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Main-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… the Main-Transit Fire Department (Department) banquet manager (manager) made proper disbursements that were … banquet hall or this conflict of interest as required by New York State General Municipal Law (GML) Section 209-ee. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0Real Property Portfolio (2022-S-14)
To determine whether Empire State Development (ESD) fully and accurately accounted for and reported its real property holdings and the need to either hold or dispose of properties, and if ESD disposed of real property in a manner beneficial to the State.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s14.pdfDiNapoli: Audit Reveals Cash, Drugs, Weapons Missing from Police Custody
… Comptroller Thomas P. DiNapoli. The audit reviewed records in ten municipalities: Herkimer and Madison counties, the … the prosecution of criminal cases and could result in dangerous items, such as drugs and firearms, making their … owners or stolen. Fortunately, law enforcement officials in the municipalities we audited understand the seriousness …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-audit-reveals-cash-drugs-weapons-missing-police-custodyPublic Welfare – 2023 Financial Condition Report
… limit on Family Assistance, children living apart from adult relatives and certain other individuals. FA is largely …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-welfareDiNapoli Audit Finds Problems with Arts Education in NYC Schools
… for a diploma. New York City’s Department of Education (DOE) is responsible for ensuring that its public high schools … of instruction for a diploma. DiNapoli recommended that DOE ensure that NYC high school students receive an arts education that …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-finds-problems-arts-education-nyc-schoolsManagement of Unexpected Delays and Events During Winter 2017-18
… to providing excellent rail transportation service which exceeds Customer expectations and is worthy of the … a report in March 2018 stating that, in 2017, the LIRR had its worst on-time performance since 1999. An estimated … in the yard or collisions between a person and a train, which kept it from providing scheduled train service. …
https://www.osc.ny.gov/state-agencies/audits/2018/08/07/management-unexpected-delays-and-events-during-winter-2017-18DiNapoli Announces State Contract and Payment Actions for Feb. 2014
… at $238,873 with B4D Production Services LLC for the Marcy Ave. Armory in Brooklyn. Major Payments Approved Paid nearly …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-announces-state-contract-and-payment-actions-feb-2014Maximizing Incentives for Individuals With Disabilities (Follow-Up)
… for working-age adults without a disability. Employment can enrich and enhance quality of life and is associated with … approximately 491 employment service providers can sign up to be included in NYESS. NYESS is also an …
https://www.osc.ny.gov/state-agencies/audits/2024/02/20/maximizing-incentives-individuals-disabilities-followAudit Finds Operational and Oversight Failures Led to Financial Instability in Mount Vernon
… paid in a timely fashion. Officials and employees did not have clear guidance on how the disbursement process worked. … for committed funds and determining whether vouchers had been paid. Made 25 unauthorized electronic disbursements and … and city council agreed with the audit’s findings and said they would work with the new city comptroller to undertake a …
https://www.osc.ny.gov/press/releases/2022/01/audit-finds-operational-and-oversight-failures-led-financial-instability-mount-vernonUnited HealthCare – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy
… Ethical Pharmacy inappropriately billed United HealthCare for prescription medications under the State's employee … The Empire Plan (Plan) is the primary health benefits plan for NYSHIP and includes prescription drug coverage. The … on the primary contract, the Department reimburses United for all properly adjudicated claims. Davis Ethical Pharmacy …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/united-healthcare-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacyOpinion 94-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … FUNDS -- Deposits and Investments (by school district of extraclassroom and endowment moneys) SCHOOL DISTRICTS -- …
https://www.osc.ny.gov/legal-opinions/opinion-94-15Opinion 88-44
… This opinion represents the views of the Office of the State Comptroller at the time … Services (town board member employed by engineering firm) -- Interest in Contract (town board member employed by … arising after execution of contract) GENERAL MUNICIPAL LAW, §§800(3)(c), 802(1)(b): A town board member acquires an …
https://www.osc.ny.gov/legal-opinions/opinion-88-44DiNapoli Announces State Contract & Payment Actions for July 2014
… financial officer, DiNapoli’s office reviews contracts for all state agencies and certain contracts for state public … are reasonable, the playing field is level and taxpayers get the best value for their money. The independent audits … $894,000 contract with Swank Motion Pictures Inc. for a public performance license to show motion pictures at …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-announces-state-contract-payment-actions-july-2014Cost-Saving Ideas: Evaluating Solid Waste Collection Options
… collection efforts. Transfer stations: A transfer station may include one or more large containers for solid … with the General Municipal Law. Resources The New York State Department of Environmental Conservation (NYSDEC) … solid waste composition and characterization in New York State. See our Local Government Management Guides for …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluating-solid-waste-collection-optionsCaledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
… $211,917. Adopt: Written financial policies to establish a system of internal controls that ensure oversight of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025mOpinion 2001-15
… a lighting district pursuant to Town Law §202-c(1) is proper only if signed by the appropriate number of "resident owners"; that is, individual owners of real property who have established a … board on behalf of a lighting district whose sole asset is a service contract may, subject to mandatory referendum, …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15XVII.1 Overview – XVII. Lapsing Appropriations
… after the lapse date. For additional instruction on this topic, visit job aid "Lapsing Action by Transaction …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii1-overviewDisposal of Electronic Devices
… devices. Agencies may dispose of electronic devices on their own; however, OGS' Surplus Unit provides this … prior to disposal and, if sending them to OGS, to certify in writing that the devices no longer contain any retrievable …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/disposal-electronic-devicesAmusement Park and Fair Ride Safety
… To determine if the Department of Labor (Department) is adequately monitoring and enforcing safety conditions of amusement park and fair rides. In conjunction with audit 2013-S-73 , … amusement parks, fairs, and other venues operating outside New York City. Structures subject to Unit inspection include …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/amusement-park-and-fair-ride-safety