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Stony Creek Volunteer Fire Company – Cash Disbursements (2015M-188)
… internal controls to address a lack of segregation in the Treasurer’s cash disbursement duties. The Board did …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/stony-creek-volunteer-fire-company-cash-disbursements-2015mWestmere Fire District – Internal Controls Over Financial Operations (2014M-12)
… Purpose of Audit The purpose of our audit was to determine if the District filed accurate … is located in Albany County and is governed by the Board of Fire Commissioners which consists of five elected members. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/18/westmere-fire-district-internal-controls-over-financial-operations-2014m-12Town of Niagara – Justice Court (2015M-218)
… of Motor Vehicles of individuals who had outstanding ticket balances greater than 60 days. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-niagara-justice-court-2015m-218Town of Ashford – Water District (2015M-343)
… evaluate the Board’s oversight role of the Water District for the period March 14, 2012 through October 6, 2015. … five-member Town Board. General fund appropriations for 2016 fiscal year total $5 million. Key Findings Town …
https://www.osc.ny.gov/local-government/audits/district/2016/03/25/town-ashford-water-district-2015m-343Village of Milford – Board Oversight (2018M-25)
… 16, 2017. Background The Village of Milford is located in the Town of Milford in Otsego County and has a population of approximately 415. …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-milford-board-oversight-2018m-25Opinion 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-91-60Opinion 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-2000-15XI.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-proceduresDiNapoli: MTA Financial Outlook in Precarious Balance
… The Metropolitan Transportation Authority (MTA) has fended off fiscal disaster brought on by the COVID-pandemic, but it … The Metropolitan Transportation Authority MTA has fended off fiscal disaster brought on by the COVIDpandemic but it is …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-mta-financial-outlook-precarious-balanceDiNapoli: 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-declinedOpinion 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-2000-1Opinion 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-93-12Comptroller 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-overBest Practices – Information Technology Contingency Planning
There are several steps entities can take to improve their chances of quickly recovering from an IT disruption
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practicesOverlap, Duplication, Gaps, and/or Fragmentation in Workforce Development Programs and Services
… requires the Department to maintain and annually update an online database (Catalogue of Funding) of WFD programs that …
https://www.osc.ny.gov/state-agencies/audits/2022/05/19/overlap-duplication-gaps-andor-fragmentation-workforce-development-programs-and-servicesOversight of the STEM Incentive Program
… Program provides a full tuition scholarship to State high school graduates who pursue a STEM degree and agree to work … in the top 10 percent of their class from a State high school; Enrolling in a HESC-approved undergraduate STEM …
https://www.osc.ny.gov/state-agencies/audits/2018/11/28/oversight-stem-incentive-programState Comptroller DiNapoli Releases School Audits
… inhibited effective financial management and justification for the levels of accumulated fund balance and reserves. Lyme … to close projected budget gaps totaling $1.6 million for the 2020-21 through 2022-23 fiscal years though the … financial and capital plans to provide a framework for developing the annual budgets and addressing future …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… as required. The board did not audit the town’s books and records, as required. Town of Bainbridge – Justice Court … also did not implement comprehensive procedures for managing, and monitoring user access to, the town’s network … search millions of state and local government financial records, track state contracts, and find commonly requested …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… were more than necessary. Auditors found the Board of Education did not adopt written policies to ensure that … payable process. The treasurer controlled most aspects of these transactions rather than the accounts payable department. Therefore, there was no segregation of duties. Track state and local government spending at Open …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-school-district-auditsCounty of Oneida – County Clerk (2025M-110)
… Did the Oneida County County Clerk Clerk properly collect and deposit funds …
https://www.osc.ny.gov/local-government/audits/county/2025/12/12/county-oneida-county-clerk-2025m-110