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Cheektowaga Central School District - Capital Project Management (2022M-90)
Determine whether the Cheektowaga Central School District (District) Board of Education (Board) and District officials provided sufficient oversight and managed the District’s Union East Elementary School capital project (Project) in a transparent manner.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/cheektowaga-central-school-district-2022-90.pdfEnterprise Fraud, Waste and Abuse Prevention and Detection: Annual Report to the New York State Legislature, 2022
The Office of the New York State Comptroller continues to make progress in several areas towards identifying and applying data analytics to enhance efforts to identify and prevent fraud, waste and abuse.
https://www.osc.ny.gov/files/reports/pdf/enterprise-fraud-2022.pdfDelaware County – Court and Trust (2022-C&T-2)
The purpose of our audit was to determine whether County officials established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through March 24, 2022.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/delaware-county-2022-ct-2.pdfUpdate on New York’s Unemployment Insurance Trust Fund: Challenges Continue
The devastating job losses caused by the COVID-19 pandemic led to a record number of unemployment insurance (UI) claims in New York, necessitating borrowing from the federal government beginning in May 2020.
https://www.osc.ny.gov/files/reports/pdf/update-unemployment-insurance-trust-fund.pdfEfforts to Collect Delinquent Taxes (2019-S-61) 180-Day Response
To determine if the Department of Taxation and Finance is making adequate efforts, in accordance with Department policy, to collect unpaid amounts—including taxes, interest, penalties, and fees—from delinquent individual and business taxpayers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s61-response.pdfEfforts to Collect Delinquent Taxes (2019-S-61)
To determine if the Department of Taxation and Finance is making adequate efforts, in accordance with Department policy, to collect unpaid amounts—including taxes, interest, penalties, and fees—from delinquent individual and business taxpayers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s61.pdfInternal Controls for Billed Receivables and User Charges Webinar Presentation
Please join us as we discuss internal control framework for billed receivables and user charges, and go through the elements of a control environment to help ensure these activities are appropriate and safeguarded.
https://www.osc.ny.gov/files/local-government/academy/pdf/internal-controls-for-billed-receivables-and-user-charges-08-18-2021.pdfTheresa Fire District – Board Oversight and Financial Management (2021M-60)
Determine whether the Theresa Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight to ensure that financial activities were properly recorded and reported and whether they properly managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/theresa-district-2021-60.pdfValley Central School District – Information Technology (2020M-154)
Determine whether the Board of Education (Board) and Valley Central School District (District) officials ensured the District’s information technology (IT) systems were adequately secured and protected against unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/valley-central-2020-154.pdfHealth, Safety, and Accessibility in District 75 Schools (2019-N-7)
To determine whether the New York City (NYC) Department of Education (DOE) is providing a safe and healthy environment that is Americans With Disabilities Act (ADA) compliant for students attending District 75 schools.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19n7.pdfThe Tourism Industry in New York City: Reigniting the Return - April 2021
New York City must develop a proactive strategy that cultivates and attracts international and business travelers to restore the tourism industry to robust health and return to a path of continuous and shared growth.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-2-2022.pdfBradford Fire Co. Treasurer Arrested for Stealing Public Funds
… the arrest of Bradford Volunteer Fire Company Treasurer Sherry Hamilton. She was charged with grand larceny in the … the arrest of Bradford Volunteer Fire Company Treasurer Sherry Hamilton …
https://www.osc.ny.gov/press/releases/2016/07/bradford-fire-co-treasurer-arrested-stealing-public-fundsOpinion 88-21
… the issues discussed in the opinion. ZONING AND PLANNING - Park Lands (use of park trust fund moneys to construct indoor recreational facility); (use of park trust fund moneys to construct recreational building in … Concerning the use of park trust funds received by a village from subdividers …
https://www.osc.ny.gov/legal-opinions/opinion-88-21Opinion 88-19
… powers of the town are affected. You state that a citizens group has requested the town board to hire an attorney for … the town can accept a gift of money from the citizens group to help defray legal expenses. Finally, you ask whether … then it may accept a gift of monies from the citizens group to aid in the payment of legal fees and expenses (1982 …
https://www.osc.ny.gov/legal-opinions/opinion-88-19Opinion 88-17
… issues discussed in the opinion. ZONING AND PLANNING -- Park Lands (whether municipality may compel subdivider to dedicate park land) GENERAL CITY LAW, §§33,34; TOWN LAW, §§277(1), … approval of a subdivision plat, to compel dedication of park land in the subdivision without compensation. 34 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-88-17Standard Work Day and Reporting Resolution – Understanding Your Responsibilities: Elected & Appointed Officials
… participate in a time-keeping system on a Standard Work Day and Reporting Resolution for Elected and Appointed … days you work. The resolution confirms your standard work day. Every employee title, including elected or appointed officials, must have a number of hours per day that are considered full-time for the position. The board …
https://www.osc.ny.gov/retirement/members/ea-officials/standard-work-day-and-reporting-resolutionDiNapoli: Nearly 700 Authorities Operate With Little Oversight, Limited Transparency
… New York state and provide a host of important services to citizens. However, the 639 authorities operating outside of … New York state and provide a host of important services to citizens …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-nearly-700-authorities-operate-little-oversight-limited-transparencyOpinion 89-31
… the issues discussed in the opinion. ELECTIONS -- Recall Election (authority of city voters to petition) REFERENDUM-- Recall Election (authority of city voters to petition) CHARTERS -- City Charters (right to hold recall … Whether the voters of a city may bring a petition to remove an elected city official through recall …
https://www.osc.ny.gov/legal-opinions/opinion-89-31Opinion 96-18
… with respect to any particular measure. September 18, 1996 Anthony Cerreto, Esq.,Village Attorney Village of Port Chester …
https://www.osc.ny.gov/legal-opinions/opinion-96-18Opinion 97-23
… This opinion represents the views of the Office of the State Comptroller at the time it was … corps and fire company) GENERAL CITY LAW, §16-a; NOT-FOR-PROFIT CORPORATION LAW, §1402; PUBLIC HEALTH LAW, §3002; … is no statutory prohibition on an individual becoming a member of a fire company and a member of a volunteer …
https://www.osc.ny.gov/legal-opinions/opinion-97-23