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Opinion 91-11
… the opinion. REFERENDUM -- Mandatory (local law increasing term of office of city engineer) LOCAL LAWS -- Referendum … a city mayor to appoint a city engineer for a longer term than presently provided in the city charter is subject … proposed local law amending a city charter to increase the term of office of the city engineer is subject to a mandatory …
https://www.osc.ny.gov/legal-opinions/opinion-91-11DiNapoli Releases Analysis of 2022-23 Enacted State Budget
… (SFY) 2022-23, according to an analysis released today by New York State Comptroller Thomas P. DiNapoli. While some of the new spending will be temporary, much of the year-over-year …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-releases-analysis-2022-23-enacted-state-budgetVillage of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)
… in a timely manner. Implement compensating controls to reduce the risks associated with the lack of segregation of …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1Town of Ballston – Water Fund Financial Operations (2012M-258)
… Purpose of Audit The purpose of our audit was to assess the water fund’s fiscal health and operations for the period January 1, 2010, to December …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-ballston-water-fund-financial-operations-2012m-258New Suffolk Common School District – Selected Financial Operations (2013M-197)
… The New Suffolk Common School District is located in the Town of Southold, Suffolk County. The District is … fund balance, exceeding the permitted statutory limit, in each of the fiscal years 2007-08 through 2011-12 by as … The Board compensated the former Superintendent $28,687 in the 2011-12 fiscal year through vendor disbursements as if …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mComptroller DiNapoli Releases School Audits
… limit on surplus fund balance by not using $3.7 million in appropriated fund balance as a financing source, improperly booking $3.6 million in encumbrances and improperly reserving $7.7 million for … by $13.4 million based on past settlement rates. In addition, the District does not have a comprehensive …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-0XVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… Preparation: There are two categories of receivables on the Statement of Net Position and Balance Sheet - … Chapter. Leases - Leases receivable are recorded based on revenue the State expects to collect as a result of … amounts. The State will reserve doubtful receivables based on a specific identification method, except in the case of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsCompliance With the Enough is Enough Act
… Institutions are also required to adopt an amnesty policy for alcohol and drug use; a students’ bill of rights; and comprehensive training requirements for administrators, staff, and students. Institutions must … State Education Department: Implementation of the Dignity for All Students Act ( 2016-S-28 ) … To determine if the …
https://www.osc.ny.gov/state-agencies/audits/2018/01/24/compliance-enough-enough-actOversight of Health and Safety Regulations at Public Pools, Beaches, and Spray Grounds
… April 1, 2015 through December 14, 2016. Background The Office of Parks, Recreation and Historic Preservation … (Parks), the Department of Environmental Conservation (DEC), and the Department of Health (DOH) are each responsible … standards, clean, and meeting safety requirements at the time of our visits. Agency Response A draft copy of this …
https://www.osc.ny.gov/state-agencies/audits/2017/06/21/oversight-health-and-safety-regulations-public-pools-beaches-and-spray-groundsOpinion 89-37
… This opinion represents the views of the Office of the State Comptroller at the time … with collateral loan brokers (i.e. "pawnbrokers") is a limited one. Licensed collateral loan brokers must file … Attorney Department of Consumer Affairs, City of New York … Whether the conduct of a particular business would …
https://www.osc.ny.gov/legal-opinions/opinion-89-37Accidental Disability – New Career Plan
… or hepatitis after contact with members of the public. Notice of Accident To be eligible for this benefit, …
https://www.osc.ny.gov/retirement/publications/1515/accidental-disabilityMedicaid Program – Improper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements
… Objective To determine whether the Department of Health (Department) paid for claims in violation of federal and State regulations that require an appropriate … The New York State Medicaid program provides a wide range of medical services to those who are economically …
https://www.osc.ny.gov/state-agencies/audits/2021/08/17/medicaid-program-improper-medicaid-payments-claims-not-compliance-ordering-prescribingHousing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program
… Objectives To determine whether Local Program Administrators (LPAs) were … properly administering the Residential Emergency Services to Offer Home Repairs to the Elderly (RESTORE) program in … Identify LPAs that have shown they are unable to use awarded RESTORE funds within the contracted period and …
https://www.osc.ny.gov/state-agencies/audits/2021/07/15/housing-trust-fund-corporation-oversight-residential-emergency-services-offer-home-repairsDiNapoli: Read Fine Print on Your Holiday Gift Cards
… money could eventually get turned over to his Office of Unclaimed Funds. “After the holidays, it’s easy to lose track … help recover any unused balance if it’s reported to us as unclaimed funds. It is important not to wait too long to … office is currently holding more than $16 billion in unclaimed funds. He urges New Yorkers to visit …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-read-fine-print-your-holiday-gift-cardsAudit Finds Operational and Oversight Failures Led to Financial Instability in Mount Vernon
… Mount Vernon’s fiscal crisis,” DiNapoli said. “It is time for city officials to turn the page and overhaul their fiscal … a timely manner. 60 claims totaling $460,584 were not paid for essential services and infrastructure. The city lacked … a series of changes in response to the audit. Their full responses are included in the audit. Audits City of …
https://www.osc.ny.gov/press/releases/2022/01/audit-finds-operational-and-oversight-failures-led-financial-instability-mount-vernonDiNapoli: Renewable Energy Projects Taking Years To Become Operational in NYS
Renewable energy projects have been taking more than three years to receive siting permits due to application delays according to an audit released today by New York State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-renewable-energy-projects-taking-years-become-operational-nysHomeland Security Grant Program – Federal Funding and New York
… personnel. The State’s Administering Agency, the New York State Office of Counter Terrorism in the Division of … statistical areas in the United States. Funds to New York City The City’s latest projections (January 2025) include …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/homeland-security-grant-programCentral Islip Union Free School District - Claims Audit Process (2018M-170)
… to initiate corrective action. … Central Islip Union Free School District Claims Audit Process 2018M170 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/12/central-islip-union-free-school-district-claims-audit-process-2018m-170Audits of Local Governments & Schools
… New York State Comptroller’s Division of Local Government and School Accountability conducts performance audits of … and other audit responsibilities, see Required Audits . For audits older than 2013, contact us at [email protected] . For audits of State and NYC agencies and public authorities, see Audits . … Local …
https://www.osc.ny.gov/local-government/auditsContract Advisory No. 26
… not contain the above certification may not be considered for award; provided however, that if the bidder cannot make … the procurement record when submitting transactions to OSC for approval. References : Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/26-statement-sexual-harassment-prevention-bids