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Potsdam Central School District – Network User Account Controls and Information Technology Contingency Planning (2022M-104)
… controls over network user accounts and did not develop a written IT contingency plan. As a result, the District had additional entry points for … confidentially communicated to officials, we found that: Of the District’s 1,909 network user accounts 1,896 network …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/potsdam-central-school-district-network-user-account-controls-andNewark Central School District - School District Website (S9-19-38)
… Central School District (District) used its resources to maintain a website that provided the public with … parties from readily accessing and reviewing documents to make informed decisions. Officials did not post: Budget-to-actual results; budget documents with fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/newark-central-school-district-school-district-website-s9-19-38Frankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)
… not ensure that cash receipts were adequately documented. Of 125 deposits totaling $318,091 made during the audit …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activitiesOpinion 91-49
… lands) COUNTIES -- Powers and Duties (conveyance of abandoned county highway property) COUNTY LAW, §215; HIGHWAY LAW, §§118-a, 131-b: A county may convey an abandoned county highway by private sale by the adoption of a … a county may be permitted to convey title to abandoned county highway property only to owners of property …
https://www.osc.ny.gov/legal-opinions/opinion-91-49Opinion 93-33
… DISTRICTS -- Powers and Duties (publication of notice of annual meeting) EDUCATION LAW, §2004(1); PUBLIC OFFICERS LAW, … district may publish notice of the school district's annual meeting in the newspaper. A school district, however, … district may publish notice of the school district's annual meeting in a publication which is entered as …
https://www.osc.ny.gov/legal-opinions/opinion-93-33Hamilton Central School District – Procurement (2020M-168)
… complete report - pdf ] Audit Objective Determine whether Hamilton Central School District (District) officials sought competition for the purchase of goods and services not subject to competitive bidding. Key Findings … not always seek competition for the purchase of goods and services not subject to competitive bidding, as required by …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/hamilton-central-school-district-procurement-2020m-168Opinion 2002-10
… duties with respect to certain cemeteries and burial grounds). …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10-0Opinion 89-50
… LAW -- Gifts and Loans (drainage improvement on private property) CLAIMS -- Compromise or Settlement (drainage improvement on private property as settlement) TOWNS -- Powers and Duties … behind this is that the real consideration which each party receives under a compromise is not the sacrifice of the …
https://www.osc.ny.gov/legal-opinions/opinion-89-50DiNapoli: Farms Generate $4.8 Billion for New York's Economy
… products ranked in the top five nationwide, according to a report released today by State Comptroller Thomas P. … economy, with farms contributing nearly $2.4 billion to the state's gross domestic product," DiNapoli said. "Our farmers continue to provide jobs and fresh, locally-sourced food, while also …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-farms-generate-48-billion-new-yorks-economyOpinion 89-14
… bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Payments (collecting officer may not … LAW, §986(1): A collecting officer may not request persons paying their taxes by mail who desire a tax receipt to include a self-addressed stamped envelope with their tax payment. You ask whether a tax collecting …
https://www.osc.ny.gov/legal-opinions/opinion-89-14Inspecting Highway Bridges and Repairing Defects
… during inspections are classified as "Red Flag," "Yellow Flag," and "Safety Flag." A Red Flag designation … be addressed with appropriate action within six weeks. A Yellow Flag designation pertains to a potentially hazardous … January 2008. We sampled 116 flags, including 30 Red, 22 Yellow, and 64 Safety. Key Findings Generally, LIRR and B&T …
https://www.osc.ny.gov/state-agencies/audits/2013/11/08/inspecting-highway-bridges-and-repairing-defectsIX.12.P Annual Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants
… The annual Schedule of Expenditures of Federal Awards, which displays … cash management procedures for Federal funds. The annual schedule also includes Federal financial assistance programs … following non-cash benefit programs are included in the Schedule of Expenditures of Federal Awards: 10.542 Pandemic …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12p-annual-schedule-expenditures-federal-and-non-cash-awardsComptroller DiNapoli Releases Municipal Audits
… , Town of Harmony , Village of Hillburn , Village of Liberty , Mount Vernon IDA , Town of Villenova and the … are properly performed and reviewed. Village of Liberty – Budget Review (Sullivan County) The significant … Library Town of Harmony Village of Hillburn Village of Liberty Mount Vernon IDA Town of Villenova and the Westmere …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases Municipal Audits
… of Franklin , Fulton Public Library , City of Hornell , Lima Public Library , Newark Housing Authority , City of … provide IT security awareness training for city employees. Lima Public Library – Procurement (Livingston County) The … the Town of Franklin Fulton Public Library City of Hornell Lima Public Library Newark Housing Authority City of Olean …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: New York State Pension Fund Expands List of Corporations That Disclose Political Spending
… announced today. The latest agreement is with J.M. Smucker Co., which has adopted the Fund’s request that it publicly … where their money is being spent. I applaud J. M. Smucker Co. for agreeing to voluntarily disclose its political … Inc. (50.3%); NextEra Energy Inc. (43%); Western Union Co. (41.7%); The Travelers Companies Inc. (35%); Express …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-new-york-state-pension-fund-expands-list-corporations-disclose-political-spendingDiNapoli: Approves $4.7 Million DOT Bridge Contract After Integrity Monitor Put in Place
… a $47 million contract with Limnes Corp of Whitestone NY to paint 13 state bridges in Nassau and Suffolk counties …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-approves-47-million-dot-bridge-contract-after-integrity-monitor-put-placeDiNapoli: Finger Lakes Group Homes Overpaid for Food and Supplies, Wasting Taxpayer Money
… worth more than $1 million, gave one vendor an unfair advantage in obtaining the state’s business and overpaid for … Lakes DDSO wasted taxpayer dollars and gave an unfair advantage to one vendor. This cannot continue, and our …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-finger-lakes-group-homes-overpaid-food-and-supplies-wasting-taxpayer-moneyOpinion 95-31
… EMPLOYEES -- Compensation (entitlement of incoming police chief where prior chief declined salary increases) POLICE AND POLICE PROTECTION -- Police Chief (compensation of incoming chief where prior chief … Whether the starting salary for the new chief must be fixed at an amount equal to that which the …
https://www.osc.ny.gov/legal-opinions/opinion-95-31Opinion 2003-5
… one thousand dollars or ten percent of the deceased member's final salary, payable for each child of such member under eighteen on the date of the member's death. The benefits under section 208-b are "in addition to … 25, 1997). General Municipal Law §208-b, on the other hand, expressly provides for a death benefit "in addition to …
https://www.osc.ny.gov/legal-opinions/opinion-2003-5DiNapoli Tracks NYC Agency Performance, Recommends Greater Transparency
… DiNapoli. The analysis is based on data from his office’s Agency Services Monitoring Tool , which launched in November … the Mayor’s Management Report, but also displays funding, staffing levels and service performance for 36 city agencies. … tracked services. For example, the Law Department saw the number of cases pending in state courts grow from 22,611 in …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-tracks-nyc-agency-performance-recommends-greater-transparency