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Hudson Valley Community College – Tuition and Fees (2016M-348)
… use a tracking feature to identify changes made within the Enterprise Resource Planning (ERP) system. Key …
https://www.osc.ny.gov/local-government/audits/community-college/2017/02/03/hudson-valley-community-college-tuition-and-fees-2016m-348Humphrey Fire District – Financial Controls (2014M-37)
… District is a district corporation of the State, distinct and separate from the Town of Humphrey, and is located in Cattaraugus County. It is governed by an … did not submit an annual financial report to the Board and has not filed an annual financial report with OSC since …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/humphrey-fire-district-financial-controls-2014m-37Walden Fire District – Disbursements (2014M-184)
… from the Town of Montgomery in Orange County in which it is located. The District, which covers 26 square miles and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/walden-fire-district-disbursements-2014m-184Walton Central School District – Financial Condition (2014M-118)
… July 1, 2012 through January 13, 2014. Background The Walton Central School District is located in the Towns of Walton, Franklin, Hamden, Masonville, Sidney and Tompkins in … Walton Central School District Financial Condition 2014M118 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/walton-central-school-district-financial-condition-2014m-118University Preparatory Charter School for Young Men – Student Enrollment and Billing (2013M-292)
… Purpose of Audit The purpose of our audit was to examine the School’s … Preparatory Charter School for Young Men is located in the City of Rochester and is governed by a 10-member … students’ files did not contain a proof of residency. In addition, three of the students had moved and their files …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/24/university-preparatory-charter-school-young-men-student-enrollment-andTuxedo Union Free School District – Financial Condition (2015M-360)
… and reserve fund money was commingled with other funds. The Board and District officials did not develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/tuxedo-union-free-school-district-financial-condition-2015m-360Town of Colonie –Justice Court Operations (2014M-114)
… Purpose of Audit The purpose of our audit was to assess internal controls over the Court’s financial … Key Finding The Justices implemented specific controls to ensure Court money collected was properly recorded in the … deposited in a timely manner and reported accurately to the Office of the State Comptroller’s Justice Court Fund …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/06/27/town-colonie-justice-court-operations-2014m-114Town of Niskayuna – Water Operations (2013M-328)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over … 1, 2012 through March 31, 2013. Background The Town of Niskayuna is located in Schenectady County and has … The purpose of our audit was to review the Towns internal controls over …
https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-niskayuna-water-operations-2013m-328Town of Mina – Financial Management and Vehicle Fuel Procurement (2014M-34)
… January 6, 2014. Background The Town of Mina is located in Chautauqua County and has a population of approximately … blended gasoline was purchased from State contract vendors in 2012 and 2013. Key Recommendations Adopt a policy and … county contracts to ensure that vehicle fuel is procured in the most economical manner. …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-mina-financial-management-and-vehicle-fuel-procurement-2014m-34State Comptroller DiNapoli Releases Municipal Audit
… local government audit has been issued. Jefferson County Industrial Development Agency (JCIDA) – Project Approval and … Officials also failed to assess annually reported capital investment and salary information for reliability or compare …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditDiNapoli: Calls to Investigate Violations of Do Not Call Law Going Unanswered
… Law allows consumers to register their mobile and landline phone numbers on a national registry to reduce unsolicited … 2001 law. Initially, New York consumers registered their phone numbers on a statewide registry. Then, in 2003, the … were on the registry. DiNapoli's auditors found the number of Do Not Call complaints by state residents more than …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-calls-investigate-violations-do-not-call-law-going-unansweredDiNapoli Audit: MTA Transit Capital Projects Plagued by Cost Overruns and Delays
… we hope it takes a close look at what we found in this report and our recommendations.” The 2015-2019 MTA Capital … DiNapoli’s auditors sampled six Transit projects with a total budget of $815.7 million. Auditors found that four of … no evidence that the contractor’s quality staff were on site even though they are required to be full time. For the …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-audit-mta-transit-capital-projects-plagued-cost-overruns-and-delaysDirect Deposit Program
… using direct deposit yet? Don’t wait to receive a check in the mail—direct deposit is fast, convenient and secure. Sign up … be applied to your next month’s pension payment. Sign in to Retirement Online. From Account Homepage, click Update … deposit program to receive your retirement benefits right in your bank account no more waiting for a check in the mail …
https://www.osc.ny.gov/retirement/retirees/direct-deposit-programOpinion 91-14
… This opinion represents the views of the Office of the State Comptroller at the time it was … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL COOPERATION … Whether pursuant to section 119o of Article 5G of the General Municipal Law a town board on behalf of a garbage …
https://www.osc.ny.gov/legal-opinions/opinion-91-14Opinion 94-14
… city in a neighboring town. You ask whether, in light of recent amendments to the General Municipal Law (GML), the IDA … Whether in light of recent amendments to the General Municipal Law GML the IDA …
https://www.osc.ny.gov/legal-opinions/opinion-94-14Opinion 90-52
… publish the minutes of a town board meeting must be made by the affirmative vote of a majority of all the members of the town board, and not by the town supervisor acting unilaterally. The town board … publish at town expense the report of examination prepared by the Office of the State Comptroller. You ask whether the …
https://www.osc.ny.gov/legal-opinions/opinion-90-52Opinion 2006-3
… of money necessary to be levied and collected for the repair and improvement of highways; (2) the amount of money necessary to be levied and collected for the repair and construction of bridges having a span of five feet … necessary to be levied and collected for the purchase, repair and custody of certain equipment, tools and …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3DiNapoli: Local Communities Reducing Number of Homeless Veterans
… dropped dramatically over the past five years, according to a report issued today by State Comptroller Thomas P. DiNapoli. Homeless veterans declined from 5,765 in 2011 to 1,248 individuals in 2016 in New York, a decrease of 78.4 percent during the time frame, according to U.S. Department of Housing and Urban Development (HUD) …
https://www.osc.ny.gov/press/releases/2017/11/dinapoli-local-communities-reducing-number-homeless-veteransOpinion 92-29
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation … commissioner); (salary of individual filling vacancy in office of police commissioner) POLICE AND POLICE … the office of commissioner, must receive the same salary as the previous commissioner, and whether the individual …
https://www.osc.ny.gov/legal-opinions/opinion-92-29Opinion 98-2
… or prohibit such use. January 20, 1998 Joseph R. Attonito, Esq., Attorney at Law Selden Fire District …
https://www.osc.ny.gov/legal-opinions/opinion-98-2