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City of Lockport – Budget Review (B21-1-9)
… an independent evaluation of the City’s proposed budget for 2022. Background Chapter 332 of the Laws of 2014, as … appear reasonable. The City appropriated $583,113 as a financing source in the 2022 general fund budget. For 2021, … Ensure overtime appropriations are reasonable when adopting the final budget. Consider whether the …
https://www.osc.ny.gov/local-government/audits/city/2021/11/05/city-lockport-budget-review-b21-1-9State Agencies Bulletin No. 2229
… Location Pay and Seasonal Location Pay Mid-Hudson payments on the Time Entry page or the Time Entry Interface (NPAY502) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2229-fiscal-year-2024-2025-increase-seasonal-location-pay-and-seasonalState Comptroller DiNapoli Releases Municipal Audits
… electronic payments or financial system user access. As a result job duties were either not properly separated or not … in a 36-month operational deficit totaling $676,389. As a result, district taxpayers are paying for the majority of the … of the ensuing year’s appropriations as of December 31, 2021 in the town-wide (TW) general, town-outside-village …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… than needed to fund operations and were not transparent with taxpayers. Auditors found the board and district …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-auditsDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account
… Objectives To determine whether residents of Mitchell-Lama developments supervised by Division of Housing and Community Renewal are provided safe and clean … This report solely addresses the existence and use of an unauthorized bank account by Sunnyside Manor’s …
https://www.osc.ny.gov/state-agencies/audits/2024/07/03/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellVertus Charter School – Information Technology Asset Management (2025M-9)
… the audit period? Audit Period July 1, 2023 – January 16, 2025 Understanding the Program Schools purchase a wide … $222,000. The Chief Operating Officer (COO) is responsible for overseeing the IT Department, including IT asset … as an asset’s serial number, make and model, location, employee assigned, acquisition date, cost and disposal date. …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/27/vertus-charter-school-information-technology-asset-management-2025m-9New York City Department of Homeless Services – Oversight of Contract Expenditures of Church Avenue Merchants Block Association, Inc.
… Services (DHS) is effectively monitoring its contract with Church Avenue Merchants Block Association, Inc. (CAMBA) … of the homeless shelters. In July 2011, DHS contracted with CAMBA, a City-based not-for-profit organization, to … mental health services for homeless women, including those with mental illness and co-morbid substance abuse disorders, …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/new-york-city-department-homeless-services-oversight-contract-expenditures-church-avenueOpinion 2000-1
… expenses incurred by village police officers in connection with criminal proceedings. A village may not pay as a moral … police officers did not ask the village to provide them with legal representation and the village board of trustees … counsel for a municipal officer or employee who is charged with a criminal offense arising out of the performance of his …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1Opinion 2000-4
… to certain employees to terminate their employment with the school district (hereinafter the "program"). Under … salary level or who have 20 or more years of service with the district would be offered an opportunity to … would be required to agree to separate from service with the school district, but would not be required to …
https://www.osc.ny.gov/legal-opinions/opinion-2000-4Opinion 90-53
… a municipal corporation may contract with private parties for the performance of only those of its functions which may … A municipal corporation may not contract with a private party for services involving the performance of its police … functions. Thus, a village may not contract with a private party to perform the function of assessing real property for …
https://www.osc.ny.gov/legal-opinions/opinion-90-53Oversight of Information Technology Consultants and Contract Staffing
… IT products and services that support the mission of the State. ITS procures services through consultants and contract staff and is responsible for monitoring services to ensure compliance with contract … and conditions for all ITS contracts – outlined within the State ITS Standard Contract Clauses. Key Findings We found …
https://www.osc.ny.gov/state-agencies/audits/2019/09/16/oversight-information-technology-consultants-and-contract-staffingState Comptroller DiNapoli Releases School Audits
… reported. The district also maintained three reserve funds with balances totaling $1.9 million, as of June 30, 2015, and … to promote openness in government and provide taxpayers with better access to the financial workings of government. … …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-audits-0DiNapoli: Local Sales Tax Growth Slows During First Half of 2019
… 2019 growth is even more pronounced at the county level, with collections in 15 mostly upstate counties declining from … the sales tax sharing arrangements that 46 counties have with other local governments within their borders. Read the …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-local-sales-tax-growth-slows-during-first-half-2019New York Youth Jobs Program
… youth aged 16 to 24 who live in New York State, with a focus on 13 cities and towns. Labor certifies both … credits that are claimed are allowable. The Program began with an allocation of $25 million for the combined 2012 and 2013 calendar years and was expanded in 2016 with additional allocations to include non-target areas. It …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/new-york-youth-jobs-programComptroller DiNapoli Releases Municipal Audits
… has about 4,900 violation cases unresolved since 2004, with minimum fines due totaling $440,000. Collecting the fees … board has not adopted structurally balanced budgets with reasonable estimates for revenues and appropriations for …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-2Medicaid Program – Managed Care Organizations: Payments to Ineligible Providers
… The Department administers New York’s Medicaid program. For the State fiscal year ended March 31, 2017, New York’s … totaled over $58 billion, of which managed care accounted for about $34 billion. Under managed care, Medicaid pays MCOs a monthly premium for each enrolled Medicaid recipient, and the MCOs arrange …
https://www.osc.ny.gov/state-agencies/audits/2018/02/26/medicaid-program-managed-care-organizations-payments-ineligible-providersState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … board has not established written policies and procedures for cash disbursements or reviewed monthly bank … board did not establish written policies and procedures for debit card usage or review the bank statements and …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-1Rochester Attorney Admits to Unlawfully Receiving Retirement Benefits
… today to unlawfully "double-dipping" and receiving state retirement benefits to which she was not entitled. She agreed … interest, as part of a pretrial diversion agreement. The announcement was made by United States Attorney Grant C. … "Thanks to the thorough investigation by the Comptroller’s Division of Investigations, improper retirement benefits …
https://www.osc.ny.gov/press/releases/2018/04/rochester-attorney-admits-unlawfully-receiving-retirement-benefitsOpinion 98-15
… may be less than the expenses incurred by the municipality with respect to the building and structures for acquisition, …
https://www.osc.ny.gov/legal-opinions/opinion-98-15Opinion 97-15
… generally authorized to adopt local laws, not inconsistent with the Constitution or a general law, relating to its … it is to function. Charter laws need not be consistent with general or special laws except as provided in Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-97-15