Search
Opinion 2002-12
… -- Streets and Highways (combining two village street departments) -- Water (combining two village water … Department (cooperation agreement to combine two village street departments) VILLAGES -- Powers and Duties (municipal … cooperation agreement to combine sewer, water and street departments of the two villages) WATER SUPPLY AND …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0Opinion 2002-12
… -- Streets and Highways (combining two village street departments) -- Water (combining two village water … Department (cooperation agreement to combine two village street departments) VILLAGES -- Powers and Duties (municipal … cooperation agreement to combine sewer, water and street departments of the two villages) WATER SUPPLY AND …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Argyle Central School District , Forestville Central … District , Northern Adirondack Central School District and the Schenevus Central School District . “In an era of limited … and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… the Hampton Bays Union Free School District , Harpursville Central School District , Roosevelt Children’s Academy Charter School and South Colonie Central School District . “In an era of limited resources and … the Hampton Bays Union Free School District Harpursville Central School District Roosevelt Childrens Academy Charter …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… Fire District , Town of Rosendale and the Town of West Seneca . “In today’s fiscal climate, budget transparency … 24 million gallons of water valued at $30,900. Town of West Seneca – Purchasing (Erie County) Town officials did not … Patchogue Fire District Town of Rosendale and the Town of West Seneca …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-0DiNapoli Criticizes Ill-Conceived Presidential Executive Order
… "Today's Presidential Executive Order is yet another ill-conceived and dangerous attack on … the reality of climate change. "While the Executive Order does not remove the U.S. from the Paris agreement, … Todays Presidential Executive Order is yet another illconceived and dangerous attack on …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-criticizes-ill-conceived-presidential-executive-orderComptroller DiNapoli Releases School Audits
… audits of the Alexandria Central School District , Lyons Central School District , Pearl River Union Free School … maintained reserve funds but had no plans for their use.; Lyons Central School District – Multiyear Planning (Wayne … completed audits of the Alexandria Central School District Lyons Central School District Pearl River Union Free School …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-2Local Governments Should Improve Accessibility for New Yorkers
… (Suffolk County) Town of Chili (Monroe County) Town of Clifton Park (Saratoga County) Town of Colonie (Albany …
https://www.osc.ny.gov/press/releases/2025/05/local-governments-should-improve-accessibility-new-yorkersOpinion 88-73
… Law, §6-d[3][a]). March 22, 1988 Bruce W. Musacchio, Esq., Town Attorney Town of Collins …
https://www.osc.ny.gov/legal-opinions/opinion-88-73Opinion 88-69
… contracts) GENERAL MUNICIPAL LAW, §122-b: A village may contract for services with a private volunteer ambulance … is located, also contracts. You ask whether a village may contract for services with a private volunteer ambulance … town or village, acting either individually or jointly, to contract for the provision of emergency medical services, …
https://www.osc.ny.gov/legal-opinions/opinion-88-69Opinion 95-21
… IMPROVEMENT DISTRICTS -- Consolidation (procedures for) SEWER DISTRICTS -- Consolidation (procedures for) TOWN LAW, §206: A town board may, on its own motion, and … two or more special improvement districts established for the same purpose, subject to public hearing and …
https://www.osc.ny.gov/legal-opinions/opinion-95-21VI.5 Project Budgets – VI. Budgets
… is used to collect financial transactions associated to a project. The Projects module, along with the Commitment … in the Commitment Control module and should refer to SFS Coach for additional guidance: Topic: Commitment Control, … in the Project Costing module and should refer to SFS Coach Job Aid JAA-GCC101-009 ‘Create and Finalize Project …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi5-project-budgetsAppendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… No authority to create a claims auditing position. City May be the governing board, if provided for in the city charter City comptroller (for cities governed by the Second Class …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesDiNapoli: Mount Vernon Officials Failed to Establish Basic and Routine Financial Policies
… The City Council of Mount Vernon did not have adequate financial information … for the effective management and fiscal oversight of city operations because officials failed to file annual … The City Council of Mount Vernon did not have adequate financial information …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-mount-vernon-officials-failed-establish-basic-and-routine-financial-policiesXIII.2.C Expense Report Certification – XIII. Employee Expense Reimbursement
… OVERVIEW AND POLICIES Expense reports must be certified by the employee requesting reimbursement, the employee’s supervisor, and by an agency Finance Office employee with the authority to certify that the expense report is just, … Expense reports must be certified by the employee requesting reimbursement the employees …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2c-expense-report-certificationAccounts Payable Advisory No. 34
… payees totaling $600 or more in a single calendar year on Form 1099-INT. Consistent with the Guide to Financial … , OSC’s Bureau of State Expenditures (BSE) will produce Form 1099-INT to payees and the IRS for reportable payments …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/34-payment-and-reporting-interestDisaster Recovery Planning
… (ITS) has a complete, functional, and tested disaster recovery plan for its agency and the College of Nanoscale … should have a complete, functional, and tested disaster recovery plan that covers all aspects of its operations, … Key Findings ITS has made some efforts toward disaster recovery planning; however, there is not a complete, …
https://www.osc.ny.gov/state-agencies/audits/2017/12/06/disaster-recovery-planningUniversal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements
… compliance with applicable health and safety regulations is sufficient. Our audit scope included the period January 1, … care and education providers, including: day care centers, nursery schools, Head Start programs, group family or family … are complying with health and safety requirements. There is a wide disparity in the way UPK providers are monitored …
https://www.osc.ny.gov/state-agencies/audits/2016/12/20/universal-pre-kindergarten-program-monitoring-health-and-safety-requirementsSamaritan Village, Inc. – Chemical Dependency Services Program
… for the individuals it serves (e.g., Medicaid, third party payers, etc.), it reduces claimed Program expenses by …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/samaritan-village-inc-chemical-dependency-services-programSelected Aspects of the Motor Carrier Safety Assistance Program
… including on-site compliance reviews or formal Notices of Violation, which may result in additional … enforcement actions, such as compliance reviews and formal Notices of Violation, when carriers are found to have …
https://www.osc.ny.gov/state-agencies/audits/2014/01/22/selected-aspects-motor-carrier-safety-assistance-program