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Comptroller DiNapoli Releases Municipal Audits
… North Queensbury Volunteer Fire Company , Town of Ripley and the Sauquoit Fire District No. 1 . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … just one member. As a result, these committees did not function as committees, but as one individual making …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-0Conclusion – Improving the Effectiveness of Your Claims Auditing Process
… identify claims that have violated or bypassed purchasing and other important internal controls. When a thorough and deliberate audit of claims is conducted, a message is sent to all officers and employees that this oversight function is being exercised in a diligent and thorough …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionBeacon City School District – Claims Auditing (2016M-20)
Beacon City School District Claims Auditing 2016M20
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20State Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Champlain Joint Youth Program , Town of Colden , City of Corning , Franklinville Joint Fire District , City of …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-1Opinion 92-31
… financial reports. The village may not sell advertising space in such a newsletter. You ask whether a village, at … or political purposes or undertakings (see NY Const, art VIII, §1; Phillips v Maurer , 67 NY2d 672, 499 NYS2d 675; … municipal purpose to raise revenues by selling advertising space on municipal property (1982 Opns St Comp No. 82-133, …
https://www.osc.ny.gov/legal-opinions/opinion-92-31Village of Spencer – Financial Condition (2013M-119)
… The Village of Spencer is located in Tioga County and has approximately 800 residents. The Village is governed … We found errors in almost every aspect of the accounting function from the accounting records to the financial reports and in the reports to the IRS. The Clerk-Treasurer submitted …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Real Property Tax Cap: Overview of the Role of the Office of the State Comptroller
… The State’s property tax cap limits the amount of property taxes that local … A) law [pdf]. Determines How Local Governments Report Tax Cap Information Local governments and school districts are …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptrollerOpinion 2006-10
… school district, BOCES, fire district, the State of New York or the United States government and any agency or …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Hampton Bays Union Free School District , Harpursville … and South Colonie Central School District . “In an era of limited resources and increased accountability, it’s … 30, 2013, district officials planned to use $4.2 million of fund balance to finance district operations, however, they …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-school-auditsOpinion 91-14
… -- Procedures (necessity for referendum) -- Refuse and Garbage (town refuse and garbage district collecting … municipal corporation or district to perform by itself any function, power and duty or to provide by itself any … when a town provides refuse collection as a town-wide function; Town Law, §209-e[3] containing provisions for …
https://www.osc.ny.gov/legal-opinions/opinion-91-14XI.12.A Toll-Free Services – XI. Procurement and Contract Management
… use toll-free telephone numbers to disseminate information and allow the public to contact them at no cost. The Office … charge for time of connection plus applicable taxes and surcharges. Agencies are generally able to obtain better … CTS contract to determine if this contract meets its form, function, and utility needs and provides toll-free services …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12a-toll-free-servicesArea #2 – IT Security Training and Awareness – Information Technology Governance
… of their data and systems without ensuring that the people who use and manage IT understand IT security policies … confidentiality of student, teacher or principal PII, and how employees can comply with those laws. There have been many accounts of users whose actions caused significant IT …
https://www.osc.ny.gov/local-government/publications/it-governance/area-2-it-security-training-and-awarenessHampton Bays Union Free School District – Claims Processing (2013M-333)
… were prepared after the invoice was received from the vendor. For example, the District paid a vendor $17,960 on September 7, 2012, for special education services; the vendor’s invoice was dated July 28, 2012 and the purchase …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333Southold Union Free School District – Claims Processing (2013M-183)
… established adequate controls over the claims processing function that ensure claims are audited in a timely manner and are properly supported. The claims auditor generally conducts a thorough and deliberate audit of each claim before the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183XII.6.L Replenishing an Advance Account – XII. Expenditures
… Create a regular voucher using the Special Use Vendor ID assigned to the Advance Account. This Vendor ID starts with “041.” To find the Vendor ID for a specific account, use the “Find an Existing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6l-replenishing-advance-accountDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments in New York City
… Objectives To determine whether tenants living in Mitchell-Lama developments supervised by Homes and … or improvements where warranted. Title 9 of the New York Codes, Rules and Regulations (Regulations) outlines … of $100,000 or more. Ensure Program staff maintain a current and accurate list of the DHCR-supervised developments …
https://www.osc.ny.gov/state-agencies/audits/2023/06/15/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellMental Health Education, Supports, and Services in Schools
… Objectives To determine whether the New York City Department of Education (DOE) is providing … mental health instruction to students as required by law. In addition, we also sought to determine the extent to which … have been increasing steadily since 2010, and the most current statistics are alarming. According to a 2022 research …
https://www.osc.ny.gov/state-agencies/audits/2022/08/18/mental-health-education-supports-and-services-schoolsOpinion 98-3
… This opinion represents the views of the Office of the State Comptroller at the time it was … to office) GENERAL MUNICIPAL LAW, §§800(2), 805-a: The appointment of the town supervisor's business partner …
https://www.osc.ny.gov/legal-opinions/opinion-98-3Opinion 88-41
… municipalities from making gifts or loans of public money or property to or in aid of private individuals, …
https://www.osc.ny.gov/legal-opinions/opinion-88-41Opinion 96-7
… COOPERATION -- Fire Protection (cooperation agreement for recruitment of volunteer firefighters) -- Municipal Funds … cooperation agreement to implement an advertising campaign for the purpose of recruiting volunteer firefighters for the fire companies of the fire departments of the …
https://www.osc.ny.gov/legal-opinions/opinion-96-7