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Opinion 93-9
… This opinion represents the views of the Office of the State Comptroller at the time it was … for scholarship program) INSURANCE LAW, §§9104, 9105: The Florida Fire Department Volunteer Exempt Firemen's Benevolent Association … Whether the Florida Fire Department Volunteer Exempt Firemens Benevolent …
https://www.osc.ny.gov/legal-opinions/opinion-93-9Village of Millport – Treasurer’s Misappropriation of Funds (2016M-256)
… internal controls over the Village’s financial operations for the period June 1, 2013 through November 17, 2015. … services to its residents. Budgeted appropriations for the 2015-16 fiscal year totaled $287,500. Key Findings … manner. The Board did not annually perform or provide for an annual audit of the Treasurer’s records and financial …
https://www.osc.ny.gov/local-government/audits/village/2019/06/19/village-millport-treasurers-misappropriation-funds-2016m-256Opinion 2001-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. CLAIMS -- Audit (necessity of vendor certification) TOWN BOARD -- Powers and Duties … to certify claims submitted for payment for the provision of goods and services …
https://www.osc.ny.gov/legal-opinions/opinion-2001-10Northeastern Clinton Central School District – Payroll (2016M-76)
… 31, 2015. Background The Northeastern Clinton Central School District is located in the Towns of Altona, Champlain, … Northeastern Clinton Central School District Payroll 2016M76 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76Sir William Johnson Volunteer Fire Company, Inc. – Internal Controls (2015M-004)
… not-for-profit corporation that contracts with the Town of Johnstown, Fulton County, to provide fire protection to a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/01/sir-william-johnson-volunteer-fire-company-inc-internalDiNapoli: With 2 Million People Fishing and Hunting in the State, New York Ranks Third Nationwide
… spent on trip-related purchases including transportation, lodging and food. Nonresidents generated 20 percent of the … an average of $45.3 million a year to the New York State Conservation Fund in the last five fiscal years. Spending from that fund on state wildlife conservation programs has averaged $44.3 million over the …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-2-million-people-fishing-and-hunting-state-new-york-ranks-third-nationwideAppendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… board is responsible for auditing claims or creating a separate position having that responsibility. The following … claims auditor. Education Law Sections 1604(35), 1709(20-a), 1804(1), 1903(1), 2526 and 2554(2-a); see also 8 NYCRR Section170.12(c) BOCES Board of …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesOversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities (2019-S-64)
The objectives of this audit were to determine if the Department of Health is ensuring that the registration, licensing, and inspection of radioactive materials facilities and radiation equipment facilities are completed as required.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s64.pdfTown of Ulster – Town Assessor (2016M-361)
… was to review the Town’s property tax exemption process for the period January 1, 2015 through August 25, 2016. … Background The Town of Ulster is located in Ulster County and has a population of approximately 12,000. The Town is … The Tax Assessor did not file Transfer of Exempt Real Property forms with the county for four of eight …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-ulster-town-assessor-2016m-361DiNapoli: Positive Fiscal Outlook for Plattsburgh
… and operated Plattsburgh Municipal Lighting Department, an electric transmission and distribution system. The department offers residents and industries lower utility rates than the regional power company. City officials have …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-positive-fiscal-outlook-plattsburghDiNapoli Urges Congress to Expand Eligibility for Savings Program for Individuals with Disabilities
… Congress to increase the eligibility age from 26 to 46 for individuals who can participate in the Achieving a Better … Experience (ABLE) program, a savings and investment tool for individuals with disabilities. NY's ABLE program, which … and plan for the long-term. I will always be a champion for individuals with disabilities, and applaud Comptroller …
https://www.osc.ny.gov/press/releases/2018/11/dinapoli-urges-congress-expand-eligibility-savings-program-individuals-disabilitiesBuffalo Collegiate Charter School – Credit Cards (2022M-69)
Determine whether Buffalo Collegiate Charter School (School) credit card charges were properly approved, adequately supported, and for School purposes.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/buffalo-collegiate-2022-69.pdfRochester City School District - 2020-21 Budget Review (B20-2-5)
Provide an independent evaluation of the Rochester City School District’s (District) proposed budget for the 2020-21 fiscal year.
https://www.osc.ny.gov/files/local-government/audits/pdf/rochester-br-20-2-5.pdfTown of Sweden – Justice Court (2014M-318)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for … 1, 2013 through September 4, 2014. Background The Town of Sweden is located in Monroe County, has a population of … The purpose of our audit was to review the processes and procedures for …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/20/town-sweden-justice-court-2014m-318Opinion 89-26
… fire district is authorized to promulgate a form of annual statement of financial disclosure for its officers and … and, on or after January 1, 1991, with the Temporary State Commission on Local Government Ethics, if the Commission then exists, and in all events must maintain as a …
https://www.osc.ny.gov/legal-opinions/opinion-89-26DiNapoli: Alexandria Clerk Charged In Theft of Town Fees
… the town’s request, in partnership with the New York State Police. The audit and investigation revealed that after Ms. … such corruption. I thank the State Police for their work on this case.” DiNapoli’s office is currently auditing the … of Alexandria Bay, allegedly pocketed cash for transfer station fees, arena fees, real property surcharges and clerk …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-alexandria-clerk-charged-theft-town-feesDiNapoli Report Finds Big Five School Districts' Use of Pandemic Aid Reflects Different Priorities
… of dollars of its federal aid to help close pandemic learning gaps than other large school districts, both in New … their operations and help students make up for lost learning. New York’s school districts should carefully … included school reopening costs, teacher retention, new learning technology and spending on existing programs. …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-report-finds-big-five-school-districts-use-pandemic-aid-reflects-different-prioritiesLaFargeville Central School District – Information Technology (2021M-192)
Determine whether LaFargeville Central School District (District) officials established adequate information technology (IT) controls over physical IT assets and non-student network user account access.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lafargeville-2021-192.pdfSchool District Bus Safety (2018-MS-4)
… School District Bus Safety 2018MS4 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/30/school-district-bus-safety-2018-ms-4State Comptroller DiNapoli Releases Audits
… have been issued. Department of Health – Improper Medicaid Managed Care Payments for Durable Medical Equipment, … in a Microsoft Windows environment, appropriate security measures are vital. However, the audit found that … self-sufficiency and creating an interactive web-based platform to provide accurate information and benefits …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-audits