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Opinion 98-17
… that bear on the issues discussed in the opinion. PUBLIC HOUSING AUTHORITIES -- Officers and Employees (defense and indemnification by municipality) PUBLIC OFFICERS AND EMPLOYEES -- Legal Expenses (defense and … of a public housing authority) PUBLIC OFFICERS LAW, §18; PUBLIC HOUSING LAW, §30: A town board, by local law or …
https://www.osc.ny.gov/legal-opinions/opinion-98-17Village of Bemus Point – Clerk-Treasurer (2022M-38)
… Key Findings The Clerk-Treasurer did not properly deposit, record, report and disburse Village funds and was arrested in February 2021 and charged with grand larceny, falsifying business … records, forgery and official misconduct. In December 2021 she pleaded guilty to petit larceny and paid restitution …
https://www.osc.ny.gov/local-government/audits/village/2022/07/22/village-bemus-point-clerk-treasurer-2022m-38Lyons Central School District – Payroll 2022M-71
… payroll including affixing the Treasurer’s signature to checks with limited oversight. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71Town of Saratoga – Budgeting and Fund Balance Management (2022M-82)
… Adopt budgets that contain realistic estimates based on available current data and historical trends. Develop a …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-saratoga-budgeting-and-fund-balance-management-2022m-82Constitutional Amendment
… Program Legislative Session 2021-2022: Constitutional Amendment – A.9958/S.8931 (Conrad/Gaughran) – Relates to …
https://www.osc.ny.gov/legislation/constitutional-amendmentVeterans Day Message from State Comptroller DiNapoli
… On Tuesday, we honor the men and women who have bravely served in our country’s Armed Forces. With crises and conflicts continuing around the world, this Veterans Day … have made on our behalf, putting their lives on the line and leaving family and loved ones behind to protect our …
https://www.osc.ny.gov/press/releases/2014/11/veterans-day-message-state-comptroller-dinapoliTown of Groton – Highway Department Asset Accountability (2022M-117)
… report – pdf] Audit Objective Determine whether the Town of Groton (Town) officials adequately safeguarded and … obtain Board approval for all disposals or dispose of Department assets in accordance with the Town’s capital … and procedures for the sale, transfer or disposition of unused assets. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-groton-highway-department-asset-accountability-2022m-117Herkimer County Industrial Development Agency – Project Approval and Monitoring (2022M-28)
… corrective action. Appendix D includes our comment on an issue raised in HCIDA’s response. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/01/herkimer-county-industrial-development-agency-projectVillage of Warsaw – Justice Court Operations (2021M-214)
… our findings and recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-warsaw-justice-court-operations-2021m-214Whitesville Central School District – Information Technology (2021M-22)
… Establish a written agreement with the Erie 1 Board of Cooperative Educational Services (BOCES) to define …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/whitesville-central-school-district-information-technology-2021m-22Town of Centerville – Town Clerk/Tax Collector (2021M-75)
… Key Recommendations The Clerk should: Maintain accounting records that properly document dates of collection. Deposit …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-centerville-town-clerktax-collector-2021m-75Town of Springfield – Accounting Records and Reports (2020M-175)
… complete report - pdf ] Audit Objective Determine whether the Town of Springfield’s (Town) Supervisor maintained … and timely accounting records and reports. Key Findings The current Supervisor did not maintain complete, accurate … and timely accounting records and reports. As a result, the Board was not provided with the necessary financial …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-accounting-records-and-reports-2020m-175Town of Amherst Industrial Development Agency – Project Approval and Monitoring (2020M-148)
… to job performance, sales tax exemptions and payment in lieu of taxes (PILOT) information for current and active … adequate procedures to review and verify that all data in the annual report is accurate and complete. IDA officials … Appendix C includes our comment on issues raised in the IDA’s response letter. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-amherst-industrial-development-agency-project-approvalTown of Hancock – Justice Court Operations (2021M-6)
… agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-hancock-justice-court-operations-2021m-6Department of Transportation Bulletin No. DOT-37
… purpose of this bulletin is to provide agency instructions for processing the 2020 Shift Lump Sum Payment. Affected … receive a lump sum payment of $400. Employees eligible for the 2020 Shift Lump Sum Payment of $400 shall not receive Inconvenience Pay for the same period of the employee’s winter maintenance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-37-2020-shift-lump-sum-payment-winter-maintenance-seasonTown of Knox – Town Clerk (2020M-72)
Determine whether the Town Clerk Clerk recorded deposited disbursed and reported all money collected timely and accurately
https://www.osc.ny.gov/local-government/audits/town/2020/07/31/town-knox-town-clerk-2020m-72Cayuga County Soil and Water Conservation District – Financial Condition (2020M-91)
… $1 million during our audit period because of the Board’s hindered ability to recognize revenue shortfalls or cost overruns, limiting … actual results or trends and did not contain estimates for all known revenues and expenditures. The adopted budgets …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91Brewster Central School District - Professional Services (2019M-235)
To determine whether the District procured professional services in accordance with Board policies and applicable statutory requirements
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/brewster-central-school-district-professional-services-2019m-235DiNapoli, James and Garnett Announce Sentencing in Straw Donation Scheme
… Mendez was convicted of 10 counts of Offering a False Instrument for Filing in the First Degree, a class E felony. … Alvarez plead guilty to one count of Offering a False Instrument for Filing in the Second Degree, a Class A … to felony counts of Grand Larceny and Offering a False Instrument for filing in connection with his role in the …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-james-and-garnett-announce-sentencing-straw-donation-schemeMadison County - Claims Audit and Payment Process (2019M-142)
… The Treasurer did not control the check signing process for computer generated checks and allowed a credit card …
https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142