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Town of Elmira Fire District No. 1 – Long-Term Planning (2025M-51)
… replacement costs, January 1, 2020 to analyze reserve balance trends and forward to April 2, 2025 to … costs, useful life and the creation of a new capital plan. Understanding the Audit Area A fire district (district) … of Fire Commissioners (Board), responsible for the general management and control of the District’s financial operations …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/town-elmira-fire-district-no-1-long-term-planning-2025m-51Opinion 89-40
… (1) A fire district may not reimburse a fire district commissioner for wages lost because the commissioner was subpoenaed to testify in a case in which the fire district was the defendant, unless the commissioner is a member of a fire company and, in that … a fire district may reimburse a selfemployed fire district commissioner for wages lost because the commissioner was …
https://www.osc.ny.gov/legal-opinions/opinion-89-40Unified Court System Bulletin No. UCS-152
… effort to achieve cash savings in Fiscal Year 2009-10, the New York State Unified Court System has offered a one-time $20,000 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-152-unified-court-system-separation-buyout-incentive-paymentExamination of Superstorm Sandy Expenses
… As part of its response to the Sandy disaster, DHSES paid $1.17 million for 1,000 portable Pelican LED lights, 1,000 portable heaters, and 811 generators to ensure polling …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/examination-superstorm-sandy-expensesCollection of Special Hauling and Divisible Load Overweight Permit Fees (Follow-Up)
… both the Central Permits Bureau (Bureau) and the regional offices. In contrast, a divisible load is any cargo that can … totaling approximately $8.9 million and the regional offices issued about 11,708 special hauling permits, with … over the special hauling permits issued by four regional offices we visited. The weaknesses include poor …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/collection-special-hauling-and-divisible-load-overweight-permit-fees-followWest Seneca Fire District #6 – Financial Management (2013M-14)
… fiscal year was $617,920, which was financed primarily by real property taxes. Key Findings The Board failed to …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/west-seneca-fire-district-6-financial-management-2013m-14Assessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2024
… Vehicle and Traffic Law, the Department of Motor Vehicles (DMV) is responsible for tracking the expenses of … We performed certain procedures, which were agreed to by DMV, to ascertain the expenses it incurred in administering …
https://www.osc.ny.gov/state-agencies/audits/2025/02/25/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2022
To ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act collectively Acts for the State Fiscal Year ended March 31 2022
https://www.osc.ny.gov/state-agencies/audits/2022/11/16/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2023
… Objective To ascertain the total expenses incurred in administering the … adequate insurance coverage, or are financially secure, to compensate those persons they might injure or whose … they might damage as a result of an accident. According to Vehicle and Traffic Law, the Department of Motor Vehicles …
https://www.osc.ny.gov/state-agencies/audits/2024/01/26/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleXII.6.Z Processing Payments to Complex Entities – XII. Expenditures
… SECTION OVERVIEW AND POLICIES Some Business Units experience problems when … and Section 5.C - Selecting the Appropriate Vendor and Address Sequence of this Chapter, Business Units must assign … including qualified HEAP recipients, in Nassau and Suffolk counties and the Rockaway Peninsula in Queens. LIPA …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6z-processing-payments-complex-entitiesTown of Cohocton – Oversight of Ambulance Service (2025M-49)
… service. The Board’s general lack of oversight of and policy development for the District resulted in excessive … service The Boards general lack of oversight of and policy development for the District resulted in excessive …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-cohocton-oversight-ambulance-service-2025m-49Town of Hornellsville – Financial Management (2025M-102)
… fund balance? Audit Period January 1, 2022 – August 6, 2025 Understanding the Audit Area A key measure of a town’s … by a total of 18 percent in calendar years 2022 through 2025. As a result, the Board maintained unrestricted fund … to an OSC Audit Report, which you received with the draft audit report. We encourage the Board to make the CAP …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102Preferred Source Contracting
… requirements are being met; whether the majority of the work is completed by disabled workers as required by law; and … preferred source member agencies and their private corporate partners, who must comply with regulations … meets the purpose of the Program, that member agencies and corporate partners are meeting contract requirements, and …
https://www.osc.ny.gov/state-agencies/audits/2016/06/28/preferred-source-contractingUnified Court System Bulletin No. UCS-346
… by Judges and Justices of the Unified Court System each calendar year must equal: The statutory salary, provided the … or later Judges or Justices who were returned to the payroll using the Action Rehire or Return from Leave on … ending on 12/31/2024 and will not serve in calendar year 2025 in Administration Pay Period 19C. These transactions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-346-2024-year-end-adjustment-judges-and-justices-unified-courtFormer Head of Niagara Falls Housing Authority Pleads Guilty to Stealing Government Funds; Son and Daughter-in-Law Also Convicted
… Stephanie Cowart. The money was to be used for "A Better Me," a project that was to "teach children and youth the … tools." The NAF grant proceeds for the "A Better Me" project were deposited directly into the NFHA’s operating … conducted any presentations related to the "A Better Me" project. In addition, between October 2013 and June 2014, …
https://www.osc.ny.gov/press/releases/2017/12/former-head-niagara-falls-housing-authority-pleads-guilty-stealing-government-funds-son-and-daughterCompliance With Payment Card Industry Standards
… the Thruway Authority (Authority) complies with Payment Card Industry Data Security Standards. Our audit scope covers … are automatically replenished with the customer’s credit card on file. The Authority also accepts in-person credit card payments for E-ZPass tags at its administrative …
https://www.osc.ny.gov/state-agencies/audits/2017/09/19/compliance-payment-card-industry-standardsEfforts to Collect Tolls and Fees Using License Plate Images and Law Firms (Follow-Up)
… vehicles per year and carries more traffic than any other bridge or tunnel authority in the nation. Toll revenues from … without payment of the toll prescribed by the Triborough Bridge and Tunnel Authority at the regularly established … TBTA’s contracted law firms were not effective in collecting outstanding receivables from persistent toll …
https://www.osc.ny.gov/state-agencies/audits/2021/10/07/efforts-collect-tolls-and-fees-using-license-plate-images-and-law-firms-followOpinion 91-40
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … on which he was scheduled to work. After the Schampier decision, according to the sponsor's memorandum in support of … personnel" (Opn No. 86-61, supra ; see US Const, 14th Amd; 38 USC 2021; NY Const, art 1, §11). We based our …
https://www.osc.ny.gov/legal-opinions/opinion-91-40East Syracuse Minoa Central School District – Information Technology (2020M-174)
… complete report - pdf ] Audit Objective Determine whether East Syracuse Minoa Central School District (District) … Determine whether East Syracuse Minoa Central School District District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/east-syracuse-minoa-central-school-district-information-technology-2020mSouth Lewis Central School District – Conflicts of Interest (2021M-3)
… District (District) officials had prohibited interests in District contracts. Key Findings Three Board members had prohibited interests in contracts that the District awarded totaling more than $22 … to the District totaling $17,446. Due to deficiencies in the District’s conflict of interest disclosure forms and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3