Search
Delaware County – Assigned Counsel (2016M-384)
… our audit was to review the County’s assigned counsel plan and the implementation of that plan, and how courts within the County determined assigned counsel … is located in eastern New York, consists of 19 towns and 10 villages and has approximately 48,000 residents. The …
https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384State Comptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced the following local government audits have been issued
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Local Sales Tax Collections Up 3% in November
… DiNapoli. Overall, local collections totaled $1.86 billion for the month, up $53 million year over year, with New York City accounting for 61.5% of the increase. “Local sales tax growth in … collections continue to drive statewide growth, accounting for a majority of the overall increase. Still, monthly …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-local-sales-tax-collections-up-3-percent-in-novemberComptroller DiNapoli Releases Municipal Audits
… Fire Department , Barnard Fire District , Orange Lake Fire District , Village of Silver Springs , Southern Cayuga Lake Intermunicipal Water Commission and the Town of … continued this positive trend in the 2015 budget. Orange Lake Fire District – Budgeting Practices (Orange County) The …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Village Fiscal Stress Declines Again
… of cities. For a list of villages in fiscal stress, visit: … search the complete list of village fiscal stress scores, visit: … see the fiscal stress summary report on school districts, visit: … summary report for calendar-year based municipalities, visit: …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-village-fiscal-stress-declines-againDiNapoli: Rochester Woman Pleads Guilty to Stealing $121,000 in Pension Checks Sent to Late Grandmother
… that is meant for dedicated public servants who spend long careers working for the people of their communities,” Doorley …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-rochester-woman-pleads-guilty-stealing-121000-pension-checks-sent-late-grandmotherDiNapoli: Former Treasurer Arrested in Tupper Lake Fire Department Theft
… DiNapoli said. "He financed trips to North Carolina and Massachusetts, including the Boston Duck Tour, using … I thank the Tupper Lake Police Chief Eric Proulx, Acting Franklin County District Attorney Glenn MacNeill and Asst. … expenses, including hotel rooms at Candlewood Suites, family trips to North Carolina and a birthday celebration in …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-former-treasurer-arrested-tupper-lake-fire-department-theftOpinion 90-38
… the town highway superintendent is required to remove snow and ice from, and maintain the highway if, after the … section 205-a authorizes a town to temporarily discontinue snow and ice removal and maintenance from December 1 until … and the town thereby becomes obligated to resume snow and ice removal and other maintenance from December 1 …
https://www.osc.ny.gov/legal-opinions/opinion-90-38Comptroller DiNapoli Releases Municipal Audits
… State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Town of Andover , Town of … "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … State Comptroller Thomas P DiNapoli today announced his office completed audits of the Town of Andover Town of …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-auditsOpinion 96-12
… by special act) TOWN LAW, §181: The fiscal year of a fire district may be changed only by act of the State Legislature. You ask how a fire district may change its fiscal year from a calendar year to a … with the timing of the receipt of taxes levied for fire district purposes. Town Law, §181 provides that the "fiscal …
https://www.osc.ny.gov/legal-opinions/opinion-96-12Comptroller DiNapoli Releases Municipal Audits
… activity were inadequate. Tompkins County – Solid Waste (2014M-336) The county has instituted various programs to divert waste from the landfill and monitors program effectiveness by … least quarterly. For fiscal years 2011 through 2013, the recycling program has saved the county more than $1 million. …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-0Area #12 – Information Technology Contingency Planning – Information Technology Governance
… from ransomware, hardware failure or human error, for example, could significantly curtail a local government’s … school’s operations. Proactively anticipating and planning for such disruptions will help prepare local government and school personnel for the actions they must take in the event of a disruption …
https://www.osc.ny.gov/local-government/publications/it-governance/area-12-information-technology-contingency-planningDiNapoli Appoints Senior Budget and Policy Staff
… State Comptroller Thomas P. DiNapoli announced today that he … providing an independent and fact-driven analysis of the state’s fiscal health and major policy decisions. The wide … will be critical in keeping the public informed of how the state is balancing its books and addressing important …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-appoints-senior-budget-and-policy-staffOptional Membership – Membership and Enrollment
… of their right to membership at the time of their initial employment. Beginning July 27, 1976, ERS membership is … or provisional positions (under Civil Service Law); Employment of less than 30 hours per week, or less than the standard number of hours for full-time employment as established by the employer for this position; …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/optional-membershipComptroller DiNapoli Releases School Audits
… approved prior to payment. Lockport City School District – Monitoring Transportation Contracts and Costs (Niagara … information submitted by the transportation vendor for fuel reimbursements was not supported by appropriate … overstated by 452 gallons of gasoline and 297 gallons of diesel fuel, with a total value of $1,725. For access to …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-0Examination of Pitts Management Associates (PMA)
… originally entered into contract CM00939 with PMA for consulting services for the period December 3, 2012 through September 3, 2013. That contract was later extended for three months through December 2, 2013. At that time, the …
https://www.osc.ny.gov/state-agencies/audits/2018/02/14/examination-pitts-management-associates-pmaCollection of Electronic Waste Fees
… Conservation (Department) properly collects all fees and surcharges due to the Environmental Protection Fund … fee. The Department is required to deposit all fees and surcharges into the Fund. The Department collected a total of $371,000 in registration fees from 116 manufacturers, eight collectives, and 84 …
https://www.osc.ny.gov/state-agencies/audits/2015/09/02/collection-electronic-waste-feesInspecting Highway Bridges and Repairing Defects
… that are identified during inspections are classified as "Red Flag," "Yellow Flag," and "Safety Flag." A Red Flag designation pertains to the failure or potentially … failure of critical primary structural components. Red Flag conditions pose a clear and present or future …
https://www.osc.ny.gov/state-agencies/audits/2013/11/08/inspecting-highway-bridges-and-repairing-defectsOperational Advisory No. 32
… 2020, guidance has also been updated regarding new Vendor ID’s, the proper use of the Vendor ID and required supporting documentation including related … submitted online or through a bulkload file. Supplier ID/Vendor ID and Documentation The same vendor ID that was …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/32-refund-appropriation-ap-adjustment-voucher-guidelinesEfforts to Collect Delinquent Taxes
… the period from January 1, 2016 through December 31, 2019. We also considered information that was provided by the … only penalties and/or interest. There could be just a penalty assessment, and some penalties accrue interest while …
https://www.osc.ny.gov/state-agencies/audits/2021/08/24/efforts-collect-delinquent-taxes