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Opinion 89-61
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … that bear on the issues discussed in the opinion. TOWN SUPERVISOR -- Compensation (salary charged on townwide … Whether the salaries of the town supervisor town clerk town superintendent of …
https://www.osc.ny.gov/legal-opinions/opinion-89-61State Comptroller DiNapoli Releases Municipal Audits
… issued. Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (Cayuga County) The former supervisor did not properly collect and disburse cash assets in his custody, nor did the board ensure the … on the town’s credit card and did not deposit five cash receipts totaling $22,464 intact, which could indicate …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… Although the school board contracted with a management company to facilitate the school’s procurement of IT assets … review the department’s bills before or after they were paid to help ensure that all 230 claims totaling $260,823 … $259,178. The treasurer did not file the 2023 foreign fire insurance (FFI) tax proceeds annual report with the State …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: OCFS Should Improve Foster Care Placement Oversight
… children in foster care within the first 30 days of their placement and lacked documentation proving children were … two contacts with the child within the first 30 days of placement, as required. For example, auditors found the first … placed in June 2015 did not occur until 91 days after placement, which was also the date of first contact with the …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-ocfs-should-improve-foster-care-placement-oversightState Comptroller DiNapoli Releases Municipal Audits
… in a timely manner. Of the 105 vehicle and traffic tickets issued during the audit period, the former justice did not adjudicate 82 tickets, either because he did not hold court on a regular … Since the appointed (interim) justice took over, 48 tickets have been adjudicated and closed, including 32 of the …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Bellmore Union Free School District , … year. The board overestimated expenditures by an average of $4.4 million per year from 2012-13 through 2014-15. In … in all three years reviewed, the district did not use any of the fund balance appropriated to finance operations. …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… workbooks, nor did they perform annual inventory counts at year-end. As a result, officials were not aware of the large … of $141,791,700. Brentwood Union Free School District – Information Technology (IT) (Suffolk County) The board and … district officials did not adequately monitor nonstudent network user accounts, provide IT security awareness training …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsTown of Lockport – Building Permit Fee Collections (2025M-56)
… local government − in this case a town − that authorizes a property owner to construct a new building, expand or remodel … permit fee (permit fee) amounts which vary based on property type and the nature of the modifications planned for the property. A board-appointed inspector oversees, administers …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-building-permit-fee-collections-2025m-56State Comptroller DiNapoli Releases Municipal Audits
… Dover , Village of Ellicottville , Genesee County Soil and Water Conservation District , Village of Malverne , Village … five purchases totaling $75,334. Genesee County Soil and Water Conservation District – Cash Receipts and Disbursements … T of Dover V of Ellicottville Genesee Co Soil and Water Conservation Dist V of Malverne V of Pelham Rochester …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… Alb Co Dept of Weights Measures Allegany Co Carle Place Water Dist Circleville Fire Comp Vil of … Corners Vol Fire Comp Humphrey FD Livonia Hook Ladder Co 1 McConnellsville FD Putnam Co Vil of Speculator Vil of …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School Audits
… school audits have been issued. Cohoes City School District – Medicaid Reimbursements (Albany County) The district did not maximize Medicaid reimbursements … Bradford Central School District – Online Banking (Steuben County) While online banking transactions were appropriate, …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-0Ethical Standards for State Agency Contractors Act
… functions or rendering a service or services pursuant to an information-risk contract. Memo Bill Text Status …
https://www.osc.ny.gov/legislation/ethical-standards-state-agency-contractors-actDiNapoli: Wall Street's 2024 First Half Profits of $23.2B Were 79.3% Higher Than Last Year
… (NYSE) member firms. There are now 131 member firms, down from more than 200 in 2007 before the global financial … was $471,370 in 2023, the third highest on record, but down 5.2% from 2022 and down 8.7% when adjusted for inflation. Salary declines were …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-wall-streets-2024-first-half-profits-232b-were-793-higher-last-yearState Comptroller DiNapoli Releases Municipal & School Audits
… which hindered its ability to monitor the town’s financial condition, including fund balance and balance … accounted for the majority of the non-weekend overtime hours and 63% of these costs totaling $89,667. Additionally, … notify their local health department directly, within one business day of receiving testing results showing the 19 …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 91-26
… prepare, authorize or approve the contract or approve payments thereunder; (b) audit bills or claims under the … Board of the Town of Tuxedo , 69 AD2d 320, 418 NYS2d 638; Conrad v Hinman , 122 Misc 2d 531, 471 NYS2d 521). Thus, even …
https://www.osc.ny.gov/legal-opinions/opinion-91-26Opinion 91-37
… Fines and penalties collected by a PVB are civil in nature and are enforceable in the same manner as the enforcement of money judgments in civil actions (see Vehicle and Traffic Law, §§155, 237[5], … with this opinion. September 30, 1991 Melvin I. Rosenblat, Director Justice Court Fund …
https://www.osc.ny.gov/legal-opinions/opinion-91-37Comptroller DiNapoli Releases State Audits
… He avoided Medicaid’s automated claims processing controls by submitting Medicare claims using the National Provider … and Hospitals Corporation (HHC): Management and Control of Overtime Costs (Follow-Up) (2014-F-15) Our initial report … discrepancies or report them to OSC as required by state law. The petty cash account, which had not been reconciled in …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-auditsOpinion 88-75
… in the lawsuit by another firm but that the principal lawyer representing the city has recently left that firm and … costly, as well as time consuming, to the city for a new lawyer from the prior firm to become expert in the case. You … the duties of such employment do not directly involve the procurement, preparation or performance of any part of such …
https://www.osc.ny.gov/legal-opinions/opinion-88-75