Search
Opinion 98-20
… opinion. FIRE COMPANY -- Fire Police Squads (qualification for appointment to) FIRE COMMISSIONERS -- Powers and Duties (establishment of minimum service requirement for appointment to fire police squad) GENERAL MUNICIPAL LAW, … may establish a reasonable minimum service requirement for appointment to a fire police squad, if the board …
https://www.osc.ny.gov/legal-opinions/opinion-98-20State Comptroller DiNapoli Releases Audits
… audits and examinations have been issued. Department of Corrections and Community Supervision (DOCCS): Oversight of Sex Offenders Subject to Strict and Intensive Supervision … improper payments for services rendered by providers who do not meet federal and state requirements. In a follow-up, …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-auditsWall Street Bonuses and Profits Decline in 2015
… The average bonus paid in New York City’s security industry declined by 9 percent to $146,200 in 2015 as industry-wide profits declined by 10.5 percent, … Thomas P. DiNapoli. “Wall Street bonuses and profits fell in 2015, reflecting a challenging year in the financial …
https://www.osc.ny.gov/press/releases/2016/03/wall-street-bonuses-and-profits-decline-2015New York City Department of Homeless Services – Oversight of Contract Expenditures of Samaritan Daytop Village, Inc. (2022-N-6)
To determine whether the New York City Department of Homeless Services (DHS) is effectively monitoring its contract with Samaritan Daytop Village, Inc. (Samaritan) to ensure reported costs are allowable, supported, and program related.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22n6.pdfVillage of Granville - Financial Condition of the Sewer Fund (2018M-49)
… Objective Determine if the Board adopted realistic budgets for the sewer fund and took appropriate action to maintain … underestimated appropriations in the sewer fund budgets for fiscal years 2014-15 through 2016-17, resulting in …
https://www.osc.ny.gov/local-government/audits/village/2018/06/29/village-granville-financial-condition-sewer-fund-2018m-49DiNapoli Releases Analysis of State Financial Plan, Warns of Federal Risks
… New York state is facing signs of increasing fiscal challenges, including lower revenue … DiNapoli. "The state's fiscal outlook is clouded because of uncertainty in Washington, falling revenues, and fiscal practices that obscure the level of spending," DiNapoli said. "If revenues continue to fall …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-releases-analysis-state-financial-plan-warns-federal-risksCity of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s cash receipt … receipt policies and procedures to ensure they are up-to-date and include provisions for adequate segregation of …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140Accuracy of Medicaid Eligibility Determined by NY State of Health (Follow-Up)
… Objective To determine the extent of implementation of the six recommendations included in our initial audit report, Accuracy of Medicaid Eligibility Determined by NY State of Health …
https://www.osc.ny.gov/state-agencies/audits/2022/09/30/accuracy-medicaid-eligibility-determined-ny-state-health-followTown of White Creek – Board Oversight of Financial Activities (2013M-64)
… Purpose of Audit The purpose of our audit was to determine if Town officials provided adequate oversight of … financial activities for the period January 1, 2011, to September 30, 2012. Background The Town of White Creek is … and maintained the Town’s accounting records. Due to the poor condition of the Town’s financial records and …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64Security and Effectiveness of Division of Criminal Justice Services’ Core Systems
… Division of Criminal Justice Services’ (Division) selected core systems are secure, operating effectively, and available … Division of Criminal Justice Services Division selected core systems are secure operating effectively and available …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-division-criminal-justice-services-core-systemsTown of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
… Audit Objective Determine whether the Justices and Town of Marion (Town) Board provided adequate oversight of the Justice Court (Court) to ensure cash collections were … The Justices and Board did not provide adequate oversight of Court financial activities. As a result, the former court …
https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149Village of Johnson City – Oversight of Justice Court Operations (2015M-29)
… 2014. Background The Village of Johnson City is located in the Town of Union, Broome County, and has a population of … During our audit period, the Court collected over $628,000 in receipts and disbursed over $641,000. Key Findings The … enforcement of unpaid parking tickets, including enrolling in DMV’s parking ticket scofflaw program. Perform monthly …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/05/village-johnson-city-oversight-justice-court-operations-2015m-29Village of Montgomery – Board Oversight of the Treasurer’s Office (2021M-50)
… did not: Know the Treasurer did not comply with water and sewer Village laws and codes resulting in $29,300 in penalties not being … Approve or authorize anyone to approve billing adjustments for water and sewer bills nor require adjustments to be …
https://www.osc.ny.gov/local-government/audits/village/2021/07/23/village-montgomery-board-oversight-treasurers-office-2021m-50Town of Boonville – Claims Auditing and Conflict of Interest (2014M-373)
… Purpose of Audit The purpose of our audit was to review the claims audit process and to determine if there … policies, is sufficiently itemized and is approved by the officer whose action gave rise to the claim. Ensure that all … not enter into any contract in which a Town officer or employee has a prohibited interest. … The purpose of our …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-boonville-claims-auditing-and-conflict-interest-2014m-373Enforcement of Article 19-A of the Vehicle and Traffic Law (Follow-Up)
… Law. The amendment, Article 19-A: Special Requirements for Bus Drivers (Law), created qualification standards for bus drivers. The Department of Motor Vehicles … of their drivers has met these standards. As of September 2020, Department records showed 2,852 active motor carriers …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/enforcement-article-19-vehicle-and-traffic-law-followTown of Philipstown - Board Oversight of Water Billing Operations (2019M-43)
… Provide oversight to ensure water billings are accurate and complete. Amend the Town code water penalty to comply … Town Law. Town officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-philipstown-board-oversight-water-billing-operations-2019m-43Reimbursement of Homeless Shelter Providers – Rescue Mission Alliance of Syracuse (Follow-Up)
… Objective To determine the extent of implementation of the four recommendations included in our initial audit report, Reimbursement of Homeless Shelter Providers – Rescue Mission Alliance of …
https://www.osc.ny.gov/state-agencies/audits/2024/07/26/reimbursement-homeless-shelter-providers-rescue-mission-alliance-syracuse-followElmont Public Library – Board Oversight and Professional Services (2014M-060)
… 30, 2013. Background The Elmont Public Library (Library) is located in the Town of Hempstead in Nassau County, and is … to an independent contractor, who did not take an oath of office and is being paid through a claim voucher rather than …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060DiNapoli Announces Latest Fiscal Stress Scores
… This includes the counties of Monroe, Franklin, Broome and Rockland; the cities of Albany and Port Jervis; and the towns … each year. Notably, the counties of Franklin, Monroe and Rockland have been listed in “significant” stress each year. …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-announces-latest-fiscal-stress-scoresOpinion 88-66
… Davis v Board of Education , 125 AD2d 534, 509 NYS2d 612; New City Jewish Center v Flagg , 111 AD2d 814, 490 NYS2d 560, … principles discussed above. January 6, 1989 Matthew R. Fletcher, Esq., Attorney for School District Auburn …
https://www.osc.ny.gov/legal-opinions/opinion-88-66