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Endwell Fire District – Controls Over Financial Operations (2013M-277)
… The Endwell Fire District is a district corporation of the State, distinct and separate from the Town of Union and the … $896,700, which are funded primarily with real property taxes. Key Findings The Board did not ensure that all … the use of computer resources. Develop budgets based on realistic estimates of appropriations and monitor …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277County of Rockland – Budget Review (B6-15-21)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2016 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by … County of Rockland Budget Review B61521 …
https://www.osc.ny.gov/local-government/audits/county/2015/11/10/county-rockland-budget-review-b6-15-21Greene County Industrial Development Agency – Management Practices (2013M-95)
… Agency’s (GCIDA) management practices for the period January 1, 2011, to September 4, 2012. Background GCIDA was … businesses received sponsorship and economic development incentives. However, the Board cannot document that project incentives were consistently applied when approving projects …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-managementDiNapoli Releases Municipal Audits
… Comptroller’s office for the years 2009, 2010, 2011 and 2012. ### For access to state and local government spending …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-auditsComptroller DiNapoli Releases State Audits
… Payments to Federally Qualified Health Centers for Group Therapy Services (2013-S-51) With approval from the … Federally Qualified Health Centers (FQHCs) to provide group therapy services, including group therapy provided by … Hudson River-Black River Regulating District: Financial Management Practices (2013-S-55) Auditors found revenue from …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-state-auditsOpinion 91-46
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. COUNTY CLERK-- Compensation (increase during term of office) PUBLIC OFFICERS AND EMPLOYEES -- Compensation … St Comp No 8445 p 55 still represents our views in light of the decision of the Court of Appeals in National …
https://www.osc.ny.gov/legal-opinions/opinion-91-46Opinion 96-15
… of a building permit. In the case in question, the trial court found that the actions of former town officials … 626 NYS2d 511, affd 88 NY2d 41, _____ NYS2d _____). The trial court noted that the former town supervisor, some …
https://www.osc.ny.gov/legal-opinions/opinion-96-15Opinion 2000-7
… secretary/treasurer and stockholder of company performing snow removal and lawn maintenance) -- Exceptions (abstension … would have a prohibited interest in a contract for snow plowing and lawn maintenance between the fire district … a prohibited interest in a contract with a corporation for snow plowing and lawn maintenance service under the following …
https://www.osc.ny.gov/legal-opinions/opinion-2000-7Opinion 90-43
… in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Death Benefits (police officers - eligibility of children) POLICE … widow or widower has died of: (i) a deceased member of a pension or retirement system of a police department or paid … received by the member's widow or widower as a joint and survivor pension until every such child shall have attained …
https://www.osc.ny.gov/legal-opinions/opinion-90-43Opinion 90-37
… ask whether the village may sell the property at private sale and, if so, whether it is required to accept the higher … Whether the village may sell the property at private sale and if so whether it is required to accept the higher of …
https://www.osc.ny.gov/legal-opinions/opinion-90-37Opinion 89-65
… OF INTEREST -- Legal Services (contract with town attorney's law firm) TOWN ATTORNEY -- Conflict of Interest … section 20(2)(a) is silent as to how the town board may act to employ outside counsel, the board may act by simple resolution and a local law is not required. A …
https://www.osc.ny.gov/legal-opinions/opinion-89-65Opinion 88-66
… 490 NYS2d 560, affd 66 NY2d 980, 499 NYS2d 395; Merrit v Gallagher , 96 AD2d 933, 466 NYS2d 381; 1986 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-88-66State Comptroller DiNapoli Releases Audits
… at the campuses. The Americans with Disabilities Act (ADA) prohibits discrimination on the basis of disability by … access to programs, activities, and services. The 2010 ADA Standards for Accessible Design (ADA Standards) set minimum scoping and technical requirements …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-auditsVendRep System Guide for Agency Users
… versions of Vendor Responsibility Questionnaires by the vendor, which are available for review by authorized New York State Contracting Entity users. As a … that have been electronically certified and submitted by vendors using the VendRep System Set up automatic email …
https://www.osc.ny.gov/state-agencies/contracts/vendrep-system-guide-agency-usersOpinion 88-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. COUNTY SHERIFF -- Enforcement of Judgment (method of computing interest on income … Concerning the proper method of computing interest on income executions served pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-88-16DiNapoli: Audit Reveals Questionable Financial Decisions, Lack of Transparency in Hempstead School District
… as interim superintendent and set her pro-rated annual salary as $60,000. This agreement should have equated to … than should have been paid, which equates to an annual salary of $346,667. When she was ultimately appointed … were permitted to work in excess of SED regulations that cap the number of days non-certified teachers can work as …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audit-reveals-questionable-financial-decisions-lack-transparency-hempstead-school-districtMonitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance
… officials on a wide range of issues, including the sale of lots, service fees, and acquisition of lands, to … cemeteries must allot a portion of their revenue to two separate funds: a Current Maintenance Fund for current … posted and available for visitors. The Division has issued two online manuals to assist cemeteries in meeting these and …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenanceUse of Electronic Benefit Cards at Prohibited Locations
… TANF funding from being used in any EBT transaction at a liquor store, gaming establishment, or adult-oriented … database, and is responsible for notifying the State Liquor Authority (SLA) and/or the Gaming Commission (Gaming) … support is not compromised by prohibited transactions at liquor stores, casinos, and adult clubs. Other Related …
https://www.osc.ny.gov/state-agencies/audits/2017/07/10/use-electronic-benefit-cards-prohibited-locationsState Agencies Bulletin No. 1148
… Blank If an employee is eligible for both the 2011 and 2012 Seasonal Longevity Payment, the agency must insert the … 2011 row on the Additional Pay page before entering the 2012 row. * The End Date field may be left blank because the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1148-retroactive-april-2011-50000-longevity-payments-long-term-seasonalDiNapoli: Monroe County Failed to Monitor Contractor Operating Golf Courses, Costing Taxpayers
… with Tindale Inc. for the operation of the county’s three golf courses, allowing the vendor to retain nearly $250,000 … manage the Durand Eastman, Genesee Valley and Churchville golf courses and to remit revenues to the county based on … more than $246,000 that should have been spent on the golf courses. For example, Tindale’s capital expenditures …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-monroe-county-failed-monitor-contractor-operating-golf-courses-costing-taxpayers