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Comptroller DiNapoli Releases Municipal Audits
… and duties conflict. Town of Hamburg – Fuel Operations (Erie County) The board did not adopt written policies and … project management or the claims audit process. The former senior account clerk paid a vendor, who is a relative, a double payment of $86,154. Also, the former clerk did not reimburse the town $499 for healthcare …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-auditsDiNapoli Announces Oil Spill Fund Agreement with Dutchess County and the Town of Hyde Park
… DiNapoli. “This effort will ensure that the once polluted land will be a safe place for residents to enjoy.” Dutchess … structure left by previous owners and convert the land to an open green space for community use. According to …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-announces-oil-spill-fund-agreement-dutchess-county-and-town-hyde-parkOpinion 2000-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Interest in Contract (county health … provides home health services to the county has a conflict of interest …
https://www.osc.ny.gov/legal-opinions/opinion-2000-8Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … Activities (Sullivan County) The accounting records were not adequate and there were numerous errors in the financial … Also, the district’s required annual financial report has not been filed with the Comptroller’s office since 2012. City …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-audits-0Jamestown City School District – Financial Condition (2015M-120)
… balance. Fund balance has been reduced to a dangerously low level. The Board has not developed a multiyear financial …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/jamestown-city-school-district-financial-condition-2015m-120Town of Dover – Fire Protection and Ambulance Services (2016M-413)
… was to determine if the Board is monitoring the fire and ambulance companies that provide emergency services to the … services in its fire protection district and with an ambulance company for basic life support ambulance services. The Town’s budgeted appropriations for …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dover-fire-protection-and-ambulance-services-2016m-413Odessa-Montour Central School District – Financial Condition (2016M-71)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … reserve policy. Develop a multiyear financial plan to estimate the future costs of ongoing services based on …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71Moravia Central School District – Cafeteria Operations (2016M-4)
… $588,000. Key Findings District officials did not perform a cost-per-meal analysis and did not always consider past … future meals, which contributed to the cost of producing a meal exceeding the price charged. District officials did … and potentially decreasing expenditures to a level that allows the fund to be self-sustaining, including …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4East Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… July 1, 2014 through June 13, 2016. Background The East Aurora Union Free School District is located in the Towns of Aurora, Colden and Elma in Erie County. The District, which … East Aurora Union Free School District High School ExtraClassroom …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomCity of Olean – Budget Review (B1-15-2)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2015-16 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt … $4,300,000 to liquidate the accumulated deficit in the City’s general, water and sewer funds as of May 31, 2007. …
https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2Opinion 2000-23
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (entitlement to salary increase of additional … the entitlement to a salary increase by a village chief of police pursuant to General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-2000-23ReStacking Occupancy Initiative
… OGS created the NYS Real Estate Center (Center) to oversee all real estate operations and consolidate the use of …
https://www.osc.ny.gov/state-agencies/audits/2014/09/09/restacking-occupancy-initiativeTown of Sullivan – Internal Controls Over Selected Financial Operations (2013M-267)
… was to evaluate the selected Town financial operations for the period January 1, 2011 to December 31, 2012. … five-member Town Board is the legislative body responsible for the general management and control of the Town’s … the safe. The Clerk did not perform bank reconciliations for the tax collection account. As a result, in 2011 the …
https://www.osc.ny.gov/local-government/audits/town/2013/12/27/town-sullivan-internal-controls-over-selected-financial-operations-2013m-267Cost-Saving Ideas: Managing Your Travel and Conference Expenses
… Purchasing alcoholic beverages with taxpayer dollars Paying for travel for non-employees, such as spouses … Detail the claims auditing process Explain the rules if an employee extends business travel beyond the time required for a conference Explain the rules related to travelling with a spouse or other …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-your-travel-and-conference-expensesState Agencies Bulletin No. 502
… Pay, using the Action/Reason, Leave Without Pay/ WPS (WC 60% Sup) . Note : It is vital that agencies report the … to work. The Action/Reason of Return from Leave/RPS (Rein WC 60% Sup) must be used. To assist agencies with reporting … the Reinstatement 4/1/86-6/30/92 Leave of Absence/ WSP (WC Sup) Return from Leave/ RSP (Rein WC Sup) 7/1/92-6/30/04 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/502-eligibility-and-processing-instructions-workers-compensationDiNapoli: NYC's Shelter Repair Process Needs Its Own Fix
… Family Residence (Brooklyn) were supposed to finish in Dec. 2018, but that was changed to Dec. 2022. When auditors visited in July 2019, they were told … big contract and that they had not worked on it since Dec. 2018. DHS had to relocate clients because of the delays. …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-nycs-shelter-repair-process-needs-its-own-fixComptroller DiNapoli Releases Municipal Audits
… his office completed audits of the Town of Dansville , North Queensbury Volunteer Fire Company , Town of Ripley … from the sale of town scrap metal to fund parties. North Queensbury Volunteer Fire Company – Controls Over … his office completed audits of the Town of Dansville North Queensbury Volunteer Fire Company Town of Ripley and …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-0City of Troy – Budget Review (B17-5-13)
… refuse and garbage fees to finance the City’s waste and recycling services, but the Council has not yet authorized or approved a combined waste and recycling fee to realize the estimated revenues. All six of … the budget if it decides to implement a new waste and recycling fee. If the fee is not authorized, or is authorized …
https://www.osc.ny.gov/local-government/audits/city/2017/10/31/city-troy-budget-review-b17-5-13DiNapoli: Former Non-Profit Executive Pleads Guilty to Falsifying Business Records
… organization’s payroll system to defraud the organization of over $5,500. Thurber altered the payroll system to … and carry out justice.” The State Comptroller’s Division of Investigations and Corning Police Department found that … anniversary date, allowing her to receive 29 hours of additional personal and floating holiday hours. Thurber …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-former-non-profit-executive-pleads-guilty-falsifying-business-recordsGovernment-Wide Financial Data – 2021 Financial Condition Report
… financial statements provide a long-term view of finances. They record revenues and expenses when the … (cash basis). Each statement breaks down the activities of State government into two types: Governmental activities: includes most of the State’s core services as well as general …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-data