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Richland Fire District – Board Oversight (2016M-374)
… Purpose of Audit The purpose of our audit was to examine internal controls … the Town of Richland in Oswego County. There is one fire company located within the District, the Richland Fire … on behalf of the Department a tax on the premiums of fire insurance policies written on property by out-of-state …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374Opinion 88-22
… the opinion. SEWER DISTRICTS -- Construction (inclusion of park facilities as district expenses) PARK DISTRICTS -- Use (restrictions on nonresidents) PARKS … of fees) TOWN LAW, §§198, 202: The cost of construction of park facilities undertaken solely for the purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-88-22Information for Town Officials
A review of the basic duties of a town supervisor with statutory references designed to assist the newly elected supervisor in becoming familiar with the structure of town government and the supervisor's role in it. This is also a publication useful to town board members and other town officials.
https://www.osc.ny.gov/files/local-government/publications/pdf/information-for-town-officials.pdfTown of Ridgeway – Health Insurance Benefits (2025M-95)
… (Town) Town Board (Board) authorize and monitor health insurance benefits for current and former officials? Audit … audit period back to January 2018 to verify total health insurance costs paid by the Town for officials. Understanding … Audit Area As a general rule, a town may provide health insurance benefits to current and former town officials in …
https://www.osc.ny.gov/local-government/audits/town/2026/03/13/town-ridgeway-health-insurance-benefits-2025m-95Oversight of the Supported Housing Program – Rehabilitation Support Services, Inc.
… provided the required services under its Supported Housing Program contracts. The audit covered the period from January … OMH offers, among other programs, the Supported Housing Program (Program), which is an initiative to provide stable … assistance in locating and securing housing, resolving landlord or roommate disputes, and choosing and purchasing …
https://www.osc.ny.gov/state-agencies/audits/2017/05/04/oversight-supported-housing-program-rehabilitation-support-services-incDiNapoli Announces State Contract and Payment Actions for April 2014
… with April Holdings LLC for the sale of 350 Carleton Ave. in the Town of Islip. Office of Parks and Recreation and …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-announces-state-contract-and-payment-actions-april-2014State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … necessary prescription and non-prescription drugs. State law directs pharmacies to substitute prescribed drugs … totaling $2,512 and restaurant payments totaling $1,723. State Education Department (Preschool Special Education Audit …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-auditsContract Participation of Minority- and Women-Owned Business Enterprises
… enterprises; met these goals; and accurately reported its results to the Department of Economic Development. Background … short of reaching its goals; did not accurately report the results of its efforts; and, in fact, overstated the extent … risk of fraud. The unreliability of MWBE utilization data results in a questionable baseline for managing a critical …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/contract-participation-minority-and-women-owned-business-enterprisesOpinion 91-44
… in the opinion. FIRE COMMISSIONERS -- Compensation (health insurance) FIRE DISTRICTS -- Appropriations and Expenditures (health insurance for fire commissioners) INSURANCE -- Health Insurance (authority to cover fire district fire … of fire commissioners of a fire district may be provided health insurance through the State health insurance plan at …
https://www.osc.ny.gov/legal-opinions/opinion-91-44Cost-Saving Ideas: Managing Your Travel and Conference Expenses
… costs and mitigate the risk of fraud. Understand the Risks Your governing board should provide guidance for managing … travel reimbursement claims. Maintain a Travel Policy Your governing board should officially adopt a clear and … bargaining agreements. In these cases, you should follow your travel policy unless there are differences stated in the …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-your-travel-and-conference-expensesComptroller DiNapoli and A.G. Schneiderman Announce Conviction and Sentencing of Florida Man For Theft of Over $180,000 in NYS Pension Benefits
… he was Petschauer, and asserted that he was not actually dead, in an effort to maintain eligibility for the pension …
https://www.osc.ny.gov/press/releases/2016/12/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-and-sentencing-florida-man-theft-overState Comptroller DiNapoli Releases Municipal & School Audits
… officials properly established the district’s nine general fund reserve funds totaling $10.9 million but did not use the … officials did not adopt a comprehensive written reserve fund policy, transparently fund reserves or take appropriate … provided. Fishers Island Union Free School District – Website Transparency (Suffolk County) District officials did …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0Opinion 95-11
… it is a well established rule of construction that meaning and effect should be given to all the statutory … as superfluous when they may be given a distinct, separate meaning (McKinney's Statutes, §231; Orange and Rockland … 207-m, so long as that word may be given a distinct meaning. The terms "permanent", "temporary" and "provisional" …
https://www.osc.ny.gov/legal-opinions/opinion-95-11State Comptroller DiNapoli Releases Audits
… that there were weaknesses in DEC's oversight of Major Oil Storage Facilities (MOSFs) reporting and facility registration, as well as a lack of facility data analysis to identify and correct discrepancies. …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… the ability to be audited and approved before payment. Bellmore Union Free School District – Payroll (Nassau County) …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-auditsSubmitting Final Payment and Service Information – When Employees Retire
… To ensure your employees receive an accurate and timely pension benefit, you must submit final payment and service … easily. It will also help NYSLRS finalize your employees’ pension benefits sooner and will result in more accurate … earnings require further explanation to calculate their pension benefit, the Salary Explanation page also provides an …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/submitting-final-payment-and-service-informationOmnibus Technical Procurement Amendments
Relates to participation by state agencies in a system used by the comptroller to compile vendor responsibility information defining information technology for
https://www.osc.ny.gov/legislation/omnibus-technical-procurement-amendmentsOversight of Chronic Absenteeism
… through April 24, 2018. Background Chronic absenteeism is a widespread problem, defined by the Department as a student … to things like poor school performance, bullying, and unwelcoming school climates, increase students’ risk for … reported attendance data using average daily attendance (ADA), which measures the average number of students who are …
https://www.osc.ny.gov/state-agencies/audits/2018/09/18/oversight-chronic-absenteeismOversight of Complaint Activity
… and water services for New York’s residential and business consumers, while protecting the natural environment. … and procedures for recording and addressing consumer complaints. Within the Department, the Office of Consumer Services (OCS) monitors the number and types of complaints received against all utilities operating in the …
https://www.osc.ny.gov/state-agencies/audits/2017/02/01/oversight-complaint-activityOversight and Collection of Snowmobile Registration Fees
… 2008 to February 13, 2013. Background Snowmobiles operated in the State must generally be registered annually with the … for the more than 10,000 miles of public snowmobile trails in New York State. Members of approved snowmobile clubs pay a … to the Trail Fund and is disbursed by Parks through grants-in-aid for trail services. The Department collected about …
https://www.osc.ny.gov/state-agencies/audits/2013/07/11/oversight-and-collection-snowmobile-registration-fees