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Comptroller DiNapoli Releases Municipal Audits
… number of jobs created by its revolving loan program and does not actively enforce the repayment of loans that become … to the Oswego City Revitalization Corporation but does not have the authority to make a gift of real property … county may pay $1.8 million more than necessary for the building. In addition, the board has not adopted …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2Collection of Fines Related to Tenant Complaints
… determine whether Homes and Community Renewal’s Office of Rent Administration is appropriately accounting for and collecting fines (civil penalties) for non-compliance … housing in the State. Within DHCR, the Office of Rent Administration (ORA) administers the State’s rent laws …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/collection-fines-related-tenant-complaintsOpinion 91-52
… GENERAL MUNICIPAL LAW, §103; MUNICIPAL HOME RULE LAW, §§10, 33; STATE CONSTITUTION, ART 1, §11; UNITED STATES … projects for up to three years. Municipal Home Rule Law, §10(l)(i) authorizes local governments to adopt and amend … of Construction Employers , 460 US 204, 75 L Ed 1, 103 S Ct 1042 [1983], the U.S. Supreme Court addressed the question …
https://www.osc.ny.gov/legal-opinions/opinion-91-52NY State Comptroller DiNapoli Statement on Pension Fund's Ranking as Top U.S. Investor Battling Climate Risk
… equities, fixed income, real estate and alternative instruments. …
https://www.osc.ny.gov/press/releases/2018/09/ny-state-comptroller-dinapoli-statement-pension-funds-ranking-top-us-investor-battling-climate-riskOpinion 2008-2
… a sole proprietor, under which the board member picks up road salt and delivers the salt to a town storage facility. … a sole proprietor, under which the board member picks up road salt and delivers the salt to a town storage facility. … a sole proprietor, under which the board member picks up road salt and delivers the salt to a town storage facility. …
https://www.osc.ny.gov/legal-opinions/opinion-2008-2Opinion 90-36
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- … to the collection of town and county taxes are set forth in Article 9 of the Real Property Tax Law, (RPTL) and Article … that a postdated check is not a "sum of money" within the meaning of sections 35 and 37 of the Town Law until the date …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Opinion 2001-2
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (discretion in crediting points under a service award program) VOLUNTEER FIREFIGHTERS … firefighter with a year of firefighting service; (2) A program sponsor may not require participation in a …
https://www.osc.ny.gov/legal-opinions/opinion-2001-2State Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Town of Beekmantown , Town of Carlton , Poughkeepsie Housing Authority , Town of Sheldon … P DiNapoli today announced his office completed audits of Town of Beekmantown Town of Carlton Poughkeepsie Housing …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-2Internal Control System Components
… Purpose To determine whether the Department of Motor Vehicles’ (Department) management of its internal control system appropriately addresses all … To determine whether the Department of Motor Vehicles Department management of its internal control system appropriately …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/internal-control-system-componentsDelevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are … Volunteer Fire Company provides services for the Village of Delevan in Cattaraugus County. The Company is operated in …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financialCayuga County Community College – Information Technology (2013M-291)
… was not for a legitimate business purpose and was not in compliance with the College’s acceptable use policy. Key … or package purchased. Monitor computer users to ensure compliance with the acceptable use policy. …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291Village of West Hampton Dunes – Financial Operations (2013M-390)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly … $445,023 over four years. Because the procurement policy does not address methods for selecting professional service …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-west-hampton-dunes-financial-operations-2013m-390Mount Vernon Industrial Development Agency – Project Approval and Monitoring (2013M-364)
… The Mount Vernon Industrial Development Agency is located in the City of Mount Vernon in Westchester County and is governed by a Board of Directors … Its purpose is to promote, develop, encourage and assist in acquiring, constructing, improving, maintaining or …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approvalEast Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
… Bloomfield and certain areas of the Town of Canandaigua in Ontario County. The Department is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operationsFonda-Fultonville Central School District – Payroll (2015M-118)
… The purpose of our audit was to examine the District’s payroll process for the period July 1, 2013 through January … payrolls. Key Recommendations Segregate the Deputy’s payroll duties so that this individual does not control all aspects of payroll transactions. Routinely generate and review payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118North Merrick Union Free School District – Treasurer’s Duties (2013M-366)
… The North Merrick Union Free School District is located in the Town of Hempstead, Nassau County. The District is … The District Clerk was inappropriately authorized to sign checks in the Treasurer’s absence and, in fact, signed … Treasurer. The District authorized the District Clerk to sign checks in the Treasurer’s absence. However, Education …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366Selected Aspects of Discretionary Spending
… Selected Aspects of Discretionary Spending (2012-S-158) State University Construction Fund: Selected Aspects of …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-0Odessa-Montour Central School District – Financial Condition (2016M-71)
… fund balance exceeded the statutory limit. The District does not have a policy or formal plan for its six reserves. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71Oakfield-Alabama Central School District – Budgeting (2016M-172)
… reserves as a funding source in annual budgets but does not use them, and the Board did not establish an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172City of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)
… taking additional steps to increase physical accessibility for the 171 components identified in this report. City …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38