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Opinion 88-9
… WATER DISTRICTS -- Improvement of Facilities (procedure for acquisition of real property by district governed by separate board) IMPROVEMENT DISTRICTS -- …
https://www.osc.ny.gov/legal-opinions/opinion-88-9Oversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities (Follow-Up)
… academic uses. Radioactive materials can be used safely for diagnostic and therapeutic purposes, to test new drugs, … or death by damaging bodily systems. DOH is responsible for the supervision and regulation of radiation and … The audit covered licensing and inspection records for the period from January 1, 2017 through February 28, 2020 …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/oversight-registration-licensing-and-inspection-radioactive-materials-facilities-andHarrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)
… the District will pay about $11,000 in interest expense on the surplus debt proceeds. Key Recommendations File the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/harrisville-central-school-district-transportation-state-aid-and-debt-busState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … for professional services in accordance with district policy. As a result, services may not have been procured in … to help prevent against unauthorized use, access and loss. In addition, officials did not periodically review all …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-auditsDiNapoli: Central NY Village Official Stole More Than $100K
… State Comptroller Thomas P. DiNapoli announced today that an … County stole more than $117,000 in public funds. The New York State Police yesterday arrested Margaret Bailey and …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-central-ny-village-official-stole-more-100kOpinion 95-30
… This opinion represents the views of the Office of the State Comptroller at the time it was … the United States of America, obligations of the State of New York and, in certain circumstances, obligations of New York …
https://www.osc.ny.gov/legal-opinions/opinion-95-30DiNapoli: NYC Budget Benefits From Stronger Economy
… Higher tax revenue forecasts and billions in savings on debt service … During the current fiscal year, the city has raised its tax revenue forecast for fiscal years 2015 through 2018 by … of the Financial Plan of the City of New York . … Higher tax revenue forecasts and billions in savings on debt service …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-nyc-budget-benefits-stronger-economyLiverpool Public Library - Board Oversight and Leave Accruals (2018M-126)
… - pdf] Audit Objective To determine whether: The Board of Trustees provided adequate oversight of the Library’s financial operations. Library officials … public library is established to serve the residents of the school district. The library and the library board are …
https://www.osc.ny.gov/local-government/audits/library/2018/12/07/liverpool-public-library-board-oversight-and-leave-accruals-2018m-126Empire BlueCross BlueShield – Controls Over Payments for Special Items
… BlueCross BlueShield: implemented sufficient controls over the identification and recovery of overpayments made to … payments which result from contracts with hospitals that do not include language that limits the reimbursement of … of special items on the hospitals’ gross charges (i.e., no limit); and 16 did not allow for additional …
https://www.osc.ny.gov/state-agencies/audits/2017/06/22/empire-bluecross-blueshield-controls-over-payments-special-itemsFrewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… Purpose of Audit The purpose of our audit was to review the District’s internal controls over selected financial … through October 1, 2013. Background The Frewsburg Central School District is located in Chautauqua and Cattaraugus … payroll and human resource modules within the computerized accounting system are appropriately limited. Board President …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedDiNapoli Announces State Contract & Payment Actions for May 2014
… State Comptroller Thomas P. DiNapoli announced today his … on his commitment to added transparency via his Open Book New York website. Highlights for May 2014: Major Contracts …
https://www.osc.ny.gov/press/releases/2013/06/dinapoli-announces-state-contract-payment-actions-may-2014Opinion 88-11
… or statutory amendments that bear on the issues discussed in the opinion. PARKS AND RECREATION -- Park Land (conveyance … be re-conveyed to the original grantor or his successors in interest, without special legislation. However, a special … to a party other than the grantor or his successor in interest. Prior opinions, including 20 Opns St Comp, 1964, …
https://www.osc.ny.gov/legal-opinions/opinion-88-11State Comptroller DiNapoli Releases Municipal Audits
… The three supervisors from 2016 through audit fieldwork in 2018 neither maintained nor required the bookkeeper to …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-auditsTown of Barrington – Financial Management (2017M-103)
… money. Because the accounting firm kept the records off site, the Town’s financial records were not available for …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103Accounting for Deficiency Notes
Accounting for Deficiency Notes
https://www.osc.ny.gov/files/local-government/publications/pdf/deficiencynotes.pdfSelected Safety and Security Equipment at Train Stations
… such as CCTV cameras, CAIs, monitors, and digital video recorders (DVRs). The CCTV system is not publicly … in each portico, or about six to eight per location. CCTV video from these cameras is recorded on a local DVR and not … the turnstiles – Automated Fare Collection pay areas. The video from the new system is reviewed about once per day, …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-train-stationsDiNapoli: School District and Big City Tax Levy Cap at 2% for Second Straight Year
… for 676 school districts and 10 cities with fiscal years starting July 1, 2023, including the “Big Four” cities of …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-school-district-and-big-city-tax-levy-cap-2-percent-second-straight-yearNon-Revenue Service Vehicles and On-Rail Equipment
… hub at Jamaica to the easternmost tip of Long Island. In support of LIRR’s mission, the Engineering Department … million as of March 15, 2022. LIRR committed $55 million in the 2020-24 Capital Program to construction equipment and … Inventory listing. Maintenance work is done by Track’s 28 in-house mechanics at HSF and on-site in the field. Key …
https://www.osc.ny.gov/state-agencies/audits/2023/05/03/non-revenue-service-vehicles-and-rail-equipmentOpinion 2009-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of ethics should contain such provisions ( see Office of State Comptroller, Model Code of Ethics for Fire Districts, … ]). 2 Further, we note that the courts of this State have held public officials to a high standard of …
https://www.osc.ny.gov/legal-opinions/opinion-2009-1Cuddebackville Fire District – Board Oversight (2024M-94)
… payment. Conduct required annual audits for 2020 through 2023.Although the Board paid a CPA $6,750 to conduct the 2019 … required Annual Financial Reports (AFRs) for 2020 through 2023 were filed. Key Recommendations The audit report …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94