Search
Opinion 95-6
… that bear on the issues discussed in the opinion. FINES AND PENALTIES -- Disposition (fines and penalties imposed by town justice with respect to violations of traffic control signals and speed limits in suburban town) -- Distribution by State … Concerning the proper disposition of fines imposed and collected by a town justice in a suburban town in …
https://www.osc.ny.gov/legal-opinions/opinion-95-6Opinion 94-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … DISTRICTS -- Assessments (custody, control and expenditure of) -- District Management Association (contract for services … Whether the charges imposed on behalf of a business improvement district may be turned over to and …
https://www.osc.ny.gov/legal-opinions/opinion-94-22Comptroller DiNapoli & A.G. Schneiderman Announce State Prison Sentence for Florida Woman in $120,000 Pension Fraud Case
… New York State Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman today announced the conviction and sentence of Graycelia Cizik, 64, a resident of Polk … also agreed to a judgment in favor of the New York State and Local Employees Retirement System in the amount of …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-ag-schneiderman-announce-state-prison-sentence-florida-woman-120000-pensionDebt Management
… is responsible for the activities associated with the sale and payment of debt service for general obligation bonds and notes of the State of New York. The Bureau approves the terms and conditions of note and bond sales by certain public … is responsible for the activities associated with the sale and payment of debt service for general obligation bonds and …
https://www.osc.ny.gov/debt/debt-managementEliminate Notary Requirement on Membership Application
… Retirement System or the New York State and Local Polic …
https://www.osc.ny.gov/legislation/eliminate-notary-requirement-membership-applicationMenands Union Free School District – Information Technology (2021M-78)
… Free School District (District) Board of Education (Board) and District officials adequately safeguarded computerized data from unauthorized use, access and loss. Key Findings District officials did not adequately … safeguard computerized data from unauthorized use, access and loss and although the District paid IT vendors $106,460 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/menands-union-free-school-district-information-technology-2021m-78Ridgeway Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-196)
… to ensure that financial activity is properly recorded and reported and that Company moneys are safeguarded for the period … critical accounting records, such as cash receipts and disbursements journals and ledgers, and does not … to ensure that financial activity is properly recorded and reported and that Company …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/28/ridgeway-volunteer-fire-company-inc-internal-controls-over-financialColdspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… to ensure that financial activity is properly recorded and reported and that District moneys are safeguarded for the period … District is a district corporation of the State, distinct and separate from the Town of Coldspring, and located in … to ensure that financial activity is properly recorded and reported and that Di …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mClaryville Fire District – Internal Controls Over Financial Operations (2013M-167)
… to ensure that financial activity is properly recorded and reported and that Company moneys are safeguarded for the period … District is a district corporation of the State, distinct and separate from the Town of Neversink located in Sullivan … to ensure that financial activity is properly recorded and reported and that Co …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/claryville-fire-district-internal-controls-over-financial-operations-2013mCaton Volunteer Fire Company, Inc. – Internal Controls Over Financial Activities (2013M-237)
… to ensure that financial activity is properly recorded and reported and that Company moneys are safeguarded for the period … of a President, Vice-President, Secretary, Treasurer, and five Directors. The Company’s revenue and expenditures … to ensure that financial activity is properly recorded and reported and that Com …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/caton-volunteer-fire-company-inc-internal-controls-over-financialCarthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… to ensure that financial activity is properly recorded and reported and that District moneys are safeguarded for the period … County, is a district corporation of the State, distinct and separate from the Town of Wilna. The Board of Fire … to ensure that financial activity is properly recorded and reported and that Distri …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsTown of Yorkshire – Financial Management (2021M-109)
… whether the Town of Yorkshire (Town) Board (Board) and officials adopted realistic budgets, maintained reasonable levels of fund balance and properly planned for equipment replacement. Key Findings The Board and officials did not develop and adopt realistic budgets, …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-yorkshire-financial-management-2021m-109Valley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… District Thirteen (District) Board of Education (Board) and Treasurer appropriately and securely executed check signatures for non-payroll checks. Key Findings The Board and Treasurer did not appropriately and securely execute … School District Thirteen District Board of Education Board and Treasurer appropriately and securely executed check …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178Chittenango Central School District – Information Technology (2023M-155)
… (District) officials adequately managed nonstudent network and local user account access and developed an Information Technology (IT) contingency … officials did not adequately manage nonstudent network and local user account access or develop an IT contingency …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155Panama Central School District – Procurement (2024M-73)
… School District (District) Board of Education (Board) and District officials purchased goods and services in compliance with the District’s procurement policies. Key Findings The Board and District officials did not always comply with the … Central School District District Board of Education Board and District officials purchased goods and services in …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/panama-central-school-district-procurement-2024m-73Oakfield-Alabama Central School District – Procurement (2024M-103)
… complied with New York State General Municipal Law (GML) and District policy when procuring goods and services. Key Findings District officials did not always comply with GML Section 103 and Section 104-b or the District’s procurement policy and … complied with New York State General Municipal Law GML and District policy when procuring goods and services …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)
… disbursements (disbursements) were properly reviewed and approved, supported and for appropriate School purposes. Key Findings School … not ensure that all disbursements were properly reviewed and approved, adequately supported and certain disbursements … disbursements disbursements were properly reviewed and approved supported and for appropriate School purposes …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23Westford Fire District – Internal Controls Over Financial Operations (2013M-270)
… to ensure that financial activity is properly recorded and reported and that District moneys are safeguarded for the period … District is a district corporation of the State, distinct and separate from the Town of Westford and Otsego County in … to ensure that financial activity is properly recorded and reported and that Di …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/westford-fire-district-internal-controls-over-financial-operations-2013mSylvan Beach Fire District – Internal Controls Over Financial Operations (2013M-76)
… to ensure that financial activity is properly recorded and reported and that District moneys are safeguarded. Background The … District is a district corporation of the State, distinct and separate from the Towns of Vienna and Verona, and located … to ensure that financial activity is properly recorded and reported and that D …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/07/sylvan-beach-fire-district-internal-controls-over-financial-operationsSummit Fire District – Internal Controls Over Financial Operations (2013M-264)
… to ensure that financial activity is properly recorded and reported and that District moneys are safeguarded for the period … District is a district corporation of the State, distinct and separate from the Town of Summit, and is located in … to ensure that financial activity is properly recorded and reported and that Di …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/summit-fire-district-internal-controls-over-financial-operations-2013m-264