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Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)
… if implemented, would assist the Board of Trustees (Board) in containing excessive amounts of overtime being charged to … action. Appendix C includes our comment on an issue raised in the Village’s response. …
https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6Port Ewen Fire District – Financial Management (2024M-157)
… However, soliciting investment options may have resulted in greater investment earnings. For example, the District’s … B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/03/port-ewen-fire-district-financial-management-2024m-157Serven Volunteer Fire Company – Board Oversight (2024M-97)
… of the Border City Hose Company (Hose Company), was arrested on charges of grand larceny for allegedly stealing …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/serven-volunteer-fire-company-board-oversight-2024m-97Volunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… benefits provided by the Board were well in excess of the $100 limit indicated in the special act. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-taxTown of Union – Financial Condition (2016M-192)
… use. Additionally, rates are too low to allow the fund to break even, which results in taxpayer inequity, as the water …
https://www.osc.ny.gov/local-government/audits/town/2016/08/12/town-union-financial-condition-2016m-192Opinion 2005-4
… is a conflict, ambiguity or inconsistency between the two (see, e.g., Nassau County v Town of Hempstead , 84 AD2d 557, … controls the general words of an earlier enactment (see, e.g., People v Doe , 117 Misc 2d 35, 457 NYS2d 399, … referendum procedures are expressly set forth by statute (see e.g., Town Law §90 et seq .; Village Law §9-900 et seq .; …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4Oversight of Nurse Hiring and Retention
… for uploading supporting evidence to Vizient’s technology platform – Optimizer. The staffing agencies are also …
https://www.osc.ny.gov/state-agencies/audits/2018/07/16/oversight-nurse-hiring-and-retentionState Comptroller DiNapoli: $360M Needed to Repair Local Dams
… across New York are facing an estimated $360 million price tag to fix locally-owned dams that are considered a … across New York are facing an estimated $360 million price tag to fix locallyowned dams that are considered a high …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-360m-needed-repair-local-damsUnified Court System Bulletin No. UCS-88
… have been created to track employees who are eligible for 2nd Longevity Step. New Reason and Increment Codes have been … that are eligible for a promotion recalculation based on Section 37.9. Agency Actions - New Increment Codes … a one (1) grade appointment or promotion from a salary at or above the maximum, the Increment Code of 04YR must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-88-new-reason-codes-373-judiciary-law-373-and-379-judiciary-lawState Comptroller DiNapoli Releases School Audits
… that schools make every dollar count," DiNapoli said. "By auditing school district and charter school finances and … these employees' leave carryover amounts were overstated by 47 days. Center Moriches Union Free School District – … for new bus acquisitions. As a result, the district was in danger of potentially losing $194,852 in state aid. In …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-auditsOpinion 93-16
… employees during regularly assigned work periods) WORDS AND PHRASES -- "Regularly Assigned Work Periods" (meaning for … of certain designated activities, in accordance with a system established by the sponsor ( id .). Such …
https://www.osc.ny.gov/legal-opinions/opinion-93-16Opinion 93-15
… municipality as custodian for the library (1986 Opns St Comp No. 86-54, p 86), unless the library board has appointed a separate treasurer and has demanded in writing that these moneys be paid to the library treasurer. … when the municipal treasurer has custody (1991 Opns St Comp No. 91-57, p 158). Further, even if the treasurer of the …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Capital Planning and Maintenance
… means, the Authority relies on federal, State, and other sources of funding. During each of the fiscal years 2012-13, … profitable asset, generating about $2.4 million in toll revenue annually. The Authority uses cash from the Bridge’s … for reconstruction and upgrades, based on its current revenue, it would be unable to afford enough bonding to …
https://www.osc.ny.gov/state-agencies/audits/2016/04/08/capital-planning-and-maintenanceOpinion 97-20
… or purposes contrary to public policy (see e.g., 1989 Opns St Comp No. 89-16, p 34; 1987 Opns St Comp No. 87-88, p 130; 1982 Opns St Comp No. 82-10, p 12; 1981 Opns St Comp No. 81-49, p 51; …
https://www.osc.ny.gov/legal-opinions/opinion-97-20Opinion 91-57
… in the opinion. LIBRARIES -- Finances (comingling library moneys with those of municipal sponsor) -- Public Library (comingling library moneys with those of municipal sponsor) MUNICIPAL … Whether library fund moneys of the village public library may be comingled with moneys of the village …
https://www.osc.ny.gov/legal-opinions/opinion-91-57Opinion 96-1
… Park) TOWN LAW, §176(14); LOCAL FINANCE LAW, §104.10(6); GENERAL MUNICIPAL LAW, §6-g(13): If the moneys … the town boundaries State lands assessed at more than 10% of the total assessed valuation of the town, the prior … the town boundaries, State land assessed at more than 10% of the total assessed valuation of the town, as …
https://www.osc.ny.gov/legal-opinions/opinion-96-1Opinion 2000-19
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … LAW §§9104, 9105: A benevolent association may use foreign fire insurance tax monies to facilitate access to its meeting … accessible elevator. In order to ensure that foreign fire insurance tax monies are used exclusively for the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-19Selected Aspects of the Paratransit Call Center Operations
To determine whether the contractor operating the MTANew York City Transits Paratransit Call Center was in compliance with the terms of its contract and if n
https://www.osc.ny.gov/state-agencies/audits/2016/11/03/selected-aspects-paratransit-call-center-operationsDiNapoli: Audit Finds up to $12.1 Million in Inappropriate Medicaid Payments
… million in inappropriate payments during 2015 including $23 million for dead patients and millions more for recipients …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-audit-finds-121-million-inappropriate-medicaid-paymentsComptroller DiNapoli and A.G. Scheneiderman Announce 2 to 6 Year Prison Sentence for Former Councilman Ruben Wills in Public Corruption Scheme
… Eric T. Schneiderman announced the sentencing of former New York City Councilman Ruben Wills (D-Queens) to 2 to 6 years in prison; Wills was also ordered to pay … in the 1st degree. Wills has since been expelled from the New York City Council. "Ruben Wills stole money meant to …
https://www.osc.ny.gov/press/releases/2017/08/comptroller-dinapoli-and-ag-scheneiderman-announce-2-6-year-prison-sentence-former-councilman-ruben