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New York State Comptroller DiNapoli Statement on Governor Signing Legislation to Restore Contract Review Authority
… Zebrowski. “My office’s independent contract review is an essential and important deterrent to waste, fraud and … integrity issues and helps to ensure a level playing field for vendors. By signing this legislation Gov. Hochul has … transparency and more accountability to state government. I applaud her decision. “I also want to thank State Sen. …
https://www.osc.ny.gov/press/releases/2022/12/new-york-state-comptroller-dinapoli-statement-governor-signing-legislation-restore-contract-reviewRome City School District – Multiyear Planning (2021M-144)
… deficits in future fiscal years or assess the impact of the operating deficits on fund balance and reserves. … operational expenses, resulting in a projected budget gap of about $3 million in 2025-26. A comprehensive multiyear … fully evaluate the long-term impacts and sustainability of using ARPA funds. Key Recommendation Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144Plattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)
… internal controls over circulation desk cash receipts for the period of January 1, 2013 through October 31, 2014. … were authorized to collect cash receipts or the processes for determining accountability over cash receipts recorded in … and on the cash register tapes with the amounts remitted for deposit and investigate and resolve any discrepancies. …
https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8Red Flags – Improving the Effectiveness of Your Claims Auditing Process
… Claims with certain characteristics may have a higher risk of error or fraud. Officials should use common sense and reasonable skepticism when any claim appears to be out of the ordinary. Even when all required documentation is submitted, remain skeptical, especially of claims that are not routine. In today’s electronic …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsTown of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)
… not repaid by the end of the fiscal year, as required. For 2016 – 2020, officials budgeted for non-existing debt payments and reserve transfers that … on the most current and accurate information available for revenues and expenditures to ensure the water and sewer …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152Village of Arcade – Internal Controls Over Purchasing (2013M-37)
… by comparing relevant list prices, reduced by contract discounts, with a detailed breakdown of charges by the …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37Cohoes Public Library – Governance and Operations (2015M-259)
… $242,000. Key Findings The Board has not governed and operated the Library in accordance with its charter, its bylaws and the City code. The Board is unfamiliar with the Library’s charter and bylaws and the City code pertaining to the Library. The … Cohoes Public Library Governance and Operations 2015M259 …
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259Town of Salina – Information Technology (2013M-256)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over … January 1, 2011, to March 31, 2013. Background The Town of Salina is located in Onondaga County and has a population … Town of Salina Information Technology 2013M256 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-salina-information-technology-2013m-256Village of Middleburgh – Fiscal Operations (2013M-10)
Village of Middleburgh Fiscal Operations 2013M10
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10State Comptroller DiNapoli Releases School District Audits
… appropriately sought competition through requests for proposals or quotes for professional services totaling approximately $4.3 million … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-1Former Delhi Deputy Superintendent Faces Grand Larceny Charge
… John Hubbard. Rosenthal, 63, of Delhi, was charged today with third-degree grand larceny for allegedly misstating his sick and leave accruals from … for working with my staff to expose this alleged crime.” “I greatly appreciate the work of the Office of the State …
https://www.osc.ny.gov/press/releases/2020/09/former-delhi-deputy-superintendent-faces-grand-larceny-chargeNanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s financial … not-for-profit organization which was located in the Towns of Nanticoke and Lisle in Broome County. The Department, … Nanticoke Volunteer Fire Department Misappropriation of Funds 2015M3 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsDisability Retirement – Divorce and Your Benefits
… retirement plans provide for several different types of disability retirement benefits. However, NYSLRS does not … benefit. Instead, the pension is a fixed percentage of the member’s final average earnings. This means there is no “service” portion and “disability” portion of the retirement benefit. If the DRO does not specifically …
https://www.osc.ny.gov/retirement/members/divorce/disability-retirementInstitute of Technology at Utica/Rome – Selected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/institute-technology-uticarome-selected-employee-travel-expensesOpinion 89-26
… districts) GENERAL MUNICIPAL LAW, §811: A fire district is authorized to promulgate a form of annual statement of financial disclosure for its officers and employees, but if it fails to do so … officers and employees", each "local political party official" and each "candidate for local elected official" to …
https://www.osc.ny.gov/legal-opinions/opinion-89-26Opinion 97-17
… disclosure requirements to city and county public library) COUNTIES -- Powers and Duties (authority to … disclosure requirements for city and county public library) LIBRARIES -- Public Library (authority to establish financial disclosure … a county may require trustees of a city and county public library to complete and file an annual financial disclosure …
https://www.osc.ny.gov/legal-opinions/opinion-97-17Opinion 95-6
… imposed by town justice with respect to violations of traffic control signals and speed limits in suburban town) -- … in suburban town); (fines and penalties for violations of traffic control signals) -- Remission to State Comptroller … to violations of a suburban town's speed limits and traffic control signals) -- Vehicle and Traffic Violations …
https://www.osc.ny.gov/legal-opinions/opinion-95-6New York’s Economy and Finances in the COVID-19 Era
… Subscribe for Latest Updates The State Comptroller’s office is committed to keeping New Yorkers regularly updated on the state’s economy and finances. Subscribe to get the latest … October 14, 2020 Edition Selected Economic Trends New York State Ranks Second Nationally in Jobs Lost While all states …
https://www.osc.ny.gov/reports/covid-19-october-14-2020Conflicts of Interest of Municipal Officers and Employees
… you in a position of public trust. You are responsible for ensuring that public resources are used in the best … and interests must be above reproach. This brochure is intended to help you better understand New York State law … naming of a depository of public funds or the naming of an official newspaper of a municipality. What is an interest in …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employeesOpinion 92-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … 8010(1); LIEN LAW, §§19, 20: The chief fiscal officer of a county may refund a deposit made to discharge a …
https://www.osc.ny.gov/legal-opinions/opinion-92-14