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Opinion 2006-6
… may grant vacations, sick leaves and leaves of absence, with or without pay, to its “officers or employees,” and … applies equally to leaves of absence. As is the case with time off for illness, an elected town officer may … personal reasons. The decision to take such time off lies with the elected official, not the town board. Accordingly, …
https://www.osc.ny.gov/legal-opinions/opinion-2006-6August 1999: New York State Environmental Facilities Corporation State Revolving Loan Funds
… Town and Village Chief Fiscal Officers Since 1990 the New York State Environmental Facilities Corporation (EFC) , through … for each borrower from capitalization grant moneys and state matching funds (usually 1/3 to 1/2 of the loan amount … Previous Accounting Releases August 1999 New York State Environmental Facilities Corporation State …
https://www.osc.ny.gov/local-government/publications/august-1999-new-york-state-environmental-facilities-corporation-state-revolving-loan-fundsProtection of Managed Pollinators (Honey Bees)
… To determine whether the Department of Agriculture and Markets (Department) is adequately monitoring the health … bees. In 2007, under sections of the State’s Agriculture and Markets Law, beekeepers were required to register their … To determine whether the Department of Agriculture and Markets Department is adequately monitoring the health of …
https://www.osc.ny.gov/state-agencies/audits/2023/01/19/protection-managed-pollinators-honey-beesChazy Union Free School District – Lead Testing and Reporting (S9-25-13)
… needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 … Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary … needed remediation to reduce lead exposure in all potable water outlets as required by NYS Public Health Law and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/chazy-union-free-school-district-lead-testing-and-reporting-s9-25-13Bayport Blue Point Union Free School District – Lead Testing and Reporting (S9-25-8)
… the lead action level. We reviewed 25 of the water outlets with actionable lead levels and determined that 11 of these … to that effect. District officials disagreed with certain aspects of our findings and recommendations but … Responding to an OSC Audit Report , which you received with the draft audit report. The CAP should be posted on the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/bayport-blue-point-union-free-school-district-lead-testing-and-reportingState Comptroller DiNapoli Releases Municipal & School Audits
… required. Chateaugay Central School District – Nonresident Homeless Student State Aid (Clinton County) District … did not claim state aid totaling $145,164 for nonresident homeless students during the audit period because the … procedures to ensure state aid was claimed for nonresident homeless students. Officials also did not complete and …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli Announces State Contract and Payment Actions for April 2014
… than 4.5 million payments worth nearly $8.5 billion in April. His office also rejected 119 contracts and related … via his Open Book New York website. Highlights for April 2014: Major Contracts Approved Department of … of Surplus Property Approved a $5 million contract with April Holdings LLC for the sale of 350 Carleton Ave. in the …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-announces-state-contract-and-payment-actions-april-2014DiNapoli Announces State Contract and Payment Actions for Feb. 2014
… to provide current information about the number and types of contracts and payments entered into by the state. This … to added transparency via his Open Book New York website. Highlights for February 2014: Major Contract … for the renovation of State Office Campus Building 5 to house the state’s Business Services Center: $21.6 million …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-announces-state-contract-and-payment-actions-feb-2014DiNapoli Audit Finds Western Regional OTB Lacks Accountability and Gave Out Lucrative Perks
… and Rochester. It offers off-track pari-mutuel wagering on horse racing at Batavia Downs Gaming and other locations. The …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-audit-finds-western-regional-otb-lacks-accountability-and-gave-out-lucrative-perksState Comptroller DiNapoli Releases Municipal & School Audits
… for maintaining these records but was unfamiliar with the requirements of, and did not comply with, the district’s capital asset policy. As a result, of the 90 capital assets with a total cost of approximately $93,000 that were selected …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-auditsMount Pleasant Blythedale Union Free School District – Procurement (2022M-86)
… officials procured goods and services in accordance with the Board of Education’s (Board) policies and applicable … did not always procure goods and services in accordance with Board policies and applicable statutory requirements. We … of professional services. Seek competition in accordance with policies and statutory requirements. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/28/mount-pleasant-blythedale-union-free-school-district-procurement-2022m-86Shelter Island Union Free School District - Fund Balance (2020M-23)
… used to fund operations during this time. The unemployment insurance reserve was overfunded and the employee benefit … appropriately prepared or implemented corrective action plans (CAPs) to previous audits. Key Recommendations Reduce … needed or used to fund operations. Review the unemployment insurance reserve and determine whether the balance is …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23Fort Edward Union Free School District - Financial Condition (2019M-245)
Determine whether the District maintained adequate fund balances
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/fort-edward-union-free-school-district-financial-condition-2019m-245Floral Park-Bellerose Union Free School District - Leave Records (2018M-264)
… complete report - pdf] Audit Objective Determine whether employee leave accrual records are accurate and leave … Determine whether employee leave accrual records are accurate and leave …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/floral-park-bellerose-union-free-school-district-leave-records-2018m-264Green Island Union Free School District - Separation Payments (2019M-55)
… whether separation payments were calculated correctly and supported by employee contracts. Key Findings The former … Manager’s separation payment was inadequately supported, and he was overpaid by $16,700. The District paid the former … Manager. Key Recommendations Provide an independent review and approval of separation payments. Discuss the separation …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/green-island-union-free-school-district-separation-payments-2019m-55East Quogue Union Free School District - Claims Auditing (2019M-78)
… it is accurate and properly supported, and in compliance with required statutes and policies. Periodically report to … noted in the claims process. District officials agreed with our recommendations and indicated that they have …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… Objective Determine whether extra-classroom activity (ECA) funds were properly collected, recorded, deposited and … statement of profit and loss forms, and annual record of funds received and paid out. Checks were not countersigned … Determine whether extraclassroom activity ECA funds were properly collected recorded deposited and disbursed …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mWilliam Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
audit, school, william floyd, check signing, online banking, 2022
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/william-floyd-union-free-school-district-2022-192.pdfKenmore-Town of Tonawanda Union Free School District – Electronic Records and Reports (2022M-62)
Determine whether Kenmore-Town of Tonawanda Union Free School District (District) officials properly maintained electronic disbursement records and reports (e-records) in accordance with applicable legal and regulatory requirements.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/kenmore-town-of-tonawanda-2022-62.pdfComptroller DiNapoli and Attorney General Underwood Announce Sentencing of Queens Pharmacy Owner for Stealing More than $1.5 Million from Medicaid
… money." On June 8, 2018, Arkady Goldin pleaded guilty to Health Care Fraud in the Second Degree, a class C felony, and … into an unlawful kickback arrangement with a former hospital employee to steer prescriptions to Value. As part of … Olga Sunitsky, under the supervision of MFCU NYC Regional Chief Auditor Thomasina Smith. Investigative …
https://www.osc.ny.gov/press/releases/2018/07/comptroller-dinapoli-and-attorney-general-underwood-announce-sentencing-queens-pharmacy-owner