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DiNapoli: Clerk Pocketed Thousands in Fines
… Sheriff’s Office found the former town of Norfolk justice court clerk misappropriated nearly $10,000 in court fees paid by defendants. “Ms. Dillon was entrusted …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-clerk-pocketed-thousands-finesCoalition of 41 Investors Call on U.S. Companies to Oppose President Trump's Actions on Immigration
… – and economically damaging – policies coming out of the White House." The coalition of investors, financial advisors, …
https://www.osc.ny.gov/press/releases/2018/02/coalition-41-investors-call-us-companies-oppose-president-trumps-actions-immigrationOversight of Procurements and Loan Programs
… and loan programs in accordance with the Public Authorities Law (Law) for the period April 1, 2012 through … created in 1985 under Article 8, Title 29 of the Public Authorities Law to provide infrastructure services and … efforts as an integral part of the procurement record. Other Related Audits/Reports of Interest Central New York …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/oversight-procurements-and-loan-programsCaton No. 1 Fire District – Financial Oversight (2013M-262)
… Caton No. 1 Fire District is a district corporation of the State, distinct and separate from the Town of Caton and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262City of Olean – Budget Review (B1-16-2)
… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2Opinion 95-22
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE …
https://www.osc.ny.gov/legal-opinions/opinion-95-22Opinion 95-21
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Consolidation … -- one discretionary and one mandatory. The town board, in its discretion, "may" call a public hearing to consolidate … the town board "shall" call a public hearing ( id .). In either case, if the town board, after the public hearing, …
https://www.osc.ny.gov/legal-opinions/opinion-95-21Long 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, 2009 through December 31, 2014. Background The New York State Legislature implemented the Long Island …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/01/08/long-island-workforce-housing-act-2015-mr-4Statewide Local Sales Tax Collections Up More Than 21 Percent
Local government sales tax collections in July increased by 212 over the same month in 2020 marking the fourth consecutive month that collections exceeded 2020 results State Comptroller Thomas P DiNapoli announced today
https://www.osc.ny.gov/press/releases/2021/08/statewide-local-sales-tax-collections-more-21-percentTown of Hanover – Town Supervisor and Town Clerk Operations (2013M-40)
… Town of Hanover is located in Chautauqua County and has a population of approximately 7,000. The Town Board , … functions that serve as checks against one another that do not exist unless they are performed by separate … Supervisor’s records and reports, as required by law. As a result, the Board was not aware that the Supervisor’s …
https://www.osc.ny.gov/local-government/audits/town/2013/05/10/town-hanover-town-supervisor-and-town-clerk-operations-2013m-40Town of Florida – Town Clerk Operations (2012M-215)
… governs the Town. In 2010, 2011 and 2012, the adjusted warrants from the County totaled $2.3, $2.6 and $2.6 million, …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215Examples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting Standards Board, 401 Merritt 7, … Accounts payable 447,427 304,003 751,430 780,570 Due to other funds 175,000 175,000 1,170,388 Compensated … in the "Totals" column on this statement flows directly to the "Business-type Activities" column on the statement of …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34Compliance With Executive Order 95 (Open Data)
… of valuable information on subjects such as health, business, public safety, parks and recreation, labor, and … EO 95, issued March 11, 2013, established an Open Data Website (Open Data) for the collection and public … data items on Open Data. The Department serves as the official compiler of State agency rules and regulations and …
https://www.osc.ny.gov/state-agencies/audits/2020/04/08/compliance-executive-order-95-open-data-0Selected Aspects of the Motor Carrier Safety Assistance Program
… to operate out-of-service vehicles prior to repairs. In about 60 percent of the cases we reviewed, the Department did …
https://www.osc.ny.gov/state-agencies/audits/2014/01/22/selected-aspects-motor-carrier-safety-assistance-programDiNapoli: Court Clerk Pleads Guilty to Stealing More Than $10,000 in Fines
… in court fees, said State Comptroller Thomas P. DiNapoli. Lisa Dillon, 36, of Norwood, paid full restitution of $10,044 …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-court-clerk-pleads-guilty-stealing-more-10000-finesIT Asset Management (2022-MS-2)
… District [pdf] Audit Objective Determine whether officials in 20 school districts (Districts) appropriately tracked, … safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings Officials from … dates for approximately 62,000 IT assets were not recorded in the IT asset inventory records Districts maintained. About …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2Village of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over selected … employees use requisitions and purchase orders prior to ordering goods and services. Restrict the use of confirming purchase orders to exceptional situations, such as a documented emergency …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301DiNapoli: Former Treasurer Charged in $11,000 Theft of Bolivar Volunteer Fire Department Funds
… was prompted by a complaint to the Comptroller’s fraud hotline. Amy Olmstead, 47, of Bolivar, in Allegany County, is … involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-former-treasurer-charged-11000-theft-bolivar-volunteer-fire-department-fundsForms and Resources – Reporting Elected and Appointed Officials
… days worked calculator . Reporting Services Provided by Lawyers and Law Firms School districts and Boards of … Services (BOCES) are required to annually report lawyers who provide legal services using the online system …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/forms-and-resourcesCity of Olean – Budget Review (B17-1-3)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key Findings … and expenditure categories in the preliminary budget are not reasonable and, at current rates, could potentially …
https://www.osc.ny.gov/local-government/audits/city/2017/03/17/city-olean-budget-review-b17-1-3