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Opinion 94-10
… established and operated on a townwide basis. A town and one or more villages may establish a joint townwide-village … for the portion of the town located outside a village, and one or more villages within the town. Article 12-D of the … the establishment of a local commission on human rights at one level of local government does not preclude establishment …
https://www.osc.ny.gov/legal-opinions/opinion-94-10Comptroller DiNapoli Releases State Audits
… Office of Mental Health. The institute conducts clinical trials and research studies relating to the treatment of …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-state-auditsOpinion 92-24
… as an official newspaper. A town board is not required to designate an official newspaper, but if it elects to do so the board must follow the order of selection set … be designated an "official newspaper" of a town pursuant to Town Law, §64(11). In general, to constitute a "newspaper" …
https://www.osc.ny.gov/legal-opinions/opinion-92-24DiNapoli: Former Mechanics at State Police Garage Charged With Public Corruption and Grand Larceny
… and David Relyea in the theft of nearly $30,000 in auto parts and supplies from the state. The thefts allegedly … allegedly used a state police paid account to purchase auto parts and tools for their personal use, then falsified … they recovered more than $24,000 worth of state funded auto supplies, tools and parts at Rapasadi’s home and more …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-former-mechanics-state-police-garage-charged-public-corruption-and-grand-larcenyComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … restrict users’ financial software application permissions to only those functions that are necessary for their job … confirmed that the former district treasurer attempted to manipulate her paid leave accruals by adding 60 …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-auditsDiNapoli Finds Over $100 Million in Inappropriate Medicaid Payments
… the Medicare buy-in program, maternity care, and drug and therapy claims. Nearly $400,000 in premiums may have been … 2019 examined payments made for prescription drugs and therapy services. It found Medicaid paid $20.1 million for … $18.6 million for physical, occupational, and speech therapy services, and $1.5 million for prescription drugs. A …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-finds-over-100-million-inappropriate-medicaid-paymentsCost-of-Living Adjustment – Special 20- and 25-Year Plans
… each year. This cost-of-living adjustment (COLA) — subject to pension caps and limitations — is 50 percent of the … your benefit). The adjustment percentage is applied only to the first $18,000 of your Single Life Allowance, even if … or older and retired for ten or more years; or Any age and have received a disability pension for five or more years. …
https://www.osc.ny.gov/retirement/publications/1517/cost-living-adjustmentXI.18.J Gender-Based Violence and the Workplace – XI. Procurement and Contract Management
… State Finance Law § 139-m, all bidders submitting a bid for a New York State contract must establish a policy … indicating why they are not able to meet this requirement. For additional information visit Gender-Based Violence and the Workplace | Office for the Prevention of Domestic Violence . Guide to …
https://www.osc.ny.gov/state-agencies/chapter-xi/xi18j-gender-based-violence-and-workplaceV.3.F Projects – V. Chart of Accounts (COA) Governance
… ChartField captures transaction information for endeavors or events that may have one or more funding sources, may occur across fiscal years and agencies, have defined beginning and end dates or occur during a defined time period, and may be operational … ChartField captures transaction information for endeavors or events that may have one or more funding sources may occur …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3f-projectsAccounts Payable Advisory No. 25
Securing Confidential Personal and Private Information
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/25-confidential-personal-and-private-informationGreenville Fire District – Capital Reserve (2014M-64)
… The Board had intended to use the reserve to purchase a truck but did not due to a public petition against the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/greenville-fire-district-capital-reserve-2014m-64Claryville Fire District – Budgeting Practices (2014M-59)
… Purpose of Audit The purpose of our audit was to examine budgeting practices for the period of January 1, … Board is making significant financial decisions related to equipment needs without sufficient information. The … capital plan, with an equipment replacement schedule, to help determine capital funding needs or to identify …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59Circleville Fire Company – Selected Financial Activities (2013M-391)
… Company officers include the President, Vice President, Secretary, Financial Secretary, Treasurer and Chaplain. The Company’s expenditures …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/04/circleville-fire-company-selected-financial-activities-2013mOtsego County – Cost of Temporary Housing (2015M-97)
… 31, 2014. Background The County of Otsego is located in Central New York State and has approximately 62,000 … individuals and families, for which the program cost in 2013 and 2014 totaled almost $1.9 million. Key Findings … per capita and average cost per night are higher than in four neighboring counties. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/county/2016/01/22/otsego-county-cost-temporary-housing-2015m-97Town of McDonough – Financial Operations (2017M-120)
… selecting the lowest bidders or using County or New York State Office of General Services pricing. Town officials did …
https://www.osc.ny.gov/local-government/audits/town/2017/09/15/town-mcdonough-financial-operations-2017m-120Sullivan County – Tourism Promotion Services (2014M-61)
Sullivan County Tourism Promotion Services 2014M61
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/sullivan-county-tourism-promotion-services-2014m-61County of Otsego – Accountability Over Trust and Agency Funds (2014M-041)
… to account for assets held in a trustee capacity or as an agent for individuals, private organizations, other …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/county-otsego-accountability-over-trust-and-agency-funds-2014m-041True North Troy Preparatory Charter School – Enrollment and Billing (2013M-147)
… 2013. Background The True North Troy Preparatory Charter School, located in the City of Troy, is governed by a Board … of Trustees which comprises seven voting members. The School was established in 2008 under SUNY authorization and … 300 students in kindergarten through eighth grades. The School’s budgeted operating expenses for the 2012-13 fiscal …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/09/true-north-troy-preparatory-charter-school-enrollment-and-billing-2013mWashingtonville Central School District – Financial Condition (2017M-129)
… audit was to examine the District’s financial condition for the period July 1, 2015 through March 17, 2017. … Background The Washingtonville Central School District is located in the Town of Blooming Grove and includes the … balance that will not be used to fund operations. Develop a plan for the use of the excess fund balance in a manner …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/washingtonville-central-school-district-financial-condition-2017m-129Town of Dannemora – Part-Town Activities (2017M-215)
… Purpose of Audit The purpose of our audit was to determine whether Town officials properly … January 1, 2016 through July 31, 2017. Background The Town of Dannemora, which includes the Village of Dannemora within … Town of Dannemora PartTown Activities 2017M215 …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-dannemora-part-town-activities-2017m-215