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Brookfield Central School District – Claims Audit Process (2018M-6)
… than the entire Board as required by Education Law. All 100 claims we reviewed, totaling $1,517,352, were paid prior …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/brookfield-central-school-district-claims-audit-process-2018m-6Village of Great Neck – Transparency of Fiscal Activities (S9-24-20)
… – pdf] Audit Objective Determine whether the Village of Great Neck (Village) Board of Trustees (Board): Conducted … of the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed the required Annual Financial … (OSC), and Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-great-neck-transparency-fiscal-activities-s9-24-20Opinion 88-77
… the corporation for the provision by the corporation of arts-in-education programs to the district. However, … is also the salaried director of a local council for the arts, would have a conflict of interest under the following …
https://www.osc.ny.gov/legal-opinions/opinion-88-77Opinion 93-21
… FIRE DISTRICTS -- Apparatus and Equipment (procedures for sale of) REFERENDUM -- Mandatory (need for to sell fire truck … for the sale of unneeded fire district property ( cf . County Law, §215[6], providing a competitive bidding …
https://www.osc.ny.gov/legal-opinions/opinion-93-21Opinion 90-48
… Although a low bidder does not acquire a due process property right in a contract ( Matter of Callanan v City of …
https://www.osc.ny.gov/legal-opinions/opinion-90-48Opinion 96-5
… been our position that in the absence of any statutory or judicial definition, the word "fee" should be given its … see also People v Brooklyn Garden Apartments , Inc. , 283 NY 373, 381 [1940]). We have construed the word to mean fees …
https://www.osc.ny.gov/legal-opinions/opinion-96-5Licensing and Monitoring of Proprietary Schools
… Non-degree-granting proprietary schools provide training in a broad range of disciplines, such as business, … school, including records they are required to maintain on site, at least once every licensure period. If the Bureau … imposed probation or other actions during our scope period from January 1, 2016 through July 21, 2020 to address issues …
https://www.osc.ny.gov/state-agencies/audits/2021/01/21/licensing-and-monitoring-proprietary-schoolsOpinion 93-26
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE DISTRICTS -- Fees (authority to … provision of personnel to operate district-owned vehicles in connection with providing ambulance service within the … p 33). Notwithstanding the apparently mandatory language in sections 202 and 202-a, we have previously expressed the …
https://www.osc.ny.gov/legal-opinions/opinion-93-26Opinion 91-22
… General Municipal Law, §209-c provides that the authorities having control of fire departments and fire …
https://www.osc.ny.gov/legal-opinions/opinion-91-222013 Year End Report
… Purpose The objective of our examination was to determine whether payment requests … errors. Key Recommendations Reinforce the importance of accurately processing payments to Board and SFCC staff. If … with the Law and mandated fee schedules. … The objective of our examination was to determine whether payment requests …
https://www.osc.ny.gov/state-agencies/audits/2014/05/13/2013-year-end-reportOpinion 92-38
… rights are impaired ( In re Eiss , 205 AD 691, 199 NYS 544 app dsmd 236 NY 638; see, gen., 4 McQuillin, Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-92-38DiNapoli: Audit Reveals Theft of Cash, Questionable Spending by Minetto Volunteer Fire Dept. Chief
… a vendor; Failed to deposit $1,100 in cash from company vending machines; and Made $982 in fuel purchases in excess … to reduce access to company funds; Ensure that cash from vending machine sales is given to the treasurer to be …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audit-reveals-theft-cash-questionable-spending-minetto-volunteer-fire-dept-chiefDiNapoli: Unemployment Taxes on Employers Poised To Increase To Repay $9B Owed to Federal Government
… in the state borrowing from the federal government to pay claims. State UI tax rates have already risen to the … UI tax rates on employers will also increase in 2022 and beyond, according to a report issued today by State … balance on Jan. 1, 2022 and does not meet certain federal rules by Nov. 10 of this year, employers’ federal tax rates …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-unemployment-taxes-employers-poised-increase-repay-9b-owed-federal-governmentDiNapoli Announces State Contract & Payment Actions for October 2014
… nearly 1.1 million payments worth nearly $7.4 billion in October. His office also rejected 177 contracts and … money. The independent audits ensure payments are free from fraud, waste and improprieties. The Comptroller’s office … Preservation $166,000 to Yarussi Construction Inc. for site improvements to Niagara Falls State Park. New York State …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-announces-state-contract-payment-actions-october-20142022 New York Environmental Protection and Spill Compensation Fund Annual Financial Report
The New York Environmental Protection and Spill Compensation Fund (Fund) was established in 1978 by Article 12 of the New York State Navigation Law, and administrative and operational responsibility for the Fund was assigned to the State Comptroller.
https://www.osc.ny.gov/files/about/pdf/oil-spill-annual-report-2022.pdf2021 New York Environmental Protection and Spill Compensation Fund Annual Financial Report
The New York Environmental Protection and Spill Compensation Fund (Fund) was established in 1978 by Article 12 of the New York State Navigation Law, and administrative and operational responsibility for the Fund was assigned to the State Comptroller.
https://www.osc.ny.gov/files/about/pdf/oil-spill-annual-report-2021.pdfOpinion 92-56
Whether the Town of Fallsburg pursuant to chapter 791 of the laws of 1972 may pay its town manager a flat monthly fee as an allowance for use of his own automobile on official business
https://www.osc.ny.gov/legal-opinions/opinion-92-56Village of Massapequa Park – Claims Audit and Leave Accruals (2017M-193)
… authorized for such payment under Village Law. Noteworthy Achievement Village officials ensured that leave accruals and …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-massapequa-park-claims-audit-and-leave-accruals-2017m-193Employee Incentive and Bonus Payments (Follow-Up)
… included in our initial audit report, Erie County Medical Center Corporation: Employee Incentive and Bonus …
https://www.osc.ny.gov/state-agencies/audits/2018/07/03/employee-incentive-and-bonus-payments-followOpinion 2004-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … 92-30, supra ). Finally, we note that the courts of this State have held public officials to a high standard of …
https://www.osc.ny.gov/legal-opinions/opinion-2004-2