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Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … our local communities is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office … continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Town of …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… maintenance logs. City of Corning – Foreign Fire Insurance Funds (Steuben County) Auditors examined all 61 FFI … town did not allocate sales tax revenue to its part-town funds to eliminate property tax levies in those funds before allocating any remaining sales tax revenue to …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-1Opinion 92-31
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … newsletter) VILLAGE LAW, §4-412(1): A village, by local law, may provide for the publication and … and finances, may take all measures and do all acts, by local law , not inconsistent with the provisions of the …
https://www.osc.ny.gov/legal-opinions/opinion-92-31Opinion 2006-10
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10Beacon City School District – Claims Auditing (2016M-20)
… bidding. The claims auditor did not ensure that sufficient funds were available on open purchase orders when approving … claims. Ensure that all claims with an OPO have sufficient funds available before approving the claim for payment. … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20Conclusion – Improving the Effectiveness of Your Claims Auditing Process
… that a careful review of claims will occur before public funds are disbursed. As the old saying goes, "the buck stops …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionArea #2 – IT Security Training and Awareness – Information Technology Governance
… workforce is essential to securing electronic data and IT systems. Local governments and schools cannot protect the confidentiality, integrity and … accessed or displayed to that which is essential for the function being performed; The dangers of downloading files …
https://www.osc.ny.gov/local-government/publications/it-governance/area-2-it-security-training-and-awarenessVillage of Spencer – Financial Condition (2013M-119)
… has approximately 800 residents. The Village is governed by an elected five-member Board of Trustees. The Village’s … If the Board believes it is necessary to accumulate money for a future planned purpose, it should consider …
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
… manner of this report. Prescribes Requirements for Excess Funds to Be Placed in Reserve The Comptroller requires excess tax funds be placed in a reserve fund if a local government: … tax cap without complying with cap override rules. Reserve funds are then applied to the next year’s budget. Determines …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptrollerOpinion 91-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … REFUSE AND GARBAGE -- Collection of (for village by town refuse and garbage district) REFUSE AND GARBAGE … entered into under section 119-o must be approved by each participating municipal corporation or district by a …
https://www.osc.ny.gov/legal-opinions/opinion-91-14Division of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments in New York City
… tenants living in Mitchell-Lama developments supervised by Homes and Community Renewal’s (HCR) Division of Housing … Housing program (Program) was created in 1955 by the Limited Profit Housing Act, to provide affordable … (co-op) housing to middle-income families. A total of 269 State-supervised Mitchell-Lama developments (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
… mental health instruction to students as required by law. In addition, we also sought to determine the extent … alarming. According to a 2022 research report published by the CDC: Among high school students in 2019, 37% reported … Furthermore, according to the CDC, among the New York State high school student population in 2017 (approximately …
https://www.osc.ny.gov/state-agencies/audits/2022/08/18/mental-health-education-supports-and-services-schoolsFederal Spending by Major Funding Streams and Functions – Federal Funding and New York
… Federal funding is received by New York State through grants for a range of purposes, including …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-spending-major-funding-streams-and-functionsComptroller DiNapoli Releases School Audits
… during this period. As a result, the unexpended surplus funds exceeded the statutory maximum of 4 percent of the …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-school-auditsOpinion 98-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … business partner to the office of town comptroller, by itself, does not constitute a prohibited conflict of … or receipts of the town supervisor to be performed by the deputy comptroller, if that office has been …
https://www.osc.ny.gov/legal-opinions/opinion-98-3Opinion 88-41
… response to your letter concerning the expenditure of town funds for fire prevention purposes. Specifically, you inquire … or statutory obligation by the municipality before funds can be paid to or expended on behalf of, private …
https://www.osc.ny.gov/legal-opinions/opinion-88-41Physical and Financial Conditions at Selected Mitchell-Lama Developments in New York City (Follow-Up)
… provided safe and clean living conditions, and whether funds were properly accounted for and used for intended … causing management at those developments to misspend funds and fail to provide a safe and clean living environment … in a timely manner. All four developments misspent funds under DHCR’s watch. Additionally, DHCR reported …
https://www.osc.ny.gov/state-agencies/audits/2025/06/09/physical-and-financial-conditions-selected-mitchell-lama-developments-new-york-city-followXI.12.A Toll-Free Services – XI. Procurement and Contract Management
… Services (CTS) contracts , which offer agencies a variety of telecommunication services, including toll-free … able to obtain better rates by using the CTS contract when compared to the rates obtained through a single contract … services under this contract. If the CTS contract does not meet its needs, the agency should procure toll-free …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12a-toll-free-servicesOpinion 96-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Fire Protection (cooperation agreement for recruitment of volunteer firefighters) -- Municipal Funds (manner of …
https://www.osc.ny.gov/legal-opinions/opinion-96-7Southold 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-183