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City of Amsterdam - Budget Review (B21-5-5)
… exceed $8.3 million to liquidate the cumulative deficits in the City’s general, transportation, sewer and recreation … certain significant revenue and expenditure projections in the 2021-22 proposed budget are not reasonable and other … budget does not appropriate enough money for contingencies in the refuse and recreation funds to provide adequate …
https://www.osc.ny.gov/local-government/audits/city/2021/05/07/city-amsterdam-budget-review-b21-5-5Elementary and Secondary Education – 2021 Financial Condition Report
… School Buildings Shut Down in the Last Quarter of the 2019-20 School Year, and Have Been Granted Significant … Aid The COVID-19 pandemic resulted in a complete shutdown of school buildings in March 2020, with partial reopening … New York’s educators took on the extraordinary challenge of quickly shifting teaching to remote formats. As of October …
https://www.osc.ny.gov/reports/finance/2021-fcr/elementary-and-secondary-educationLife Skills Home Training Tutorial Program for Preschoolers, Inc. – Compliance With the Reimbursable Cost Manual
… reported by Life Skills Home Training Tutorial Program for Preschoolers, Inc. (Life Skills) on its Consolidated … focused primarily on expenses claimed on Life Skills’ CFR for the fiscal year ended June 30, 2018 and certain expenses claimed on its CFRs for the 2 fiscal years ended June 30, 2017. About the Program …
https://www.osc.ny.gov/state-agencies/audits/2021/12/17/life-skills-home-training-tutorial-program-preschoolers-inc-compliance-reimbursable-costCompliance With Executive Order 88 – Energy Efficiency of State Buildings (Follow-Up)
… This reduction is calculated from a 2010-11 State fiscal year baseline. The New York Power Authority (NYPA), …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/compliance-executive-order-88-energy-efficiency-state-buildings-followState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Town of Chazy , Village of Freeville , Village of Silver … reassess certain revenue estimates, including: mortgage tax, income surcharge tax, parking violation fines and fees, …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced the following local government audits were issued
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-0Brentwood Union Free School District – Information Technology (2023M-83)
The purpose of this audit is to determine whether the Brentwood Union Free School District Board of Education and officials ensured computerized data was safeguarded by monitoring network user accounts, providing network users with IT security awareness training and IT contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/brentwood-union-free-school-district-2023-83.pdfChester Union Free School District – Information Technology (2021M-107)
… a need for them. Monitored network user compliance with the District’s computer acceptable use policy (AUP) by … Monitor Internet use to ensure network users comply with the AUP. District officials agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/chester-union-free-school-district-information-technology-2021m-107DiNapoli Announces State Contract and Payment Actions for August 2015
… waste or other improprieties. Cumulatively through August for calendar year 2015, DiNapoli’s office has approved … financial officer, DiNapoli’s office reviews contracts for all state agencies and certain contracts for state public authorities and audits all state payments. …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-announces-state-contract-and-payment-actions-august-2015State Agencies Bulletin No. 1366
… compensation leave effective on or after the beginning of the pay period of the first pay check in calendar year 2015 Effective Date(s) Effective the beginning of Institution Pay Period 19L/20C and Administration Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1366-new-payserv-actionreason-codes-and-procedures-reporting-workersOpinion 88-40
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … copy of the resolution must be filed with the Office of State Comptroller within ten days of its adoption. This is in … these officers and for making contributions for retirement, social security, health insurance, workers' …
https://www.osc.ny.gov/legal-opinions/opinion-88-40State Contract and Payment Actions in February
… of the State Comptroller (OSC) approved 1,407 contracts for state agencies and public authorities valued at $109 … Mechanical Inc. for HVAC system replacement at the Capital District Psychiatric Center in Albany County. Office of … Education Department $581.6 million in general aid to 254 school districts. $131.7 million in excess cost aid to 671 …
https://www.osc.ny.gov/press/releases/2021/03/state-contract-and-payment-actions-februaryState Contract and Payment Actions in March
… or lack of documentation. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2020/04/state-contract-and-payment-actions-marchState Contract and Payment Actions in July
… payments. More information on these contracts and payments is available at Open Book New York . The Governor’s Executive … of the New York State Comptroller $378.8 million to 1,385 Non-Entitlement Unit local governments to mitigate the fiscal …
https://www.osc.ny.gov/press/releases/2021/08/state-contract-and-payment-actions-julyOpinion 98-23
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- … Safety for chapter 844 of the Laws of 1964, 1964 New York State Legislative Annual, p 419; 1964 Opns Atty Gen p 39). …
https://www.osc.ny.gov/legal-opinions/opinion-98-23Opinion 97-3
… levied prior to the dates specified in those sections. You ask whether, pursuant to section 1182 of the Real … unpaid water and sewer charges levied with such taxes). You state that the tax liens are owned by the village and, in …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Opinion 92-49
… park facility) REFERENDUM - Permissive (need for when town leases land for recreational trail) TOWN LAW §§81,220: A proposed lease of real property for use as a … Parkway, City of Schenectady , 140 Misc 727, 729, 251 NYS 577, 579); or land which "facilitate[s] free public means …
https://www.osc.ny.gov/legal-opinions/opinion-92-49Opinion 95-4
… This opinion represents the views of the Office of the State Comptroller at the time it was … of civil liability arising from alleged criminal conduct) PUBLIC OFFICERS AND EMPLOYEES -- Liability … we note that Civil Rights Law, §73 sets forth a code of fair procedure for certain state investigatory …
https://www.osc.ny.gov/legal-opinions/opinion-95-4Opinion 95-30
… LIBRARIES -- Investments (of moneys raised by taxes and gifts) GENERAL MUNICIPAL LAW, §11; EDUCATION LAW, §§226, 255; … grants or bequests in the form of a true trust are subject to the "prudent investor" provisions of Estates, Powers and … Prior inconsistent opinions are superseded. You inquire as to the authority for public libraries to invest moneys raised …
https://www.osc.ny.gov/legal-opinions/opinion-95-30Bus Wait Assessment and Other Performance Indicators
… Authority's (MTA) New York City Transit (Transit) and MTA Bus Company (MTA Bus) provide passenger service on … minimum service frequency standards that are reasonable and consider the demand for service and other factors. We also sought to determine whether …
https://www.osc.ny.gov/state-agencies/audits/2019/05/07/bus-wait-assessment-and-other-performance-indicators