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State Comptroller DiNapoli Releases Municipal Audits
… , Town of Colden , City of Corning , Franklinville Joint Fire District , City of Glens Falls , Town of Palatine , … up-to-date maintenance logs. City of Corning – Foreign Fire Insurance Funds (Steuben County) Auditors examined all … State Comptroller, as required by law. Franklinville Joint Fire District – Claims Processing (Cattaraugus County) The …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-1Opinion 92-31
… -- Municipal Advertising (no authority to sell in newsletter) VILLAGES -- Powers and Duties (publication of informational newsletter) VILLAGE LAW, §4-412(1): A village, by local law, may provide for the publication and distribution of a newsletter for its residents containing information including …
https://www.osc.ny.gov/legal-opinions/opinion-92-31Beacon City School District – Claims Auditing (2016M-20)
… Purpose of Audit The purpose of our audit was to examine the claims audit function for the … Background The Beacon City School District is located in the City of Beacon, Dutchess County. The District, which …
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
… are disbursed. As the old saying goes, "the buck stops here;" nothing could be more true when an improper or poorly … of your organization. OSC will be pleased to assist you with any questions you have regarding the information … may need assistance. The addresses and telephone numbers for each of our regional offices is located at the end of …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionOpinion 2006-10
… (charging back portion of salary of town engineer) -- Real Property (use of proceeds from lease of district … vital statistics); (town engineer) WATER IMPROVEMENTS -- Real Property (proceeds from the lease of) ZONING AND … constitute separate primary registration districts and are not part of a single combined district. TOWN LAW §§54, …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10Area #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 … expects them to do, IT security training provides them with the skills to do it. Educational agencies are required … threats, underscores the importance of including all users in IT security training. It is also important to update the …
https://www.osc.ny.gov/local-government/publications/it-governance/area-2-it-security-training-and-awarenessVillage of Spencer – Financial Condition (2013M-119)
… reduce future tax levies. Attend local government training on fiscal oversight and accounting. …
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 governments and school districts can levy. The following are some of the State Comptroller’s responsibilities under the Chapter 97 …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptrollerOpinion 91-14
… whether the town board resolution authorizing the contract is subject to a permissive referendum. You have informed us … which the county or town or towns in which such district is located is or are required to pledge its or their faith and credit …
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
… under certain conditions. DHCR works with owners as they near the end of their 20 year affordability requirements to … Representatives when conducting reviews of developments. This audit is based on a sample of four developments located … and financial conditions at the sampled developments. This likely caused management at those developments to …
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
… New York City Department of Education (DOE) is providing mental health instruction to students as required by law. In … extent to which DOE proactively ensures schools have the mental health supports and services they need, including mental health awareness training for school staff. Our audit …
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
… through grants for a range of purposes, including health care, transportation, public assistance, education, … grants providing reimbursement for New Yorkers’ health care. Additional health funding includes an estimated $11.1 … 2024, and supports spending on public assistance, child care and other programs. Other large grants providing …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-spending-major-funding-streams-and-functionsComptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Hampton Bays Union Free School District , Harpursville … their money is being spent appropriately and effectively.” Hampton Bays Union Free School District – Claims Processing … today announced his office completed audits of the Hampton Bays Union Free School District Harpursville Central …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-school-auditsOpinion 98-3
Whether an individual may be appointed by the town board to the office of town comptroller if he or she is a business partner of the town supervisor
https://www.osc.ny.gov/legal-opinions/opinion-98-3Opinion 88-41
… FIRE PROTECTION AND PREVENTION -- Towns (authority to conduct fire prevention programs) TOWN BOARD -- Powers and Duties (authority to contract for the presentation of fire prevention programs) … of such programs with town property. This is in response to your letter concerning the expenditure of town funds for …
https://www.osc.ny.gov/legal-opinions/opinion-88-41Physical and Financial Conditions at Selected Mitchell-Lama Developments in New York City (Follow-Up)
… under certain conditions. DHCR works with owners as they near the end of their 20-year affordability requirements to … Field and Office Visit Report (Report) to the development. This audit is based on a sample of four developments located … planned to address the unresolved issues discussed in this follow-up within 30 days of the report’s issuance. …
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
… New York State agencies use toll-free telephone numbers to disseminate information and allow the public to contact them at no cost. The Office of General Services (OGS) negotiated … New York State agencies use tollfree telephone numbers to disseminate information and allow the public to contact …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12a-toll-free-servicesOpinion 96-7
… Const. art IX, section 1[c]; see also e.g., 1993 Opns St Comp No. 93-6, p 10; 1991 Opns St Comp No. 91-14, p 53). Fire districts are established for the … Volunteer Firefighters' Benefit Law, §5[1]; 1992 Opns St Comp No. 92-41, p 105; 1986 Opns St Comp No. 86-34, p 55). In …
https://www.osc.ny.gov/legal-opinions/opinion-96-7Southold Union Free School District – Claims Processing (2013M-183)
… to April 30, 2013. Background The Southold Union Free School District is located in the Town of Southold, Suffolk … Southold Union Free School District Claims Processing 2013M183 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183Hampton Bays Union Free School District – Claims Processing (2013M-333)
… of our audit was to examine the claims auditing process for the period July 1, 2012 through August 31, 2013. … comprises five elected members. Appropriations budgeted for the 2013-14 fiscal year were approximately $47 million. … the ordering of the goods and services, and if claims were for legitimate District purposes and audited prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333