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Town of Lincoln – Financial Management (2013M-245)

… of our audit was to review the Town’s financial management for the period January 1, 2012, through December 31, 2012. … The Town’s 2012 operating expenditures totaled $212,501 for the general fund and $332,686 for the highway fund. Key Findings As of December 31, 2012, …

https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-lincoln-financial-management-2013m-245

Town of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)

… 29, 2012. Background The Town of Northampton is located in Fulton County and has a population of approximately 2,670. … and four council members. Appropriations for all funds in the 2012 budget totaled approximately $1.9 million. Key … estimates of revenues and expenditures. Activity in established reserves has not, in all cases, been in …

https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receipts

State Agencies Bulletin No. 2048

… the outreach and escheatment of uncashed payroll checks for calendar year 2021. Affected Employees Employees with one … are returned to OSC will be treated as a written request for reissuance of a payroll check. If responses are received … Office of Unclaimed Funds (OUF). Effective Dates Effective for payroll checks issued between January 1, 2021 and …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2048-outreach-and-escheatment-2021-uncashed-payroll-checks

Lily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)

… Company controls are adequate to ensure that financial activity is properly recorded and reported and that Company … are safeguarded for the period April 1, 2012 through October 10, 2013. Background The Company is located in the … totaling $49,682 were not recorded in the Treasurer’s report or Company minutes as having been authorized for …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financial

State Comptroller DiNapoli Releases Audits

… following audits and examinations have been issued: Office of Children and Family Services (OCFS): Oversight of Residential Domestic Violence Programs (2017-S-16) Based on the amount and quality …

https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-audits

Opinion 89-62

… require that candidates for district offices file their names with the secretary of the fire district at least ten days … of the "political unit" for which a nomination is made for an election for which voters are required to be registered. …

https://www.osc.ny.gov/legal-opinions/opinion-89-62

Opinion 90-24

… (see, e.g., Town Law, §64[6]; Village Law, §1-102[5]; County Law, §215[2]). In prior opinions, this Office has …

https://www.osc.ny.gov/legal-opinions/opinion-90-24

DiNapoli: Audits Find Certain IDAs Lack Job Creation Data

… Recent audits by New York State Comptroller Thomas P. DiNapoli have revealed a … report. Last year’s report noted that 112 active IDAs in New York provided $1.3 billion in total tax exemptions in … Recent audits by New York State Comptroller Thomas P DiNapoli have revealed a …

https://www.osc.ny.gov/press/releases/2015/04/dinapoli-audits-find-certain-idas-lack-job-creation-data

DiNapoli: Audit Finds OMH Needs To Improve Oversight of Supportive Housing Providers To Ensure Safety and Well-Being of Vulnerable New Yorkers

… significant deficiencies in the New York State Office of Mental Health’s (OMH) oversight of ESSHI, which was launched in 2016 … the resident in a rehabilitation facility following a hospital stay. In the second case, staff hadn’t made contact …

https://www.osc.ny.gov/press/releases/2023/12/dinapoli-audit-finds-omh-needs-improve-oversight-supportive-housing-providers-ensure-safety-and-well

DiNapoli: NYC Retail Sector Battered by Pandemic

… pandemic, with “non-essential” retailers struggling but online sellers booming, according to a report released … COVID19 pandemic with nonessential retailers struggling but online sellers booming according to a report released …

https://www.osc.ny.gov/press/releases/2020/12/dinapoli-nyc-retail-sector-battered-pandemic

Selected Aspects of Leasing Practices for Real Estate Services Department and Port Commerce

To determine whether the Port Authority of New York and New Jersey has a tracking system that accurately accounts for all its properties including all leases

https://www.osc.ny.gov/state-agencies/audits/2019/05/16/selected-aspects-leasing-practices-real-estate-services-department-and-port-commerce

LGAC - Archive of Prior Meetings

… notices and agenda are below: Finance Committee Meeting Notice Board of Directors Meeting Notice Agenda There were public meetings of the Finance … notices and agenda are below: Finance Committee Meeting Notice Board of Directors Meeting Notice Agenda There were …

https://www.osc.ny.gov/debt/lgac/archive-prior-meetings

Opinion 2005-2

… Law §§9104[a][4]; 9105[d][2][E]; see also 1989 Opns St Comp No. 89-53, p 120). Sections 9104 and 9105 provide … benefit of the department or company (see, e.g., 2000 Opns St Comp No. 2000-6, p 16; 1989 Opns St Comp No. 89-16, p 34; 1987 Opns St Comp No. 87-88, p 130; …

https://www.osc.ny.gov/legal-opinions/opinion-2005-2

Protection of Managed Pollinators (Honey Bees)

… Objective To determine whether the Department of Agriculture and Markets (Department) is adequately monitoring the health of honey bee pollinators to prevent and mitigate harmful … managed pollinators are critically important to the health of New York State’s environment and agricultural economy. The …

https://www.osc.ny.gov/state-agencies/audits/2023/01/19/protection-managed-pollinators-honey-bees

Finn Academy: An Elmira Charter School - Information Technology (2018M-141)

… corrective action. Appendix B includes our comments on issues raised in the School’s response letter. …

https://www.osc.ny.gov/local-government/audits/charter-school/2018/11/02/finn-academy-elmira-charter-school-information-technology-2018m-141

Town of Hartwick – Water District Operations (2017M-250)

… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that … January 1, 2016 through July 27, 2017. Background The Town of Hartwick is located in Otsego County and has a population … Town of Hartwick Water District Operations 2017M250 …

https://www.osc.ny.gov/local-government/audits/town/2018/05/04/town-hartwick-water-district-operations-2017m-250

Madison-Oneida Board of Cooperative Educational Services – Payroll (2017M-239)

… rights were not adequately restricted to employees based on job duties. Duties related to the payroll certification … job duties. Ensure that a payroll clerk is not involved in the payroll certification process. …

https://www.osc.ny.gov/local-government/audits/boces/2017/12/29/madison-oneida-board-cooperative-educational-services-payroll-2017m-239

Alternative and Out-of-Service Death Benefits – Regional State Park Police Plan

… eligible to retire, an alternative death benefit may be payable. This benefit would equal the pension reserve … die more than one year after leaving public employment, 50 percent of the vested death benefit may still be payable. This vested benefit is also payable if you die …

https://www.osc.ny.gov/retirement/publications/1867/alternative-and-out-service-death-benefits