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DiNapoli: Trouble Ahead for Local Governments and Schools
… governments’ revenues and its impact will likely be severe for many municipalities’ finances, according to a report … governments are under extreme fiscal pressure. Costs for fighting the pandemic are adding up while revenues are … taxes are one of the most important sources of revenue for many of New York’s local governments and are directly …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-trouble-ahead-local-governments-and-schoolsOpinion 93-14
… were included in the district, and that it was in the public interest to establish the district (County Law, §256). … the Town ofNiskayuna, Schenectady County , 235 AD 566, 258 NYS 690; see also 1988 Opns St Comp No. 88-30, p 56; 1987 … People ex rel. Hilliker v Pierce , 1909, 64 Misc 627, 119 NYS 21, the court granted mandamus relief in relation to the …
https://www.osc.ny.gov/legal-opinions/opinion-93-14DiNapoli Examines Fiscal Hurdles Facing Key NYC-Supported Agencies
… are confronting. DiNapoli also launched a new data tracker to monitor trends for New York City agencies’ performance data, staffing, and spending. “We continue to shine a light on the financial challenges city agencies have to contend with amid economic and budget uncertainty,” …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-examines-fiscal-hurdles-facing-key-nyc-supported-agenciesOpinion 98-14
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … contain such information as the budget officer prescribes. A town may not, by local law, supersede these budget estimate … You ask whether the annual budget estimate submitted by a town highway superintendent may set forth only the …
https://www.osc.ny.gov/legal-opinions/opinion-98-14State Health Department Should Improve Enforcement of Nursing Home Violations
… The state Department of Health (DOH) needs to fix problems and delays with how it is assessing fines to nursing homes after violations … of nursing homes but more must be done. Families need to know their loved ones have safe accommodations and providers …
https://www.osc.ny.gov/press/releases/2016/02/state-health-department-should-improve-enforcement-nursing-home-violationsOpinion 91-26
… to prepare plans and designs for the construction of a new library building. You have informed us that both the …
https://www.osc.ny.gov/legal-opinions/opinion-91-26Opinion 2004-4
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … §800(3): If the compensation paid to the law partner of a school board member, who is engaged by the school district … the school district, of the law partner. You ask whether a member of the board of education of a central school …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4Risk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… & Tunnels (B&T), MTA Bus Company (MTA Bus), and New York City Transit-Department of Buses (Transit … indicated worsening damage over time. Vehicle inspection records at B&T facilities did not indicate what was …
https://www.osc.ny.gov/state-agencies/audits/2025/01/02/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsChittenango Central School District – Financial Management (2016M-294)
… The Chittenango Central School District is located in the Towns of Cazenovia, Lenox, Lincoln and Sullivan in Madison County, and the Towns of Cicero and Manlius in Onondaga County. The District, which operates four schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294Copenhagen Central School District – Financial Condition (2016M-142)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … one school with approximately 460 students, is governed by an elected seven-member Board of Education. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/copenhagen-central-school-district-financial-condition-2016m-142Oakfield-Alabama Central School District – Budgeting (2016M-172)
… Purpose of Audit The purpose of our audit was to evaluate the District’s budgeting … three schools with approximately 870 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172Town of Dresden – Financial Condition and Town Clerk Operations (2016M-369)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition … approximately 3,000 summer residents. The Town is governed by an elected five-member Town Board. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dresden-financial-condition-and-town-clerk-operations-2016m-369Brunswick Central School District – Financial Condition (2014M-002)
… Purpose of Audit The purpose of our audit was to assess the District’s oversight of its … Grafton, Schaghticoke and Poestenkill in Rensselaer County. The District is governed by an elected nine-member …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002State Comptroller DiNapoli Releases Municipal Audits
… recommendation was not implemented. Town of Greenville – Tax Collector (Orange County) Auditors found the tax collector did not properly record or remit money in a timely manner. In fact, the tax collector’s records were insufficient to determine …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-auditsTown of Porter – Capital Projects (2013M-352)
… of our audit was to review the Town’s capital projects for the period January 1, 2012 through October 9, 2013. … The elected five-member Town Board is responsible for managing Town operations. The Town’s 2013 adopted budget … taxes and finance operations. The Supervisor is accounting for $913,000 remaining from a “Host Community Fee” (HCF) …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-porter-capital-projects-2013m-352Oversight of the Supported Housing Program – DePaul Group, Inc. and Affiliates
… Purpose To determine whether the Office of Mental Health (OMH) is ensuring that DePaul Group, Inc. … Community Services, Inc. (DCS) and Living Opportunities of DePaul, Inc. (LOD), expended funds appropriately and … for a total of $6.3 million in Program expenses claimed by the DePaul Group for both direct Program services and …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/oversight-supported-housing-program-depaul-group-inc-and-affiliatesRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… and developed plans to mitigate the effect of extreme weather conditions and flooding. We also determined whether … 2022. Background In the decade since Superstorm Sandy, weather predicting models have indicated that, with rising … to prepare for rising sea levels, storms, and severe weather events. According to the MTA’s website, the …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsManagement of Indoor Air Quality for Individuals With Asthma
… Objective To determine if the Department of Health (Department) … and enable project monitoring; therefore, it is uncertain how effectively the Department monitored the program and how the Department determined if LHDs were meeting the goals …
https://www.osc.ny.gov/state-agencies/audits/2022/08/02/management-indoor-air-quality-individuals-asthmaXVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… ACCOUNTING The basis of accounting determines the timing for reporting measurements made on a cash or accrual basis in … is used as a practical measure of economic resources for this purpose. A proprietary fund’s operating statement … that have increased or decreased the resources available for spending in the near future. A fund’s basis of accounting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusOversight of Juvenile Justice Facilities
… The Office of Children and Family Services’ (OCFS) mission is to serve New York’s public by promoting the safety, … misconduct, restraints of youth) occur, facilities log and report them as required. From 2018 to 2022, the … youth entering juvenile justice programs often have a history of medical neglect. We reviewed admission files for …
https://www.osc.ny.gov/state-agencies/audits/2024/04/03/oversight-juvenile-justice-facilities