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Town of Worth – Audit Follow-Up (2014M-323-F)
… was to assess the Town’s progress, as of February 2020, in implementing our recommendations in the audit report released in February 2015. Background The Town of Worth (Town) is …
https://www.osc.ny.gov/local-government/audits/town/2021/02/19/town-worth-audit-follow-2014m-323-fVillage of Pittsford – Audit Follow-Up (2017M-51-F)
… $1.3 million funded primarily through real property taxes, sales tax, State aid and user charges. Results of Review Based on our limited procedures, the Village has demonstrated …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-pittsford-audit-follow-2017m-51-fEnforcement of Article 19-A of the Vehicle and Traffic Law (Follow-Up)
… the Program In 1972, a tragic school bus and freight train collision near Congers, New York, that involved bus driver negligence prompted …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/enforcement-article-19-vehicle-and-traffic-law-followMount Pleasant Cottage Union Free School District – Procurement (2020M-86)
… District (District) officials used a competitive process to procure goods and services and whether purchases were for … District officials did not use a competitive process to procure goods and services. The District: Paid a vendor … documentation justifying this was a valid exception to competitive bidding. Did not issue requests for proposals …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/mount-pleasant-cottage-union-free-school-district-procurement-2020m-86City of Elmira – Audit Follow-Up (2017M-90-F)
… report released in August 2017. Background The City of Elmira (City) is located in Chemung County and has a …
https://www.osc.ny.gov/local-government/audits/city/2020/10/30/city-elmira-audit-follow-2017m-90-fOversight of Information Technology Consultants and Contract Staffing (Follow-Up)
… Objective To determine the extent of implementation of the two … of a New York State Information Technology Transformation to consolidate and merge State agencies’ operations and …
https://www.osc.ny.gov/state-agencies/audits/2020/12/08/oversight-information-technology-consultants-and-contract-staffing-followTown of Camden – Internal Controls Over Salaries/Benefits and Ambulance Services (2014M-82)
… was to review the Town’s internal controls over salaries and benefits and over the billing and collection of ambulance service fees for the period of January 1, 2012 through September 30, 2013. … an elected five-member Town Board. Budgeted appropriations for 2013 were approximately $1.3 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2014/05/30/town-camden-internal-controls-over-salariesbenefits-and-ambulance-services-2014m-82Town of Amenia – Leave Accruals (2013M-361)
… Purpose of Audit The purpose of our audit was to determine whether employees were receiving the amount of compensation and leave accruals approved by the Board for …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-amenia-leave-accruals-2013m-361State Agencies Bulletin No. 1770
… notify agencies of the 2019 Year End processing schedule for AC-230s (Report of Check Returned for Refund or Exchange). Background To maintain the … of AC-230 processing and ensure accuracy of W-2 reporting for 2019, agencies must submit AC-230s to OSC in accordance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1770-schedule-submitting-2019-year-end-returned-checksOpinion 95-18
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … prescribes the procedure for the sale of burial lots but is silent with respect to the imposition of maintenance fees. …
https://www.osc.ny.gov/legal-opinions/opinion-95-18Opinion 96-16
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … district for the construction of a new town hall. This is in response to your letter concerning the proposed sale to …
https://www.osc.ny.gov/legal-opinions/opinion-96-16State Comptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today … the following audits have been issued: City University of New York (CUNY): Administration of Fellowship Leaves … continuity and meet established goals, especially in an era of recurring turnover among top-level OITS executives. …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-state-audits-0Mill Neck Manor School for the Deaf – Compliance With the Reimbursable Cost Manual
… Pursuant to the State Education Law, providers, such as the Mill Neck School, are reimbursed by the State … we determined that just $214,712 of this amount should have been allocated to the Mill Neck School. We also found … identified by our audit and take action to recover such reimbursed expenses as appropriate. Mill Neck School …
https://www.osc.ny.gov/state-agencies/audits/2013/03/14/mill-neck-manor-school-deaf-compliance-reimbursable-cost-manualOpinion 88-54
… in the opinion. IMPROVEMENT DISTRICTS -- Extensions (prior to effective date of a consolidation) WATER DISTRICTS -- Extension (prior to effective date of a consolidation) TOWN LAW, §§190, 206, 209: A town board may not establish an extension to a consolidated water district prior to the effective date …
https://www.osc.ny.gov/legal-opinions/opinion-88-54Opinion 99-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … within the extension. You inquire as to the procedure by which the outstanding indebtedness issued for the water … and extensions. Similarly, you inquire as to the procedure by which the outstanding indebtedness issued for the sewer …
https://www.osc.ny.gov/legal-opinions/opinion-99-12Opinion 98-3
… issues discussed in the opinion. CONFLICTS OF INTEREST -- Appointment to Office (of town supervisor's business partner) -- Contracts (appointment to office) GENERAL MUNICIPAL LAW, §§800(2), 805-a: The appointment of the town supervisor's business partner to the …
https://www.osc.ny.gov/legal-opinions/opinion-98-3Opinion 90-20
… the adoption by a village of a local law providing for payment or distribution of foreign fire insurance moneys in a …
https://www.osc.ny.gov/legal-opinions/opinion-90-20Opinion 90-18
… it has been held that services of a professional licensed pharmacist in supplying unit dosage medication services to a … of drugs in bulk from the acquisition of services of a pharmacist). We also note that the application of competitive …
https://www.osc.ny.gov/legal-opinions/opinion-90-18CUNY Bulletin No. CU-785
… Purpose: The purpose of this bulletin is to notify agencies of an automatic union dues increase for employees represented by DC37, Local 2627 in Bargaining Unit T9. Affected Employees: Employees … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … The purpose of this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-785-district-council-37-dc37-local-2627-dues-increaseState Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… ensuring transparency and accountability for New Yorkers. “My office will release an analysis in the coming weeks as …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budget