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Comptroller 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-0State Comptroller DiNapoli Releases Municipal Audits
… The board did not develop and adopt realistic budgets or determine how much fund balance should be maintained. As a … years to approximately $735,000 as of December 31, 2020, or 69% of the 2021 fund appropriations. The board also did … written, multiyear financial and capital plans or fund balance and reserve policies. County of Otsego …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-municipal-auditsAdministration of Self-Insured Workers’ Compensation Plans
… of benefits, placing an undue financial burden on injured employees. Each of the three self-insured agencies …
https://www.osc.ny.gov/state-agencies/audits/2020/09/25/administration-self-insured-workers-compensation-plansState 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/2021/01/state-comptroller-dinapoli-releases-municipal-audits-0Ethics Oversight (2020-MS-1)
… and none ensured that all disclosure statements were filed on time. 50 percent did not review disclosure statements for …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2020/12/30/ethics-oversight-2020-ms-1Appointment of Claims Auditor – Improving the Effectiveness of Your Claims Auditing Process
… Establishing a separate position with the responsibility for auditing … may increase the effectiveness of this key control because a claims auditing official would be performing this function … as enumerated in record retention schedules. 3 Depending on the size and complexity of your local government or school …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appointment-claims-auditorState Comptroller DiNapoli Releases Municipal Audits
… as of December 31, 2019 in the general and highway funds and water district were excessive, ranging from 89 …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School Audits
… did not always pay employees at the proper pay rate and payroll was not always adequately supported or calculated. …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-0Oversight of Homeless Shelters
… floors; worn or mutilated mattresses; and a rooftop-access door off its hinges, which could allow anyone – including …
https://www.osc.ny.gov/state-agencies/audits/2016/02/12/oversight-homeless-sheltersOpinion 91-43
… §§10(1)(ii)(a)(1), 23(2)(f): Statutory duties assigned to a town clerk relative to the audit of town claims may be transferred to another town official only by local law subject to …
https://www.osc.ny.gov/legal-opinions/opinion-91-43Opinion 91-23
… in the opinion. FIRE COMPANY -- Membership (right to be member of more than one company) VOLUNTEER FIREFIGHTERS … membership in more than one fire company apply only to membership in fire companies within the same fire … §10-1006 and Town Law, §176-b contain provisions relating to the qualifications and appointment of volunteer members …
https://www.osc.ny.gov/legal-opinions/opinion-91-23Opinion 90-33
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … authority to fill vacancies in village offices caused by other than the expiration of the term of office). Section … which provides, in part, that, unless otherwise prescribed by law, a deputy possesses the powers and perform the duties …
https://www.osc.ny.gov/legal-opinions/opinion-90-33Vendor Responsibility Documentation
… with an estimated amount of $100,000 or greater ✔ ✔ 3. Real estate (purchase, sale or lease) except for an eminent … backdrop contract with no adverse information Multi-phase project - not initial submission New York State agencies Non-administering agency use of multi-agency …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-documentationOpinion 89-23
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY -- … to an agency or department of the State of New York (see, e.g., 1988 Opns St Comp No. 88-26, p 47). Since the Division …
https://www.osc.ny.gov/legal-opinions/opinion-89-23Opinion 89-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … officer may not request persons paying their taxes by mail who desire a tax receipt to include a self-addressed … officer may request that persons paying their taxes by mail and desiring a tax receipt include a self-addressed …
https://www.osc.ny.gov/legal-opinions/opinion-89-14Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … board consistently reported the results of monthly audits to department members. Town of Milford – Financial Condition … (Hamilton County) The treasurer’s monthly reports to the board are not accompanied by bank statements or bank …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Allegany County Woman Arrested for Theft of Nearly $30,000 in Pension Checks
… in the second degree. She is scheduled to be arraigned on Dec. 12 in Hume Town Court. The charges filed in this case …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-allegany-county-woman-arrested-theft-nearly-30000-pension-checksDiNapoli: Town of Alexander Clerk Arrested for Allegedly Stealing Nearly $3,000 of Taxpayer Funds
… public funds to their own use. I would like to thank ADA Victor Mui, the State Comptroller and the New York State … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State … of Investigations, 8th Floor, 110 State St., Albany, NY 12236. Review prior cases at …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-town-alexander-clerk-arrested-allegedly-stealing-nearly-3000-taxpayer-fundsDiNapoli: Former Chief of Border City Hose Company Pleads Guilty to Stealing Company Funds and Repays More Than $18,000
… act. Mr. Morabito knowingly defrauded, and preyed on the public’s philanthropy, all to fill his pockets and …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-former-chief-border-city-hose-company-pleads-guilty-stealing-company-funds-and-repays-moreDiNapoli Applauds Top Court Ruling Reaffirming Audit Powers
… Thomas P. DiNapoli today applauded the unanimous Court of Appeals decision in South Island Orthopaedic Group … as the State’s chief fiscal officer. “The state’s highest court has upheld the power of this office to follow payments …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-applauds-top-court-ruling-reaffirming-audit-powers