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Opinion 92-12
… as the firefighter attains mandatory service retirement age or attains the age or performs the period of service specified by applicable … of his or her service ( cf . General Municipal Law, §207-a[4], pertaining to firefighters' continuing entitlement to …
https://www.osc.ny.gov/legal-opinions/opinion-92-12Newcomb Central School District - Claims Audit (2023M-159)
… increased risk that improper or unsupported payments could have been made and may not be detected and corrected. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/29/newcomb-central-school-district-claims-audit-2023m-159XVI.1 Financial Reporting Overview – XVI. Financial Reporting
… where applicable to specific policies in this chapter. Any changes or suggestions regarding the content of this …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi1-financial-reporting-overviewDiNapoli: Health Departments Need to Clean Up Act on Food Safety
… New York’s health departments are not consistently enforcing the state health code for eateries … explaining why violators are not being punished, according to an audit released today by State Comptroller Thomas P. … Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-health-departments-need-clean-act-food-safetyOversight of Food Service Establishments
… 2014 through April 12, 2018. About the Program The Centers for Disease Control and Prevention (CDC) estimates that, each … of Environmental Health Protection, is responsible for overseeing New York State’s more than 90,000 food service … New York have a health department; the 21 counties without full-service health departments rely on the Department’s …
https://www.osc.ny.gov/state-agencies/audits/2019/04/05/oversight-food-service-establishmentsOversight of Residential Domestic Violence Programs (Follow-Up)
… well-being and survival depend on emergency housing – and for whom homelessness is a daily threat. The Domestic … violence, and establishes mainstream funding mechanisms for these programs. As a result of the Act, the Office of … Services (OCFS) created regulations to promote standards for the establishment and operation of non-residential and …
https://www.osc.ny.gov/state-agencies/audits/2020/02/25/oversight-residential-domestic-violence-programs-followTown of Byron – Procurement (2024M-11)
… procurement policy. Had Town officials complied, they may have saved money by using a State fuel contract and may have paid less for other goods and services. The Board and …
https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11Village of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… [read complete report – pdf] Audit Objective Determine whether the Village … Municipal Law (GML) Section 30. The last filed AFR was for the fiscal year ending May 31, 2022, filed on July 18, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15DiNapoli: Buffalo City Schools Technician Worked Second Job Simultaneously
… today in Erie County Court after admitting he worked for a second school district at the same time before his scam … Frank A. Sedita, III. He is due back in Erie County Court for sentencing on June 11. “At a time when our public school … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-buffalo-city-schools-technician-worked-second-job-simultaneouslyVillage of Suffern – Budget Review (B24-6-3)
… Finance Law Section 10.10 requires local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/village/2024/04/12/village-suffern-budget-review-b24-6-3State Agencies Bulletin No. 1032
… receiving an increase. For eligible employees who have worked in more than one (1) agency and have been paid by all agencies using the same Employee Record … in the most current agency. For eligible employees who have worked in more than one (1) agency and have been paid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1032-retroactive-increase-guaranteed-pre-shift-briefing-minimum-employeesAudits of Local Governments: The Audit Process
… including audits of local government entities authorized to issue debt to finance deficits or recent legislation requiring periodic … information before the major audit effort begins to develop a more complete understanding of the organization …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processOpinion 92-37
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … clerk and the State Comptroller. Subdivision 1, however, does not require approval of the town board's resolution by …
https://www.osc.ny.gov/legal-opinions/opinion-92-37Village 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-s9-24-14DiNapoli: Former Prattsville Town Supervisor Pleads Guilty to Fraud of State Funds
… Supervisor of Prattsville, pled guilty today to wire fraud in connection with a grant extended to Prattsville in the wake of Hurricane Irene. The announcement was made by … Attorney Carla Freedman; Janeen DiGuiseppi, Special Agent in Charge of the Albany Field Office of the Federal Bureau of …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-former-prattsville-town-supervisor-pleads-guilty-fraud-state-fundsThe Continued Decline in Affordable Housing in New York City - June 2013
This report is the third issued by the Office of the State Comptroller since 2009 concerning affordable housing in New York City.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2014.pdfOpinion 94-30
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … or she is the clerk. Section 39(2)(e) required that $95 of any fees collected by a county clerk outside the City of New …
https://www.osc.ny.gov/legal-opinions/opinion-94-30DiNapoli: Chatham Police Chief Sentenced for Pension Double-Dipping
… P. Bruen. “We will continue to aggressively investigate any case that involves public corruption, and I want to …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-chatham-police-chief-sentenced-pension-double-dippingOpinion 91-64
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … or can be reasonably anticipated that the aggregate amount to be expended for several bus transportation contracts will … Opns St Comp, 1946, p 308 is superseded. This is in reply to your inquiry regarding transportation contracts which were …
https://www.osc.ny.gov/legal-opinions/opinion-91-64Opinion 94-10
… the governing board of any county, city, village or town to create a commission on human rights. Sections 239-q and … (compare General Municipal Law, §240 which, with respect to municipal recreation programs, defines municipality as … must be established and operated on a townwide basis. As to the establishment of a joint commission, although article …
https://www.osc.ny.gov/legal-opinions/opinion-94-10