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Opinion 2005-1
… is in response to your inquiry concerning the provision of emergency medical service in a town. You indicate that the … with a not-for profit organization for the provision of emergency medical service to town residents. Pursuant to the … a fee to users for this service. You ask: (1) whether the emergency medical services provider (the “provider”) may …
https://www.osc.ny.gov/legal-opinions/opinion-2005-1Town of Eastchester – Parking Ticket Collections (2012M-246)
… for parking violations. Key Findings The Court’s parking ticket collection rate exceeded 85 percent during fiscal … August 28, 2012, they still remained on the unpaid parking ticket record. Town officials stated that parking ticket revenue is not included in the budget as a revenue …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-eastchester-parking-ticket-collections-2012m-246Comptroller DiNapoli Releases Municipal Audits
… payroll payments were not adequately supported and leave time was not properly accrued. More than $6,000 of overtime … a patrolman was not adequately supported by appropriate time sheets. Two full-time officers were improperly credited … – Board Oversight (Wayne County) The board adopted a credit card policy authorizing the director to have custody, …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-1Opinion 93-13
… Duties (authority to charge-back to municipalities within county the cost of sheriff's road patrols); (providing sheriff's road patrols on a part-county basis) LOCAL LAWS -- Taxes and Assessments (authority of county to charge-back to municipalities within county the …
https://www.osc.ny.gov/legal-opinions/opinion-93-13State Comptroller DiNapoli Releases Municipal & School Audits
… $86,937, were not deposited within 10 days as required by village law. The treasurer did not sign 69 of 179 checks … because the board consistently levied the majority of property taxes in the town-wide funds, where additional … government financial records, track state contracts, and find commonly requested data. …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-auditsMassapequa Water District (2014M-100)
… Town of Oyster Bay in Nassau County and serves the entire incorporated village of Massapequa Park and part of the …
https://www.osc.ny.gov/local-government/audits/district/2014/06/13/massapequa-water-district-2014m-100East Meadow Public Library – Claims Auditing (2017M-275)
… period July 1, 2016 through June 30, 2017. Background The East Meadow Public Library is located in the Town of … East Meadow Public Library Claims Auditing 2017M275 …
https://www.osc.ny.gov/local-government/audits/library/2018/03/09/east-meadow-public-library-claims-auditing-2017m-275Valley Stream Central High School District – Payroll (2016M-19)
… 1, 2014 through September 28, 2015. Background The Valley Stream Central High School District is located in the Town of … the following Union Free School Districts (UFSD): Valley Stream UFSD Thirteen, Valley Stream UFSD Twenty-four and Valley Stream UFSD Thirty. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/valley-stream-central-high-school-district-payroll-2016m-19Garden City Union Free School District – Overtime (2016M-382)
… Purpose of Audit The purpose of our audit was to examine the District’s use of overtime for the period July … have not established a policy or written procedures to ensure that all overtime hours worked by department …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/garden-city-union-free-school-district-overtime-2016m-382Valley Stream 24 Union Free School District – New Hire Paperwork (2022M-189)
… audit school valley stream 24 new hire paperwork …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/valley-stream-24-union-free-school-district-new-hire-paperwork-2022m-189Town of LaGrange – Selected Financial Activities (2013M-107)
… Purpose of Audit The purpose of our audit was to examine potential cost savings and … 1, 2011, through September 30, 2012. Background The Town of LaGrange is located in Dutchess County and serves … Town of LaGrange Selected Financial Activities 2013M107 …
https://www.osc.ny.gov/local-government/audits/town/2013/07/12/town-lagrange-selected-financial-activities-2013m-107DiNapoli: Former Pulaski Assistant Village Clerk Charged in Theft of Fees
… allegedly pocketing $5,300 in village fees, including the "weekend loans" she took and repaid with a friend’s check on … allegedly pocketing $5300 in village fees including the weekend loans …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-former-pulaski-assistant-village-clerk-charged-theft-feesTown of Poughkeepsie – Parking Violation Enforcement and Collection (2016M-416)
… and review the internal controls over the parking ticket collection process for the period January 1, 2015 … 1990. One clerk was responsible for all aspects of Court ticket functions without oversight. The Police Department's …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-poughkeepsie-parking-violation-enforcement-and-collection-2016m-416Town of New Albion – Justice Court Operations (2014M-161)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for the Court’s … maintained two outstanding bail lists. The failure to maintain adequate bail records and reconcile them with … corrective action taken. Maintain adequate bail records to determine the amount of bail held by the Court at any …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/29/town-new-albion-justice-court-operations-2014m-161Unified Court System Bulletin No. UCS-228
… Purpose To inform agencies of OSC’s automatic processing of the JLP payment and to provide instructions for payments … Bargaining Unit 86, 88, CT Background Chapter 400 of the Laws of 2014 implemented the 2011-2017 Agreement … To inform agencies of OSCs automatic processing of the JLP payment and to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-228-implementation-april-2016-state-new-york-unified-court-systemDiNapoli: County Jail Inmates Received Improper Welfare and Unemployment Insurance Benefits
… Thomas P. DiNapoli’s office found that hundreds of county jail inmates received inappropriate payments totaling … inmates receiving inappropriate Medicaid benefits. Warren County did not have any inappropriate social welfare benefit … payments. In addition, DiNapoli’s auditors found 351 county inmates in all five counties received 1,321 UI benefit …
https://www.osc.ny.gov/press/releases/2013/10/dinapoli-county-jail-inmates-received-improper-welfare-and-unemployment-insurance-benefitsCourt Administration, Office of
All agency audits from 2009 to present.
https://www.osc.ny.gov/files/state-agencies/audits/zip/office-court-administration.zipDiNapoli: Saranac Town Clerk Arrested for Falsifying Town Records
… of the Town of Saranac. Bell, 54, was arrested Thursday for allegedly falsifying records to hide her failure to … of her position to manipulate the town's records to cover for missing cash she was supposed to deposit,” said State … Bell, of Redford, allegedly collected $1,203 in cash for various clerk fees including dog licenses, marriage …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-saranac-town-clerk-arrested-falsifying-town-recordsOpinion 89-41
… FIRE DISTRICTS -- Powers and Duties (establishment of service award program); (referendum requirement); (necessity … program. You ask whether a public hearing is required prior to the establishment of a service award program for the … which requires a local government to hold a public hearing prior to adopting a local law). With regard to whether a …
https://www.osc.ny.gov/legal-opinions/opinion-89-41State Comptroller DiNapoli Releases Municipal Audits
… receipts totaling $6,525 into a neighboring village’s bank account and transferred it back two months later without …
https://www.osc.ny.gov/press/releases/2022/05/state-comptroller-dinapoli-releases-municipal-audits