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Town of Otselic – Records and Reports and Conflict of Interest (2021M-36)

… report - pdf ] Audit Objective Determine whether the Town of Otselic (Town) Town Supervisor (Supervisor) maintained … Board did not ensure there were no prohibited conflicts of interest. We also found: The Supervisor did not provide … financial reports were not filed with the Office of State Comptroller, as required. As of May 5, 2021, the reports were …

https://www.osc.ny.gov/local-government/audits/town/2021/07/16/town-otselic-records-and-reports-and-conflict-interest-2021m-36

State Comptroller DiNapoli Releases Municipal Audits

… and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …

https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-municipal-audits

Oversight of Hazardous Materials and Waste (Follow-Up)

… These weaknesses prevent proper monitoring and accounting for hazardous materials, compliance with legal requirements, …

https://www.osc.ny.gov/state-agencies/audits/2020/01/30/oversight-hazardous-materials-and-waste-follow

Town of Lancaster – Town Supervisor's Financial Duties (2024M-32)

… of duties or other mitigating controls were in place. For perspective, the firm was allowed to disburse $2.5 …

https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32

Whitney Point Central School District – Information Technology (2023M-179)

… Key Recommendations Develop written procedures for managing nonstudent network user accounts that include …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/whitney-point-central-school-district-information-technology-2023m-179

New York State Comptroller DiNapoli Statement on the MTA's February Financial Plan

… deficit this year. The agency is depending on the state for new revenue to offset ridership loss and balance its …

https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-dinapoli-statement-mtas-february-financial-plan

Taxes – 2021 Financial Condition Report

… economic impact of the COVID-19 pandemic. Collections for consumption and use taxes, New York State’s second …

https://www.osc.ny.gov/reports/finance/2021-fcr/taxes

Review of Advance Contract Payments

… Recover overpayments as appropriate. Implement a policy for new contracts of only sending advance payments when …

https://www.osc.ny.gov/state-agencies/audits/2021/09/15/review-advance-contract-payments

Town of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)

… to ensure that all collections were accurately accounted for and to promptly identify discrepancies. The Justices also …

https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149

State Comptroller Thomas P. DiNapoli Statement on NYC's FY 2025 Preliminary Budget

… following statement on New York City's Fiscal Year (FY) 2025 Preliminary Budget: “The release of New York City’s $109.4 billion FY 2025 preliminary budget shows the pathway to budgetary … projected migrant spending , will be used to close the FY 2025 budget gap. “Despite these positive developments, the …

https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-nycs-fy-2025-preliminary-budget

Tioga County – Social Service Contracts (2023M-162)

… decrease in services provided by an agency went unnoticed for four months. Officials did not ensure a contract price …

https://www.osc.ny.gov/local-government/audits/county/2024/03/29/tioga-county-social-service-contracts-2023m-162

Town of Jay – Records and Reports (2023M-22)

… were not prepared monthly or properly prepared for all bank accounts. Key Recommendations Maintain complete, …

https://www.osc.ny.gov/local-government/audits/town/2023/06/30/town-jay-records-and-reports-2023m-22

Town of Owego – Shared Services Facility Capital Project (2022M-42)

… finance shortfalls. Prepare, approve and monitor budgets for each capital project and amend as needed. Approve all …

https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42

Falconer Central School District – Financial Management (2024M-52)

… excess of the legal limit or to provide a funding source for capital projects without voter approval is misleading and …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52

Montauk Fire District – Board Oversight (2024M-117)

… As a result, the Board diminished the District’s transparency and its ability to assess the District’s … The District’s LOSAP point system was inconsistent with New York State General Municipal Law (GML) in several aspects, …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/montauk-fire-district-board-oversight-2024m-117

Village of Almond – Transparency of Fiscal Activities (S9-24-14)

… and bank reconciliations were not provided to the Board for review. The Board’s ineffective oversight resulted in a …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-almond-transparency-fiscal-activities-s9-24-14

Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)

… Clerk- Treasurers maintained complete, accurate and up-to-date financial records and reports. Key Findings The … Clerk-Treasurers did not maintain complete, accurate or up-to-date financial records and reports. As a result, the … Board (Board) lacked the financial information necessary to properly monitor and manage Village finances. The …

https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136

Opinion 2006-11

… in the store, that he does not receive commissions for auto parts purchased by the town and that his job at the … (General Municipal Law §800[3][b], [c]). A "contract" for this purpose means any claim, account or demand against … adopt codes of ethics setting forth standards of conduct for the guidance of its officers and employees. The code of …

https://www.osc.ny.gov/legal-opinions/opinion-2006-11