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Wayne County Probation Department – Restitution Payments (S9-20-6)
… complete report - pdf ] Audit Objective Determine whether the Wayne County (County) Probation Department (Department) … officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wayne-county-probation-department-restitution-payments-s9-20-6Suffolk County Probation Department – Restitution Payments (S9-20-9)
… As a result, some victims may never receive the payments to which they are entitled. Officials are unnecessarily … holding nearly $1.3 million that should be used to pay victims with unsatisfied restitution orders. Some of … did not establish adequate policies and procedures to enforce and monitor restitution orders. 22 of the 44 …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/suffolk-county-probation-department-restitution-payments-s9-20-9Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)
… check signing authority to the bookkeeper. Manually sign all Town checks. Periodically compare the approved …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237Norwood-Norfolk Central School District – Financial Management (2022M-129)
… which is enough to fund average retirement expenditures for 10 years. This balance exceeds the Board’s targeted …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Friendship Central School District – Fund Balance and Reserves (2022M-55)
… Adopt budgets that include reasonable estimates for appropriations, appropriated fund balance and reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55Jamestown City School District – Fund Balance and Reserves (2022M-97)
… Adopt budgets that include reasonable estimates for appropriations, appropriated fund balance and reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97Town of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… [read complete report - pdf] Audit Objective Determine whether the Town Supervisor (Supervisor) maintained complete, accurate and up-to-date accounting records and … ensure that the Town’s accounting records and reports were complete, accurate, up to date, reliable or timely. As a …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14DiNapoli: City Property Tax Assessments Show Return to Pre-Pandemic Levels Ahead of Schedule
… tentative property assessment roll suggests a bright spot for New York City’s finances entering fiscal year (FY) 2023, …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-city-property-tax-assessments-show-return-pre-pandemic-levels-ahead-scheduleTravel Advisory No. 17
… , the employee’s supervisor and the agency are responsible for ensuring its employees, particularly those assigned to …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/17-agency-provided-meals-state-employeesTown of Patterson – Justice Court Operations (2020M-63)
… to the known payees or remit them to the Town. 55 of 100 tickets reviewed were not reported or incorrectly reported to …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63State Comptroller DiNapoli Releases Municipal Audits
… In fact, the tax collector’s records were insufficient to determine whether she deposited money in a timely manner. …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-auditsWhite Plains City School District – Financial Management (2020M-71)
… Adopt annual budgets that contain reasonable estimates for expenditures, revenues and the amounts to be transferred …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71DiNapoli Analyzes Post-Pandemic Tourism Across NYS
… 31% from two years prior. People from New Jersey account for 60% of these visitors. International Travelers Still … has reclaimed its distinction as the top U.S. destination for travelers from overseas, with more international visitors …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-analyzes-post-pandemic-tourism-across-nysOpinion 91-35
… -- Police Chief (amount of salary increase pursuant to General Municipal Law, §207-m) GENERAL MUNICIPAL LAW, §207-m: … unit is entitled to a salary increase in at least the same dollar amount as that received by the highest ranking … police department shall be increased by at least the same dollar amount of the increase received by such next …
https://www.osc.ny.gov/legal-opinions/opinion-91-35Opinion 91-19
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (authority to make gift to fire company); (authority to accept gift of firefighting equipment) FIRE COMPANY -- Powers and Duties (authority of fire district … Whether the fire district may give to the fire company the cash …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Opinion 94-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether a tenant member of a public housing authority would have a conflict of … a residential management corporation which contracts with the housing authority to operate a federallyfunded …
https://www.osc.ny.gov/legal-opinions/opinion-94-6Opinion 94-26
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … Establishment (by town within village) REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments (limitation on in BID) TOWNS … Municipal Law, §980-k refer back to the municipality which has established the district (see former General City Law, …
https://www.osc.ny.gov/legal-opinions/opinion-94-26Opinion 93-8
… This opinion represents the views of the Office of the State Comptroller at the time … rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … or statutory amendments that bear on the issues discussed in the opinion. BONDS OR NOTES -- Variable Rate Obligations …
https://www.osc.ny.gov/legal-opinions/opinion-93-8Mental Health Training Component of the New York SAVE Act (2022-MS-1)
… Central School [pdf] , Burnt Hills-Ballston Lake Central School District [pdf] , Canandaigua City School … on recommended mental health components such as the 10 mental health warning signs, or “whom to turn to” and “how … Such training should address recognition of the 10 warning signs, whom to turn to for assistance, and how to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/mental-health-training-component-new-york-save-act-2022-ms-1Generic PINs
… 10 unique personal identification numbers (PINs) for the regional and central offices. Last year, DEC made …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/generic-pins