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Town of Scriba – Board Oversight (2017M-83)
… Purpose of Audit The purpose of our audit was to determine whether Town officials used competitive methods … goods and services and complied with statutes related to conflicts of interest, whether water district assessments … water system debt as per local law. Town officials need to improve safeguards for computer resources and data. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-scriba-board-oversight-2017m-83Opinion 95-5
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … service ("E911"). Generally, Article 6 provides that any county, except a county wholly contained within a city, … obtaining and maintaining telecommunication equipment, we have previously expressed the opinion that the definition …
https://www.osc.ny.gov/legal-opinions/opinion-95-5Opinion 93-1
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … salary of county attorney when so acting. If that opinion does still represent our views, you also ask whether our … upon the deputy. There remains no other vested with any of its functions. The deputy at once becomes acting …
https://www.osc.ny.gov/legal-opinions/opinion-93-1Abandoned Property
… Session 2019-2020: A.8314 (Weinstein) – To include unclaimed virtual currency within the scope of property covered under the abandoned property law, shorten … as written consent. Memo Bill Text Status … To include unclaimed virtual currency within the scope of property …
https://www.osc.ny.gov/legislation/abandoned-propertyWyandanch Union Free School District - Budget Review (B22-7-1)
… [read complete report - pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the proposed 2022-23 budget. Background The Wyandanch … is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wyandanch-union-free-school-district-budget-review-b22-7-1Town 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 … that Town officials did not have prohibited interests in Town contracts. Key Findings The Supervisor did not … totaling $199,000 and fund transfers totaling $874 in the accounting records. She recorded one deposit for …
https://www.osc.ny.gov/local-government/audits/town/2021/07/16/town-otselic-records-and-reports-and-conflict-interest-2021m-36Opinion 89-48
… might be recovered by contractors and/or subcontractors for work performed and/or materials provided in connection … two surety bonds each of which is entitled "Undertaking for Discharge of Mechanic's Lien". You ask (i) where and how … certain claims by contractors and/or subcontractors for work performed and/or materials provided in connection …
https://www.osc.ny.gov/legal-opinions/opinion-89-48Opinion 2002-8
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … Section 202-c(2) provides that, whenever the town board of any town determines it to be in the public interest, the town … subject to three conditions: (1) three years must have elapsed since the date of establishment of the district; …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8III.8 Confidential, Personal, and Private Information – III. Statewide Financial System (SFS)
… enter confidential information in fields in the SFS that have not been designed to hold such information. Business … Unlike restricted fields, free form fields may not have appropriate security settings to prevent unauthorized … in Free Form Fields If a Business Unit has entered any confidential information in a free form field in the SFS, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii8-confidential-personal-and-private-informationTown of Exeter – Town Supervisor's Records and Reports (2024M-25)
… balance sheet accounts were not properly maintained due to carrying over unsupported balances for interfund activity, … was overstated by $81,929. Annual financial reports (AFRs) have not been filed since 2016, as required by New York State … if the Supervisor presented his accounting records to the Board and the Board conducted the required annual …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25State Comptroller DiNapoli Releases Municipal and School Audits
… procedures been in place, the conflicts of interest may have been avoided. Churchville-Chili Central School District … Two. This occurred because district officials did not have a sampling plan to identify all water outlets for sampling or exemption. District officials also did not have a remedial action plan that detailed which water outlets …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-auditsCollection of Petroleum Business Tax and Motor Fuel Excise Tax (2018-S-28)
To determine whether the Department of Taxation and Finance (Department) has systems and practices in place that allow it to appropriately collect Petroleum Business Tax and Motor Fuel Excise Tax, as required by relevant law and regulation.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s28-response.pdfVII.10.G Cash Advance Shortages and Overages – VII. State Revenues and Appropriated Loan Receivables
… be voided if the order cannot be filled or is canceled for any reason. Whenever the advance account has already been …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10g-cash-advance-shortages-and-overagesExamination of Unemployment Insurance Benefits
… “filters” and performed file matches to select payments for examination based on ris k . We reviewed the high risk … newly hired New York State employees who owed DOL money for outstanding benefit overpayments. The results contained … from newly hired New York State employees who owe DOL for UI overpayments made in prior years, and $101,443 from …
https://www.osc.ny.gov/state-agencies/audits/2014/06/09/examination-unemployment-insurance-benefitsMonitoring and Administration of Public Protection Grant Programs (Follow-Up)
… extent of implementation of the recommendation included in our initial audit report, Monitoring and Administration of … of violent crime – such as aggravated assault, forcible rape, murder, and robbery – in the State, excluding New York City. In previous years, …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/monitoring-and-administration-public-protection-grant-programs-followDeath Benefits – Divorce and Your Benefits
… a portion of the ordinary death benefit even if the member does not appropriately designate them. Accidental Death … during the time the marriage was dissolved. EPTL § 5-1.4 does not apply to designations that are irrevocable by law, …
https://www.osc.ny.gov/retirement/members/divorce/death-benefitsDiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… balances can eventually be turned over to his Office of Unclaimed Funds (OUF), which took in a record $48 million … the accounts being held by our Office of Unclaimed Funds. My office is working to get these funds back in the hands of … government financial records, track state contracts, and find commonly requested data. … New York State Comptroller …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsOpinion 2001-3
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … "profits" for the payment of refunds to consumers or for "any other lawful purpose." General Municipal Law §94 provides … to taxes that the service, if privately owned, would have paid to the municipal corporation, and a "fair return" …
https://www.osc.ny.gov/legal-opinions/opinion-2001-3Opinion 90-17
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … to the contrary in a special act of the state legislature, any moneys remaining after all the bonded and other … of the sale be paid to the supervisor of the town. Any moneys remaining after all the bonded and other …
https://www.osc.ny.gov/legal-opinions/opinion-90-17Opinion 98-2
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … of the fire district fire department, incurred and paid by any such officer or employee in executing the duties of his …
https://www.osc.ny.gov/legal-opinions/opinion-98-2