consumer-protection-accuracy-weights-and-measures-s9-24-9Genesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)
… million, and officials could not demonstrate the balances in the four remaining reserves, totaling approximately … funds from school districts that may have been used in a more beneficial way for respective taxpayers. Key … action. Appendix B includes our comments on certain issues in BOCES’ response. …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39VII.10.D Cash Advance Payment Types – VII. State Revenues and Appropriated Loan Receivables
… It is in the State’s best interest to use cost effective payment … for invoices that exceed $250 if the merchandise received is less than $250 but the amount of freight charged makes the … evidence to support the expense. This includes, but is not limited to, a justification of the need for the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10d-cash-advance-payment-typesOpinion 89-57
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL COOPERATION -- Capital Improvements (town … of village street) HIGHWAY LAW, §142-c; GENERAL MUNICIPAL LAW, §§103, 119-o: The town board may authorize the …
https://www.osc.ny.gov/legal-opinions/opinion-89-57Business Partners
… the applicant, other interested parties and all business partners of the time and place of the hearing. Hearings are …
https://www.osc.ny.gov/retirement/business-partnersDiNapoli: Critical Pre-School Special Education Services Not Reaching All Students Who Need Them
… quality early education services to preschool children with special needs can make a world of difference in their … services recommended under the child’s IEP are supposed to start within 60 school days of receiving parental consent. … all or some of their services they’re entitled to, or what services are most in need and where. DiNapoli’s audit …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-critical-pre-school-special-education-services-not-reaching-all-students-who-need-themCity of Jamestown – Internal Controls Over Selected Financial Operations (2013M-72)
… a reasonable explanation for 47 missing receipts. Utility customer accounts and payments were adjusted and parking fines were dismissed without supervisory approval and …
https://www.osc.ny.gov/local-government/audits/city/2013/06/14/city-jamestown-internal-controls-over-selected-financial-operations-2013m-72Town of Poland – Internal Controls Over Vehicle Fuel Inventory (2013M-386)
… The Town of Poland is located in Chautauqua County and has a population of approximately 2,400. The Town is … Town Board, which comprises four elected council members and an elected Town Supervisor. The Town’s budgeted … its highway facility: a 1,500-gallon tank for diesel fuel and a 500-gallon tank for gasoline. From January 2012 through …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-poland-internal-controls-over-vehicle-fuel-inventory-2013m-386Opinion 92-15
… discussed in the opinion. POLICE AND POLICE PROTECTION -- Disability Benefits (payment for partial disability … COMPENSATION -- Compensation Award (effect on eligibility under General Municipal Law, §207-c) -- Disability Benefits (payment to deputy sheriff eligible for benefits under General Municipal Law, §207-c) GENERAL MUNICIPAL LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-92-15