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East Moriches Union Free School District – Budget Review (B7-13-3)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Suffolk County, issued debt totaling $2 million to liquidate the accumulated deficit in the District’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/east-moriches-union-free-school-district-budget-review-b7-13-3Wyandanch Union Free School District – Budget Review (B20-7-7)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the adopted 2020-21 … year are not reasonable. District officials were unable to produce sufficient documentation that their appropriations … are adequate. Additionally, overtime costs will need to be monitored closely to ensure they do not exceed budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/14/wyandanch-union-free-school-district-budget-review-b20-7-7Collateral Loan/Pawn Brokers
… Fee: $5.00 Collateral Loan Broker’s Registration Statement Unclaimed Property Forms Industry Specific Handbook - Pawn … location. Supplemental Registration Fee: $2.50 Reporting Unclaimed Property and Sales Pawn brokers, or collateral loan brokers, must report unclaimed property and sales—property and money that …
https://www.osc.ny.gov/unclaimed-funds/reporters/collateral-loanpawn-brokersV.3.J Activity (Projects) – V. Chart of Accounts (COA) Governance
… of a Project Type. Statewide Project Types are available for use when a Project is entered on a transaction. Each … Type of the associated Project. Refer to SFS Secure for more information including the COA Handbook which … under the Activity topic. See XIX.2.C and XIX.2.C.1 for more detailed information on selecting To request an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3j-activity-projectsDiNapoli: Technology Changing How Local Governments Serve Residents
… debit card, being multilingual, providing the ability to call 911, or even having cameras that record use of the parking … governments across the state includes: Drones used by police, sheriff and fire departments – as well as by …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-technology-changing-how-local-governments-serve-residentsOpinion 92-20
… POWERS -- County fairs (imposition of licensing fee) NOT-FOR-PROFIT CORPORATION LAW, §1409(k); TOWN LAW, §§136, 137: A town may not impose a licensing fee for concerts to be held on county … applications. A license fee imposed in the exercise of police powers may only be such amount as will legitimately …
https://www.osc.ny.gov/legal-opinions/opinion-92-20DiNapoli: MTA Must Prioritize Safety and Service to Win Riders Back
… a major strain on its budget. A report released today by New York State Comptroller Thomas P. DiNapoli highlights key … the ridership experience better.” Before the pandemic, subway ridership was well over 125 million riders a month and …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-mta-must-prioritize-safety-and-service-win-riders-backOpinion 94-7
… services provided by a village fire department and may not supersede the prohibition contained in General Municipal … 1992 Opns St Comp No. 92-45, p 114). Thus, a village may not impose a fee upon users of ambulance services provided by … §10(1) authorizes local governments to adopt local laws, not inconsistent with any general law or the Constitution, …
https://www.osc.ny.gov/legal-opinions/opinion-94-7Opinion 90-22
… GENERAL MUNICIPAL LAW, §11: A municipal water utility is not required by Public Service Law, §117 to pay interest on … we concluded that a village operating a water utility was not required by section 117 of the Public Service Law to pay … of Public Service Law, §89- l , that section 117 was not applicable to municipal water utilities. Section 89- l …
https://www.osc.ny.gov/legal-opinions/opinion-90-22State Comptroller DiNapoli Releases Audits
… opportunities for hemp production in the state, it did not always follow established practices when reviewing … 307 of those 448 providers operating 1,050 programs were not approved to use TMH beyond the declared COVID-19 disaster … training requirements for security guards classified as police and peace officers – a classification that includes …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-auditsRequired Documentation
… old address. Acceptable proof includes copies of: Driver's license or non-driver photo ID showing the old address; … behalf of the organization; Copy of recent dated cancelled business check; and Certificate of Sole Proprietorship or … Acquisition Copy of Certificate of Change filed with the Department of State; Articles of Incorporation showing …
https://www.osc.ny.gov/unclaimed-funds/claimants/required-documentationOpinion 2000-4
… 48 NY2d 398, 423 NYS2d 466, citing Governor's Memorandum, NY Legis. Ann., 1973, p 303). It has been held that payment …
https://www.osc.ny.gov/legal-opinions/opinion-2000-4Terms of Service
… all Users should be aware that free Internet accounts are available from several providers, and access to the Internet … York State Technology Law section 105, if a User chooses not to complete his/her transactions in electronic format, … legal age and capacity to form a binding contract and is not a person barred from receiving the Services provided by …
https://www.osc.ny.gov/online-services/terms-serviceOpinion 88-16
… §8012(b)(1); COUNTY LAW, §650: A sheriff is entitled to poundage fees on income executions amounting to 5% of the … itself ( DeLia v DeLia , 32 AD2d 987, 302 NYS2d 5). In our view, because the sheriff must collect his poundage as part … of computing poundage, it is still necessary to discuss how poundage will affect the periodic installments of income …
https://www.osc.ny.gov/legal-opinions/opinion-88-16Responding to an OSC Audit Report: Audit Responses and Corrective Action Plans
… Comptroller’s (OSC) audits often identify opportunities for improving operations and governance. They can also … of your perspective on our findings and recommendations. For select statewide audits, you may also receive a draft … in that report. Please note that we do not always ask for or seek a response to the draft global report depending …
https://www.osc.ny.gov/local-government/audits/responding-osc-audit-report-audit-responses-and-corrective-action-plansOpinion 89-1
… sick leave, vacation and personal leave time. Enclosed with your inquiry is a copy of the current contract between … leaves and leaves of absence to its officers or employees with or without pay and adopt rules and regulations in … by resolution, to provide town officers and employees with vacations and sick leave, as well as "leaves of …
https://www.osc.ny.gov/legal-opinions/opinion-89-1City of Little Falls – Internal Controls Over Selected City Operations (2013M-214)
City of Little Falls Internal Controls Over Selected City Operations 2013M214
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)
… of Audit The purpose of our audit was to examine the County's internal controls over the approval of contracts … the period January 1, 2010, to March 31, 2012. Background Nassau County, located on Long Island, covers 287 square …
https://www.osc.ny.gov/local-government/audits/county/2013/03/14/nassau-county-contract-approval-process-2012m-192State Comptroller DiNapoli Releases School Audits
… 2015-16. The district also maintained five reserve funds with balances totaling $23.3 million as of June 30, 2016; … funds cash receipts process was administered in accordance with guidelines. Tapestry Charter School – Procurement (Erie …
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 … – Procurement (Columbia County) District officials did not always procure goods and services in accordance with … the purchases were for legitimate purposes, officials do not have assurance that goods and services are being procured …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-audits