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Opinion 89-32
… county treasurer must receive and be the custodian of all money belonging to the county or in which the county has an …
https://www.osc.ny.gov/legal-opinions/opinion-89-32Westford Fire District – Internal Controls Over Financial Operations (2013M-270)
… not conduct an annual audit of the Treasurer’s records nor do they contract with an independent auditor to perform such … records annually or contract with an independent firm to do so. … The purpose of our audit was to determine whether …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/westford-fire-district-internal-controls-over-financial-operations-2013mSelected Aspects of Supporting Small Businesses
… Small Business First (SB1), was issued and included 30 recommendations intended to make the City easier for small … our review of SB1 found that SBS implemented 19 of the 30 recommendations in the report, partially implemented eight …
https://www.osc.ny.gov/state-agencies/audits/2022/10/20/selected-aspects-supporting-small-businessesDiNapoli Announces Unprecedented Support for Climate Actions During 2021 Proxy Season
… Fund voted against a record number of director nominees at companies that have failed to address climate risks. In total, the Fund voted against 387 individual directors at 72 companies, including Chevron Corp., ExxonMobil Corp., …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-announces-unprecedented-support-climate-actions-during-2021-proxy-seasonNYS Comptroller DiNapoli: SEC Upholds Shareholders' Right to Seek Racial Equity Audit
… stand against systemic racism. An independent examination of just how Amazon is addressing racial injustice in its …
https://www.osc.ny.gov/press/releases/2021/04/nys-comptroller-dinapoli-sec-upholds-shareholders-right-seek-racial-equity-auditState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … board did not formally approve the health insurance opt-out program and the leave benefits for six maintenance employees. Find out how your government money is spent at Open Book New York …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-audits-1Accessibility for People With Disabilities
… tension, and heart rate – all of which are risk factors for cardiovascular disease – as well as mental wellness … to parks and historic sites within the State is important for all citizens including those with a disability. The … and Historic Preservation (Parks) is responsible for the operation and stewardship of the State’s park system, …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/accessibility-people-disabilitiesOpinion 91-29
… Firemen's Benevolent Associations (use of tax moneys for an eye care plan, hospital telephone and television … benevolent association) -- Treasurer's Powers (liability for tax moneys) INSURANCE LAW, §§9104, 9105; NOT-FOR-PROFIT CORPORATION LAW, §§717(a), (b), 720(a)(1), …
https://www.osc.ny.gov/legal-opinions/opinion-91-29DiNapoli Releases Analysis of Executive Budget
… The $168.2 billion State Fiscal Year (SFY) 2018-19 Executive Budget proposes … over state tax revenues and billions of dollars in out-year gaps pose significant threats," DiNapoli said. "At a … in each of the coming four fiscal years. Questions remain on when such transactions may occur and how much revenue …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-releases-analysis-executive-budgetDiNapoli: Local Sales Tax Collections Drop Over 32 Percent in May
… Sales tax revenue for local governments in May fell 32.3 percent compared to the same period last … P. DiNapoli. Sales tax collections for counties and cities in May totaled $918 million, or $437 million less than 2019. The sharp decline in revenues was widespread around the state, ranging from a …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-local-sales-tax-collections-drop-over-32-percent-mayOpinion 90-50
… to subdivision 27 of section 10 of the Highway Law. You ask, based upon the Comptroller's contract approval … to be necessary and in the best interest of the state to do so . . . . The remainder of this subdivision relates to … to the plans, estimates and specifications generally would not, as a matter of law, bind the municipality to the project …
https://www.osc.ny.gov/legal-opinions/opinion-90-50Capital Asset Management
… to ensure that they have proper inventory controls in place to safeguard assets and that they are properly … reporting, accountability, and operational efficiencies in managing these assets, the State established the Statewide … (SFS AM) to house and maintain capital asset information in a single master file, providing auditable information in …
https://www.osc.ny.gov/state-agencies/audits/2024/02/12/capital-asset-managementDiNapoli: Over One Million New Yorker Households Are Not Connected to Broadband
… ranking second in the U.S. in the percentage of the population with broadband available in their neighborhood, … costs higher. The report noted that the FCC considers an area “served” if a service provider reports that it has made … 31,387 19.3% Mohawk Valley 194,408 35,317 18.2% Central NY 305,678 52,369 17.1% Southern Tier 251,445 41,790 16.6% …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-over-one-million-new-yorker-households-are-not-connected-broadbandVillage of Castleton-on-Hudson – Internal Controls Over Information Technology and Online Banking (2013M-59)
… controls over information technology and online banking for the period of June 1, 2011, to September 30, 2012. … an elected Mayor. The Village’s budgeted appropriations for the 2012-13 fiscal year were approximately $2 million. … breach notification procedures, or adopted procedures for data backup. Although audit logs are available through …
https://www.osc.ny.gov/local-government/audits/village/2013/05/24/village-castleton-hudson-internal-controls-over-information-technology-and-onlineOpinion 89-23
… REAL PROPERTY -- Lease (to State agency at less than fair and adequate consideration) GENERAL MUNICIPAL LAW, §72-h: A … state of New York, or the government of the United States and any agency or department thereof, either without consideration or for such consideration and upon such terms and conditions as shall be approved by …
https://www.osc.ny.gov/legal-opinions/opinion-89-23State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … cybersecurity training. Village of Trumansburg – Ambulance Fund Accountability (Tompkins County) Village officials did … at Open Book New York . Track municipal spending, the state's 150,000 contracts, billions in state payments and …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-auditsOpinion 2006-11
… because he is an employee of the auto parts store. Unless one or more of the exceptions in section 802 apply, the board … because, as a member of the town board, he has at least one of the powers and duties referred to in section 801 of …
https://www.osc.ny.gov/legal-opinions/opinion-2006-11DiNapoli: Many NYC Senior Citizens Remaining Too Long on DFTA Wait Lists for Services
… P. DiNapoli. “There are nearly two million senior citizens in our city, many of whom are among our most vulnerable … to ensure seniors are getting the support they depend on in a timely manner.” DFTA contracts with service providers to … evaluate benefits, and enroll eligible clients in services. When services cannot be provided immediately, …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-many-nyc-senior-citizens-remaining-too-long-dfta-wait-lists-servicesDiNapoli: State Missed Out on Over $180 Million in Medicaid Drug Rebates
… office has conducted a series of audits on this issue with similar results. “Medicaid provides vital access to … Care Organizations (MCOs) failed to provide Medicaid with the specific National Drug Code (NDC), which is required …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-state-missed-out-over-180-million-medicaid-drug-rebatesOpinion 89-28
… the cost of a new water storage tank. You indicate that a number of water districts in the town are supplied by a …
https://www.osc.ny.gov/legal-opinions/opinion-89-28