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Opinion 92-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. CONSTITUTIONAL LAW -- Gifts and Loans (granting of license or concession for fair and adequate consideration) … whether a school district may permit the installation of privately owned vending machines on school property for …
https://www.osc.ny.gov/legal-opinions/opinion-92-5Rhinecliff Fire District – Board Oversight (2024M-154)
… whether the Rhinecliff Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities. Key Findings The Board did not adequately provide oversight of financial operations. As a result, the Board hindered …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154Corporate Governance - Discrimination Proposal
Shareholders request the Board of Directors oversee the preparation of an annual public report describing and quantifying the effectiveness and outcomes of efforts by Chipotle Mexican Grill, Inc., (Chipotle) to prevent harassment and discrimination against its protected classes of employees.
https://www.osc.ny.gov/files/common-retirement-fund/corporate-governance/pdf/chipotle-discrimination.pdfHousing Trust Fund Corporation: Internal Controls and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs (Follow-Up)
… Objective To determine the extent of implementation of the two … is the State’s affordable housing agency, with a mission to build, preserve, and protect affordable housing and … the U.S. Department of Housing and Urban Development (HUD) to administer the Community Development Block Grant (CDBG) …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/housing-trust-fund-corporation-internal-controls-and-maximization-federal-funding-communitySelected Safety and Security Equipment at Subway Stations (Follow-Up)
… weekday. Transit’s Electronic Maintenance Division (EMD) is responsible for maintaining and monitoring the equipment … had been installed in 459 subway stations. EMD has a CCTV preventive maintenance schedule for all installed CCTV … initial report, issued on April 12, 2018, determined that preventive maintenance was not performed within the scheduled …
https://www.osc.ny.gov/state-agencies/audits/2019/09/18/selected-safety-and-security-equipment-subway-stations-followRavena-Coeymans-Selkirk Community Library – Claims Processing (2015M-28)
… Purpose of Audit The purpose of our audit was to evaluate the adequacy of the Library’s internal controls over claims processing for … The purpose of our audit was to evaluate the adequacy of the Librarys internal controls over claims processing for …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/ravena-coeymans-selkirk-community-library-claims-processing-2015m-28DiNapoli Statement on Greenville Arrest for Alleged Theft of Taxpayer Funded Resources
… released the following statement regarding the arrest of Terry Williams for alleged theft of fuel from the Town of Greenville Highway Department. The theft was discovered … released the following statement regarding the arrest of Terry Williams for alleged theft of fuel from the Town of …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-statement-greenville-arrest-alleged-theft-taxpayer-funded-resourcesState Comptroller Thomas P. DiNapoli Statement on the Death of Chief Justice Kaye
… “New York lost one of our legal pioneers today. Former Chief Judge Judith Kaye … difficult decisions and rightly pushed the boundaries of the law and tradition. Her contribution to New York will … New York lost one of our legal pioneers today …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-thomas-p-dinapoli-statement-death-chief-justice-kayeState Comptroller Thomas P. DiNapoli on the Passing of Former Senator Joe Bruno
… passing of Former Senate Majority Leader Joe Bruno. The senator served his community for over three decades, the last …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-thomas-p-dinapoli-passing-former-senator-joe-brunoForensic Audit of Select Payroll and Overtime Practices and Related Transactions (Follow-Up)
… Purpose To determine the extent of implementation of the six recommendations included in our initial report, Forensic Audit of Select Payroll and Overtime Practices and Related … Determine extent of implementation of 6 recommendations included in our intl report Forensic …
https://www.osc.ny.gov/state-agencies/audits/2016/03/18/forensic-audit-select-payroll-and-overtime-practices-and-related-transactions-followEducators for Children, Youth and Families, Inc. – Use of Contract Funds (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit … Educators for Children, Youth and Families, Inc. - Use of Contract Funds (Report 2007-S-128). Background Our initial … Determine the extent of implementation of the 3 recs included in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/educators-children-youth-and-families-inc-use-contract-funds-followOversight of Hotels and Motels Used for Homeless and Mixed-Use Temporary Residency
… Purpose To determine if the Office of Temporary and Disability Assistance (OTDA) and the Department of Health (DOH) are adequately ensuring that hotels and … 16, 2016. Background According to a 2016 Department of Housing and Urban Development report, of the more than …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/oversight-hotels-and-motels-used-homeless-and-mixed-use-temporary-residencyOtsego Northern Catskills Board of Cooperative Educational Services – Fixed Assets (2021M-88)
… Determine whether Otsego Northern Catskills Board of Cooperative Educational Services (ONC BOCES) officials … did not properly monitor and account for 66 percent of the 76 fixed assets we examined, including security … Determine whether Otsego Northern Catskills Board of Cooperative Educational Services ONC BOCES officials …
https://www.osc.ny.gov/local-government/audits/boces/2021/07/30/otsego-northern-catskills-board-cooperative-educational-services-fixed-assets-2021mTown of Hempstead Local Development Corporation – Project Approval and Oversight (2021M-37)
… report - pdf ] Audit Objective Determine whether the Town of Hempstead Local Development Corporation (THLDC) Board of Directors (Board) properly approved and monitored … goals when approving projects. The Board issued a total of $96.6 million of taxexempt bonds and $1.8 million of …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/09/10/town-hempstead-local-development-corporation-projectTown of Clarence Industrial Development Agency – Project Approval and Monitoring (2020M-97)
… report - pdf ] Audit Objective Determine whether the Board of the Town of Clarence Industrial Development Agency (CIDA) properly … goals or other criteria while assessing material aspects of the proposed projects prior to approving them. The Board … Determine whether the Board of the Town of Clarence Industrial Development Agency CIDA …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-clarence-industrial-development-agency-projectTown of Brookhaven Local Development Corporation – Project Approval and Monitoring (2021M-188)
… report - pdf] Objective Determine whether the Town of Brookhaven Local Development Corporation (Corporation) Board of Directors (Board) properly approved and monitored … Determine whether the Town of Brookhaven Local Development Corporation Corporation Board of Directors Board properly approved and monitored projects …
https://www.osc.ny.gov/local-government/audits/town/2022/07/15/town-brookhaven-local-development-corporation-project-approval-and-monitoring-2021mKatonah-Lewisboro Union Free School District – Procurement of Goods and Services (2022M-122)
… in a cost-efficient manner and provided adequate oversight of awarded contracts. Key Findings District officials did not … most cost-efficient manner, or provide adequate oversight of awarded contracts. As a result, the District could have … adequate detail or were not submitted to the Director of Facilities (Director) for approval. Payments to vendors …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/katonah-lewisboro-union-free-school-district-procurement-goods-andErie 1 Board of Cooperative Educational Services – Part-Time Temporary Employee Payroll (2022M-167)
… – pdf] Audit Objective Determine whether the Erie 1 Board of Cooperative Educational Services (BOCES) Board of Education (Board) and officials properly paid part-time … not: Ensure employment agreements were pre-approved; 128 of the agreements we reviewed were approved by the Board …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/17/erie-1-board-cooperative-educational-services-part-time-temporary-employee-payrollOnondaga Cortland Madison Board of Cooperative Educational Services – Cash Management (2023M-40)
… Determine whether Onondaga Cortland Madison Board of Cooperative Educational Services (BOCES) officials … investment program or develop procedures for the operation of the investment program in compliance with the Board of Education’s (Board’s) investment policy. Invest available …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/02/onondaga-cortland-madison-board-cooperative-educational-services-cash-managementHamilton Fulton Montgomery Board of Cooperative Educational Services – Investment Program (2023M-116)
… Determine whether Hamilton Fulton Montgomery Board of Cooperative Educational Services (BOCES) officials … to benefit BOCES operations. Consider all four objectives of a comprehensive investment program – legality, safety, … Determine whether Hamilton Fulton Montgomery Board of Cooperative Educational Services BOCES officials developed …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/22/hamilton-fulton-montgomery-board-cooperative-educational-services-investment