Search
Town of Canton - Compensation and Benefits (2018M-159)
… Determine whether compensation and benefits were paid in accordance with the collective bargaining agreement (CBA) … 2015 through August 2017 without Board authorization. In August 2017, he reimbursed the Town for these extra … above the amounts advertised are pursuant to local law, subject to permissive referendum requirements. Set the …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-canton-compensation-and-benefits-2018m-159DiNapoli Audit: Drivers for Disabled New Yorkers Drove with Suspended Licenses; Racked up Hundreds of Violations, Including Speeding Through School Zones
… The Office for People with Developmental Disabilities (OPWDD) has not … or two vehicles assigned to each residence depending on how many clients it has. The agency uses the vehicles to …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-audit-drivers-disabled-new-yorkers-drove-suspended-licenses-racked-hundreds-violationsState Comptroller DiNapoli Releases School Audits
… School District and the West Buffalo Charter School . "In an era of limited resources and increased accountability, … to provide taxpayers the assurance that their money is being spent appropriately and effectively." LaFayette Central … annually from 2014-15 through 2016-17, which resulted in appropriated fund balance not being used. The 2015-16 …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-audits-1East Aurora Union Free School District - Procurement (2023M-125)
… District (District) officials procured goods and services in a competitive manner. Key Findings The Board of … officials did not always procure goods and services in a competitive manner. Officials did not update the … that employees followed New York State General Municipal Law (GML) when procuring goods and services. As a result, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Assessable Expenses of Administering the Motor Vehicle Financial Security Act and Motor Vehicle Safety Responsibility Act for the Four State Fiscal Years Ended March 31, 2018
… the Department of Motor Vehicles (Department) incurred in administering the Motor Vehicle Financial Security Act and … help ensure that the operators of motor vehicles driven in New York State possess adequate insurance coverage, or are … a result of an accident. According to Vehicle and Traffic Law, the Department is responsible for tracking its expenses …
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleDiNapoli: Town of Bennington Audit Leads to Arrest
… The clerk in the Wyoming County town of Bennington was arrested today … permits, fees and town tax collections but not deposited in the town’s bank accounts, according to New York State … where inadequate financial controls result in public money being stolen or unaccounted for. We will continue to work …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-town-bennington-audit-leads-arrestTown of Perth – Conflict of Interest (2024M-142)
… Perth (Town) Board (Board) members had prohibited interest in non-payroll disbursements. Key Findings A Board member … means they did not follow New York State General Municipal Law (GML) Article 18 and the Town’s Code of Ethics. The … prevent Town officials from having prohibited interests in non-payroll disbursements. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142DiNapoli Releases Analysis of 2023-24 Enacted State Budget
… lower than projections in the Division of the Budget’s (DOB) 2024 Updated Executive Budget Financial Plan, the most … fiscal course.” Decline in Projected Revenues Based upon DOB’s most recent Financial Plan projections, as well as … was anticipated, these revenues were 39.1% lower than DOB cash flow projections for April contained in its most …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-releases-analysis-2023-24-enacted-state-budgetTreasurer of Mahopac Volunteer Fire Department Charged With Embezzling More Than $5.7 Million and Failing To Report The Income To The IRS
… the United States Attorney for the Southern District of New York, Thomas P. DiNapoli, New York State Comptroller, … here, the people of Mahopac and its volunteer firefighters have suffered specifically and directly, having lost almost … to save people’s homes and lives. He allegedly embezzled millions of dollars in money that could have gone to help the …
https://www.osc.ny.gov/press/releases/2016/06/treasurer-mahopac-volunteer-fire-department-charged-embezzling-more-57-million-and-failing-reportOpinion 89-64
… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (consideration paid for the purchase …
https://www.osc.ny.gov/legal-opinions/opinion-89-64Town of Owego Fire District – Board Oversight (2013M-26)
… and separate from the Town of Owego and Tioga County, in which it is located. The Board of Fire Commissioners … consists of five elected members, with one member being appointed as Chairman. The District’s 2012 budget … Board did discuss many purchases prior to those purchases being made, thus ensuring that the goods purchased were for …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/town-owego-fire-district-board-oversight-2013m-26Opinion 2000-16
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt … of foreign fire insurance tax special acts) INSURANCE LAW §§9104, 9105: When an exempt firefighters' benevolent … however, have tended to construe the word "family" as not being limited to relationships based on blood, marriage or …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16State Agencies Bulletin No. 1945.1
… of several process changes to Workers’ Compensation Leave in PayServ, including entering Job Action Requests for … have the ability to correct employees’ historical Job rows in PayServ. Agencies must enter a Job Action Request > Data … Compensation leave or return from leave transaction(s) being requested The Workers’ Compensation Leave code to be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19451-process-changes-workers-compensation-leave-payservState Comptroller DiNapoli Releases Audits
… more than one insurance plan. Auditors identified $492,061 in overpayments for services processed with coordination of … Against Violence in Education (SAVE) Act was signed into law in 2000 to promote a safer and more effective learning … immediately hazardous conditions identified by DOB were being addressed in a timely manner. The follow-up found that, …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… to job performance, sales tax exemptions and payment in lieu of taxes (PILOT) information for current and active … and exceeded its authority under New York State Town law by authorizing the supervisor to pay all expenditures … monitor projects to determine whether project goals were being met. Officials did not ensure that project approvals …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-auditsSUNY Bulletin No. SU-269
… Leave. Affected Employees As of January 1, 2019, employees in the following Bargaining Units will be affected: 08 United … Lifeguard UUP Background In 2016, the Governor signed into law a comprehensive Paid Family Leave policy. The law … $107.97 per year. Effective Date(s) Deductions will start being taken from employees’ pay on January 9, 2019. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-269-new-york-state-paid-family-leave-program-united-universityTown of East Hampton – Budget Review (B7-16-14)
… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2017 fiscal year are … reasonable. Background The Town of East Hampton, located in Suffolk County, issued debt totaling $30 million to … December 31, 2008, and December 31, 2009. Local Finance Law requires all local governments that have been authorized …
https://www.osc.ny.gov/local-government/audits/town/2016/11/02/town-east-hampton-budget-review-b7-16-14Town of East Hampton – Budget Review (B7-14-18)
… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2015 fiscal year are … reasonable. Background The Town of East Hampton, located in Suffolk County, issued debt totaling $30 million to … December 31, 2008, and December 31, 2009. Local Finance Law requires all local governments that have been authorized …
https://www.osc.ny.gov/local-government/audits/town/2014/11/04/town-east-hampton-budget-review-b7-14-18Town of East Hampton – Budget Review (B7-15-19)
… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2016 fiscal year are … reasonable. Background The Town of East Hampton, located in Suffolk County, issued debt totaling $30 million to … December 31, 2008, and December 31, 2009. Local Finance Law requires all local governments that have been authorized …
https://www.osc.ny.gov/local-government/audits/town/2015/11/02/town-east-hampton-budget-review-b7-15-19Opinion 2006-9
… or statutory amendments that bear on the issues discussed in the opinion. REFERENDUM -- Mandatory (on the transfer of … of property of a town sewer district to a county) TOWN LAW §198(12): The transfer of property and facilities of a … to transfer assets of a town sewer district to the county, in connection with the establishment of a county sewer …
https://www.osc.ny.gov/legal-opinions/opinion-2006-9