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DiNapoli Appoints Senior Budget and Policy Staff
… in public policy and quantitative research methods at the Robert F. Wagner Graduate School of Public Service at New …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-appoints-senior-budget-and-policy-staffAppointment of Claims Auditor – Improving the Effectiveness of Your Claims Auditing Process
… plays an important role in deciding whether or not the appointment of a claims auditing official would be beneficial … 3 See Records Retention Schedules published by the New York State Department of Education at …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appointment-claims-auditorOpinion 94-13
… Municipal Law requires a city (other than New York City), town, village or fire district to pay to a paid firefighter …
https://www.osc.ny.gov/legal-opinions/opinion-94-13Opinion 89-12
… covers the conduct of municipal officers or employees only (General Municipal Law §800[5]). Therefore, an …
https://www.osc.ny.gov/legal-opinions/opinion-89-12Town of Addison - Supervisor's Fiscal Responsibilities (2019M-03)
… Determine if the Supervisor adequately fulfilled his fiscal responsibilities. Key Findings The Supervisor did not adequately fulfill his fiscal responsibilities because he failed to provide … Determine if the Supervisor adequately fulfilled his fiscal responsibilities …
https://www.osc.ny.gov/local-government/audits/town/2019/04/26/town-addison-supervisors-fiscal-responsibilities-2019m-03State Comptroller DiNapoli Statement on the Governor's 2025 State of the State Address
… State Comptroller Thomas P. DiNapoli released the following statement today regarding Gov. Kathy Hochul's State of the State Address: "Today, Gov. Hochul outlined her new … State Comptroller Thomas P DiNapoli released the following statement today regarding Gov Kathy Hochuls State of the State Address …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-governors-2025-state-state-addressUrban Choice Charter School - Information Technology (2019M-240)
… account was used to process 510 financial transactions after her resignation. School officials did not adopt IT policies or a …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/06/12/urban-choice-charter-school-information-technology-2019m-240Opinion 2000 - 13
… opinion. FIRE COMPANY - Membership (eligibility to join second company) TOWN LAW §176-b(10): An individual who is a member of a volunteer fire company may not join a second company unless he or she first terminates membership … a fire district fire department who seeks membership in a second volunteer company is automatically deemed to have …
https://www.osc.ny.gov/legal-opinions/opinion-2000-13Central Valley School District – Claims Audit (2015M-129)
… our audit was to review the District’s financial condition for the period July 1, 2013 through November 30, 2014. … has approximately 2,400 students. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $45 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/central-valley-school-district-claims-audit-2015m-129State Comptroller Thomas P. DiNapoli Statement on 2024 State of the State Address
… session upon us, today’s State of the State Address by Gov. Hochul outlined her priorities for 2024, addressing … session upon us todays State of the State Address by Gov Hochul outlined her priorities for 2024 addressing issues …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-2024-state-state-addressTown of Caroline - Town Clerk and Credit Card Purchases (2019M-247)
… Clerk (Clerk) recorded, deposited, remitted and reported collections in a timely and accurate manner. Determine … Key Findings The Clerk did not: Deposit or remit all tax collections to the Supervisor and County Treasurer … charges totaling $5,759. Key Recommendations Remit all collections to the appropriate parties in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-caroline-town-clerk-and-credit-card-purchases-2019m-247East Moriches Union Free School District – Claims Processing (2016M-273)
… Purpose of Audit The purpose of our audit was to examine claims processing for the period … Moriches Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/east-moriches-union-free-school-district-claims-processing-2016m-273Waverly Central School District - Financial Operations (2019M-136)
Determine whether District officials provided adequate oversight of cash disbursements and payroll processes
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/waverly-central-school-district-financial-operations-2019m-136Opinion 94-16
… LAW, §§800(3), 802(2)(a), 803, 883: An individual who is a member of the governing board and treasurer of an … conflict of interest solely because an individual who is a member of the governing board of an industrial … under the contract; or (c) appoint an officer or employee who has any such powers or duties. Section 801 further states …
https://www.osc.ny.gov/legal-opinions/opinion-94-16Opinion 90-56
… LAW, §92(1); NY CONST, art VIII, §1; 38 USC §2024(d): A school district, by resolution, may provide prospectively for full or partially paid leaves of absence to school district employees engaged in the performance of … Constitution against gifts and loans of public moneys, a school district may elect to provide its employees who are …
https://www.osc.ny.gov/legal-opinions/opinion-90-56Opinion 98-5
… of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory … 802, 803, 806: An elective county coroner, who is also a funeral director, generally, would not have a prohibited …
https://www.osc.ny.gov/legal-opinions/opinion-98-5Huntington Manor Fire District – Cash Disbursements (2014M-108)
… of our audit was to examine the Board’s oversight of the District’s cash disbursements process for the period of … December 31, 2013. Background The Huntington Manor Fire District is located in the Town of Huntington is Suffolk County. The District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/06/13/huntington-manor-fire-district-cash-disbursements-2014m-108Miller Place Union Free School District – Check Signing (2017M-76)
… While the Board has authorized the District Clerk to sign checks in the Treasurer’s absence, the District Clerk … signature flash drive. Ensure that anyone authorized to sign checks in the Treasurer’s absence does so with their own …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/miller-place-union-free-school-district-check-signing-2017m-76Rockland County – Court and Trust Funds (2019M-45)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2013 through August 15, … maintaining up-to-date and complete records for court and trust funds and abandoned property. Pursuant to New York … have established appropriate controls to safeguard and account for court and trust funds for the period January 1 …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2019/05/24/rockland-county-court-and-trust-funds-2019m-45Opinion 91-48
… board represented by board member's personal attorney) ZONING AND PLANNING -- Planning Boards (board member … 800(2) contract with a municipality (see, e.g., 1988 Opns St Comp No. 88-68, p 135; 1985 Opns St Comp No. 85-60, p 84; 1983 Opns St Comp No. 83-108, p 133; …
https://www.osc.ny.gov/legal-opinions/opinion-91-48