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Opinion 90-27
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMMISSIONERS -- Appointment (in joint fire district) FIRE DISTRICTS -- Establishment of … to the provisions of article 11 of the Town Law. This is in response to your inquiry concerning a proposal that the …
https://www.osc.ny.gov/legal-opinions/opinion-90-27State Comptroller DiNapoli Releases Audits
… Office of Children and Family Services – Oversight of Adult Protective Services Programs (Follow-Up) (2023-F-6) The Office of Children and Family Services (OCFS) oversees Adult Protective Services (APS), State-mandated services for …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-auditsDiNapoli: Oversight of Supportive Housing Falls Short
… for those funds. The full audits can be found online at http://www.osc.state.ny.us/audits/index.htm . For …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-oversight-supportive-housing-falls-shortOpinion 92-8
… if the municipality is authorized by law to expend money for or to accomplish the object or purpose. Local …
https://www.osc.ny.gov/legal-opinions/opinion-92-8Opinion 96-8
… that bear on the issues discussed in the opinion. FEES -- Justice Courts (payment of fees pursuant to General Municipal … town or village court with respect to certain enumerated criminal actions and other proceedings. As it applies to your … the services of the town court and the village court in criminal actions and other proceedings: (a) For all services …
https://www.osc.ny.gov/legal-opinions/opinion-96-8Opinion 88-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. …
https://www.osc.ny.gov/legal-opinions/opinion-88-11New York’s Economy and Finances in the COVID-19 Era (February 18, 2021)
… Monroe 106,740 (5,426) -4.8% Montgomery 7,681 (150) -1.9% Nassau 42,027 878 2.1% New York City 1,645,956 164,699 11.1% … 1.9% 4.0% 1.5% Westchester 53,873 4.5% 6.8% 4.2% Western Nassau 32,722 5.2% 7.9% 5.3% White Plains 3,955 3.3% 5.2% …
https://www.osc.ny.gov/reports/impact-covid-19-february-18-2021State Comptroller DiNapoli Releases Audits
… Conditions (2021-S-27) Flooding remains a serious issue for the City and the Metropolitan Transportation Agency’s … in the initial audit report, implementing a new procedure for monitoring and reviewing training records. Of the initial … – Compliance With Freedom of Information Law Requirements (2020-S-12) The New York Freedom of Information Law (FOIL) …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases School Audits
… officials have not developed a long-term financial plan to maintain financial stability. The district has …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-0Ausable Valley Central School District - Medicaid Reimbursements (2018M-189)
… for all eligible services provided. Review all unclaimed services, determine whether these services are …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-medicaid-reimbursements-2018m-189Utica City School District - Payroll (2018M-175)
… We reviewed payroll payments totaling $4.7 million to 151 employees and found almost $418,000 in payments (9 percent) were not accurate, supported or paid in accordance with contracts … resolutions. Ensure all salaries, wages and additional pay items are authorized by the Board before being paid. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175Islip Terrace Fire District – Claims Audit and Payroll (2015M-49)
… to sign and certify the accuracy of the hours reported on their time cards. Key Recommendations Ensure that all …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49Town of Cherry Valley – Financial Condition (2016M-212)
… 30, 2016. Background The Town of Cherry Valley is located in Otsego County and includes the Village of Cherry Valley … long-term plans to ensure the health center functions in the best interest of the Town’s residents. … The objective …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-cherry-valley-financial-condition-2016m-212Altmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… the District exceeded the 4 percent statutory limit on unrestricted fund balance by about 2 percentage points, or …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionMount Vernon City School District – Purchasing and Claims Auditing (2017M-198)
… was to determine whether the District purchased goods and services in accordance with District policy and statutory … 1, 2015 through April 3, 2017. Background The Mount Vernon City School District is located in the City of Mount Vernon in Westchester County. The District had approximately 8,100 students during …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mount-vernon-city-school-district-purchasing-and-claims-auditing-2017mMcGraw Central School District – Fund Balances (2017M-248)
… million. Key Findings District officials appropriated, on average, $638,300 of unrestricted fund balance as a …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248Orchard Park Central School District - Financial Management and Payroll (2018M-89)
… some corrective action. Appendix B includes our comments on the issues raised in the District’s response letter. … …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollSeized Assets Program (Follow-Up)
… Purpose To determine the extent of implementation of the six recommendations included in our original report, … Assets Program ( 2013-S-46 ). Background The mission of the New York State Division of State Police (Division) is …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/seized-assets-program-followOne-Year FAS – Police and Fire Plan
… this benefit, your retirement will be calculated based on a one-year FAS unless the three-year calculation provides …
https://www.osc.ny.gov/retirement/publications/1512/one-year-fasOverview – Police and Fire Plan
… Payments made as a result of working your vacation; Any form of termination pay; Payments made in anticipation of …
https://www.osc.ny.gov/retirement/publications/1512/overview