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Town of Newstead – Joint Highway Facility Project (2012M-260)
… Purpose of Audit The purpose of our audit was to examine the Town Board’s management of the Joint Highway Facility Project for the period January 1, 2008, to August 31, 2012. Background The Town of Newstead is located in Erie County with a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-newstead-joint-highway-facility-project-2012m-260State Comptroller DiNapoli Releases School Audits
… leading to average annual surpluses of $1.2 million. When unused appropriated fund balance was added back, the … of fund balance that was not needed to finance operations. When unused appropriated fund balance is added back, the …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-audits-0Oversight of Construction Management Contracts (Follow-Up)
… included in our initial audit report, Oversight of Construction Management Contracts (Report 2020-S-43 ). About … contracts with firms that specialize in providing construction management (CM) services. In 2012, Parks entered … Authority of the State of New York (DASNY) to serve as the construction manager of a $25 million Niagara Falls State …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/oversight-construction-management-contracts-followState Agencies Bulletin No. 2303
… their inability to submit a change to the Direct Deposit panel while accounting reconciliation reports are being … users attempting to make changes to the Direct Deposits panel will be affected. NYS employees attempting to change … impact the timing of this disruption to the Direct Deposit panel and NYSPO. Agencies should reference the Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2303-payserv-request-direct-deposit-panel-and-new-york-state-payroll-onlineXII.10.E Reporting the Theft, Loss or Misuse of State Assets – XII. Expenditures
… must be reported to OSC as soon as they are identified. It is not appropriate to wait until an investigation has been … assets. If an incident does occur, the agency must send a detailed explanation of the incident to: … to assist with recovery efforts under the provisions of a blanket fidelity bond. Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10e-reporting-theft-loss-or-misuse-state-assetsDiNapoli: Tax Revenues Through May $4 Billion Over Enacted Budget Projections
… State tax receipts through the first two months of State Fiscal … New York State Comptroller Thomas P. DiNapoli. “The strong tax collections through the first two months of the state … the pandemic on solid fiscal footing because of robust tax revenue growth and an unprecedented infusion of federal …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-tax-revenues-through-may-4-billion-over-enacted-budget-projectionsTown of Pulteney – Financial Management and Information Technology (2012M-177)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management and controls over … Board has not established policies and procedures related to acceptable use, online banking, breach notification, or … policies and the Supervisor should establish procedures to ensure that financial duties are adequately segregated …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-pulteney-financial-management-and-information-technology-2012m-177Town of Prattsville – Justice Court (2012M-243)
… the Town had two elected Justices, Robert Blain and Donald Olson, who shared a court clerk. For the audit period, …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243XV.7 Budget Allocations – XV. End of Year
… to OSC for approval or delete them, if not needed. Find transactions that may be lost in workflow and take the … to SFS Coach. SFS Coach is accessible from the SFS home page after logging in with your SFS user ID and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv7-budget-allocationsBest Practices – Information Technology Contingency Planning
… local governments should check with New York State Archives personnel to gain an understanding of the laws and regulations pertaining to offsite data storage. NYS Archives issued a Records Advisory entitled Using a Data … be included in a data storage contract. 1 http://www.archives.nysed.gov/records/mr_data_storage.shtml …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practices-0DiNapoli: Westchester Sisters Admit to Stealing $22,000 of Deceased Mother's Pension Payments
… Westchester County District Attorney Anthony A. Scarpino, Jr. announced the convictions of Annette Bigelow, 60, and … accountable. I thank Westchester County D.A. Scarpino, Jr. for prosecuting these thefts.” “This is another instance … taking money from the people of New York,” said Scarpino, Jr. “We continue to work with State Comptroller DiNapoli to …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-westchester-sisters-admit-stealing-22000-deceased-mothers-pension-paymentsComptroller DiNapoli Releases School Audits
… Assets (Westchester County) The board did not approve the disposal of assets with a book value of $4,483. Auditors … found that district officials did not maintain up-to-date disposal records and 10 of 25 assets (40 percent) totaling …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-0College of Fredonia – Selected Employee Travel Expenses
… April 1, 2008 to March 31, 2011. Background New York State’s executive agencies spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary … travel expenses for the highest-cost travelers in the State as well as other outliers. These employees each …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-fredonia-selected-employee-travel-expensesNY State Comptroller DiNapoli Doubles Low Emissions Index Investment to $4 Billion
… portfolios prudently and without risking value." "Today's announcement by the New York State Common Retirement Fund is … climate change, and seize the opportunities of the clean energy future," said Mindy S. Lubber, president and CEO of … a colossal shift in investment capital flows toward clean energy and away from high polluting fossil fuel energy. This …
https://www.osc.ny.gov/press/releases/2018/01/ny-state-comptroller-dinapoli-doubles-low-emissions-index-investment-4-billionOpinion 88-29
… and employees. Pursuant to General Municipal Law, §800(3), an "interest" is defined as a direct or indirect … (General Municipal Law, §§856[2], 925; Village Law, §4-400[1]). Therefore, even if the village board and mayor are not … the IDA's successor in interest. In view of the close connections between an IDA and the village, local officials …
https://www.osc.ny.gov/legal-opinions/opinion-88-29IV.3.A Taxes – IV. Accounting Codes - Uses and Descriptions
… Uncategorized 30451 Case and Resource Tracking System (CARTS) Undistributed Taxes For temporary deposit of taxes and fees collected via DTF’s CARTS system. Personal Income Tax 30101 Personal Income Tax …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3a-taxesFormer President of Briarcliff Manor Fire Department Pleads Guilty to Embezzling More Than $120,000
… Congress and is provided here for informational purposes only, as the sentence will be determined by the court. GARCIA …
https://www.osc.ny.gov/press/releases/2018/07/former-president-briarcliff-manor-fire-department-pleads-guilty-embezzling-more-120000DiNapoli: Major Retailers Agree to Report on Efforts to Protect Human Rights, Workplace Safety
… , the parent company of Kentucky Fried Chicken, Pizza Hut and Taco Bell, agreed to conduct assessments of human …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-major-retailers-agree-report-efforts-protect-human-rights-workplace-safetyEnforcement of Local Law 144 – Automated Employment Decision Tools
… The audit covered the period from July 2023 through June 2025. About the Program Companies are increasingly using … AEDT complaint process is ineffective in ensuring that all complaints related to non-compliance with LL144 are routed to … as posting bias audits. Despite receiving only two AEDT complaints during the audit’s scope, DCWP did not investigate …
https://www.osc.ny.gov/state-agencies/audits/2025/12/02/enforcement-local-law-144-automated-employment-decision-toolsOpinion 89-20
… (town's code not applicable to fire district officers and employees) -- Board of Ethics (town board of ethics may not act with respect to fire district officers and employees) GENERAL MUNICIPAL LAW, §§806, 808: A town's … district located within the town. We are in receipt of your letter concerning the town's code of ethics. You state …
https://www.osc.ny.gov/legal-opinions/opinion-89-20