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Opinion 91-55
… §123.00; STATE CONSTITUTION, ART VIII, 5(C): Depreciation is not a "cost of operation, maintenance and repairs" to be … Local Finance Law, §123.00. You ask whether depreciation is included within the phrase "costs of operation, … estate therein. The purpose of constitutional debt limits is to prevent the imposition of heavy tax burdens on future …
https://www.osc.ny.gov/legal-opinions/opinion-91-55Opinion 92-10
… the funds upon expiration of the required holding period. Article V of the Abandoned Property Law contains provisions … payable or distributable by a public corporation to a "resident" as the owner or former owner of a "security" is … such amounts are deemed abandoned property under article 5 of the Abandoned Property Law. Thus, a banking organization …
https://www.osc.ny.gov/legal-opinions/opinion-92-10Opinion 88-32
… informing the public of the name, office, address, office phone number, and office hours of the town clerk. You have … an advertisement in a local newspaper stating the name, phone number, address and office hours of the town clerk. … stating the clerk's name, office address, office hours and phone number (see Town Law, §30, describing powers and duties …
https://www.osc.ny.gov/legal-opinions/opinion-88-32DiNapoli: New Federal Funds Give New York a Chance To Expand Broadband, Close Digital Divide
… York state will get nearly $665 million in federal funding to invest in improvements to broadband availability gives the state an opportunity to accelerate universal deployment of the highest-speed … York state will get nearly $665 million in federal funding to invest in improvements to broadband availability gives the …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-new-federal-funds-give-new-york-chance-expand-broadband-close-digital-divideDiNapoli: School Districts Need to Improve Oversight of Technology Equipment
… boards, including: Ensure inventory records include the details necessary to adequately track and locate assets and …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-school-districts-need-improve-oversight-technology-equipmentDiNapoli Finds Schools Falling Short on Emergency Planning
… Schools are not doing enough to prepare for emergency situations like shootings, according to an audit of safety planning at 19 schools released today by New York … to make sure our children and school personnel are safe. Emergency planning must be a priority for all New York …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-finds-schools-falling-short-emergency-planningDiNapoli Finds Major Problems with Rochester School District Payments
… ," or go to: http://www.osc.state.ny.us/localgov/audits/schools/2017/rochester.htm For access to state and …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-finds-major-problems-rochester-school-district-paymentsOversight and Monitoring of the Universal Pre-Kindergarten Program
… by the DOE’s Division of Early Childhood Education (DECE), which also conducts fiscal audits of the program, as …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programDiNapoli to Audit Hempstead IDA, Valley Stream School District in Wake of Controversial Development Project
… the Hempstead Industrial Development Agency and Valley Stream Union Free School District 30. The audits will be … Nassau County Comptroller George Maragos and Valley Stream Mayor Edwin Fare, have brought the concerns of their … executive director and board of directors, and the Valley Stream superintendent and school board outlining the scope of …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-audit-hempstead-ida-valley-stream-school-district-wake-controversial-development-projectFormer West Carthage Treasurer Charged With Stealing Thousands of Dollars From the Village
… the Village of West Carthage, Kaytlin Ennis, was arraigned yesterday afternoon for allegedly stealing over $3,000 from … the Village of West Carthage Kaytlin Ennis was arraigned yesterday afternoon for allegedly stealing over $3000 from …
https://www.osc.ny.gov/press/releases/2025/02/former-west-carthage-treasurer-charged-stealing-thousands-dollars-villageNewsletters
… State and Local Employees' Retirement System Winter 2024 Spring 2023 Fall 2022 Spring 2022 Police and Fire Retirement System The Sentinel … and Local Police and Fire Retirement System Winter 2024 Spring 2023 Fall 2022 Spring 2022 Retirees Retiree Notes — …
https://www.osc.ny.gov/retirement/publications/newslettersUnion Center Fire Company, Inc. – Internal Controls (2014M-303)
… under New York State Not-For-Profit Corporation Law and is located in the Town of Union, Broome County. The … to provide fire protection services to the Towns of Union and Maine. From March 2013 through February 2014, the Company … are adequate to ensure that moneys are safeguarded and financial activity is properly recorded and reported. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/union-center-fire-company-inc-internal-controls-2014m-303Port Washington Fire Department – Budgeting (2015M-209)
… Purpose of Audit The purpose of our audit was to determine whether the Board adopted reasonable budgets for … Plandome Manor, Port Washington North and Sands Point to provide fire protection services. The Department, which …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/port-washington-fire-department-budgeting-2015m-209Newfield Fire Company, Inc. - Internal Controls Over Financial Activity (2014M-346)
… canceled check images, and adequate documentation of the President’s approval for disbursements was not always kept. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/newfield-fire-company-inc-internal-controls-over-financialState Comptroller DiNapoli Releases Audits
… for operating the subways and most of the public bus service throughout New York City, and MTA Bus Company (MTA Bus) provides bus service in portions of the …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases Audits
… Office for People With Developmental Disabilities (OPWDD): Compliance With Jonathan’s Law (Follow-Up) (2020-F-26) An …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-auditsState Contract and Payment Actions in May
… armor. Department of Transportation $80 million with CPD NY Energy Corp. for a fuel station lease on the Hutchinson … Lake in Chautauqua County. $21.2 million to Economy Paving Co Inc. for bridge replacement and highway restoration in … Brook University. $5.1 million with Javen Construction Co. for construction of a sports performance center at SUNY …
https://www.osc.ny.gov/press/releases/2023/06/state-contract-and-payment-actions-mayWyandanch Union Free School District – Budget Review (B24-7-2)
… review was to provide an independent evaluation of the proposed 2024-25 budget. Background The Wyandanch Union Free … which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key … the significant revenue and expenditure projections in the proposed budget are reasonable. The District’s proposed …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/05/wyandanch-union-free-school-district-budget-review-b24-7-2Oversight of Runaway and Homeless Youth
… Objective To determine if the Office of Children and Family Services … overseeing runaway and homeless youth and facilities to ensure they meet State standards and regulations. The … To determine if the Office of Children and Family Services OCFS is adequately overseeing …
https://www.osc.ny.gov/state-agencies/audits/2020/08/06/oversight-runaway-and-homeless-youthMonroe-Woodbury Central School District – Budget Review (B6-13-6)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure estimates in the District’s proposed budget for the 2013-14 fiscal year … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/12/monroe-woodbury-central-school-district-budget-review-b6-13-6