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Opinion 2002-9
… opinion. CONSTITUTIONAL LAW -- Gifts and Loans (contract for provision of services by private organization); … -- Contracts Not Requiring Competitive Bidding (contract for services pursuant to General Municipal Law §120-w below … REFUSE AND GARBAGE -- Solid Waste Facility (contract for services of individuals to coordinate volunteer workers) …
https://www.osc.ny.gov/legal-opinions/opinion-2002-9Signal Maintenance, Inspections, and Testing
… performed signal maintenance, inspections, and testing in compliance with federal, State, agency, and manufacturer … for these tasks. Maintenance of signals is critical in preventing subway delays. On much of the current system, … maintenance ensures the reliability and availability of train service, while inspections and tests ensure safety …
https://www.osc.ny.gov/state-agencies/audits/2018/10/17/signal-maintenance-inspections-and-testingDiNapoli: Fix Delays With Child Support Payments
… or more, the district is required to report this to family court. If the court determines the district made appropriate … to the Comptroller's Office of Unclaimed Funds. As of Dec. 31, 2016, auditors found that approximately $6 million in … averaged five years. For the three-year period ended Dec. 31, 2016, only five counties – Nassau, New York City, Oneida, …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-fix-delays-child-support-paymentsState Comptroller DiNapoli Releases Municipal & School Audits
… Financial Operations (Saratoga County) Officials did not provide adequate oversight of water fund operations. As a result, delinquent accounts were not accurately re-levied, and the town did not receive all of the revenue it was entitled to. Officials …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-1Opinion 89-36
… compliance with the permissive referendum requirements is required if an authorization to issue obligations for the … issuance of obligations for such capital improvement... is required by law to be subject to a permissive or mandatory … of probable usefulness of such capital improvement ... is equal to or more than such minimum period of maturity . …
https://www.osc.ny.gov/legal-opinions/opinion-89-36State Comptroller DiNapoli Releases Municipal Audits
… a timely manner. However, the clerk did not always deposit real property taxes in a timely manner and did not remit … timely manner. Specifically, the clerk did not deposit 39 real property tax collections, totaling $505,197, within 24 … without indication of the actual date of receipt or remit real property taxes to the supervisor on a weekly basis, as …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: State Needs to Improve Oversight of Child Care Grants
The Office of Children and Family Services OCFS failed to adequately oversee the use of child care stabilization grant funds received during the COVID19 pandemic according to an audit released today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-needs-improve-oversight-child-care-grantsMarch 2000: Handicapped Parking Education Program
… amends the Vehicle and Traffic Law effective onApril 1, 2000 to provide that every county and the City of New York … The municipality's share will be used for local justice programs and purposes. At least ten percent of the … in account code A889 Miscellaneous Reserve. … March 2000 Handicapped Parking Education Program …
https://www.osc.ny.gov/local-government/publications/march-2000-handicapped-parking-education-programSt. Lawrence County – Financial Condition (2013M-46)
… the Chair. The County’s budgeted expenditures for fiscal year 2012 totaled approximately $204.9 million for the … in the general fund decreased 68 percent from fiscal year 2007 to 2011. During that period, the unexpended funds remaining at year end declined from an $11 million surplus in 2007 to a …
https://www.osc.ny.gov/local-government/audits/county/2013/05/02/st-lawrence-county-financial-condition-2013m-46City of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… from waste water, park and recreation, or building permit fees. Invoices for payment of sludge fees were not … to the Clerk. Internal controls over the issuance of parking tickets were not established to provide reasonable … policies requiring City police and MTA officers to issue parking tickets in a sequential order and maintain copies of …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mLily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… Purpose of Audit The purpose of our audit was to determine whether Company … and reported and that Company moneys are safeguarded for the period April 1, 2012 through October 10, 2013. Background The Company is located in the Town of Pomfret, in Chautauqua …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialState Agencies Bulletin No. 1239
… Critical Date(s) for Agency Action Cost Center updates in SFS must be completed by March 15, 2013 , prior to the … the Fiscal Year End processing. Updates to Position Pools in PayServ must be completed by March 25, 2013. Background In order to process necessary Fiscal Year End activities, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1239-updates-account-codes-attached-position-pools-sfs-fiscal-year-endFairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)
… capital improvement project expenditures for the period July 1, 2009, to December 11, 2012. Background The Fairport Central School District is located in the Town of Perinton, in Monroe … for the use of the surplus balances in unexpended surplus funds identified in this report in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalVillage of Unadilla – Budgeting (2013M-143)
… our audit was to review the Village’s budgeting practices for the period of June 1, 2011, to March 13, 2013. Background … The Village budgeted appropriations were $684,497 for the general fund, $243,285 for the water fund, and $19,535 for the library fund for the …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143Village of Maybrook – Water Operations (2013M-121)
… internal controls over the Village’s water operations for the period June 1, 2010, through September 25, 2012. … and four Trustees. The water fund budgeted appropriations for the fiscal year ended May 31, 2012 were approximately … approval. Interfund advances were not accurately accounted for, reconciled, or repaid as required. As of May 2012, the …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121City of Yonkers – Budget Review (B21-6-8)
… and $587.9 million for the City. The 2021-22 budget is $16.7 million more than the City’s budget for 2020-21, an …
https://www.osc.ny.gov/local-government/audits/city/2021/07/02/city-yonkers-budget-review-b21-6-8Headstart of Rockland, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Head Start of Rockland, Inc. (HSOR) on … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM). The audit covered …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/headstart-rockland-inc-compliance-reimbursable-cost-manualRoosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… of our audit was to review the Board's oversight of Library operations for the period January 1, 2013 through December 31, 2013. Background The Roosevelt Public Library, which is located in the Town of Hempstead, Nassau …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297Comptroller DiNapoli Releases School Audits
… billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-1Waverly Central School District – Financial Condition (2013M-148)
… our audit was to review the District’s financial condition for the period of July 1, 2011, to March 26, 2013. Background … nine elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were $28 million. Key Findings … are not developing realistic expenditure budget estimates. For the fiscal years ended 2008 to 2011, the District spent …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148