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Breesport Volunteer Fire Company, Inc. - Financial Activities (2019M-117)

… Recommendations The Committee should establish controls for handling cash at fundraising events, and ensure members responsible for running fundraising activities create financial reports. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/16/breesport-volunteer-fire-company-inc-financial-activities

Canandaigua City School District – Procurement (2022M-141)

… officials did not: Adequately seek competitive bids for purchases totaling $172,760 made from three vendors. Comply with the District’s procedures for purchases from 16 vendors totaling $131,276 that were not …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/canandaigua-city-school-district-procurement-2022m-141

Ellenville Central School District – Network User Accounts (2022M-18)

… from the date of our test. Established written procedures for granting, changing or disabling network user accounts. Key Recommendations Develop written procedures for granting, changing and disabling user access. Maintain a …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/ellenville-central-school-district-network-user-accounts-2022m-18

Bellmore Union Free School District – Payroll (2023M-129)

… increased the risk that employees may have been paid for unnecessary overtime. We reviewed 169 overtime request forms (forms) and the associated timesheets for five Facilities and Transportation Department …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/bellmore-union-free-school-district-payroll-2023m-129

Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Payroll (2023M-16)

… in accordance with collective bargaining agreements (CBAs) and employment contracts, 40 employees received unearned … $111,000 annually for time spent in the review, approval and manual entry into the financial system of the timesheets … Officials generally agreed with our recommendations and indicated they plan to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-payroll

Comptroller DiNapoli Releases Municipal Audits

… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … when procuring goods and services not subject to bidding. For eight of the nine professional service contracts reviewed … board has not adopted any written policies and procedures for financial operations and the company's financial duties …

https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-0

Opinion 91-60

… (authority of State Comptroller to request information for the purpose of determining conflicts of interest) … (authority of State Comptroller to request information for the purpose of determining conflicts of interest) STATE … certain outside employment and business interests in order for the Comptroller to determine the possible existence of …

https://www.osc.ny.gov/legal-opinions/opinion-91-60

Opinion 2000-15

… as if he or she were a member of the fire department. For purposes of section 209-i, a volunteer firefighter means … under or subject to the provisions of the "Not-For-Profit Corporation Law"; and certain fire corporations … Firefighters' Benefit Law §21[2], relative to calls for assistance by volunteer firefighters of fire departments …

https://www.osc.ny.gov/legal-opinions/opinion-2000-15

XI.17 Protest Procedures – XI. Procurement and Contract Management

… advise in their solicitation documents of the opportunity for an unsuccessful offerer to seek a debriefing 3 , notify … approval of the State Comptroller as required, or provided for, by law, resolution or otherwise, including but not … of Financial Administration according to OSC’s procedure for protests of OSC procurements . An interested party that …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi17-protest-procedures

DiNapoli: Percentage of New Yorkers With Mental Illness Rose as Available Psychiatric Beds Declined

… The mental health needs of New Yorkers have greatly increased, with 21.1% of adults struggling with mental Illness and 5.1% … care,” DiNapoli said. “With the COVID pandemic behind us, New York must redouble its efforts to restore inpatient … The mental health needs of New Yorkers have greatly increased with 211 of adults …

https://www.osc.ny.gov/press/releases/2024/03/dinapoli-percentage-new-yorkers-mental-illness-rose-available-psychiatric-beds-declined

DiNapoli Examines Faltering LinkNYC Program

… and Public Service Announcements. The agreement was for 3,153 kiosks in all five boroughs, installed at no cost … years. In May 2018, the agreement was amended to call for 7,500 kiosks to be installed over 10 years. Revenue would … The city can charge the consortium $25 a day in damages for every kiosk that is not running 45 days after …

https://www.osc.ny.gov/press/releases/2021/07/dinapoli-examines-faltering-linknyc-program

Opinion 2000-1

… bear on the issues discussed in the opinion. CLAIMS -- Payment (of police officers' legal fees as moral obligation) … is in reply to your request for our opinion concerning the payment by a village of certain legal fees incurred by … that section 5-524(7) of the Village Law provides for the payment by a village of the "actual and necessary expenses" …

https://www.osc.ny.gov/legal-opinions/opinion-2000-1

Opinion 88-62

… establish a capital reserve fund to finance the cost of closing and capping a landfill owned by the town and may pay … establish a capital reserve fund to finance the cost of closing and capping a landfill owned by the town and, if so, whether landfill fees, imposed to defray the cost of closing and capping the landfill, may be paid into that fund. …

https://www.osc.ny.gov/legal-opinions/opinion-88-62

Opinion 2004-4

… CONFLICTS OF INTEREST -- Employment Contracts (law partner of school board member as attorney for school district) -- Interest in Contract (law partner of school board member as attorney for school district) -- Legal Services (law partner of school board member as attorney for school …

https://www.osc.ny.gov/legal-opinions/opinion-2004-4

II.3.A Planning – II. New York State Financial Accounting

… the agency or its chief fiscal officer may hold internal hearings at which program managers outline their budgetary … additional information from the agencies and hold informal hearings or meetings with agency management to clarify … veto by a vote of two-thirds of the members of each house. The appropriation bills legally authorize the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3a-planning

DiNapoli Launches Audits on School Safety

… and up-to-date safety plans in the event of a school shooting or major emergency. "The epidemic of deadly school … at a Santa Fe, Texas, high school. In February, a mass shooting at Marjory Stoneman Douglas High School in Parkland, … and uptodate safety plans in the event of a school shooting or major emergency …

https://www.osc.ny.gov/press/releases/2018/06/dinapoli-launches-audits-school-safety

Opinion 93-12

… member) PUBLIC OFFICERS AND EMPLOYEES -- Reimbursement for Expenses (travel expenses - spouse of school board member … any officer or employee to attend a conference conducted for the betterment of the municipality. Authorization must be … (General Municipal Law, §77-b[2]). Section 77-b provides for the payment by the municipality of all actual and …

https://www.osc.ny.gov/legal-opinions/opinion-93-12

Comptroller DiNapoli and A.G. Schneiderman Announce Arrest and Indictment of Defendant Accused of Theft of Over $50,000 in New York State Pension Benefits

… of Polk County, Florida, with the crime of Grand Larceny in the Second Degree, a class C felony, in Albany County Court. Cizik is alleged to have stolen over $50,000 in pension benefits from the New York State and Local … of Polk County Florida with the crime of Grand Larceny in the Second Degree a class C felony in Albany County Court …

https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-and-indictment-defendant-accused-theft-over