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Southern Tier East Regional Planning Development Board – Board Oversight (2017M-165)
… through February 10, 2017. Background Southern Tier East Regional Planning Development Board was created in 1975 by an … agreement between eight counties. STE is governed by a Regional Board appointed by the respective county boards. … Southern Tier East Regional Planning Development Board Board Oversight 2017M165 …
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)
… Findings The Board did not ensure that cash disbursements and receipts were properly accounted for and that assets were safeguarded and used for proper purposes because it did not include key …
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)
… Without adequate controls over PTEs, the Board cannot be assured that PTEs are being employed and compensated as the … completed a timesheet or provided adequate documentation to support hours paid; six of the 26 PTEs reviewed did not maintain timesheets. Key …
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)
… of Commissioners Board effectively managed the Fishers Fire Districts Districts financial condition …
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)
… audit was to evaluate the Village’s financial operations for the period of August 1, 2008 through September 27, 2013. … The Village of Riverside is located in Steuben County and has a population of approximately 500 residents. The … budget appropriations totaled approximately $411,500 for all funds. Key Findings Due to the Board’s continuous …
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)
… provides volunteer manpower to operate the fire equipment and fire house owned by the Hughsonville Fire District. Gross receipts and disbursements for the fiscal year ended December 31, 2013 totaled $60,520 and $56,237, respectively. Key Findings The Board has not …
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: 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)
… sales tax totaling $473 was not set aside for remittance to the New York State Department of Taxation and Finance … amend the ECA fund policy and establish written procedures to supplement it. Maintain records, supporting documentation … agreed with our recommendations and indicated they planned to initiate corrective action. …
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-acquisitionDiNapoli Releases East Harlem Economic Snapshot
… Economic growth is strong in East Harlem, according to a report released today by New York … 40 percent. DiNapoli released his Economic Snapshot of East Harlem at the Silberman School of Social Work at Hunter College along with elected and community leaders. "East Harlem has undergone robust economic growth. This growth …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-releases-east-harlem-economic-snapshot