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Vehicle and Heavy Equipment Purchase Program (Follow-Up)
… initial report, issued on December 23, 2010 found that the Port Authority generally did not follow required procedures … of 75 items that were purchased for $8.2 million, the Port Authority provided documentation for only two items for $192,279. In addition, the Port Authority included funds for vehicle and equipment …
https://www.osc.ny.gov/state-agencies/audits/2014/11/03/vehicle-and-heavy-equipment-purchase-program-followOpinion 89-1
… 487 NYS2d at 80) Lastly, in Gendalia v Gioffre , 606 F Supp 363 (S.D.N.Y., 1985), the court dismissed a Federal … protected property right to the back pay. (606 F Supp at 367) The decisions in Smith , Rubenstein and … supra ; 32 Opns St Comp, 1976, supra ). January 24, 1989 Douglas C. Henry, Supervisor Town of Orwell …
https://www.osc.ny.gov/legal-opinions/opinion-89-1Three Town Fire District - Board Oversight of Financial Activities (2018M-106)
… did not properly evaluate whether the purchase of a fire truck was compliant with General Municipal Law (GML). The …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/09/07/three-town-fire-district-board-oversight-financial-activities-2018m-106June 2002: GASB Statement 34
… culminated in June 1999 with the issuance of Statement 34 of the Governmental Accounting Standards Board - Basic … Governments. Major changes required by GASB Statement 34 include: Government- Wide Reporting Focus on Major Funds … (Management Discussion and Analysis) GASB Statement 34 will be effective in three phases depending on the …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34XII.4.A Vendor Requests for Payment – XII. Expenditures
… SFS, Business Units are no longer required to send paper documents to OSC, with the exception of payments for the purchase of land. Instead, OSC will accept electronic documents in support of payment requests. When processing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4a-vendor-requests-paymentDavenport Fire District – Financial Activities (2020M-147)
… There were no records to support the collection of hall rental receipts. As a result, the Board of Fire … (Treasurer) or we are unable to verify whether all hall rental receipts were collected and deposited in a … but does not. Key Recommendations Establish controls over hall rental activity. Prepare and provide monthly financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147DiNapoli: Disgraced Top Officials at School for At-Risk Students Arraigned on Public Corruption Charges
… “Any theft of public funds represents a fundamental breach of public trust,” D.A. Cacace said. “That breach is amplified when the allegations concern an …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-disgraced-top-officials-school-risk-students-arraigned-public-corruption-chargesVillage of Sidney – Financial Activities (2023M-14)
audit village sidney financial activities
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14Inventory Controls
… of Information Technology Services (ITS) was created in 2012 and is the lead agency for State IT services and … inventory shipments and scan the devices into ITSM. Next, in-stock devices are available to be assigned to users and … inventory audits to ensure devices are being tracked in ITSM effectively, as well as to ensure stockrooms always …
https://www.osc.ny.gov/state-agencies/audits/2025/02/14/inventory-controlsState Contract and Payment Actions in April
… support the COVID-19 pandemic response, including medical supplies and materials. $2.2 million to New York City for the … pandemic response, including medical and laboratory supplies and materials. Other Payment Rejections and Other …
https://www.osc.ny.gov/press/releases/2021/05/state-contract-and-payment-actions-aprilOpinion 2006-3
… area of the town, are to be credited to the part-town general fund. You ask whether revenues derived from the … the town, are to be credited to the town-wide or part-town general fund. Town Law §64(7) authorizes the town board, … Service Law §219[2]). 1 This Office has stated that, as a general rule, unless a statute provides otherwise, and except …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3Public School Safety – Incident Reporting and Unauthorized Student Departures
… Act (SAVE Act) requires public school districts to collect data on violent and disruptive incidents that occur on school … of Criminal Justice Services, SED developed a uniform incident reporting system, the Violent and Disruptive … to SED by September 30 of each year. SED uses this VADIR data to calculate each school’s “School Violence Index” …
https://www.osc.ny.gov/state-agencies/audits/2015/04/29/public-school-safety-incident-reporting-and-unauthorized-student-departuresXIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… plants Water treatment plants Dams Petroleum bulk storage tanks X-ray machines Certain laboratory equipment …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsDiNapoli, Sanders and Anderson Take Action to Expand Lending in Underserved Communities and Spur Economic Development
… of the Senate Committee on Banks, will make it easier for community and minority-owned banks to access state … provide essential banking services and increase financing for small businesses and homeowners. “Supporting community … entrepreneurship and job growth. It is a win-win for the state and our local communities.” “After we …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-sanders-and-anderson-take-action-expand-lending-underserved-communities-and-spur-economicOpinion 91-21
… on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation (administrator of estates - county chief fiscal officer's right to fees and commissions); (fees and commissions - right of county chief fiscal officer to … Court Procedure Act SCPA may retain the commissions and fees he or she receives in the capacity as administrator …
https://www.osc.ny.gov/legal-opinions/opinion-91-21Controls Over Equipment
… the New York City Health and Hospitals Corporation (H+H) has established adequate controls over equipment. Our … the period July 1, 2016 through August 7, 2018. Background H+H is a public benefit corporation created by the New York …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/controls-over-equipmentOpinion 2002-15
… Similarly, as a rule, the cost of maintaining a town hall building used for the offices of town officials is raised on … for street lighting in a town and for maintaining a building used as the town hall are raised by taxes levied on … or town outside village, basis. We are informed that the building used as the town hall is owned by the town, used for …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0Town of Elizabethtown – Supervisor’s Records and Reports (2015M-346)
… ensure that the accounting records and financial reports she prepared were accurate. The Supervisor did not present …
https://www.osc.ny.gov/local-government/audits/town/2016/05/06/town-elizabethtown-supervisors-records-and-reports-2015m-346Fairport Central School District - Payroll and Employee Benefits (2023-118)
… calculated their leave accruals. However, we found one of the five employees that received a retirement incentive should not have been paid $2,000 … retired prior to the end of the school year, a requirement for this incentive. Key Recommendations Consult with legal …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fairport-central-school-district-payroll-and-employee-benefits-2023-118Opinion 99-11
… -- Destruction of (not required by State Comptroller's regulations) CONSTITUTIONAL LAW -- Gifts and Loans (authority … to section 63.10, the State Comptroller has promulgated regulations, set forth in 2 NYCRR, Part 55, for the … and destruction of municipal obligations. In general, the regulations require that paid obligations be cancelled by …
https://www.osc.ny.gov/legal-opinions/opinion-99-11