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Rotterdam Fire District Number 7 Schonowe – Claims Auditing (2025M-107)
… [read complete report – pdf] Audit Objective Did the Rotterdam Fire District Number 7 Schonowe (District) Board of Fire Commissioners (Board) properly audit claims? Audit Period January 1, 2024 – May 31, 2025 Understanding the Audit Area The audit of claims is often the last line of …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/rotterdam-fire-district-number-7-schonowe-claims-auditing-2025m-107Comptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, please contact Brian Butry at … officials did not use debt service funds to make payments on long-term debt. With the inclusion of the unused …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-1Opinion 95-19
… Firemen's Retirement System. In essence, these provisions permit employer contributions for certain fiscal years to be … the Local Finance Law. The effect of this provision is to permit participating employers to contract indebtedness for … §11.00(a)(85) the Legislature could not have intended to permit employers to contract indebtedness to prepay the …
https://www.osc.ny.gov/legal-opinions/opinion-95-19Opinion 96-19
… and construction of building for use as town hall and fire station) MUNICIPAL COOPERATION -- Capital Improvements (joint … of a building to be used as town hall and fire station) -- Real Property (joint acquisition of real property … and construction of building for use as town hall and fire station) GENERAL MUNICIPAL LAW, §119-o; TOWN LAW, §§64(2), …
https://www.osc.ny.gov/legal-opinions/opinion-96-19Opinion 2002-12
… of a joint service (General Municipal Law §119-o[2][i]). The agreement may be for a maximum term of five years, … in connection therewith (see Village Law §4-400[1][c][i]). As to whether each village may establish the position of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0Opinion 2002-12
… of a joint service (General Municipal Law §119-o[2][i]). The agreement may be for a maximum term of five years, … in connection therewith (see Village Law §4-400[1][c][i]). As to whether each village may establish the position of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12Opinion 91-2
… §5 of the State Constitution vests in the Comptroller the power to supervise the accounts of most public corporations, … "the Constitution does not grant to the Legislature the power to define the Comptroller's powers and duties with … in Ronan also stated, with respect to the Comptroller's power to subpoena certain records of a public authority, that …
https://www.osc.ny.gov/legal-opinions/opinion-91-2Opinion 88-13
… officer and stockholder of more than 5% of the outstanding stock of an insurance agency would have a prohibited conflict … is the vice-president and holder of 19.7% of the voting stock of an insurance company which provides insurance … provides an exception for interests arising as a result of stock ownership or control if less than 5% of the outstanding …
https://www.osc.ny.gov/legal-opinions/opinion-88-13State Contract and Payment Actions in August
… municipal sewer connections at Rockland Psychiatric Center Hudson River Campus in Dutchess County. Office of Parks, … Corporation (Amtrak) for design and construction of the Hudson Line Positive Train Control System. Other Payment …
https://www.osc.ny.gov/press/releases/2021/09/state-contract-and-payment-actions-augustState Contract and Payment Actions in August
… with American Traffic Solutions Inc. for automated work zone speed enforcement as part of a joint procurement with … with American Traffic Solutions Inc. for automated work zone speed enforcement as part of a joint procurement with …
https://www.osc.ny.gov/press/releases/2022/09/state-contract-and-payment-actions-augustDiNapoli Warns Changing Fiscal Landscape Could Increase Budget Challenges for Local Governments
… may push some local governments closer to the edge of a fiscal cliff, according to a report released today by State … of Washington, local governments need to shore up their fiscal foundations,” DiNapoli said. “By focusing on ensuring … of unrestricted state aid to local governments. The State Fiscal Year (SFY) 2024-2025 Enacted Budget provides $715 …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-warns-changing-fiscal-landscape-could-increase-budget-challenges-local-governmentsState Comptroller DiNapoli Releases Audits
… promoted into. New York City Health and Hospitals Corp. (H+H): Controls Over Equipment (2017-N-9) Auditors selected and … a judgmental sample of 338 items (equipment) at nine H+H facilities to determine if H+H had established adequate …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-auditsDiNapoli Announces State Contract and Payment Actions for January 2017
… State Comptroller Thomas P. DiNapoli announced today his … million due to fraud, waste or other improprieties. As the state's chief financial officer, DiNapoli's office reviews contracts for all state agencies and certain state public authorities and …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-announces-state-contract-and-payment-actions-january-2017Opinion 93-12
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Appropriations and … of the board of education who accompanies the board member in attending a conference, even if board member has provided … of the board of education who accompanies the board member in attending a conference. You state that the board member …
https://www.osc.ny.gov/legal-opinions/opinion-93-12DiNapoli: Two Western NY BOCES Holding Millions in Surplus Funds
… Thomas P. DiNapoli. “Excessive amounts of money can sit unused or in unauthorized reserve funds because of flawed …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-two-western-ny-boces-holding-millions-surplus-fundsOversight of Complaint Activity
… and regulations to ensure utility consumer protections are enforced, including applying monetary penalties and other … than just individual consumers. Currently, these issues are directed to individual Department units with little or no documented follow-up to ensure broader issues are addressed. The Commission generally does not fine …
https://www.osc.ny.gov/state-agencies/audits/2017/02/01/oversight-complaint-activityOversight of School Fire Safety Compliance
… including: electrical hazards such as overloaded power strips and extension cords; missing or outdated fire …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/oversight-school-fire-safety-complianceDiNapoli: Local Sales Tax Collections Up $739 Million in 2013
… percent from 2012, according to a report issued today by State Comptroller Thomas P. DiNapoli. The increase outpaced … For access to state and local government spending and more than 50,000 state contracts, visit http://www.openbooknewyork.com/ . The … 52 percent from 2012 according to a report issued today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-local-sales-tax-collections-739-million-2013Nursing Home Surveillance
… of fines and other enforcement actions, are effective in improving the quality of care and safety in nursing homes. … impaired its ability to assess fines timely, in some cases resulting in delays of up to six years between when the … correcting the deficiencies, particularly in addressing cases of repeated non-compliance. Key Recommendations …
https://www.osc.ny.gov/state-agencies/audits/2016/02/19/nursing-home-surveillanceOpinion 90-7
… of industrial development agency) GENERAL MUNICIPAL LAW, §856; PUBLIC OFFICERS LAW, §18: A city may defend and indemnify the members and … of the city. You ask whether, pursuant to Public Officers Law, §18, a city may indemnify the members of an industrial … Whether pursuant to Public Officers Law 18 a city may indemnify the members of an industrial …
https://www.osc.ny.gov/legal-opinions/opinion-90-7