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Opinion 2003-6
… issues discussed in the opinion. MUNICIPAL FUNDS -- Part-Town Charges (raising costs for town police department in town that includes village with its own police department) … Whether town taxes to support the town police department are to be levied only against taxable …
https://www.osc.ny.gov/legal-opinions/opinion-2003-6State Agencies Bulletin No. 799
… The Work Related Clothing Allowance of $52.00 per year is to be paid either through the payroll system using the … are provided. If no receipts are provided, the payment is taxable and must be paid through the payroll system. To be … Allowance The Work Related Clothing Allowance of $48.00 is paid to eligible employees in Bargaining Unit 04 based on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/799-2007-csea-work-related-clothing-allowance-bargaining-units-03-and-04-andDiNapoli Identifies Problems With Low-Cost Power Program
… (NYPA) made errors and overrode applicant scores when it distributed low-cost power to companies, according to an … efforts to monitor whether customers met job targets. It allowed 12 customers, who refused to provide payroll … expansion. Overall, NYPA has 910 megawatts (MW) of power it can allocate statewide for economic development. Fifty …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-identifies-problems-low-cost-power-programDiNapoli: Canal Corp. Must Address Gaps
… largely concur with our recommendations.” The Canal Corp., a subsidiary of the New York State Thruway Authority, … and property damage. DiNapoli’s auditors found the Canal Corp. performs routine operational and reliability checks of … 6, 2014 meeting between the Thruway Authority and Canal Corp. boards, only about 55 percent of the canal system’s …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-canal-corp-must-address-gapsChild Care Licensing and Inspection
… if the Office of Children and Family Services’ (Office) child care licensing and inspection activities ensure licensed and registered child care facilities are in compliance with applicable laws … families, and communities. The Office's Division of Child Care Services (Division) is responsible for overseeing …
https://www.osc.ny.gov/state-agencies/audits/2014/08/14/child-care-licensing-and-inspectionHTA of New York, Inc. – Compliance With the Reimbursable Cost Manual
… ended June 30, 2014. Background HTA is an SED-approved, for-profit special education provider located in Westchester … the ages of three and five years. HTA is reimbursed for preschool special education services through rates set by … that HTA reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with the RCM …
https://www.osc.ny.gov/state-agencies/audits/2016/12/15/hta-new-york-inc-compliance-reimbursable-cost-manualComptroller DiNapoli Releases Municipal Audits
… (EMS) Billing (2019M-112) The EMS Department did not bill for 614 incidents resulting in $417,600 of unbilled medical … (2019M-111) Town officials purchased a fire truck for more than $300,000 without competitive bidding, and did not seek competition for goods that fell below the bid limits or for professional …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-0Town of Guilderland – Sales Tax Revenue Allocation (2025M-62)
… occurred. See Appendix B for the Town and Village boundary map. The report includes two recommendations that, if …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-sales-tax-revenue-allocation-2025m-62West Hill Fire District No. 3 – Financial Condition (2014M-160)
… January 1, 2012 through March 6, 2014. Background The West Hill Fire District No. 3 is located in Chemung County and … West Hill Fire District No 3 Financial Condition 2014M160 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/15/west-hill-fire-district-no-3-financial-condition-2014m-160Credit for Previous or Military Service – State University Police Plan
… able to obtain credit for your previous public employment or military service. It is very important that you claim all … records documenting your previous service may be lost or destroyed with the passage of time. Please note that … Service 1 You may be able to receive credit for some or all of your military service. To determine your …
https://www.osc.ny.gov/retirement/publications/1823/credit-previous-or-military-serviceTown of Barrington – Financial Management (2017M-103)
… long-term priorities. The Board hired an accounting firm to perform bookkeeping and payroll duties without a … who received or disbursed money. Because the accounting firm kept the records off site, the Town’s financial records … public inspection during reasonable times as required by law. Key Recommendations Use excess fund balance as a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103King Center Charter School – Purchasing (2013M-215)
… provide appropriate guidance as to when written or verbal price quotes should be obtained and when items must be … often did not properly document verbal or written price quotations when making purchase decisions. For example, … have adequate documentation to demonstrate that the lowest price was obtained. We reviewed 12 disbursements associated …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215Comptroller DiNapoli Releases School Audits
… BOCES , Marion Central School District and the Valley Stream Central High School District . “In an era of limited … level requirements necessary for reimbursement. Valley Stream Central High School District – Payroll (Nassau County) … BOCES Marion Central School District and the Valley Stream Central High School District …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-0City of Middletown – Selected Financial Operations and Information Technology (2013M-56)
… the City’s purchasing practices, Council oversight, and IT for the period January 1, 2011, to July 9, 2012. Background The City of Middletown City is located in Orange County and has a population of approximately … and employees did not solicit competitive proposals for five of eight professional services providers who were …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56Town of Pittsfield – Disbursements (2013M-82)
… the Board properly monitored the Town’s disbursements for the period January 1, 2011, to December 19, 2012. … Supervisor. The general and highway funds’ adopted budgets for the 2013 fiscal year are $173,604 and $383,966, … in the Board minutes and continue the use of the audit checklist. …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82Village of Mount Morris – Justice Court (2013M-152)
… reports of all adjudicated cases, or properly report ticket dispositions to the Department of Motor Vehicles. Key …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/10/04/village-mount-morris-justice-court-2013m-152Town of Dunkirk – Justice Court (2013M-106)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Court’s financial … manner and dismissed tickets were not always reported to the JCF. The Board did not conduct an effective audit of … Vehicles’ (DMV) pending ticket log with caseload activity to ensure that tickets are properly reported as paid or …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-dunkirk-justice-court-2013m-106Town of Chesterfield – Internal Controls Over Selected Financial Operations (2014M-331)
… audit was to review the financial operations of the Port Kent Water District 1 and internal controls over the Tax … by an elected five-member Town Board, includes the Port Kent Water District 1, which provides water service to … audit was to review the financial operations of the Port Kent Water District 1 and internal controls over the Tax …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-chesterfield-internal-controls-over-selected-financial-operations-2014m-331Town of Bolivar – Community Development Block Grant (2013M-353)
… October 7, 2013. Background The Town of Bolivar is located in Allegany County and has a population of approximately … of Town grant funds. The CCDC overpaid itself $3,000. In addition, several contractors were not paid, or were … and project documentation, and ensure that the Town is in strict compliance with federal grant requirements. Recover …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-bolivar-community-development-block-grant-2013m-353Town of Ogden – Financial Management and Justice Court (2014M-234)
… the Town’s internal controls over the Town’s financial and Court operations for the period January 1, 2012 through June … approximately $9.7 million. The Town operates a Justice Court with two independently elected Justices and two Court clerks. The Court collected fines totaling $294,958 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/31/town-ogden-financial-management-and-justice-court-2014m-234