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Opinion 92-35
… that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Enforcement (notice of … of unpaid taxes with respect to county taxable property) REAL PROPERTY TAX LAW, §987: A notice of unpaid taxes … Whether Real Property Tax Law RPTL 987 requires town tax collecting …
https://www.osc.ny.gov/legal-opinions/opinion-92-35Opinion 89-22
… to install traffic signals) TOWN LAW, §64(16); VEHICLE AND TRAFFIC LAW, §§1651, 1652-a, 1652-b, 1660, 1682, … traffic by means of "traffic-control signals" (see Vehicle and Traffic Law, §154) on highways outside of … which are not State highways maintained by the State (see Vehicle and Traffic Law, §§1660[a][5], 1684). Towns are also …
https://www.osc.ny.gov/legal-opinions/opinion-89-22DiNapoli Identifies Problems With Low-Cost Power Program
… it distributed low-cost power to companies, according to an audit released today by State Comptroller Thomas P. … state law, the State Comptroller is required to conduct an audit of NYPA's management and operations every five … cost savings. DiNapoli recommended NYPA: Conduct an independent and objective review of the power allocation …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-identifies-problems-low-cost-power-programComptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of the Clifton Park Water Authority , Cortland County Industrial Development Agency , Middle Country Public Library … is being spent appropriately and effectively.” Clifton Park Water Authority – Water Charges (Saratoga County) …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-2Town of Penfield – Physical Accessibility to Programs and Services (S9-24-39)
… officials could take additional steps to increase physical accessibility to programs and services provided at selected … facilities. Key Findings Of the 679 applicable physical accessibility components (components) we reviewed, we … consider taking additional steps to increase physical accessibility. Specifically: 27 components at the Town Hall, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-penfield-physical-accessibility-programs-and-services-s9-24-39DiNapoli Appoints Top Retirement System Staff
… current member benefit system. She is known for her broad depth of knowledge of complex retirement system issues and …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-appoints-top-retirement-system-staffOversight of Contract Expenditures of Phoenix House New York
… is effectively monitoring its contracts with Phoenix House New York (PHNY) to ensure reimbursed claims are … PHNY was one of six affiliates operated by the Phoenix House Foundation (Foundation), a nationally recognized and … for OASAS-Funded Providers (Guidelines), Phoenix House Personnel Policies and Procedures (Policies), and the …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/oversight-contract-expenditures-phoenix-house-new-yorkVillage of Castile – Water Billing for Letchworth State Park (2021M-1)
… Recreation, and Historic Preservation (State Parks) for water usage for Letchworth State Park (the Park). Key … Village officials did not accurately bill State Parks for water usage. Village officials: Were using incorrect water usage overage rates since June 2017. As a result, they …
https://www.osc.ny.gov/local-government/audits/village/2021/05/28/village-castile-water-billing-letchworth-state-park-2021m-1Selected Payments for Special Items Made to St. Francis Hospital of Poughkeepsie from January 1, 2011 through March 31, 2011
… if BlueCross BlueShield’s (Empire’s) payments to St. Francis Hospital of Poughkeepsie (St. Francis) for special items were made according to the provisions of the agreement between Empire and St. Francis. Background The New York State Health Insurance … determine if BlueCross BlueShields Empires payments to St Francis Hospital of Poughkeepsie St Francis for special items …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-francis-hospital-poughkeepsie-january-1-2011DiNapoli: Under New Tax Cap Calculation, School District Tax Levy Growth Near Zero
… Property tax levy growth for school districts will be capped at 0.12 percent above current levels for the … Thomas P. DiNapoli. The latest calculation affects the tax cap calculations for 677 school districts as well as 10 … Property tax levy growth for school districts will be capped at 012 …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-under-new-tax-cap-calculation-school-district-tax-levy-growth-near-zeroCity of Rome – Physical Accessibility to Programs and Services (S9-24-40)
… Hall, such as accessible parking spaces located on the closest accessible route and signs identifying van accessible …
https://www.osc.ny.gov/local-government/audits/city/2025/02/28/city-rome-physical-accessibility-programs-and-services-s9-24-40XII.10.B Business Continuity Plan – Critical Payments During an Emergency – XII. Expenditures
… 402-4104. Critical payments identified during the SFS shutdown will follow the emergency critical payment process … - Critical Payment Processing 10th floor 110 State Street Albany, NY 12236 For questions regarding the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10b-business-continuity-plan-critical-payments-during-emergencyGenesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)
… million, and officials could not demonstrate the balances in the four remaining reserves, totaling approximately … funds from school districts that may have been used in a more beneficial way for respective taxpayers. Key … action. Appendix B includes our comments on certain issues in BOCES’ response. …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39New York State Comptroller Thomas P. DiNapoli Statement on Enacted Budget
… “The state Legislature and Governor agreed on a new budget during an extraordinarily difficult time. The economic and budgetary impact from the coronavirus … spending, debt and cash flow trends. “Our analysis of the new budget will be forthcoming.” … The state Legislature and Governor agreed on a new budget during an extraordinarily difficult time …
https://www.osc.ny.gov/press/releases/2020/04/new-york-state-comptroller-thomas-p-dinapoli-statement-enacted-budgetBradford Central School District – Claims Auditor (2022M-157)
… complete report – pdf] Audit Objective Determine whether the Bradford Central School District (District) claims … auditor performed a proper claims audit. Key Findings The claims auditor did not perform a proper claims audit … totaling $2.96 million did not contain documentation for the claims auditor to perform a proper audit. The claims …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/bradford-central-school-district-claims-auditor-2022m-157Cherry Valley Fire District - Board Oversight (2019M-141)
… properly established reserve funds, equitably billed for fire protection services, ensured the Treasurer prepared and … reserves or establish a reserve fund policy. Ensure that fire protection contracts were signed, that the services … the capital reserve and a reserve fund policy. Ensure that fire protection contracts are signed, services provided are …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/10/30/cherry-valley-fire-district-board-oversight-2019m-141Urban Choice Charter School - Information Technology (2019M-240)
… have and use their own user accounts when accessing the network and specialized software applications. Adopt …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/06/12/urban-choice-charter-school-information-technology-2019m-240Niskayuna Central School District – Capital Improvement Fund (2019M-134)
… [read complete report - pdf] Audit Objective Determine whether District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/niskayuna-central-school-district-capital-improvement-fund-2019m-134Town of Wawarsing - Recreation Department Records (2019M-20)
… program fees are maintained, and provide the Board with accurate reports. Accounting personnel should reconcile … to Department records and deposits. Officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-wawarsing-recreation-department-records-2019m-20Financial and Organization Capacity
… Adequate Capacity Candid Dun and Bradstreet NYS Department of Labor - WARN NYS Department … Dashboard New York Stock Exchange Securities and Exchange Commission Yahoo Finance Financial Obligations … NYS Department of State – Tax Warrants Pricing and Additional Information New York State Office of General …
https://www.osc.ny.gov/state-vendors/vendrep/financial-and-organization-capacity