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Opinion 88-24
… in maintaining private pond) GENERAL MUNICIPAL LAW, §800(3)(a): Town board member has an interest in a contract … use the pond. Article 18 of the General Municipal Law, (§§800 et seq .) contains provisions of law relative to … and employees. Pursuant to General Municipal Law, §800(3), a municipal officer or employee has an interest in …
https://www.osc.ny.gov/legal-opinions/opinion-88-24DiNapoli: New York's Labor Force Decreased Sharply During the Pandemic and Remains Below Pre-Pandemic Peak
… elevated in 2021, at a rate almost twice that of people without a disability. Labor force participation for this …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-yorks-labor-force-decreased-sharply-during-pandemic-and-remains-below-pre-pandemic-peakSmall Businesses and the Economic Recovery: Work in Progress
… Reporting Negative Effect from COVID-19 Pandemic, New York vs. U.S., May 2020–October 2021 Source: U.S. Census Bureau, … Change in Monthly Average Business Applications, New York vs. U.S., 2006–2021 Source: U.S. Census Bureau, Business …
https://www.osc.ny.gov/reports/small-businesses-and-economic-recovery-work-progressDiNapoli: Statewide Agency Overtime Tops $337 Million Halfway Into 2015
… Three agencies that operate institutional facilities – the Office for People with Developmental Disabilities, the … of Corrections and Community Supervision and the Office of Mental Health – accounted for 63 percent of total overtime spending …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-statewide-agency-overtime-tops-337-million-halfway-2015City of Ogdensburg – Budget Review (B3-16-20)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2017 fiscal year are … Background The preliminary budget developed by the City Manager for 2017 included two options for consideration by the City Council: one that proposed borrowing $1 million for …
https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20County of Rockland – Budget Review (B6-15-21)
… located in the downstate area and bordered by Orange, Putnam and Westchester counties, was authorized to issue debt …
https://www.osc.ny.gov/local-government/audits/county/2015/11/10/county-rockland-budget-review-b6-15-21Endwell Fire District – Controls Over Financial Operations (2013M-277)
… separate from the Town of Union and the County of Broome in which it is located. The Board of Fire Commissioners, … the District’s financial condition. We found deficiencies in the manner in which the Board budgeted for operations and capital …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277Erie Community College – Board Oversight and Management of College Resources (2015M-212)
… period September 1, 2013 through July 2, 2015. Background Erie Community College is located in Erie County and has three campuses, in the City of Buffalo, … Erie Community College Board Oversight and Management of …
https://www.osc.ny.gov/local-government/audits/community-college/2016/01/13/erie-community-college-board-oversight-and-management-college-resourcesGreene County Industrial Development Agency – Management Practices (2013M-95)
… Purpose of Audit The purpose of our audit was to evaluate the Greene County Industrial … of 10 PILOT agreements reviewed did not have a recapture clause. Key Recommendations Establish and implement controls …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-managementCattaraugus County – Internal Controls Over Inmate Healthcare (2013M-123)
… have adequate procedures to review invoices for inpatient hospital services provided to County inmates and verify that … Strengthen procedures for reviewing inpatient hospital claims to ensure that they are properly coded and … timely submission of Medicaid-eligible inmate inpatient hospital claims for Medicaid reimbursement by the County’s …
https://www.osc.ny.gov/local-government/audits/county/2013/06/28/cattaraugus-county-internal-controls-over-inmate-healthcare-2013m-123State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … his office completed audits of the Cortland Enlarged City School District , Miller Place Union Free School District and the Peru Central School District . … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-audits-0Albany Leadership Charter High School for Girls – Professional Services (2013M-283)
… May 31, 2013. Background The Albany Leadership Charter High School For Girls, located in the City of Albany, Albany … Albany Leadership Charter High School for Girls Professional Services 2013M283 …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/albany-leadership-charter-high-school-girls-professional-services-2013mTown of Deerfield – Financial Management and Fuel Inventory (2012M-253)
… July 31, 2012. Background The Town of Deerfield is located in Oneida County and has a population of 4,273 residents. An … accumulated excessive amounts of unexpended surplus funds in the general fund and the water and sewer districts that … the level of unexpended surplus funds to be maintained in its operating funds. Develop a formal plan to reduce the …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-deerfield-financial-management-and-fuel-inventory-2012m-253City of North Tonawanda – Financial Operations (2012M-203)
… 2012. Background The City of North Tonawanda is located in Niagara County and has approximately 32,000 residents. The … did not review the fire companies’ fundraising events held in 2011 because none of the fire companies provided the City … the City with materials and supplies totaling $140,703 in 2011. We found that for all 24 claims tested, department …
https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… that the Village’s annual financial reports were filed with OSC in a timely manner. The Board did not conduct an … duties, establish mitigating controls, such as independent reviews of the Clerk-Treasurer’s work. Require the … annual financial reports and file future reports with OSC in a timely manner. Audit, or provide for an audit, …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114Village of Rockville Centre – Cash Receipts from Recreational Activities and Information Technology (2013M-63)
… audit was to review the Village’s internal controls over cash receipts from recreational activities and information … Findings The Board has not adopted written policies for cash receipts, segregated critical duties so that one … so that someone is reconciling and reviewing the daily cash list to properly safeguard Village assets. The …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-rockville-centre-cash-receipts-recreational-activities-and-informationVillage of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)
… 31, 2012. Background The Village of Old Field is located in the Town of Brookhaven, in Suffolk County, and has a population of approximately 900. … allowing the apparent misappropriation of over $59,000 in Village funds without detection. This occurred because the …
https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financialVillage of Montgomery – Purchasing and Information Technology (2013M-210)
… purchasing and information technology (IT) operations for the period June 1, 2011, through January 9, 2013. … Trustees. The Village’s total general fund appropriations for the 2011-13 fiscal year were approximately $5 million. … with General Municipal Law (GML) and sought competition for purchases and public works contracts subject to its …
https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210Town of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… April 30, 2012. Background The Town of Edwards is located in St. Lawrence County and has a population of 1,160 … maintain the Town’s financial stability. The fund balances in the Town’s major operating funds fluctuated significantly … primarily because the Board over-appropriated fund balance in the budget and allowed the budget to be overspent. Duties …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20Village of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)
… are approximately $3.2 million. Key Findings The Board has not adopted policies establishing responsibilities and duties … of duties performed by the Treasurer. Village officials do not review payroll in a timely manner, and there is no … records or physical inventories completed. Three employees have access to all financial software functions enabling them …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1