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Opinion 96-21
… State Comptroller Joseph J. Kelly). Town Law, §202-b(2) does not define what constitutes reconstruction or …
https://www.osc.ny.gov/legal-opinions/opinion-96-21Parking Structures (2017-MS-3)
… Background Municipalities face substantial challenges in properly maintaining parking structures to be safe and … Findings These local governments have varying processes in place to inspect and monitor their parking structures. … elevators. The lack of periodic inspections has resulted in three Buffalo, two White Plains and possibly two Ithaca …
https://www.osc.ny.gov/local-government/audits/city/2017/12/29/parking-structures-2017-ms-3Ignition Interlock Program Monitoring (2015-MS-4)
… and Wayne). Key Recommendation Department officials should report all IID Program violations to the courts and …
https://www.osc.ny.gov/local-government/audits/county/2016/04/25/ignition-interlock-program-monitoring-2015-ms-4Former Treasurer of Putnam Engine & Hose Co. of the Port Chester Volunteer Fire Dept. Pleads Guilty to Embezzling More Than $38,000
… vigilant oversight of anyone in charge of public funds. I thank U.S. Attorney Berman, the FBI and the New York State … William F. Sweeney Jr. said: "Those who serve the public should be held to a higher standard of integrity and … trust." NYSP Superintendent George P. Beach II said: "I want to commend our Troopers along with our state and …
https://www.osc.ny.gov/press/releases/2018/12/former-treasurer-putnam-engine-hose-co-port-chester-volunteer-fire-dept-pleads-guilty-embezzling-moreTowns’ Road Management Plans (2014-MR-2)
… towns often defer critical road infrastructure needs in order to fund daily services. However, preventive … avert significant deterioration. For 2014, the nine towns in this audit budgeted from $155,000 to $950,000 to manage 25 … up to $10,440. Key Findings Eight towns had informal plans in place and followed a preventive maintenance cycle of …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2015/03/20/towns-road-management-plans-2014-mr-2Access Controls Over Student Information Systems (2014-MR-1)
… within SIS that allow users to assume the identity or the account of another user. None of the districts reviewed audit … SIS data for users of the assume-identity and assume-account features. Periodically review available audit logs …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/19/access-controls-over-student-information-systems-2014-mr-1County Inmates Receiving Inappropriate Benefits While Incarcerated (2013MS-1)
… [pdf] , Onondaga [pdf] , Orange [pdf] , Schenectady [pdf] and Warren [pdf] . Purpose of Audit The purpose of our audit … welfare and other government-funded benefit payments for the period January 1, 2011, to March 1, 2013. Background An individual’s eligibility for social welfare benefits may change for many reasons, …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/county-inmates-receiving-inappropriate-benefits-while-incarcerated-2013ms-1Internal Control System Components
… whether the Workers’ Compensation Board’s management of its internal control system appropriately addresses all five components of internal control. Our audit scope included the period … each State agency to institute a comprehensive system of internal control over its operations. The Division of the …
https://www.osc.ny.gov/state-agencies/audits/2015/10/01/internal-control-system-componentsRestitution Payments (2021-MS-2)
… cannot identify the source of all the money on deposit in their restitution accounts. As a result, some victims will … orders have remained unsatisfied for the longest period in a timely manner. … Determine whether County Probation …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/restitution-payments-2021-ms-2Join Our Information Technology Team
… motivated information technology professionals to join our team in entry-level positions, or as transfers into more … courses or equivalents during the one-year apprenticeship: Web Design–Server-Side Programming with PHP and MySQL …
https://www.osc.ny.gov/jobs/information-technologyState Comptroller DiNapoli Releases Municipal Audits
… local government audits were issued. Eaton No. 1 Fire District – Board Oversight (Madison County) District officials did not adequately monitor financial … performed. In addition, the board did not ensure that the district’s required annual financial reports were filed in a …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 97-26
… This opinion represents the views of the Office of the State Comptroller at the time it was … after the zone is abolished. This is in reply to your letter regarding the establishment of zones of assessment in … the rest of district, as outlined above. Further, if the need for the specialized equipment outside the zone arises …
https://www.osc.ny.gov/legal-opinions/opinion-97-26XI.2.I Unilateral Termination Provisions – XI. Procurement and Contract Management
… State agency may be forced to engage in a new solicitation and incur additional costs that it had not anticipated. Since … exists that contains a unilateral termination provision and the vendor decides to exercise the clause, the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2i-unilateral-termination-provisionsOpinion 90-5
… or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Library Trustees (increase in their number) EDUCATION LAW, §§226(1), 260(1), (2): … their number, subject to the statutory maximum. This is in reply to your letter concerning the appointment of public …
https://www.osc.ny.gov/legal-opinions/opinion-90-5Comptroller DiNapoli Releases State Audits
… unnecessary costs. The ballot procurement processes used by the 13 Local Election Boards audited resulted in … the aggregate, about $10 million during the audit period by competitively procuring ballots and by using sound historical data to project the numbers of …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-state-auditsDiNapoli: Buffalo's Financial Condition Improves
… The city of Buffalo’s finances have stabilized in recent years because of careful budget planning, the oversight of a fiscal control board and increased state aid, according …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-buffalos-financial-condition-improvesChester Union Free School District – Information Technology (2021M-107)
… unneeded network user accounts when there was no longer a need for them. Monitored network user compliance with the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/chester-union-free-school-district-information-technology-2021m-107Cost-Saving Ideas: Capital Planning for Local Governments and School Districts
… capital projects and purchases. Developing a Capital Plan When developing a long-range capital plan, you should think … you should create a multiyear capital plan that details when and how capital purchases will be made and paid for. The …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-planning-local-governments-and-school-districtsOpinion 88-71
… 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. CITIES -- Powers and … water rents have not yet been relevied with the city taxes. You inquire whether the city, in the context of …
https://www.osc.ny.gov/legal-opinions/opinion-88-71Stanley Fire District – Internal Controls Over Financial Operations (2013M-259)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and reported and that District moneys … include budget-to-actual comparisons, to the Board so it can better monitor District finances. Assess the need for …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/stanley-fire-district-internal-controls-over-financial-operations-2013m-259