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Comptroller DiNapoli Releases Municipal Audits
… Spa Public Library , Bovina Fire District , Brighton Memorial Library , Village of Cape Vincent , Town of Cayuta , Commack Public Library District , Galen-Clyde Joint Fire … has not formally established capital reserves. Brighton Memorial Library – Board Oversight (Monroe County) The …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-municipal-auditsOpinion 89-20
… officers and employees) GENERAL MUNICIPAL LAW, §§806, 808: A town's code of ethics does not apply to officers and … ethics for fire district officers and employees. Section 808 of the General Municipal Law relates to the establishment … or, if none, the county attorney (General Municipal Law, §808[2]). Subdivision 3 of section 808 authorizes the …
https://www.osc.ny.gov/legal-opinions/opinion-89-20Opinion 96-20
… discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Department (abolishment in village) REFERENDUM -- Permissive (need for when abolishing village police department) VILLAGE BOARD -- Police and Police Protection (abolishment of police department) -- Powers and Duties (abolishment of …
https://www.osc.ny.gov/legal-opinions/opinion-96-20DiNapoli: State Needs to Ensure Timely Execution of Contracts with Not-For-Profits
… State agencies were late more than 77 percent of the time in approving contracts with not-for-profit providers (NFPs) in 2014, according to a report released today by State Comptroller Thomas P. … improvement from 2013 when contracts were late 87 percent of the time, a review of the trend for more than two decades …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-state-needs-ensure-timely-execution-contracts-not-profitsState Comptroller DiNapoli: $360M Needed to Repair Local Dams
… on lack of information. The ratings range from "unsafe," meaning that it poses a threat of imminent failure, to "no …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-360m-needed-repair-local-damsXI.12.C Surety Takeovers – XI. Procurement and Contract Management
… Public works contracts may include provisions that require a … surety payments will be made via Automated Clearinghouse (ACH) payments. At the time of the takeover, if the original … should obtain the surety vendor’s agreement to receive ACH payments. Payment via ACH will ensure timely and accurate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12c-surety-takeoversCorrupt Orange County IDA Officials Ordered to Repay Over $1 Million
… and concealing conflicts of interest, were sentenced today to pay more than $1 million in restitution. Comptroller DiNapoli and D.A. Hoovler today also released a report detailing the defendants’ crimes … governance. Cozzolino, Villasuso and Diana were sentenced today in front of Judge Robert Prisco in Orange County Court. …
https://www.osc.ny.gov/press/releases/2021/09/corrupt-orange-county-ida-officials-ordered-repay-over-1-millionComptroller DiNapoli Releases Municipal Audits
… did not demonstrate that it performed an appropriate cost analysis or considered alternative sites or options …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2DiNapoli: Wyandanch Public Library Audit Reveals Missing Cash, Excess Benefits
… changes, 46 were manual creation of new time entries, meaning the custodian did not clock in or out on those days. …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-wyandanch-public-library-audit-reveals-missing-cash-excess-benefitsNew York’s Economy and Finances in the COVID-19 Era
… year-over-year declines in August. Total tax receipts of $4.3 billion were $219 million or 4.8 percent below those of August 2019. For the first five … Budget: Budgeting in a Time of Crisis Subscribe for Latest News and Updates …
https://www.osc.ny.gov/reports/covid-19-september-16-2020Homeless Services Housing Needs Assessment (Follow-Up)
… Objective To assess the extent of implementation, as of June 2025, of the seven recommendations included in our initial audit report ( 2021-S-23 ). About the Program … To assess the extent of implementation as of June 2025 of the seven recommendations included in our initial audit report 2021S23 …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/homeless-services-housing-needs-assessment-followOversight of Juvenile Detention Facilities (Outside New York City)
… facility staff must meet certain training requirements and log and report incidents (e.g., assault, possession of …
https://www.osc.ny.gov/state-agencies/audits/2024/10/21/oversight-juvenile-detention-facilities-outside-new-york-cityUnited HealthCare – Overpayments for Services Provided by Dr. John Gomes
… Purpose To determine whether the practice of Dr. John Gomes routinely waived Empire Plan members’ … City, an obstetrics and gynecology practice operated by Dr. John Gomes, located on Franklin Avenue in Garden City, New York. With respect to the Empire Plan, Dr. Gomes’ practice is a non-participating provider. During …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-dr-john-gomesSelected Aspects of the Paratransit Call Center Operations
… operating the MTA-New York City Transit’s Paratransit Call Center was in compliance with the terms of its contract, and … Transit negotiated a contract with GCS, a staffing/call center operations contractor (or contractor) to operate the Paratransit Call Center (Call Center). The contract was signed on December 18, …
https://www.osc.ny.gov/state-agencies/audits/2016/11/03/selected-aspects-paratransit-call-center-operationsSelected Aspects of Collecting Outstanding Amounts Due for Parking Violations
… for parking fines for the approximately 30 entities that can issue parking summonses within New York City (NYC). … totaling more than $2.8 billion that were issued to vehicles for parking, red light camera, bus lane camera, and … Division only enforces collections from respondents who have New York plates and live within NYC. DOF refers other …
https://www.osc.ny.gov/state-agencies/audits/2021/03/23/selected-aspects-collecting-outstanding-amounts-due-parking-violationsHousing for Seniors
… of this audit, we selected for review four developments assisted through the SARA Program – HANAC Corona Senior … the Bronx, Victory Plaza in Manhattan, and Woodlawn Senior Living (Woodlawn) in the Bronx – and one development assisted … enforce loan repayments for recipients who had defaulted on their loans. For example, HPD did not attempt to collect …
https://www.osc.ny.gov/state-agencies/audits/2023/07/05/housing-seniorsEnforcement of Article 19-A of the Vehicle and Traffic Law
… 2018. Background In 1972, a tragic school bus and freight train collision near Congers, New York, involving bus driver …
https://www.osc.ny.gov/state-agencies/audits/2019/02/07/enforcement-article-19-vehicle-and-traffic-lawHuman Resource Practices
… supporting its operations. The Human Resource Department (HR) manages and supports resources for Upstate’s workforce … enterprise, and a network of patient care facilities. HR develops local human resource-related policies in … paid $1,374,670, 20 (amounting to nearly $940,000 in payroll costs) were deemed not useful, of poor quality, or …
https://www.osc.ny.gov/state-agencies/audits/2019/09/25/human-resource-practicesWest Sparta Independent Volunteer Fire Department Company Number 1, Inc. – Board Oversight (2025M-44)
… operations? Audit Period January 1, 2023 – April 3, 2025 Understanding the Audit Area The Board must provide …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/08/29/west-sparta-independent-volunteer-fire-department-companyEast Bloomfield Central School District – Lead Testing and Reporting (S9-25-10)
… pandemic). Cycle Three: January 1, 2023 to December 31, 2025. 2 Audit Summary District officials did not properly …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/east-bloomfield-central-school-district-lead-testing-and-reporting-s9-25