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Town of Almond - Tax Collection (2019M-188)

… for tax payments collected or to establish tax payment dates. Key Recommendations Deposit and remit collections in a …

https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-almond-tax-collection-2019m-188

XIX.2.C.1 Statewide Standard Activities – XIX. Project Costing (PCIP)

… should be used with a project. Standard activities are defined for each project type. With the exception of a … Imprv - 20yrs This activity is intended to be used by DOT only for the purpose of tracking capital improvements to … Related This activity is intended to be used where there is evaluation of, purchase of, movement of, or …

https://www.osc.ny.gov/state-agencies/chapter-xix/xix2c1-statewide-standard-activities

Opinion 2011-1

… e.g. General Municipal Law §§ 854 [4], [14], 859 [1] [b], 864, 874), and "[t]o acquire, construct, reconstruct, lease, … Municipal Law §§ 854 [4], [14], 858 [10], 859 [1] [b], 864, 874). For this purpose, the term "project" is defined …

https://www.osc.ny.gov/legal-opinions/opinion-2011-1

Opinion 2002-3

… issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Dock Districts (expansion of activities to include maintenance and operation of recreational … A town board may not expand the activities of a public dock district to include maintenance and operation of …

https://www.osc.ny.gov/legal-opinions/opinion-2002-3

Opinion 89-55

… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (delegation of power to determine promotions) -- … which presently awards all promotions within the town police department may delegate that authority to the chief of …

https://www.osc.ny.gov/legal-opinions/opinion-89-55

Opinion 93-26

… DISTRICTS -- Fees (authority to impose to offset ambulance district costs) AMBULANCE SERVICE -- Fees (authority to impose to offset ambulance district costs) TOWN LAW, §§198(10-f), 202, 202-a: A town board on behalf of an ambulance district may impose fees upon users of the ambulance district …

https://www.osc.ny.gov/legal-opinions/opinion-93-26

DiNapoli: SED Agrees to Improve Oversight of Migrant Education Program

… from Assemblyman Marcos Crespo, chairman of the Assembly Puerto Rican/Hispanic Task Force. “Many migrant students …

https://www.osc.ny.gov/press/releases/2015/05/dinapoli-sed-agrees-improve-oversight-migrant-education-program

Security Self-Assessment – Information Technology Governance

… that will elicit information helpful for evaluating the answers. For example, one of the questions is, “Were all … systems. It should be noted that the manner in which the answers to the questions are obtained is up to the governing … additional questions, obtain more details regarding the answers provided and discuss the next steps to be taken. …

https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessment

Comptroller DiNapoli Releases Municipal Audits

… Public Library , Port Washington Fire Department , Roosevelt Fire District , Town of Sidney , Stony Creek … expenditures with one-shot uses of accumulated net assets. Roosevelt Fire District – Fire Station Project (Dutchess … 2 Lockport Public Library Port Washington Fire Dept Roosevelt Fire District Town of Sidney Stony Creek Volunteer …

https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits

Cost-Saving Ideas: Evaluating Solid Waste Collection Options

… the services. • If the contract is funded by real property tax revenues, taxpayers may resist increases in their tax bills. Seeking Competition A local government may contact …

https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluating-solid-waste-collection-options

Safety of Seized Dogs (Follow-Up)

… City. The Law mandates that a dog must be seized if it: is unlicensed; poses an immediate threat to the public … identification tag while not on the owner’s premises; or is licensed but not in control of or on the property of the owner or custodian and is believed to be dangerous. Municipalities that issue dog …

https://www.osc.ny.gov/state-agencies/audits/2019/06/18/safety-seized-dogs-follow

Oversight of Passenger Safety

… covers New York City OPWDD facilities during the period of April 1, 2015 through June 26, 2018. Background OPWDD … State operations for OPWDD, including the direct delivery of services to people with developmental disabilities by … 3,000 State-owned vehicles as well as hired contractors to transport individuals who live in OPWDD-run residences. In …

https://www.osc.ny.gov/state-agencies/audits/2018/10/01/oversight-passenger-safety

State Agencies Bulletin No. 322

… agencies with schedule for payroll submission and the availability of dates for payroll reports and files. … rejected file transactions on the workday following the availability of the Reveal Report, NPAY502 Rejected Time … Schedule for Agency Payroll Submission and Report and File Availability. Agency Procedure: Entering Transactions After …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/322-schedule-agency-payroll-submission-and-availability-reports-and-files

Canisteo-Greenwood Central School District – Claims Auditing (2025M-84)

… charge against the District, mathematically correct, or in compliance with the District’s procurement policies. While … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our … The CAP should be posted on the District’s website for public review. 1 See Appendix C for more information on our …

https://www.osc.ny.gov/local-government/audits/school-district/2025/10/31/canisteo-greenwood-central-school-district-claims-auditing-2025m-84

City of Mechanicville – Financial Oversight (2025M-78)

… [read complete report – pdf] Audit Objective Did the City of Mechanicville (City) Mayor and officials provide … extended our audit period to December 31, 2024, to include the 2024 fiscal year-end bank reconciliation. Understanding the Audit Area The City Council (Council) is responsible for …

https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-financial-oversight-2025m-78

State Comptroller DiNapoli Releases School & Municipal Audits

… local government and school audits were issued. Village of Stamford – Claims Audit (Delaware County) The board did … the board approved 890 claims totaling $8.2 million. Of the 200 claims totaling $1 million that were examined, 78 … $62,404 were improperly paid before board audit. Village of Stamford – Pool Capital Project Planning and Monitoring …

https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-school-municipal-audits

State Comptroller DiNapoli Releases School District Audits

… was purchased through the Office of General Services fuel card services contract during the audit period. The board did … County) District officials developed a process to account for leave accruals and a system over payments for unused … officials restricted access to the student information application, they did not adequately secure access to the …

https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-school-district-audits

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