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Town of Brookhaven Local Development Corporation – Project Approval and Monitoring (2021M-188)
… their intended purposes. While the Board Chairman, CEO and CFO questioned whether setting goals was practical, and said …
https://www.osc.ny.gov/local-government/audits/town/2022/07/15/town-brookhaven-local-development-corporation-project-approval-and-monitoring-2021mHamilton Fulton Montgomery Board of Cooperative Educational Services – Investment Program (2023M-116)
Determine whether Hamilton Fulton Montgomery Board of Cooperative Educational Services BOCES officials developed and managed a comprehensive investment program
https://www.osc.ny.gov/local-government/audits/boces/2023/12/22/hamilton-fulton-montgomery-board-cooperative-educational-services-investmentGreater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)
… We reviewed 50 assets with a combined purchase price totaling approximately $259,900 and determined that 10 … on the inventory list. A camcorder with a purchase price of $1,700 could not be located or accounted for. A telecommunications switch with a purchase price of $1,500 was still active on the inventory list but …
https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024mMonroe 2-Orleans Board of Cooperative Educational Services – Software Management (2015M-56)
… acceptable use policy. Ensure compliance with software licensing requirements. …
https://www.osc.ny.gov/local-government/audits/boces/2015/09/04/monroe-2-orleans-board-cooperative-educational-services-software-management-2015mTown of Amherst Industrial Development Agency – Project Approval and Monitoring (2020M-148)
Determine whether the Town of Amherst Industrial Development Agency AIDA Board Board properly approved and monitored projects
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-amherst-industrial-development-agency-project-approvalWashington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)
… which increased the risk that BOCES may have paid for unnecessary meals. BOCES paid $136,878 for meals provided at meetings during the audit period. We reviewed payments for meals totaling $63,009 provided at 80 meetings. …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesReport on Local Governments FYE 2019
This Report on Local Governments provides a summary analysis of the financial state of the local governments outside of New York City for local fiscal years ending in 2019.
https://www.osc.ny.gov/files/local-government/publications/pdf/report-on-local-governments-fye-2019.pdfNyack Parking Authority – Parking Ticket Operations (2020M-94)
Determine whether the Village of Nyack Parking Authority’s (Authority) Board of Trustees (Board) and Authority officials effectively pursued and maximized the collection of all parking violation tickets issued.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/nyack-parking-authority-2020-94.pdfLocal Sales Tax Collections Growth Improves in Third Quarter of 2019
Local sales tax collections in New York State totaled $4.8 billion in the third quarter of 2019, an increase of 6.3 percent over the third quarter of 2018.
https://www.osc.ny.gov/files/local-government/publications/pdf/local-sales-tax-collections-third-quarter-2019.pdfDiNapoli Statement on Greenville Arrest for Alleged Theft of Taxpayer Funded Resources
… by DiNapoli’s office and the New York State Police. "Mr. Williams allegedly abused his position by taking, for his … to my ongoing partnership with the New York State Police, Mr. Williams' alleged acts have been brought to light and he …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-statement-greenville-arrest-alleged-theft-taxpayer-funded-resourcesTown of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
… of water district financial operations and IT controls for the period January 1, 2015 through April 12, 2017. … by an elected five-member Town Board. Appropriations for 2017 totaled approximately $10.5 million. Key Findings While the Board budgeted for the use of appropriated fund balance and reserves as a …
https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109State Comptroller DiNapoli's Statement on the Second Anniversary of the January 6 Attack
… “We must never minimize or become complacent about what happened on January 6. The attack on our Capitol was a fanatical attempt to prevent the orderly transition of … Let us remember those who put their lives on the line that day defending our Capitol and work to ensure our democracy is …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapolis-statement-second-anniversary-january-6-attackUlster Board of Cooperative Educational Services – Internal Controls Over Purchasing (2016M-158)
… to evaluate the effectiveness of the procurement process for the period July 1, 2014 through December 22, 2015. … boards of the component districts. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $51.5 … do not require the use of competition, such as requests for proposals, in procuring professional services. Key …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/08/ulster-board-cooperative-educational-services-internal-controls-over-purchasingOpinion 90-3
… pursuant to sections 458 (veterans), 460 (clergy) and 464 (incorporated associations of volunteer firemen) of the Real …
https://www.osc.ny.gov/legal-opinions/opinion-90-3Opinion 88-38
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees (filing fees on appeals to Appellate Divisions and Court of Appeals) CIVIL PRACTICE LAW AND RULES, §8022: …
https://www.osc.ny.gov/legal-opinions/opinion-88-38Opinion 95-23
… as discussed above, the town board may require that the claimant certify or verify vouchers presented for payment (Town Law, §118[1]). Such a certification or verification would provide a statement by the claimant that the service was actually rendered or the …
https://www.osc.ny.gov/legal-opinions/opinion-95-23Opinion 93-23
… Ass'n v Town Board of the Town of Tuxedo , 69 AD2d 320, 418 NYS2d 638; Conrad v Hinman , 122 Misc 2d 531, 471 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-93-23Opinion 91-39
… a village trustee who also serves as a town employee may retire from both positions, and subsequently be re-appointed … a village trustee who also serves as a town employee may retire from both positions and subsequently be reappointed to …
https://www.osc.ny.gov/legal-opinions/opinion-91-39Opinion 93-4
… board authorized to provide for a referendum on its own motion. You ask whether a town board may adopt a bond … 11.00(a), which is in effect until January 1, 1998 (see L 1992, ch 176), prescribes periods of probable usefulness … referendum or may be submitted to referendum on town board motion. One of the exceptions to these referendum provisions, …
https://www.osc.ny.gov/legal-opinions/opinion-93-4Improper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health Insurance (Follow-Up)
… audit report, Medicaid Program – Improper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health … recovery process to ensure all available recoveries on FFS pharmacy payments were made. The audit also found claim … not taken steps to look into and recover most of the FFS pharmacy payments identified in the initial report. Also, …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/improper-fee-service-pharmacy-payments-recipients-third-party-health-insurance-follow