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Southern Tier East Regional Planning Development Board – Board Oversight (2017M-165)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided proper oversight over … at a starting salary that was $11,000 more than it should have been. The former Director and current Director did not provide the Board with comprehensive financial reports so it could properly oversee STE financial …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/southern-tier-east-regional-planning-development-board-board-oversight-2017m-165Pennellville Volunteer Fireman’s Association, Inc. – Financial Operations (2015M-144)
… controls over the Association’s financial activities for the period January 1, 2013 through September 30, 2014. … Volunteer Fireman’s Association, Inc. is a not-for-profit corporation located in the Town of Schroeppel, … governed by a five-member Board. Budgeted appropriations for 2014 were approximately $192,000. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/11/16/pennellville-volunteer-firemans-association-inc-financial-operations-2015mWest Webster Volunteer Firemen’s Association, Inc. – Cash Disbursements (2023M-10)
… audit west webster volunteer fire cash disbursements …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/06/02/west-webster-volunteer-firemens-association-inc-cashErie 1 Board of Cooperative Educational Services – Part-Time Temporary Employee Payroll (2022M-167)
… report – pdf] Audit Objective Determine whether the Erie 1 Board of Cooperative Educational Services (BOCES) … audit boces erie 1 parttime temporary employee payroll …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/17/erie-1-board-cooperative-educational-services-part-time-temporary-employee-payrollFishers Fire District – Financial Condition (2021M-128)
… Board gave taxpayers the impression the District needed to increase real property taxes and override the 2018 and 2020 tax caps to close projected budget gaps. As a result, more real property taxes were levied than needed to fund operations. As of December 31, 2020, the unassigned …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128DiNapoli: Audit Recommends Better Protections for Child Performers
… years ago. In some cases, the funds have been held for so long that the performers are no longer children, having … highest single deposit was over $26,000. Accounts are as old as May 2004, with one having a balance over $25,000. …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-audit-recommends-better-protections-child-performersVillage of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… appropriations totaled approximately $411,500 for all funds. Key Findings Due to the Board’s continuous lack of … was able to misappropriate as much as $83,000 of Village funds prior to detection. The Board has not established … Village of Riverside Treasurers Misappropriation of Funds 2013M349 …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349Opinion 93-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … DISTRICTS -- Appropriations and Expenditures (construction of permanent outdoor competitive sports facility) -- Powers … may permit such facilities to be used by residents of the district as well as members of the fire department …
https://www.osc.ny.gov/legal-opinions/opinion-93-24Hughsonville Fire Company – Financial Activities (2014M-201)
… volunteer manpower to operate the fire equipment and fire house owned by the Hughsonville Fire District. Gross receipts …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201Village of Sinclairville – Water Operations (2014M-362)
… The Village of Sinclairville is located in the Towns of Charlotte and Gerry in Chautauqua County and has a population …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362State Comptroller DiNapoli Releases Municipal Audits
… Structures , City of Sherrill , Walden Fire District #2 and the West Niles Fire Company . "In today's fiscal … The town's accounting records did not include a part-town (PT) general fund. General fund PT revenues and expenditures were not properly allocated. As …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: State's Pandemic Response to Nursing Homes Hindered by Ill-Prepared State Agency
… provide auditors with a breakdown by name of the nursing home residents who died from COVID-19, and the actual number of nursing home residents who died is still uncertain. The audit … Key audit findings: DOH understated the number of nursing home deaths due to COVID-19 by at least 4,100, and at times …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-states-pandemic-response-nursing-homes-hindered-ill-prepared-state-agencyState Agencies Bulletin No. 1873
… purpose of this bulletin is to provide agency instructions for processing the 2020 M/C Uniform Cleaning and Maintenance … Employees Employees designated management or confidential in Bargaining Unit 06 or Bargaining Unit 46 who meet the … Department of Corrections and Community Supervision: $1,200 Deputy Superintendent for Security Services 2 – 007977 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1873-2020-uniform-cleaning-and-maintenance-allowance-employees-designatedOpinion 98-14
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Municipal Funds (authority to … TOWN LAW, §§104, 106; HIGHWAY LAW, §141; MUNICIPAL HOME RULE LAW, §10(1): The town highway superintendent's annual … must specify the four major categories as set forth in Highway Law, §141 and further must be in such form and …
https://www.osc.ny.gov/legal-opinions/opinion-98-14DiNapoli: Special Education Providers Shortchanging Special Needs Children
… possible fraud that have been referred to law enforcement for further investigation. “Special education providers … costs and blatant abuse of taxpayer money. It is time for this to stop, and my office will do everything we can to … services in New York are predominantly provided by for-profit and not-for-profit private contractors rather than …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-special-education-providers-shortchanging-special-needs-childrenDiNapoli: North Shore Leads Staten Island's Growth
… The North Shore, for many the gateway to Staten Island, has led the borough in population growth since … P. DiNapoli. The North Shore is located just north of the Staten Island Expressway and serves as an important freight … hub. The area accounts for more than one third of the Staten Island population and its residents tend to be younger …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-north-shore-leads-staten-islands-growthEssential Policy Elements – Travel and Conference Expense Management
… included in a travel and conference policy. The following list details the fundamentals that you should consider when developing or updating your policy. This list is not exhaustive and other elements, pertinent to your … The following list details the fundamentals that you should consider when …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/essential-policy-elementsMamaroneck Union Free School District - Extra-Classroom Activities (2018M-95)
Mamaroneck Union Free School District ExtraClassroom Activities 2018M95
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mamaroneck-union-free-school-district-extra-classroom-activities-2018m-95XI.8.B Multi-Agency Contracts – XI. Procurement and Contract Management
… A multi-agency contract is one awarded with the intention that it will be … contracts is detailed in Section 8.B - Multi-Agency Contract Types of this Chapter. The two contract prefixes available for agency use for multi-agency … A multiagency contract is one awarded with the intention that it will be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8b-multi-agency-contractsXI.11.G Equipment Acquisition – XI. Procurement and Contract Management
… OVERVIEW The purpose of this section is to provide guidance to state agencies on the procurement of equipment, including: Establishment of … The purpose of this section is to provide guidance to state agencies on the procurement of equipment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11g-equipment-acquisition