Search

Town of Shawangunk - Sewer District Charges (2018M-122)

… not have a written agreement or basis for rates charged to DOCCS for sewer services. Charged sewer district … $2.1 million more than the total expenditures. Charges to DOCCS alone exceeded expenditures by $1.4 million. The … Key Recommendations Consult with the Town Attorney to determine whether a written agreement with DOCCS is …

https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-shawangunk-sewer-district-charges-2018m-122

Tioga County Industrial Development Agency - Project Approval and Monitoring (2019M-190)

… loan projects. The Board did not require the Administrator to: Compare reported job creation and retention figures with project goals. Track sales tax exemptions to ensure that the exemptions taken were within allowable … limits. Key Recommendations Require the Administrator to compare reported job creation and retention figures to …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/12/20/tioga-county-industrial-development-agency-project-approval

Patchogue-Medford Union Free School District – Budget Review (B17-7-2)

… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … Free School, located in Suffolk County, is authorized to issue debt in an aggregate principal amount not to exceed $6 million to liquidate the accumulated deficit in …

https://www.osc.ny.gov/local-government/audits/school-district/2017/03/09/patchogue-medford-union-free-school-district-budget-review-b17-7-2

City of Newburgh – Budget Review (B22-6-10)

… the significant revenue and expenditure projections in the City’s 2023 proposed budget were reasonable. Background The … to liquidate the accumulated deficit in the general fund as of December 31, 2010. During the time that Chapter … annual budgets must be submitted to the State Comptroller for examination and recommendations.  Key Findings The City’s …

https://www.osc.ny.gov/local-government/audits/city/2022/11/18/city-newburgh-budget-review-b22-6-10

DiNapoli, McGill Announce Arrest of Man Who Allegedly Stole Deceased Mother's Retirement Payments

… Philadelphia Field Division, today announced the arrest of Charles Alton Bump Jr. for allegedly stealing $53,320 in … Philadelphia Field Division today announced the arrest of Charles Alton Bump Jr …

https://www.osc.ny.gov/press/releases/2023/01/dinapoli-mcgill-announce-arrest-man-who-allegedly-stole-deceased-mothers-retirement-payments

DiNapoli: Special Education Providers Shortchanging Special Needs Children

… decade, including $20 million in 2014 alone, according to a report released today by New York State Comptroller … including cases of possible fraud that have been referred to law enforcement for further investigation.   “Special … contractors have taken advantage of lax oversight to game the system, ripoff children and taxpayers, and line …

https://www.osc.ny.gov/press/releases/2015/01/dinapoli-special-education-providers-shortchanging-special-needs-children

Opinion 2002-12

… -- Streets and Highways (combining two village street departments) -- Water (combining two village water … Department (cooperation agreement to combine two village street departments) VILLAGES -- Powers and Duties (municipal … cooperation agreement to combine sewer, water and street departments of the two villages) WATER SUPPLY AND …

https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0

Opinion 2002-12

… -- Streets and Highways (combining two village street departments) -- Water (combining two village water … Department (cooperation agreement to combine two village street departments) VILLAGES -- Powers and Duties (municipal … cooperation agreement to combine sewer, water and street departments of the two villages) WATER SUPPLY AND …

https://www.osc.ny.gov/legal-opinions/opinion-2002-12

Opinion 90-8

… Grumet v Goodbody , 1 Misc 2d 222, 150 NYS2d 141, affd 309 NY 956). For similar reasons, the courts had also held that a …

https://www.osc.ny.gov/legal-opinions/opinion-90-8

Opinion 95-5

… discussed in the opinion. COUNTIES -- Emergency (911) Telephone System (use of surplus surcharge revenue to pay … a county which has implemented the enhanced emergency telephone system (E911) surcharge authorized by County Law, … and administration by counties of enhanced emergency telephone service ("E911"). Generally, Article 6 provides …

https://www.osc.ny.gov/legal-opinions/opinion-95-5

State Contract and Payment Actions in September

… to support the New York State Commission on the Future of Health Care.  Long Island Power Authority $28.8 million with … and other tax refunds.  $6.1 million for 24,956 additional child and earned income tax payments.  Department of Civil … to I-Link Solutions Inc., $1.2 million to MVP Consulting Plus Inc., and $7.5 million to 20 other vendors.  Department …

https://www.osc.ny.gov/press/releases/2024/10/state-contract-and-payment-actions-september

East Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)

… District (District) officials secured user account access to the network and financial application and developed an … Findings District officials secured user account access to the financial application but did not secure user account access to the network or develop an IT contingency plan. This …

https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-application

Town of Sidney – Budget Review (B4-13-19)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Delaware County, issued debt totaling $2.5 million to liquidate a portion of the cumulative deficit incurred by the Town due to expenses related to the Town-owned hospital for the fiscal …

https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19

Oswego School District Public Library – Selected Cash Receipts (2013M-397)

… Purpose of Audit The purpose of our audit was to assess internal controls over tax receipts and … School District has been reducing the amount of money paid to the Library when there are refunds in property assessments due to tax certiorari judgments. However, there is no authority …

https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397

City of Binghamton – City Operations (2015M-280)

… Purpose of Audit The purpose of our audit was to assess the City’s operations for costs savings and revenue … Key Findings Since at least 1999, the City issued debt to finance the purchase of items that are normally purchased … by approximately $1 million, or 12.2 percent, from 2012 to 2014. Although City officials have established a capital …

https://www.osc.ny.gov/local-government/audits/city/2016/06/03/city-binghamton-city-operations-2015m-280

Comptroller DiNapoli Releases Municipal Audits

… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … (St. Lawrence County) The town did not have enough cash to pay all of its bills at the end of fiscal years 2012 or … not provide sufficient oversight of the town bookkeeper to ensure that the town’s records were reliable and to …

https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-2

Opinion 94-27

… 202(2): The cost of a road improvement undertaken pursuant to Town Law, §200 may be assessed only against abutting or … or abutting owners or upon the board's own motion, to improve a street, highway, private road or right-of-way. … the resolution authorizing the improvement is subject to permissive referendum and the petition requesting a …

https://www.osc.ny.gov/legal-opinions/opinion-94-27

Opinion 2003-3

… firefighting service credited under the program, subject to a maximum of forty years of firefighting service. A fire … award program that provides a service award equivalent to forty dollars per month for each year of firefighting … fire department, that provides a service award equivalent to forty dollars per month for each year of firefighting …

https://www.osc.ny.gov/legal-opinions/opinion-2003-3

City of Troy – Budget Review (B18-5-8)

… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … City of Troy, located in Rensselaer County, is authorized to issue debt not to exceed $24,706,000 to liquidate cumulative deficits in the …

https://www.osc.ny.gov/local-government/audits/city/2018/10/31/city-troy-budget-review-b18-5-8

Office for People With Developmental Disabilities Fuel Card

… State Operations Office (Metro) employees of the Office for People With Developmental Disabilities during the period … was to determine whether the WEX card purchases were for legitimate business purposes. Background Certain Metro staff are responsible for driving fleet vehicles to transport people with …

https://www.osc.ny.gov/state-agencies/audits/2019/04/10/office-people-developmental-disabilities-fuel-card