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Alton Fire District – Internal Controls Over Financial Operations (2015M-96)
… distinct and separate from the Town of Sodus, located in Wayne County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/10/alton-fire-district-internal-controls-over-financial-operations-2015m-96Forestburgh Fire District – Financial Activities (2015M-203)
… audit of the Treasurer’s records. Audit all claims before payment, including preapproved utility payments. Deposit cash …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/16/forestburgh-fire-district-financial-activities-2015m-203Clifton Park-Halfmoon Fire District No. 1 – Length of Service Award Program (2015M-64)
… Purpose of Audit The purpose of our audit was to determine if District officials properly awarded Length of Service Award Program (LOSAP) service credit for the … Clifton ParkHalfmoon Fire District No 1 Length of Service Award Program 2015M64 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/clifton-park-halfmoon-fire-district-no-1-length-service-award-program-2015mBovina Fire District – Fund Balance (2015M-138)
… if District officials properly managed the District’s fund balance for the period January 1, 2014 through May 31, … Bovina Fire District Fund Balance 2015M138 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138Jamestown Board of Public Utilities - Energy Efficiency and Recycling Programs (2018M-155)
… documentation to clearly identify the type and/or quantity of materials purchased. Recycling credits were not processed accurately resulting in 1,004 customer accounts being under credited by $2,050 over a six-month …
https://www.osc.ny.gov/local-government/audits/city/2018/12/14/jamestown-board-public-utilities-energy-efficiency-and-recycling-programs-2018m-155Suffolk County Community College - Information Technology (2018M-130)
… College has: 824 network user accounts (15 percent) that have not been used within the last six months and do not match current employees. Four network user accounts … for safeguarding the College website are not required to attend cybersecurity training. In addition, sensitive …
https://www.osc.ny.gov/local-government/audits/community-college/2018/11/30/suffolk-county-community-college-information-technology-2018m-130Clinton-Essex-Warren-Washington BOCES – Payroll (2015M-353)
… payments to ensure they are accurately calculated in accordance with the terms of the collective bargaining …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/clinton-essex-warren-washington-boces-payroll-2015m-353Opinion 91-57
… or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Finances (comingling library … Library fund moneys of a village public library held in the custody of the village treasurer may be comingled with … would be more efficient if library moneys were deposited in and disbursed from the same bank account as village …
https://www.osc.ny.gov/legal-opinions/opinion-91-57Former President of Briarcliff Manor Fire Department Pleads Guilty to Embezzling More Than $120,000
… former president and chief of the Briarcliff Manor Fire Department in Briarcliff Manor, New York (BMFD), pled guilty … to himself for $122,000 from the Briarcliff Manor Fire Department. Thanks to my ongoing partnership with United … his positions of trust with the Briarcliff Manor Fire Department and Fire Council to engage in flagrant …
https://www.osc.ny.gov/press/releases/2018/07/former-president-briarcliff-manor-fire-department-pleads-guilty-embezzling-more-120000DiNapoli: State Department of AG and Markets Should Improve Pollinator Protection Program
… New York State has more than 7 million acres of farmland, and many of its crops are dependent on pollination by bees and other pollinators. To address a … the population of these essential pollinators, in 2016 the state created the Pollinator Protection Plan. The New York …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-state-department-ag-and-markets-should-improve-pollinator-protection-programOpinion 89-20
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics … of a fire district located within the town. We are in receipt of your letter concerning the town's code of … a local board of ethics. Such a local board would have all the powers and duties and be governed by the same …
https://www.osc.ny.gov/legal-opinions/opinion-89-20DiNapoli: Major Retailers Agree to Report on Efforts to Protect Human Rights, Workplace Safety
… corporate retailers Macy's and Ross Stores have agreed to shareholder proposals filed by the New York State Common Retirement Fund (Fund) that asked the companies to report on how they monitor their overseas apparel suppliers and subcontractors in an effort to protect human and workplace standards. "Human rights and …
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
… Objective To determine whether the New York City Department of Consumer and Worker Protection has designed and … decisions. This technology can be used in a variety of ways, such as quickly scanning resumes for key words to … a candidate’s behaviors and mannerisms. While the use of these tools can benefit companies by saving time and money …
https://www.osc.ny.gov/state-agencies/audits/2025/12/02/enforcement-local-law-144-automated-employment-decision-toolsInspector General
… staff. Fax 518-408-3931 Mailing Address Office of the State Comptroller Office of the Inspector General, 10th Floor 110 State Street Albany, NY 12236 Guidelines Establishment and … with internal control requirements; Review and advise on protocols regarding employee background checks and assist …
https://www.osc.ny.gov/common-retirement-fund/resources/inspector-generalOpinion 91-60
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … that bear on the issues discussed in the opinion. STATE COMPTROLLER -- Powers and Duties (municipalities - … MUNICIPALITIES -- Officers and Employees (authority of State Comptroller to request information for the purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-91-60Opinion 2000-15
… the fire district may wish to consider the provisions of article 14-G of the General Municipal Law (§460 et seq.). That article authorizes, inter alia, New York State fire districts … 84). In view of the Attorney General's approval role under article 14-G, you may wish to contact the Attorney General …
https://www.osc.ny.gov/legal-opinions/opinion-2000-15State Comptroller DiNapoli Report Details LIRR Delays in 2017
… cost of nearly $75 million in lost productivity. "As millions of commuters can attest, the performance of the Long … report, Long Island Rail Road: On-Time Performance by the Numbers , visit: …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-report-details-lirr-delays-2017Comptroller DiNapoli Releases Municipal Audits
… County , Carle Place Water District , Circleville Fire Company , Village of Hempstead , Hoags Corners Volunteer Fire Company , Humphrey Fire District , Livonia Hook and Ladder … Also, the treasurer has not filed the annual foreign fire insurance report for 2012, as required, and does not maintain …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-0XI.17 Protest Procedures – XI. Procurement and Contract Management
… not approve a contract award by a public contracting entity 2 . The objective of the State procurement process is to facilitate each public contracting entity’s mission while protecting the interests of the State … the legal and/or factual basis of a public contracting entity’s contract award. Public contracting entities are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi17-protest-proceduresDiNapoli Launches Audits on School Safety
… proactive, not reactive. That's why we need to take a hard look at the state of school safety in every school and …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-launches-audits-school-safety