Search
Opinion 88-47
… of limitations to lien enforcement) REAL PROPERTY TAX LAW, §§902, 1422: The enforcement of liens for unpaid county … statutes of limitations prescribed by the Civil Practice Law and Rules. Previous opinions to the contrary are … by action maintained as upon contract (former Village Law, §126) and by foreclosure of the tax lien (former Village …
https://www.osc.ny.gov/legal-opinions/opinion-88-47Selected Aspects of Inspecting and Licensing Radioactive Materials and Radiation Equipment (2016-N-4)
To determine whether the New York City Department of Health and Mental Hygiene ensured that facilities using or possessing radioactive materials were...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16n4.pdfWhite Plains City School District – Financial Management (2020M-71)
… Adopt annual budgets that contain reasonable estimates for expenditures, revenues and the amounts to be transferred …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71Excessive Payments for Durable Medical Equipment Rentals (Follow-Up) (Report 2024-F-18)
To determine the extent of implementation of the seven recommendations included in our initial audit report, Medicaid Program: Excessive Payments for Durable Medical Equipment Rentals (Report 2021-S-36).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24f18.pdfSandy Creek Central School District – Cafeteria Operations (2016M-354)
… of Audit The purpose of our audit was to analyze the school lunch fund’s financial condition for the period July … through June 24, 2016. Background The Sandy Creek Central School District is located in the Towns of Sandy Creek, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354XIV.13.B Error Identification and Resolution – XIV. Special Procedures
… Interest is paid to the vendor at the same time the voucher … for these entries to be posted immediately because a payment has gone to the vendor for the interest but no appropriation has been charged. Prompt payment interest errors typically result from: Lack of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv13b-error-identification-and-resolutionNew York Mills Union Free School District – Procurement (2020M-79)
Determine whether District officials sought competition for the purchase of good and services not subject to competitive bidding.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/new-york-mills-2020-79.pdfOpinion 2006-7
… property as consideration under contract) TOWN LAW §§198(10-f), 198(12); GENERAL MUNICIPAL LAW §122-b: (1) A town may … may be transferred to the service provider. Chapter 24 of the Laws of 1988 amended the Town Law to authorize … emergency treatment (hereinafter, “alternative 3”); or (4) employ any combination of methods (1), (2) and (3). (Town …
https://www.osc.ny.gov/legal-opinions/opinion-2006-7Port Jervis City School District – Financial Condition (2022M-152)
… fund balance to comply with the statutory limit. Budget for the funding of reserves and capital projects rather than …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152Wappingers Central School District – Professional Services (2022M-88)
… pdf] Audit Objective Determine whether Wappingers Central School District (District) officials sought competition for the procurement of professional services in accordance …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/wappingers-central-school-district-professional-services-2022m-88Opinion 92-6
… provisions. Further, the courts of this State have held public officials to a high standard of conduct and, on … spirit and intent of the statute, are inconsistent with public policy, or suggest self-interest, partiality or …
https://www.osc.ny.gov/legal-opinions/opinion-92-6Honeoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … District, which operates four schools with approximately 2,300 students, is governed by an elected nine-member Board …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-andComptroller DiNapoli Releases School District Audits
… board overestimated general fund appropriations by a total of approximately $1.6 million from 2016-17 through 2018-19. … fund balance that ranged from 16.5 percent to 27.8 percent of the ensuing year’s appropriations, or four to seven times … the statutory limit by approximately $590,000 or 2.7 percentage points. When unused appropriated fund balance …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-auditsMount Pleasant Blythedale Union Free School District – Procurement (2022M-86)
… not: Revise the purchasing policies to include sufficient guidelines for the procurement of professional services. Periodically use … seeking competition at reasonable intervals for the procurement of professional services. Seek competition in …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/28/mount-pleasant-blythedale-union-free-school-district-procurement-2022m-86Oversight of Pupil Transportation Services
… districts’ compliance with safety training requirements for school bus personnel and instructors to help ensure safe transportation for all pupils; and whether the Department is monitoring … 14, 2020. About the Program The Department is responsible for overseeing pupil transportation services provided by …
https://www.osc.ny.gov/state-agencies/audits/2020/10/14/oversight-pupil-transportation-servicesState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … Central School District – Information Technology (Orange County) District officials did not establish adequate … or approved, as required. In addition, the payroll clerk did not deduct a total of 13 days of approved leave …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases State Audits
… than personal service costs, including $44,262 in lease expenses that were not properly allocated, $22,766 in non-program-related expenses, $5,989 in inadequately documented expenses. Auditors disallowed $12,303 in personal service …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-state-auditsDiNapoli Highlights Investment in Rochester Region Through State Pension Fund
… made by the New York State Common Retirement Fund’s (Fund) In-State Private Equity Program. The Fund recently invested in Ambrell through the Hamilton Lane’s Hudson River Co-Investment Fund. “The In-State Private Equity Program helps companies thrive in New …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-highlights-investment-rochester-region-through-state-pension-fundAlternatives For Children – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … Alternatives’ CFR for the fiscal year ended June 30, 2015, and certain expenses reported on Alternatives’ CFRs for the … to children with disabilities who are between three and five years of age. Alternatives is reimbursed for …
https://www.osc.ny.gov/state-agencies/audits/2018/04/05/alternatives-children-compliance-reimbursable-cost-manualTuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
Determine whether Tuxedo Union Free School District (District) officials ensured employees’ payroll payments and leave accruals were accurate, properly approved and supported.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/tuxedo-2022-15.pdf