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Opinion 88-19
… the town. Actions by a town are authorized only when property or governmental powers of the town are affected. You … legal action to enjoin a private corporation from using property within the town for a landfill. You inquire whether … (see Town of Remsen v Albright , 82 Misc 2d 470, 370 NYS2d 287). Thus, a town has no authority to institute a …
https://www.osc.ny.gov/legal-opinions/opinion-88-19Opinion 88-17
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … issues discussed in the opinion. ZONING AND PLANNING -- Park Lands (whether municipality may compel subdivider to … has reserved other park land for the private use of lot owners within the subdivision. The Court of Appeals, …
https://www.osc.ny.gov/legal-opinions/opinion-88-17Assessment and Collection of Selected Fees and Penalties
… (Department) is assessing and collecting all required fees and penalties. Our audit covered the period April 1, … The Department assesses and collects a wide range of fees for various licenses/certificates issued and services … such as those levied on employers for their failure to pay fees in a timely manner or comply with workplace safety …
https://www.osc.ny.gov/state-agencies/audits/2013/05/31/assessment-and-collection-selected-fees-and-penaltiesCollection of Lease and Permit Revenues
… To determine whether the Department of Transportation is collecting all lease and permit revenues it is owed. The audit covers the period January 2008 through May 2012. Background … The Department of Transportation (Department) has land that it does not use continuously. Interested parties can pay …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/collection-lease-and-permit-revenuesX.7 Overview – X. Guide to Vendor/Customer Management
… providing or owing monies to the State or one of its Business Units. Business Units use Customers in the Statewide … which consists of Centralized Corporate Customers and Local Customers . The use of the Customer File facilitates …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7-overviewWyandanch Union Free School District - Budget Review (B22-7-1)
… of the proposed 2022-23 budget. Background The Wyandanch Union Free School District (District) is located in Suffolk County. Chapter 18 of the Laws of 2020, as amended by Chapter …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wyandanch-union-free-school-district-budget-review-b22-7-1XIII.7 Office of the State Comptroller Travel Manual – XIII. Employee Expense Reimbursement
… Click here to access the Travel Manual . To view or print a PDF file, you need the Adobe Reader®, version 5 or later, on … Financial Operations REV. 12/22/2014 … To view or print a PDF file you need the Adobe Reader® version 5 or later on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii7-office-state-comptroller-travel-manualWhitesville Central School District – Information Technology (2021M-22)
… monitoring shared accounts. District officials agreed with our recommendations and indicated they have initiated or …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/whitesville-central-school-district-information-technology-2021m-22Fare Collection
… Authority – Long Island Rail Road's fare collection method is effective and efficient. This audit covered the period … to $29.25. Tickets can be purchased prior to boarding or, for an additional surcharge of up to $6.50, on board the … Regulations, riders must present a valid LIRR ticket or pass, or pay the applicable fare. Train Service Personnel …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/fare-collectionAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act
… Objective To determine if the Department of Motor Vehicles (Department) is appropriately allocating, billing, and …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityCUNY Bulletin No. CU-665
… Affected Employees Employees represented by IBEW Local 3 in Bargaining Unit T4 are affected. Effective Date(s) … follows: Title Title Code Old Rate New Rate Supervisor of Electrician 9791769 $31.30 $28.36 Electrician 9791717 $31.30 $28.36 Electricians Helper 9791722 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-665-international-brotherhood-electrical-workers-ibew-local-3Medicaid Program – Medicare Part D Clawback Payments
… whether the Department of Health (Department) overpaid the Medicare Part D prescription drug phased-down state contributions. The …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-medicare-part-d-clawback-paymentsWyandanch Union Free School District – Budget Review (B21-7-1)
… of the proposed 2021-22 budget. Background The Wyandanch Union Free School District (District) is located in Suffolk … the recommendations in our July 2020 budget review letter. The District's proposed budget complies with the tax …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1Windham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)
… officials and the claims auditor could improve the audit of claims. We found: Of the 50 claims totaling $528,778 we reviewed multiple claims, such as lack of itemized receipts or invoices and no evidence of bids or …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/windham-ashland-jewett-central-school-district-claims-audit-process-2019mVillage of Windsor - Water Operations (2019M-210)
… whether Village officials accurately billed customers for water usage and reconciled water produced to water billed. Key Findings Village officials do not …
https://www.osc.ny.gov/local-government/audits/village/2020/01/24/village-windsor-water-operations-2019m-210Town of Hounsfield - Claims Auditing (2019M-215)
… The Board did not audit claims before approving payments. Of 166 claim vouchers reviewed, totaling $783,400, the … paid twice. The Board did not ensure that procurements of commodities, goods and services totaling $172,000 complied … Recommendations Perform a thorough and deliberate audit of claims and ensure each claim is adequately supported …
https://www.osc.ny.gov/local-government/audits/town/2020/01/24/town-hounsfield-claims-auditing-2019m-215Brewster Central School District - Professional Services (2019M-235)
… [read complete report - pdf] Audit Objective To determine whether the District procured professional … a periodic review of professional service providers to determine the need for new requests for proposals (RFPs). …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/brewster-central-school-district-professional-services-2019m-235DiNapoli, James and Garnett Announce Sentencing in Straw Donation Scheme
… P. DiNapoli, Attorney General Letitia James and New York City Department of Investigation Commissioner Margaret … to fund straw political donations to former New York City Council candidate Albert Alvarez. On Tuesday, in New York … people like Ms. Mendez scheme to undermine laws to fund candidates," said New York State Comptroller DiNapoli . …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-james-and-garnett-announce-sentencing-straw-donation-schemeState Comptroller DiNapoli Statement on Passage of Legislation Increasing Oversight of Industrial Development Agencies (A.07915/S.05867)
… IDA's in New York's communities seek to generate economic activity and help … were promised by their local IDAs. … IDAs in New Yorks communities seek to generate economic activity and help …
https://www.osc.ny.gov/press/releases/2015/06/state-comptroller-dinapoli-statement-passage-legislation-increasing-oversight-industrial-developmentInspecting Highway Bridges and Repairing Defects
… any defects found during inspections. If a serious ("red flag") structural defect is identified during an inspection, …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/inspecting-highway-bridges-and-repairing-defects