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Town of Marathon – Claims Audit Process (2022M-124)
… was not properly auditing claims prior to approving them for payment. As a result, the risk is increased that claims could have been paid for inappropriate purposes. In our sample of 100 claims … option. Key Recommendations Audit all claims submitted for payment as required. Ensure all claims have appropriate …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-claims-audit-process-2022m-124Jefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Procurement (2022M-128)
… bid three lease purchases and one straight lease for equipment totaling $318,454, as required by the … support that they obtained the required number of quotes for six purchases totaling $39,758. Use a competitive method … is maintained. Ensure competition is sought periodically for all professional service and insurance coverage vendors. …
https://www.osc.ny.gov/local-government/audits/boces/2022/12/02/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-servicesState Comptroller Thomas P. DiNapoli Statement on 2023 State of the State Address
… Hochul set forth her agenda. State government is here to work for the people of this state and make life better and … on our health and economy. As the nation continues to recover from pandemic aftershocks, the state’s fiscal … economy remains uneven, and inflation is still too high. To prepare for future risks and uncertainties, rainy day …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-thomas-p-dinapoli-statement-2023-state-state-addressTown of Watertown Fire District – Procurement (2022M-155)
… at the best price and that purchases are being made in the most prudent and economical manner in the best interest of taxpayers. District officials did …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/town-watertown-fire-district-procurement-2022m-155Harford Fire District – Records and Reports (2016M-170)
… District is a district corporation of the State, distinct and separate from the Town of Harford and Cortland County in which it is located. The District is … Findings The Board did not segregate key financial duties and did not implement compensating controls. Annual financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170Glenham Fire District – Cash Disbursements (2016M-380)
… payment for the period January 1, 2015 through August 31, 2016. Background The Glenham Fire District is a district …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380Town of Franklin – Financial Condition (2018M-8)
… Board effectively monitored the Town’s financial condition for the period January 1, 2016 through December 31, 2017. … an elected five-member Town Board. Budgeted appropriations for 2018 total approximately $1.7 million. Key Findings Since … reliance on TOV Highway fund balance as a financing source for recurring expenditures. The Supervisor should provide the …
https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8Required Reporting
… (JCR) JCR User Guide for Town and Village Justices [pdf] Justice Court Handbook [pdf] Justice Court Advisories Real Property Tax Cap and Tax … – Statement of County Court and Trust Funds on Deposit [pdf] Open Estates Reporting AC2983 – Report Showing the …
https://www.osc.ny.gov/local-government/required-reportingIX.2.A Acronyms – IX. Federal Grants
… ALN Assistance Listing Number (formerly Catalog of Federal Domestic Assistance or … Improvement Act DUNS Data Universal Numbering System Identification Number for Grantees and Payees ED Department … SCAP Statewide Cost Allocation Plan TSA Treasury-State Agreement – CMIA Required UEI Unique Entity ID USDA …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2a-acronymsNY Full-Time Equivalent Employees Dashboard
… NY Full-Time Equivalent Employees Dashboard The Office of the … of hours worked. For example, one full-time position is equal to one FTE; two people serving in separate positions each at 50 percent time would also …
https://www.osc.ny.gov/ny-full-time-equivalent-employees-dashboardDiNapoli: Many Homeless Shelters in Poor Condition
… City are in substandard condition with numerous health and safety issues that need to be addressed immediately, … Comptroller Thomas P. DiNapoli. DiNapoli called on state and local officials to improve coordination and respond quickly to improve homeless shelter conditions. …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-many-homeless-shelters-poor-conditionDiNapoli: Technology Changing How Local Governments Serve Residents
… number of New York’s municipalities allow homeowners to pay their property taxes and other municipal bills, such as water, sewer and parking tickets, online. Some cities, towns and villages are also offering … to provide an alternative to driving and a recreational activity in downtown areas; and Vehicle-to-infrastructure …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-technology-changing-how-local-governments-serve-residentsOpinion 92-20
… issues discussed in the opinion. FEES -- Imposition of (for concerts held on county fairgrounds) LICENSING AND … POWERS -- County fairs (imposition of licensing fee) NOT-FOR-PROFIT CORPORATION LAW, §1409(k); TOWN LAW, §§136, 137: A town may not impose a licensing fee for concerts to be held on county fairgrounds during the …
https://www.osc.ny.gov/legal-opinions/opinion-92-20Opinion 94-7
… opinion. AMBULANCE SERVICES -- Fees (imposition of fees for services of an emergency rescue and first aid squad) LOCAL LAWS -- Fees (for services of emergency rescue and first aid squad) -- Pre-emption (fees for services of emergency rescue and first aid squad) GENERAL …
https://www.osc.ny.gov/legal-opinions/opinion-94-7State Comptroller DiNapoli Releases Audits
… initiative, search millions of state and local government financial records, track state contracts, and find commonly …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-auditsDiNapoli: MTA Must Prioritize Safety and Service to Win Riders Back
… a major strain on its budget. A report released today by New York State Comptroller Thomas P. DiNapoli highlights key … in the country, rarely averaging faster than nine miles per hour systemwide. The MTA is in the process of redesigning …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-mta-must-prioritize-safety-and-service-win-riders-backOpinion 90-22
… St Comp, 1968, p 412; Office of the State Comptroller, Financial Management Guide, Cash Management and Investment …
https://www.osc.ny.gov/legal-opinions/opinion-90-22Opinion 2000-22
… serves as attorney, or any services for contingent compensation in relation to any matter before any town … from receiving, or entering into any agreement for, compensation for services rendered in relation to any matter … employees from appearing before any town agency if their compensation is contingent upon any action by the agency. …
https://www.osc.ny.gov/legal-opinions/opinion-2000-22Opinion 89-50
… pursuant to section 64(11-a) must be read in conjunction with article VIII, §1 of the State Constitution which … Law authorizes towns to settle or compromise claims only with the approval of a justice of the Supreme Court of the …
https://www.osc.ny.gov/legal-opinions/opinion-89-50Equine Health and Safety
… and charitable gaming. The Commission was created by Chapter 60 of the Laws of 2012 and became effective February … program. Key Findings The Director has implemented many new measures to improve the Commission’s practices to … document daily operating policies and procedures; improve how incident information is recorded in the Equine Breakdown, …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/equine-health-and-safety