Search
Opinion 94-7
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … HOME RULE LAW, §10(1)(i), (ii)(a)(9- a): A village is prohibited by General Municipal Law, §209-b(4) from … contained in General Municipal Law, §209-b(4) pursuant to its home rule powers. You ask whether a village board may …
https://www.osc.ny.gov/legal-opinions/opinion-94-7Opinion 90-22
… FUNDS -- Deposits and Investments (of consumer deposits for municipal water utility) PUBLIC SERVICE LAW, §§89- 1 , … section. [Emphasis added] Because of the above exemption for municipal water utilities and because there is nothing in … Although there is no specific statutory authorization for the investment of moneys of others held by a municipality …
https://www.osc.ny.gov/legal-opinions/opinion-90-22State Comptroller DiNapoli Releases Audits
… industrial hemp program had expanded opportunities for hemp production in the state, it did not always follow … Authority - Metro-North Railroad: Response Planning for Unexpected Events (2019-S-55) Overall, Metro-North has … Oversight of Sidewalk Sheds (2019-N-9) DOB is responsible for regulating the safe and lawful use of more than 1 million …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-auditsRequired Documentation
… asking for additional documentation. Below is a list of acceptable forms of proof. Proof for Individuals Proof of … Proof of Name Change Acceptable proof includes: Marriage certificate; Adoption papers; Divorce decree; and Court … the following documents: Copy of a child’s birth certificate or legal adoption order (if under age 18). Proof …
https://www.osc.ny.gov/unclaimed-funds/claimants/required-documentationOpinion 2000-4
… provided by a public retirement system, or payments to a fund or insurer to provide an income for retirees or payment … to the length of tenure . . . [representing] deferred compensation for services rendered, as opposed to the … are the same, regardless of years of service or level of compensation beyond the threshold. It is our opinion, then, …
https://www.osc.ny.gov/legal-opinions/opinion-2000-4Terms of Service
… of the Services. OSC may access, preserve and disclose my account information and content if required to do so by … the "Contact Us" link. Authorized Users: To terminate my account, an Authorized User must contact his/her Primary …
https://www.osc.ny.gov/online-services/terms-serviceOpinion 88-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … each installment since, if the judgment debtor leaves the State or otherwise becomes immune from execution, the sheriff …
https://www.osc.ny.gov/legal-opinions/opinion-88-16Responding to an OSC Audit Report: Audit Responses and Corrective Action Plans
… audit findings and recommendations present local officials with the opportunity to take positive action and document … the final audit report. These are two different documents with different purposes. Your audit response allows you to … to the draft audit report, including whether you agree with the findings. We include your audit response in an …
https://www.osc.ny.gov/local-government/audits/responding-osc-audit-report-audit-responses-and-corrective-action-plansOpinion 89-1
… the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation (authority to convert employee's … contract between the town and its highway department employees which, among other things, provides for the employees to receive a certain number of sick, vacation and …
https://www.osc.ny.gov/legal-opinions/opinion-89-1City of Little Falls – Internal Controls Over Selected City Operations (2013M-214)
… Purpose of Audit The purpose of our audit was to examine the City's internal controls over the Treasurer's Office and …
https://www.osc.ny.gov/local-government/audits/city/2013/11/29/city-little-falls-internal-controls-over-selected-city-operations-2013m-214Nassau County – Contract Approval Process (2012M-192)
… the approval of contracts equal to or greater than $50,000 for the period January 1, 2010, to March 31, 2012. Background … increase of 39 days. Due to the County’s lengthy process for approving contracts, officials are allowing services to … County Executive. Key Recommendations Develop a process for prioritizing the approval of contracts for essential and …
https://www.osc.ny.gov/local-government/audits/county/2013/03/14/nassau-county-contract-approval-process-2012m-192State Comptroller DiNapoli Releases School Audits
… School District , Plainedge Union Free School District and the Tapestry Charter School . In an era of limited resources and increased accountability, it's critical that schools make … dollar count, DiNapoli said. By auditing school district and charter school finances and operations, my office …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School Audits
… – Procurement (Nassau County) District officials did not seek competition for the services of 16 of 20 … who were paid $1.42 million. The district’s failure to solicit competition may result in obtaining services on … County) District officials established procedures to ensure that most claims were adequately documented and …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-auditsAlmond Volunteer Fire Department – Cash Shortage (2014M-113)
… internal controls over its financial operations for the period January 1, 2009 through March 13, 2014. … governing body with the following positions responsible for Department operations: President, Vice President, Chief, … Department bylaws state that the Treasurer is responsible for all financial activity, they do not detail the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113Stanley Fire District – Internal Controls Over Financial Operations (2013M-259)
… a district corporation of the State, distinct and separate from the Town of Seneca. The Board of Fire Commissioners … District, which may be caused by their lack of training as required by law. Board members did not complete their required training in legal, fiduciary, financial, procurement …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/stanley-fire-district-internal-controls-over-financial-operations-2013m-259South Fallsburg Fire District – Internal Controls Over Financial Operations (2013M-181)
… recorded and reported and to safeguard District moneys for the period January 1, 2012, to May 13, 2013. Background … general fund budget totaled approximately $306,000 for the 2013 fiscal year. Key Findings While the District … The Treasurer submits a budget-to-actual financial report to the Board only at the end of the fiscal year and …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/13/south-fallsburg-fire-district-internal-controls-over-financial-operationsExamination of Official Station Designation
… Purpose The objective of our examination was to determine if the Department properly designated the official station of a Department employee in calendar years 2013 and 2014. … of his time in each year, the Department designated an alternate work location, where the employee spent 14 percent …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/examination-official-station-designationCollection and Use of Oil Spill Funds (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Collection and Use of Oil Spill … on August 13, 2015 determined that there were weaknesses in the Department’s oversight of Major Oil Storage Facilities … Department officials have made significant progress in correcting the problems we identified in the initial …
https://www.osc.ny.gov/state-agencies/audits/2017/12/07/collection-and-use-oil-spill-funds-followWage Theft Investigations (Follow-Up)
… implementation of the seven recommendations made in our initial report, Wage Theft Investigations (2013-S-38). … that the Department has made substantial progress in addressing the issues identified in our initial report. For example: The Department is now …
https://www.osc.ny.gov/state-agencies/audits/2015/05/22/wage-theft-investigations-followCity of Poughkeepsie – Budget Review (B6-17-1)
… the significant revenue and expenditure projections in the City's adopted budget for the 2017 fiscal year are … reasonable. Background The City of Poughkeepsie, located in Dutchess County, has had a general fund balance deficit … the period from 2011 through 2015, causing the increase in the general fund balance deficit. Key Findings The City’s …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1