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Theresa Fire District – Board Oversight and Financial Management (2021M-60)
… reports with the Office of the State Comptroller (OSC) in a timely manner. The 2017 through 2019 annual reports were … on historic trends. The District ended 2019 with $345,000 in surplus fund balance – enough to fund nearly two years’ of …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60Town of Sheridan – Shared Services Costs (2023M-74)
… complete report – pdf] Audit Objective Determine whether the Town of Sheridan (Town) was reimbursed equitably for shared … pursuant to an intermunicipal agreement (IMA) and whether the Town Board (Board) conveyed land in a transparent and … Determine whether the Town of Sheridan Town was reimbursed equitably for shared …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-shared-services-costs-2023m-74Town of Southampton-Peconic Bay Community Preservation Fund (P7-23-21
… examined were properly supported, recorded and deposited in full and that disbursements were proper and supported. Town officials also ensured the payments in lieu of taxes (PILOTs) we reviewed were properly approved … and approved prior to payment. Of the $8.8 million in PILOTs we reviewed, all were properly approved prior to …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southampton-peconic-bay-community-preservation-fund-p7-23-21Downsville Fire District – Procurement and Claims Audit (2022M-130)
Determine whether the Downsville Fire Districts District Board of Fire Commissioners Board ensured that goods and services were procured in accordance with the procurement policy and claims were approved prior to payment
https://www.osc.ny.gov/local-government/audits/fire-district/2022/12/30/downsville-fire-district-procurement-and-claims-audit-2022m-130Sewanhaka Central High School District – Business Office Information Technology Systems (2023M-12)
… (IT) contingency plan to help secure and protect business office IT systems in the event of a disruption or disaster. Key Findings District officials … plan to help them adequately secure and protect business office IT systems in the event of a disruption or disaster. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/sewanhaka-central-high-school-district-business-office-informationWantagh Union Free School District – Financial Application User Access Controls (2024M-46)
… whether the Wantagh Union Free School District (District) Board of Education (Board) and officials established adequate controls over user … prevent inappropriate access and use. Key Findings The Board and District officials did not establish adequate … whether the Wantagh Union Free School District District Board of Education Board and officials established adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/wantagh-union-free-school-district-financial-application-user-accessDiNapoli: Hamburg Employee Admits $150,000 Theft of Recreation Fees
… A village recreation attendant admitted stealing more than … of their ongoing partnership. Erickson was terminated from her $35,000-a-year post by the village in April 2018. "Little by little, Ms. Erickson systematically … A village recreation attendant admitted stealing more than …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-hamburg-employee-admits-150000-theft-recreation-feesDiNapoli: New York State Ranked First Nationwide in Nonprofit Jobs And Organizations
… in 2012, according to a report released today by State Comptroller Thomas P. DiNapoli . The jobs comprised … 2007 to 2012, the number of nonprofit organizations grew by 2 percent in New York state on an average annual basis … human services maximize the potential of all New Yorkers. By investing in this workforce, which is predominately …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-new-york-state-ranked-first-nationwide-nonprofit-jobs-and-organizationsDiNapoli Says State Opioid Treatment Programs Need Better Coordination
… other opioid prescriptions or coordinating care with health care providers. This audit is part of a broader … the medications they provide to patients, but should check for a patient's other opioid use on I-STOP, and in … consult with other health care providers on the patient's medical condition and situation. Treatment programs are …
https://www.osc.ny.gov/press/releases/2018/11/dinapoli-says-state-opioid-treatment-programs-need-better-coordinationDiNapoli Statement on Executive Budget Proposal
… reduce the structural budget imbalance and hold the line on spending. With today’s budget proposal, Governor … reduce the structural budget imbalance and hold the line on spending …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-statement-executive-budget-proposalDiNapoli: Too Many Subway Stations Need Repairs
… repair program is progressing too slowly, according to a report issued today by New York State Comptroller Thomas P. … makes a temporary or permanent repair. DiNapoli’s report is based on NYCT’s 2012 survey, which is the latest … data on station conditions. Major findings of DiNapoli’s report include: In 1999, NYCT planned to fully renovate all …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-too-many-subway-stations-need-repairsDiNapoli Announces Latest Fiscal Stress Scores
… Monitoring System Municipalities: Fiscal Year 2023 Results Online Interactive Visualization Fiscal Stress Monitoring …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-announces-latest-fiscal-stress-scoresDiNapoli: Audit Exposes Significant Management Issues With Tonawanda Housing Authority
… An audit of the Tonawanda Housing Authority (THA) has revealed … York State Comptroller Thomas P. DiNapoli. "The actions of certain Tonawanda housing authority employees are … to this community." The authority, located in the city of Tonawanda in Erie County, manages a 257-unit apartment …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-exposes-significant-management-issues-tonawanda-housing-authorityOpinion 90-63
… recognition of municipal service - dinner for volunteer library workers); (miscellaneous expenses - holiday party for … to volunteers) EDUCATION LAW, §§255(1), 259(1): A public library may sponsor a recognition dinner for volunteer library workers, but may not sponsor a party for the senior …
https://www.osc.ny.gov/legal-opinions/opinion-90-63Opinion 90-6
… a statement of acknowledgement or placing a name plate with the donor's name on property purchased with …
https://www.osc.ny.gov/legal-opinions/opinion-90-6Opinion 90-50
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … project) STATE COMPTROLLER -- Municipal Highways (approval of Department of Transportation contracts to construct … must satisfy when the New York State Department of Transportation DOT performs highway construction on their …
https://www.osc.ny.gov/legal-opinions/opinion-90-50Opinion 89-1
… Compensation (authority to convert employee's accumulated leave time into cash upon death in service) -- Leave time generally (authority to convert into cash upon death in service) -- Sick Leave (authority to convert into cash upon death in service) … service the cash value of the employees accumulated sick leave vacation and personal leave time …
https://www.osc.ny.gov/legal-opinions/opinion-89-1Opinion 92-29
… increases pursuant to that statute. Further, section 207-m does not require the salary of the newly-appointed deputy …
https://www.osc.ny.gov/legal-opinions/opinion-92-29Opinion 92-26
… -- Board of Elections (liability for expenses of) COUNTY LAW, §361-a; ELECTION LAW, §§4-136(1), (2), (3), 4-138: All expenses of a board of elections of a county outside the City of New York must be raised in the first instance as a county charge, and only those expenses that are specifically …
https://www.osc.ny.gov/legal-opinions/opinion-92-26Opinion 93-27
… of town government, including highway programs, which are chargeable to the area of the town outside of villages …
https://www.osc.ny.gov/legal-opinions/opinion-93-27