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Fredonia Central School District - Financial Management (2018M-33)
… and District officials properly managed fund balance. Key Findings The Board overestimated appropriations by more … levy and did not take steps to reasonably fund reserves. Key Recommendations Adopt budgets using realistic estimates …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/fredonia-central-school-district-financial-management-2018m-33Village of Hobart - Board Oversight (2018M-88)
… taxpayers. A Trustee, as co-owner of a local hardware store, had a prohibited conflict of interest. 1 She received … as a result of 59 contracts totaling $2,398 between the store and the Village during our audit period. Key …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-hobart-board-oversight-2018m-88Village of Rushville - Board Oversight and Information Technology (2018M-118)
… adequately safeguarded Information Technology (IT) assets. Key Findings The Board did not: Annually audit the … official to certify payroll. Develop proper IT controls. Key Recommendations Annually audit the Clerk-Treasurer’s …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-rushville-board-oversight-and-information-technology-2018m-118Tri-Valley Central School District - Financial Management (2020M-17)
… and District officials properly managed fund balance. Key Findings The Board appropriated approximately $3.9 … percentage points to 9.5 percentage points over the limit. Key Recommendations Adopt budgets that include reasonable …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Town of Hounsfield - Claims Auditing (2019M-215)
… purposes and properly audited and approved prior to payment. Key Findings The Board did not audit claims before … each claim is adequately supported before approving it for payment. Update the resolution authorizing advance payment of claims so that only claims allowed by law are paid …
https://www.osc.ny.gov/local-government/audits/town/2020/01/24/town-hounsfield-claims-auditing-2019m-215Village of Arkport - Information Technology (2019M-203)
… safeguarded Village information technology (IT) assets. Key Findings The Board did not: Develop adequate IT policies … were communicated confidentially to Village officials. Key Recommendations The Board should: Adopt comprehensive IT …
https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203Salem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)
… were properly recorded and money was safeguarded. Key Findings Collections were not always adequately supported … bylaws, or obtain the statutorily required annual audit. Key Recommendations Establish procedures to adequately …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019mInventory Controls
… ITS workstations, such as desktops and laptops, that are no longer in ITS’ possession but still exist in ITSM. …
https://www.osc.ny.gov/state-agencies/audits/2025/02/14/inventory-controlsResponse Planning for Unexpected Events
… has plans or procedures to address unexpected or unplanned events and whether those plans were followed, and whether the … its plans or procedures in response to actual unexpected events. This audit covered events during the period November 1, 2018 to October 31, …
https://www.osc.ny.gov/state-agencies/audits/2021/06/28/response-planning-unexpected-eventsCompliance With Special Education Requirements – Evaluations
… Program The Individuals with Disabilities Education Act (IDEA) ensures that a free appropriate public education is … for special education services. Consistent with IDEA, Section 200.4 of the Regulations requires the initial …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/compliance-special-education-requirements-evaluationsImplementation of the Dignity for All Students Act
… 1, 2015 through June 28, 2018. We also analyzed 2014-15 school year data from the State Education Department (SED). … with the goal of providing public elementary and secondary school students in New York State with a safe and supportive … intimidation, taunting, harassment, and bullying on school property, school buses, or at school functions. DASA …
https://www.osc.ny.gov/state-agencies/audits/2019/03/13/implementation-dignity-all-students-actComptroller DiNapoli and A.G. Schneiderman Announce Sentence Of Former Met Council Chief Financial Officer For Role In Stealing $9m In Kickback Scheme
… former Chief Financial Officer of the Metropolitan Council on Jewish Poverty (Met Council). Herbert Friedman, together … and contracts. Friedman, 80 years old, pleaded guilty on May 6, 2014, before the Honorable Michael Obus in New York … Comptroller DiNapoli, as part of the Joint Task Force on Public Integrity. The joint investigation by the Attorney …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-and-ag-schneiderman-announce-sentence-former-met-council-chief-financial-officerOpinion 88-9
… undertake an increase or improvement of facilities. In the case of a district having a separate board of commissioners, …
https://www.osc.ny.gov/legal-opinions/opinion-88-9Opinion 91-61
… and village justice courts must collect the additional one per cent (1%) fee on bail imposed under General Municipal … court shall be entitled to ... an additional fee of one per centum as provided herein " (emphasis added). … be paid to the State Comptroller, and that "the additional one per centum of such bail moneys shall be disbursed as …
https://www.osc.ny.gov/legal-opinions/opinion-91-61Opinion 95-5
… (County Law, §301[8]). Costs not included within the definition of "system costs" are municipal expenses which may … we have previously expressed the opinion that the definition encompasses the actual costs of both acquiring and … 90-51, p 116). For the same reason, we believe that the definition is not limited to expenditures to directly pay for …
https://www.osc.ny.gov/legal-opinions/opinion-95-5DiNapoli & Schneiderman Announce Sentencing of Former MET Council Insurance Broker
… was convicted and sentenced to 3 1/3 to 10 years in prison, and ordered to pay $3 million in restitution to Met …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-schneiderman-announce-sentencing-former-met-council-insurance-brokerShareholders to Exxon: It's Time to Address Climate Change
… accountability to investors and help prevent the rubber stamp re-election of nominees chosen by the board. "The …
https://www.osc.ny.gov/press/releases/2016/05/shareholders-exxon-its-time-address-climate-changeState Comptroller DiNapoli Announces Political Spending Disclosure Agreements With Seven Companies
… companies to enhance disclosure of their spending on political causes, New York State Comptroller Thomas P. … minimum, proactively disclose all corporate funds spent on political causes. The Fund remains steadfast in its … for or against a candidate, or to influence public opinion on an election or referendum. Travelers Companies Inc. agreed …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-announces-political-spending-disclosure-agreements-seven-companiesOpinion 92-57
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. SEWER RENTS -- … is no authority for the State to pay to a village interest on late charges for water and sewer rents. You inquire … of late charges imposed by the Village of Attica (Village) on water and sewer rent bills sent to two state correctional …
https://www.osc.ny.gov/legal-opinions/opinion-92-57DiNapoli: Lagging Ridership Leaves MTA With Hard Choices, Must Adjust to Changing Demand
… financial position as federal aid dwindles, according to a report issued today by New York State Comptroller Thomas … what options it’s considering to close budget gaps and how it can adjust to continued low ridership levels and shift … will increase the MTA’s debt burden and will not be paid off until 2053. If ridership does not return that $500 …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-lagging-ridership-leaves-mta-hard-choices-must-adjust-changing-demand