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Comptroller DiNapoli Releases Municipal Audits
… lottery account clerk perform all their financial duties with little oversight. There was also no evidence that the … has consistently failed to file an annual financial report with the Office of the State Comptroller. West Sand Lake Fire … and credit card use and the treasurer provides the board with monthly financial reports including cash balance and …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-1Inspecting Highway Bridges and Repairing Defects
… related deficiencies in a timely manner as required by State and federal laws. Our audit covered inspections … January 2008 and July 2012, 1,469 flags were issued for the LIRR and B&T highway bridges. As of July 2012, 538 … flag deficiencies in a timely manner as required by State and federal regulations. However, there were a limited …
https://www.osc.ny.gov/state-agencies/audits/2013/11/08/inspecting-highway-bridges-and-repairing-defectsCompliance With Special Education Regulations for the Provision of Services (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations included in the initial audit … With Special Education Regulations for the Provision of Services (Report 2018-N-5 ). About the Program In New York …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-regulations-provision-services-followEfforts to Collect Delinquent Taxes (Follow-Up)
… the top 250 individual and top 250 business tax debtors for whom it filed at least one warrant in the prior 12 months. The December 2022 lists for individuals and businesses totaled almost $407 million and $255 million, respectively, for the amount due and owed at the time the warrant was …
https://www.osc.ny.gov/state-agencies/audits/2023/03/01/efforts-collect-delinquent-taxes-followXI.18.H The Infrastructure Investment Act – XI. Procurement and Contract Management
… The Infrastructure Investment Act 1 (“the Act”) allows for a design-build contract, an alternative delivery method, for … of Environmental Conservation; for capital projects with a total value of not less than $10 million. Other specified … for approval must be accompanied by a procurement record that documents the approach taken in the procurement process …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18h-infrastructure-investment-actState Comptroller DiNapoli Releases Municipal Audits
… ensure that goods and services were procured in accordance with the purchasing policy and procedures. Auditors reviewed … None of the 10 professional service providers reviewed with payments totaling $250,200 were evaluated every three …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-municipal-auditsEconomic and Demographic Trends – 2021 Financial Condition Report
… states for job losses in 2020; California ranked highest with a decline of over 1.25 million. The State’s unemployment … in seven industry sectors, which were primarily those with the lowest number of job losses. The information sector …
https://www.osc.ny.gov/reports/finance/2021-fcr/economic-and-demographic-trendsAdministration and Collection of Real Estate Transfer Taxes (Follow-Up)
… when the consideration exceeds $500, at a rate of $2 for every $500 of consideration exchanged. The base tax is … remit the tax to the Department. State RETT collections for each of the 2 State fiscal years ended March 31, 2021 and …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/administration-and-collection-real-estate-transfer-taxes-followState Comptroller DiNapoli Releases Municipal Audits
… of Dec. 1, 2020. The town’s 2021 adopted budget complies with the tax cap limit. Village of Remsen – Clerk-Treasurer’s … annual financial reports were not completed or filed with the State Comptroller’s Office for any of the last four …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-municipal-audits-0Travel Card Transactions
… of Economic Development (DED). Background The New York State Travel Manual requires travelers to submit expense … charges. When travel card charges remain unreconciled for more than 30 days, there is an increased risk of … for periods up to 595 days, also owes $105 back to the State for charging more on his travel card than he was …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/travel-card-transactionsArea #12 – Information Technology Contingency Planning – Information Technology Governance
… and school personnel for the actions they must take in the event of a disruption and could significantly reduce … and can be restored whenever needed; and Storing backups in an offline and offsite location that meets the local … IT contingency planning and backup procedures can be found in the Office of the State Comptroller’s publication entitled …
https://www.osc.ny.gov/local-government/publications/it-governance/area-12-information-technology-contingency-planningOpinion 89-14
… a tax receipt to include a self-addressed stamped envelope with their tax payment. You ask whether a tax collecting … a tax receipt include a self-addressed stamped envelope with their tax payment. The mailing of receipts for taxes is … taxpayers to submit self-addressed stamped envelopes with their tax payments (see also 28 Opns St Comp, 1972, p …
https://www.osc.ny.gov/legal-opinions/opinion-89-14Opinion 90-33
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … discussed in the opinion. VILLAGE MAYOR -- Deputy (power to appoint officers and employees) VILLAGE LAW, §4-400(1)(c), … of employment with respect to which the mayor may have delegated the power to appoint to another village …
https://www.osc.ny.gov/legal-opinions/opinion-90-33Implementation of the Security Guard Act (Follow-Up)
… Act ( 2019-S-42 ). About the Program The Department of State (Department), through its Division of Licensing … and regulation of 36 occupations throughout New York State. The Division licenses more than 800,000 individuals … entrusts the Department with issuing registration cards for all security guard applicants who meet the requirements …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/implementation-security-guard-act-followState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … made as authorized or for an appropriate purpose. City of White Plains – Sexual Harassment Prevention (SHP) Training … Prevention Training (Suffolk County) None of the village’s 240 total employees and six elected officials were provided …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-3DiNapoli: Former Town of Marion Court Clerk Sentenced to Jail, Ordered to Pay Over $59,000 in Restitution
… of Marion Court Fund. DiNapoli’s office then partnered with Wayne County District Attorney Calarco’s office and the … corrupting the government in the second degree, tampering with records in the first degree and official misconduct. …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-former-town-marion-court-clerk-sentenced-jail-ordered-pay-over-59000-restitutionNew York State Health Insurance Program – Incorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the Commercial Plan
… serving about 1.1 million members. Civil Service contracts with CaremarkPCS Health, L.L.C. (CVS Caremark) to administer … cost avoidance for the State. CVS Caremark communicates with the Centers for Medicare & Medicaid Services (CMS) to …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/new-york-state-health-insurance-program-incorrect-payments-cvs-caremark-medicare-rx-drugState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … of payments made through the contractor responsible for serving vehicles. Further, the contractor data does not … implemented, and three were not implemented. New York State Liquor Authority (SLA): Internal Controls Over Selected …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-auditsCity of Lockport – Budget Review (B22-1-8)
… independent evaluation of the City’s proposed budget for 2023. Background Chapter 332 of the Laws of 2014, as amended … million as of December 31, 2022, which is 31.4 percent of 2023 general fund appropriations included in the proposed … If the City’s 24 retirement-eligible employees retire in 2023, they will be due buyouts averaging $25,000 per retiree, …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-lockport-budget-review-b22-1-8Comptroller DiNapoli Releases Municipal Audits
… In addition, town officials were only able to account for 12,571 gallons (29 percent) of fuel valued at $23,325 out … to document employee IT security duties, provide guidance for using portable devices or require monitoring of networked … maintained. As a result, six employees were paid for 110.5 hours of leave time to which they were not …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-audits-0