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Internal Controls
A good internal control system is necessary to assist local officials in meeting all their responsibilities.
Opinion 90-63
… -- Appropriations and Expenditures (recognition dinner for volunteers); (holding party for senior citizens) MUNICIPAL FUNDS -- Appropriations … library workers); (miscellaneous expenses - holiday party for senior citizens) VOLUNTEERS -- Compensation …
https://www.osc.ny.gov/legal-opinions/opinion-90-63XI.18.I Sexual Harassment Prevention Certification – XI. Procurement and Contract Management
… of Labor’s model policy and training standards) to all its employees. Every bid made to the State or any public … provides annual sexual harassment prevention training to all of its employees. Such policy shall, at a minimum, meet … workplace and provide annual sexual harassment training to all its employees …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18i-sexual-harassment-prevention-certificationIX.12.C State Responsibility – IX. Federal Grants
… all aspects of implementation. OSC is responsible for most aspects of the state's federal grant and payment … CMIA implementation on an as-needed basis, and provides for payment or receipt of CMIA interest liabilities by the state. Cognizant (“lead”) state agencies responsible for administration of covered programs have designated CMIA …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12c-state-responsibilitySelected Aspects of Leasing Practices for Real Estate Department, Aviation, World Trade Center, and Leasing of Properties
… Bridge Bus Station, and the World Trade Center. PANYNJ’s real estate portfolio consists of over 12,000 acres of land and 45 … the municipality of this sub-lease and paid real property taxes. The other lease was for a garage as part of the …
https://www.osc.ny.gov/state-agencies/audits/2021/05/04/selected-aspects-leasing-practices-real-estate-department-aviation-world-trade-center-andAuburn Industrial Development Authority – Project Approval and Monitoring (2025M-15)
… annual reporting form and supporting documentation (NY-45 forms) needed to monitor project goals, including job … did not conduct policy-required site visits in 2023 and 2024. As a result, the Board and AIDA officials did not … their assessments. They also did not pursue recapture of sales and use taxes or termination of PILOTs and other …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2025/04/25/auburn-industrial-development-authority-project-approvalOpinion 91-59
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … p 429). We also recommend that the Association contact the New York State Insurance Department with respect to whether the …
https://www.osc.ny.gov/legal-opinions/opinion-91-59Johnson City Central School District – Special Education Services and Medicaid Reimbursements (2021M-186)
… education programs (IEPs) and that the District claimed all Medicaid reimbursements to which it was entitled. Key … in accordance with their IEPs and did not ensure that all Medicaid-eligible claims were submitted and reimbursed. … for students with IEPs. Establish procedures to ensure all documentation requirements are met to submit Medicaid …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/johnson-city-central-school-district-special-education-services-andIX.8.A Accounting for Federal Refunds – IX. Federal Grants
… is active or lapsed. See Chapter VII, Section 3 - Refund of Appropriation/AP Adjustment Vouchers of this Guide … two main reasons for processing refunds in AP: When the refund relates to a contract payment, the adjustment voucher … refund should be processed within that draw system if the account is still open on the draw system. Otherwise refunds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8a-accounting-federal-refundsControls Over and Revenues From .nyc Generic Top-Level Domains
… (DoITT) has collected all the revenues due from the .nyc generic top-level domain program, and whether the … a franchise agreement with a vendor to apply for the “.nyc” generic TLD (gTLD) and to operate, manage, maintain, and market the .nyc gTLD program. New York City’s contract with the vendor …
https://www.osc.ny.gov/state-agencies/audits/2021/10/25/controls-over-and-revenues-nyc-generic-top-level-domainsTown of Southold-Peconic Bay Community Preservation Fund (P7-23-24
… examined were properly supported, recorded, and deposited in full and that disbursements were proper and supported. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southold-peconic-bay-community-preservation-fund-p7-23-24Town of Riverhead - Peconic Bay Community Preservation Funds (P7-23-25)
… Bay Community Preservation Fund (CPF) to ensure that all collections were properly supported, recorded and … Peconic Bay Community Preservation Fund CPF to ensure that all collections were properly supported recorded and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-riverhead-peconic-bay-community-preservation-funds-p7-23-25Opinion 89-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … between a village and the village fire department. You state that a fire protection contract will be negotiated …
https://www.osc.ny.gov/legal-opinions/opinion-89-15Access to Preschool Special Education Services
… the Program One of the most critical periods of growth in a child’s development occurs during the first 5 years of … the services those students are receiving in real time, or how many school districts maintain waitlists for services. While …
https://www.osc.ny.gov/state-agencies/audits/2024/12/05/access-preschool-special-education-servicesVillage of Madison - Collections (2023M-160)
Determine whether the Village of Madison (Village) Clerk-Treasurer recorded and deposited all collections accurately and timely.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/madison-village-2023-160.pdfTown of Guilford - Justice Court Accountability (2018M-248)
Determine whether all money held by the Justice Court are identifiable and disbursed to appropriate parties.
https://www.osc.ny.gov/files/local-government/audits/pdf/guilford-jc-2018-248.pdfComptroller’s Fiscal Update: State Fiscal Year 2017-18 Receipts and Disbursements Through the Mid-Year, October 2017
Receipts from All Governmental Funds totaled $76.6 billion through the first half of the fiscal year.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-update-midyear-2017-18.pdfDiNapoli Releases Sunset Park Economic Snapshot
… at a rapid pace, according to a report released today by New York State Comptroller Thomas P. DiNapoli. “Greater Sunset Park is …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-releases-sunset-park-economic-snapshotOpinion 94-27
… ASSESSMENTS -- Assessments (imposition of assessment for road improvement against non-fronting owners) TOWN LAW, §§200, 202(2): The cost of a road improvement undertaken pursuant to Town Law, §200 may be … owners. You ask whether a town may assess the cost of a road improvement under Town Law, §200 against both abutting …
https://www.osc.ny.gov/legal-opinions/opinion-94-27Controls Over Federally Funded Programs and Maximization of Federal Funding
… the Weatherization Assistance Program (WAP) meets federal reimbursement documentation requirements. The audit covered … Housing and Community Renewal (Division) administers the State’s WAP. The purpose of the program is to reduce energy … regulations, and the terms and conditions of the awards. State agencies should make every effort to disburse and/or …
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/controls-over-federally-funded-programs-and-maximization-federal-funding