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Midway Fire Department – Disbursements (2026M-11)
… directors must provide adequate oversight of disbursements to help ensure financial accountability, prevent the misuse … 2 totaling $55,797 and determined officials were unable to support they reviewed and approved any of the 60 … were inappropriate because officials used FFI tax proceeds to give cash prizes and gift cards to members at various …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/15/midway-fire-department-disbursements-2026m-11Opinion 2000-9
… PUBLIC OFFICERS AND EMPLOYEES -- Compensation (authority to make payment pursuant to performance evaluation program) WORDS AND PHRASES -- … development agency may not determine at the end of a year to provide additional compensation as an "after-the-fact" …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9Opinion 95-28
… by agencies of the United States of America where principal and interest are guaranteed by the United States of … by the United States of America, of the payment of principal and interest due under the terms of the obligation …
https://www.osc.ny.gov/legal-opinions/opinion-95-28DiNapoli: Clerk Pocketed Thousands in Fines
… Lisa Dillon after an investigation with the St. Lawrence County Sheriff’s Office found the former town of Norfolk … to conceal her crimes,” DiNapoli said. “The St. Lawrence County Sheriff’s Office was instrumental in helping my staff … DiNapoli’s Division of Investigations by the St. Lawrence County Sheriff’s Office after the Justices reported their …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-clerk-pocketed-thousands-finesDiNapoli: Queens Woman Charged With Stealing Nearly $85,000 in NYS Pension Payments Meant for Her Deceased Father
… or account holder, transferred $67,423 through an online payment platform from the account to herself. Another $14,914 … funds to her own account and to pay the condo management fees. Deanna Hansen was charged with grand larceny and …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-queens-woman-charged-stealing-nearly-85000-nys-pension-payments-meant-her-deceased-fatherSpotted Zebra Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Spotted Zebra … rate-based preschool special education programs to 43 children from school districts located in Albany, … and Saratoga counties. The counties pay tuition to Spotted Zebra for these services using reimbursement rates …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/spotted-zebra-learning-center-inc-compliance-reimbursable-cost-manualRiverbank State Park – Administration of the Concession Contract With Riverbank Restaurant Group
… State Park (Riverbank), a 28-acre rooftop park on the west side of Manhattan, is open 365 days a year and has a …
https://www.osc.ny.gov/state-agencies/audits/2014/11/24/riverbank-state-park-administration-concession-contract-riverbank-restaurant-groupCity of Lockport -- Budget Review (B7-1-14)
… City to issue debt to liquidate the accumulated deficits in the City’s general, refuse, water and sewer funds as of … on the results of our review, except for matters described in this letter, the significant revenue and expenditure projections in the proposed budget appear reasonable. The City did not …
https://www.osc.ny.gov/local-government/audits/city/2017/11/01/city-lockport-budget-review-b7-1-14Town of Monroe – Water System Accountability and Electricity Cost Savings (2012M-227)
… Purpose of Audit The purpose of our audit was to determine if the Town could achieve cost savings or … reduce electricity costs for the period January 1, 2011 to January 31, 2012. Background The Town of Monroe is located … and purchased from the Village with the water billed to its customers. The Town could not account for 8,376,160 …
https://www.osc.ny.gov/local-government/audits/town/2013/02/15/town-monroe-water-system-accountability-and-electricity-cost-savings-2012m-227Long Island Workforce Housing Act (2015-MR-4)
… local governments ensured that they complied with the Long Island Workforce Housing Act for the period January 1, … Background The New York State Legislature implemented the Long Island Workforce Housing Act (Act) in 2008 for the … Long Island Workforce Housing Act 2015MR4 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/01/08/long-island-workforce-housing-act-2015-mr-4CUNY Bulletin No. CU-294
… Purpose To provide agencies with information for the manual processing of the Ratification Bonus. Affected … the City University of New York and NYSNA which calls for a Ratification Bonus. Effective Date(s) Ratification Bonus Payments may be processed for all eligible annual and hourly employees for Pay Period …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-294-ratification-bonus-payment-employees-represented-new-yorkCUNY Bulletin No. CU-106
… this bulletin may be directed to the University Manager of Payroll Systems and Operations at CUNY Central Office. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-106-new-bargaining-unit-union-code-earnings-program-and-benefitWestchester County Department of Social Services - Contract Monitoring (2018M-35)
… to ensure that services provided and payments made were in accordance with contractual agreements. Key Findings For … before authorizing payments. Include clear provisions in service agreements detailing required performance measures …
https://www.osc.ny.gov/local-government/audits/county/2018/05/18/westchester-county-department-social-services-contract-monitoring-2018m-35Greater Amsterdam School District – Capital Project (2022M-50)
… financial reports that documented the project’s budget-to-actual expenditures, she did not provide them to the Board for review. The claims auditor did not audit and approve seven claims totaling $873,056 prior to payment. Key Recommendations The Board should: Ensure the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/greater-amsterdam-school-district-capital-project-2022m-50Bradford Central School District – Online Banking (2022M-102)
… Central School District (District) officials ensured online banking transactions were appropriate and secure. Key Findings While we found online banking transactions were appropriate, District officials did not secure access to online banking. In addition to sensitive information …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/bradford-central-school-district-online-banking-2022m-102Village of Granville - Financial Condition of the Sewer Fund (2018M-49)
… if the Board adopted realistic budgets for the sewer fund and took appropriate action to maintain the Village’s … resulting in operating deficits and a deficit fund balance of $36,539 as of May 31, 2017. The general, water and sewer fund all … Village of Granville Financial Condition of the Sewer Fund 2018M49 …
https://www.osc.ny.gov/local-government/audits/village/2018/06/29/village-granville-financial-condition-sewer-fund-2018m-49King Center Charter School - Information Technology (2018M-61)
… King Center Charter School Information Technology 2018M61 …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/20/king-center-charter-school-information-technology-2018m-61Broome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) – Real Property Leasing (2015M-312)
… of our audit was to examine BOCES officials’ process for leasing real property used to facilitate BOCES’ off-campus … option and, if so, analyze whether purchasing, rather than leasing, was the more cost-effective option. Key Recommendation Prior to leasing real property, perform a comprehensive cost-benefit …
https://www.osc.ny.gov/local-government/audits/boces/2016/05/13/broome-delaware-tioga-board-cooperative-educational-services-boces-real-propertyOpinion 94-5
… approval or disapproval concerning an issue (see Phillips v Maurer, 67 NY2d 672, 499 NYS2d 675; Schulz v …
https://www.osc.ny.gov/legal-opinions/opinion-94-5More State Investment and Policies Can Create New Opportunities in Hudson Valley Which Saw Unique Gains
… of farming across upstate New York along with Long Island and New York City. The report includes an analysis of … Ulster County is second in the state for growing fruits, tree nuts and berries. Ulster County is sixth in the state …
https://www.osc.ny.gov/press/releases/2024/11/more-state-investment-and-policies-can-create-new-opportunities-hudson-valley-which-saw-unique-gains