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Dutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)
… were at the lowest possible cost and ensured that invoices for electricity usage were accurate. Key Findings BOCES … were at the lowest possible cost or ensure that invoices for electricity usage were accurate. Had officials monitored … 2022. Did not detect billing discrepancies in the invoices for electricity supplied and paid duplicate charges totaling …
https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-andNanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… of Audit The purpose of our audit was to evaluate the Department’s financial operations for the period January 1, … 29, 2014. Background The Nanticoke Volunteer Fire Department was a not-for-profit organization which was … in the Towns of Nanticoke and Lisle in Broome County. The Department, which was governed by a four-member Board of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsTown of Lockport – Justice Court (2018M-36)
… Key Findings The Justices could not provide an accurate monthly accountability to reconcile the Court’s cash assets … New York State Department of Motor Vehicles (DMV) pending ticket report and the Court’s balance due report were … Ensure accurate accountability analyses are prepared on a monthly basis. All cash on hand and on deposit in the bank …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36Rhinecliff Fire District – Board Oversight (2024M-154)
… taxpayers and other interested parties that the District’s financial activities are adequately accounted for and … records were maintained. Ensure that the District’s required Annual Financial Reports (AFR) were filed for the … New York State General Municipal Law (GML) sections 806, 808 and 39, respectively. Ensure bank reconciliations were …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154Randolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… making them more susceptible to theft without detection. In addition, capital asset inventory records also contained …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventoryRed Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)
… January 1, 2012 through December 31, 2013. Background The Red Creek Protective Fire Company is a volunteer organization located in the Village of Red Creek, Wayne County. The Company provides fire protection … Red Creek Protective Fire Company Inc Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financialCrittenden Volunteer Fire Department, Inc. – Internal Controls Over Financial Operations (2015M-190)
Crittenden Volunteer Fire Department Inc Internal Controls Over Financial Operations 2015M190
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/crittenden-volunteer-fire-department-inc-internal-controlsRotterdam Princetown No. 5 Fire District – Internal Controls Over Financial Operations (2013M-372)
… to ensure that financial activity is properly recorded and reported and that District moneys are safeguarded for the period … District is a district corporation of the State, distinct and separate from the Towns of Rotterdam and Princetown, in …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/21/rotterdam-princetown-no-5-fire-district-internal-controls-over-financialOpinion 97-17
… OF INTEREST -- Financial Disclosure (applicability of county financial disclosure requirements to city and county public library) COUNTIES -- Powers and Duties … establish financial disclosure requirements for city and county public library) LIBRARIES -- Public Library (authority …
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-95-6Conflicts of Interest of Municipal Officers and Employees
… complete brochure [pdf] As a municipal officer or employee, your job by its very nature places you … are prohibited. Who does the law apply to? If you are an officer or employee of a municipality, the law applies to … only under certain circumstances. In order for a municipal officer or employee to have a prohibited interest in a …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employeesOpinion 92-14
… Froman , 76 Misc 2d 1063, 352 NYS2d 549 [Westchester Cnty. Ct., 1973]). The provisions of subdivisions (1) and (2) of …
https://www.osc.ny.gov/legal-opinions/opinion-92-14Division of Housing and Community Renewal Bulletin No. DH-119
… Unit (RRSU) Performance Advances and provide instructions for payments not processed automatically. Affected Employees: … between the State of New York and DC 37, provides for payment of performance advances on April 1 to eligible DC … Salary Schedule (currently in effect) are eligible for the April 2022 DC37 RRSU Performance Advance provided the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-119-april-2022-district-council-37-dc-37-performanceComptroller DiNapoli Releases Municipal Audits
… , Berkshire Fire District , Town of Champion , Elmont Public Library , Hornby Fire Company , Town of Mooers and the Town of Murray . “In today’s fiscal climate, budget … location and develop a disaster recovery plan. Elmont Public Library – Board Oversight and Professional Services …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-1Opinion 2002-3
… LOCAL LAWS -- Pre-emption (special district matters) TOWN LAW §198(10); MUNICIPAL HOME RULE LAW §10(1)(i), (ii)(d)(3): A town board may not expand the activities of a public dock … such as a playground and swimming pool. You ask whether a town board may expand the activities of a public dock …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3DiNapoli: NYC Health + Hospitals Struggles With Temporary Staffing Costs
… pressures, particularly a shortage of staff nurses, in NYC Health + Hospitals (H+H) facilities, leading to an … will remain elevated through at least FY 2024. “For many NYC residents, NYC Health + Hospitals is a lifeline to quality health care, … pressures particularly a shortage of staff nurses in NYC Health + Hospitals H+H facilities leading to an increased …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-nyc-health-hospitals-struggles-temporary-staffing-costsDiNapoli and Orange County DA Hoovler Detail Guilty Plea in Pension Fraud Case
… New York State Comptroller Thomas P. DiNapoli and Orange County District Attorney David M. Hoovler announced that on … Valerie White, 58, of Middletown, pled guilty in Orange County Court to Grand Larceny in the Third Degree. Under the … law enforcement to hold you accountable. I thank Orange County District Attorney Hoovler for his continued …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-and-orange-county-da-hoovler-detail-guilty-plea-pension-fraud-caseComplaint Processing (Follow-Up)
… against members of the New York City Police Department (NYPD). CCRB has jurisdiction over complaints that allege the … documented basis for the complaints referred to the NYPD and other agencies and for truncated complaints, and if … officials attributed long investigation times in part to NYPD delays in providing information or access to members of …
https://www.osc.ny.gov/state-agencies/audits/2024/09/05/complaint-processing-followAppropriateness of Medicaid Eligibility Determined by the New York State of Health System (Follow-Up)
… Purpose To determine the implementation status of the 14 recommendations made in our initial audit report, … Appropriateness of Medicaid Eligibility Determined by the New York State of Health System (Report 2014-S-4 ). … To determine the implementation status of the 14 recommendations made in …
https://www.osc.ny.gov/state-agencies/audits/2017/12/07/appropriateness-medicaid-eligibility-determined-new-york-state-health-system-followFood Metrics Implementation
… (OGS) is properly tracking and reporting New York State food purchases in compliance with the State Finance Law. This … sustainability of local farms by tracking how State agency food dollars are spent and identifying opportunities for … to assist State agencies with the procurement of New York food products in part by providing information to decision …
https://www.osc.ny.gov/state-agencies/audits/2017/09/18/food-metrics-implementation