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Opinion 90-28
… for engineering services performed in connection with any matter before the planning board. Although there is … services in connection with the subdivisions prior to submission to the planning board. The court refused to … provision by the simple expedient of purposely delaying submission of a matter which must be brought before a …
https://www.osc.ny.gov/legal-opinions/opinion-90-28Opinion 2000-1
… §50-j; MUNICIPAL HOME RULE LAW, §10; STATE CONSTITUTION, ARTICLE VIII, §1; PUBLIC OFFICERS LAW, §18; VILLAGE LAW, §§4-412(3)(3), 5-524(7): As a rule, in the absence of pre-existing authority … to a State statute, local law or collective bargaining agreement provision, a village may not pay legal expenses …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1Comptroller DiNapoli Releases School Audits
… School District . State Comptroller DiNapoli has made it a priority to audit school district and charter school … appropriated fund balance to help finance operations, it was not needed because the district’s budgeting practices … of $3.9 million in fund balance each year, which made it appear that it would be using it to fund operations. The …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-auditsOpinion 91-22
… .). There have been no subsequent statutory amendments or judicial decisions which would cause us now to reach a … p 78, in which we concluded that an emergency rescue and first aid squad organized pursuant to General Municipal Law, … 1991 Joseph Frank, Esq., Attorney at Law Hicksville Fire District …
https://www.osc.ny.gov/legal-opinions/opinion-91-22Comptroller DiNapoli Releases State Audits
… and Safety Responsibility Acts: Assessable Expenses for the Fiscal Year Ended March 31, 2014 (2015-S-7) For the fiscal year ended March 31, 2014, net assessable … For the fiscal year ended March 31 2014 net assessable …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-audits-0XII.7.D Expedite Requests – XII. Expenditures
… agency determines the need to expedite voucher processing, it must submit the voucher to the Office of the State … and has reasonable assurance the payment is appropriate, it will approve the voucher for payment. If the Agency cannot …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7d-expedite-requestsState Comptroller Thomas P. DiNapoli Statement on New State Budget
… and Governor agreed on a new state budget as the state is struggling to recover from the economic devastation caused … not out of the woods, and we must remain cautious as there is still uncertainty about the epidemic and the trajectory … from federal stimulus aid. Helping struggling New Yorkers is essential for an equitable recovery. “While much of the …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-thomas-p-dinapoli-statement-new-state-budgetSecurity Over Critical Systems (Follow-Up)
… the flow of streams or rivers when required by public welfare, including public health and safety. HRBRRD must … Commission regulations. HRBRRD must also abide by Payment Card Industry Data Security Standards (PCI DSS) and …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-followFacility Structure, Safety, and Health Code Waivers (Follow-Up)
… by the Department of Health (Department). Regulations permit the Department to grant waivers, temporary or …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/facility-structure-safety-and-health-code-waivers-followNew York Psychiatric Center – Controls Over State Resources (Follow-Up)
… period ended July 31, 2013, the Institute reported that it served 502 inpatients and 1,154 outpatients, and employed … pay, and the Institute was not taking steps to ensure it was receiving fair compensation for use of its facilities …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/new-york-psychiatric-center-controls-over-state-resources-followSelected Aspects of Discretionary Spending
… incurs direct costs for specific program purposes, and it incurs indirect or “discretionary costs” that support … We question the following ten payments totaling $14,814 as it is unclear how the Authority determined the reasonableness …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-0Internal Controls Over Selected Financial Operations
… military forces, which are composed of the New York Army National Guard, New York Air National Guard, New York … expenses it incurs in operations and training of the State Army and Air National Guard. Key Findings Weaknesses in …
https://www.osc.ny.gov/state-agencies/audits/2020/04/27/internal-controls-over-selected-financial-operationsWestford Fire District – Internal Controls Over Financial Operations (2013M-270)
… from the Town of Westford and Otsego County in which it is located. The Board of Fire Commissioners consists of … procedures. While the Board has adopted a code of ethics, it has not adopted purchasing and investment policies, as …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/westford-fire-district-internal-controls-over-financial-operations-2013mGolden Glow Volunteer Fire Company – Internal Controls Over Financial Operations (2012M-170)
… of Audit The purpose of our audit was to examine selected Company financial operations for the period January 1, 2011, … May 31, 2012. Background The Golden Glow Volunteer Fire Company, Inc. is located in the Town of Big Flats in Chemung County. The Company has approximately 40 members. The Company currently …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/golden-glow-volunteer-fire-company-internal-controls-over-financialCity of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… from waste water, park and recreation, or building permit fees. Invoices for payment of sludge fees were not …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mShelter Island Union Free School District –Financial Condition (2014M-132)
… Use historical data from prior fiscal years to help it develop and adopt budgets that include realistic estimates … reserved is necessary and reasonable. To the extent that it is not, the Board should transfer moneys in this reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132LaFayette Central School District – Reserves (2013M-387)
… funds over multiple fiscal years, they can be considered de facto reserve funds. The District did not have a plan for … or funding reserves. Take remedial action to ratify the de facto reserves by adopting appropriate resolutions. Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387Hancock Central School District – Financial Condition (2013M-187)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations for the period July 1, 2011, to June 30, 2013. Background The Hancock Central School … surpluses, which caused the accumulated fund balance to exceed the statutory maximum of 4 percent of the ensuing …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/hancock-central-school-district-financial-condition-2013m-187Village of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… Purpose of Audit The purpose of our audit was to review the Village’s financial and information technology … Board has not implemented adequate compensating controls to address the lack of segregation of duties performed by the … The Village does not have policies and procedures in place to safeguard IT assets, including an appropriate use policy, …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Town of Laurens – Budgeting Practices (2013M-204)
… flood-related expenditures in the accounting records, so it could not be determined how much of this difference was … a base-line level for routine expenditures, which makes it difficult to adopt proper budgets in the subsequent year. …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204