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School Tax Relief (STAR) Program (2012-MS-6)
… Purpose of Audit The purpose of our audit was to review local … - just for exemptions with this specific risk indicator (i.e., having a mailing address that receives STAR exemptions for multiple parcels). Local assessors do not have the ability to search the Office of Real Property …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6IX.5.A Billing for Non-Onboarding Agencies – IX. Federal Grants
… that have not yet started using ESA are considered to be Non-Onboarding agencies. Non-Onboarding agencies: … own agency PCBU Use the Commitment Control Module in SFS to budget for Federal Grant Projects Split costs manually on … Federal and State share if applicable, but are required to set up Funds Distribution to determine what charges will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5a-billing-non-onboarding-agenciesTown of Gardiner – Selected Financial Activities (2013M-67)
… Purpose of Audit The purpose of our audit was to examine internal … $75,000, despite no express authority for the Town to do so, and the payment of $50,000 to the NPF toward the NPF’s … actions if it determines that the amount was not correct. Do not conduct fund-raisers for NFP organizations and have a …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-gardiner-selected-financial-activities-2013m-67Town of Black Brook – Financial Condition of Sewer and Water Districts (2012M-216)
… 31, 2012. Background The Town of Black Brook is located in Clinton County and has approximately 1,500 residents. The … reserve which totaled $106,374 for 2009 and $107,609 in 2011 that is not related to the individual sewer district. … sewer district could experience another operating deficit in 2012 totaling $4,610, which will further reduce unexpended …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-black-brook-financial-condition-sewer-and-water-districts-2012m-216DiNapoli Announces Lowered Fees for New York State's 529 College Savings Direct Plan
… New York State Comptroller Thomas P. DiNapoli today announced a new reduction in management fees for the state’s 529 College …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-announces-lowered-fees-new-york-states-529-college-savings-direct-planState Comptroller DiNapoli Releases School Audits
… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … school districts annually spend approximately $60 billion in federal, state and local funds. For additional background … have not used the more than $5.2 million residing in the debt service fund for debt service expenditures and …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-1Opinion 2001-14
… interest in an agreement between the town and the village for the provision of services by the village that are related … interest in contracts between the town and village for the provision of services by village mechanics on town … the village has agreed to provide the use of its mechanics for repairing town-owned trucks and equipment in the event …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14New York City’s Uneven Recovery: Mothers in the Workforce
… Mothers in NYC Continue to Face High Unemployment Rate as Nation’s … to mitigate the spread of the virus. Nationally, mothers in the workforce experienced a larger increase in unemployment than fathers. While New York City saw a …
https://www.osc.ny.gov/reports/osdc/new-york-citys-uneven-recovery-mothers-workforceDiNapoli Releases Bond Calendar for Third Quarter
… The anticipated new issuances in the third quarter compare to past planned new issuances of approximately $4.95 billion … scheduled at the request of the issuer and done pursuant to their borrowing programs. The third quarter new money borrowings are expected to include the following: Dormitory Authority of the State of …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-releases-bond-calendar-third-quarterComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … bid and when written or verbal quotes should be obtained for purchases not required to be bid. Town officials review … these policies annually to ensure they provide guidance for officials and employees to follow when bidding is not …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … long-term financial and capital/infrastructure plans to set forth the town’s objectives and goals. The board also has not established any policies or procedures to govern the level of fund balance to maintain for each …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-auditsReporting of Billboard Income
… We also determined whether penalties were being assessed in accordance with the City Administrative Code for the … (Division) is responsible to ensure that all real property in New York City (City) is valued fairly, accurately and … consistently. To accomplish this mission, the Division, in part, relies on the accurate submission of an RPIE from …
https://www.osc.ny.gov/state-agencies/audits/2013/08/15/reporting-billboard-incomeDiNapoli Releases Bond Calendar for Second Quarter
… upon execution of all project approvals required by law. The schedule is released by the committee to assist …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-releases-bond-calendar-second-quarterOpinion 2002-8
… by the district and no indebtedness is outstanding to accomplish the purposes of the district, the district may be dissolved, subject to public hearing requirements, if the town board determines it to be in the public interest. Certified copies of the board's …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8Opinion 90-13
… has authority, at the request and expense of a village, to install sewer pipe for a village sewer project in … with a DOT road reconstruction project. This is in reply to your letter concerning installation of sewer pipe for a … road project by means of a change order. While you consent to the consolidation of the two projects through the change …
https://www.osc.ny.gov/legal-opinions/opinion-90-13Conferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… by officers and employees while attending conferences. A “conference” is defined as a convention, conference, or school conducted for the betterment of any local government or school district. A conference also includes any convention or conference of …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesAvoca Central School District – Procurement (2025M-29)
… School District (District) officials make procurements in accordance with statutory requirements and District … school district (district) purchases should be made in the best interest of the taxpayers. One method for ensuring that goods and services are acquired in a cost-effective manner is to create as much competition …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-procurement-2025m-29Remsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mState Comptroller DiNapoli Releases Audits
… today the following audits have been issued. Office of General Services – Capital Asset Management (2022-S-32) … from the initial audit. Department of Health – Medicaid Program – Improper Payments for Drugs Without a … patients, requires drug manufacturers to enter into a national drug rebate agreement (NDRA) in exchange for state …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-auditsOpinion 97 - 12
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Employment Contracts … engineer who appears before the board) GENERAL MUNICIPAL LAW, §§801, 805-a: An arrangement whereby the recording …
https://www.osc.ny.gov/legal-opinions/opinion-97-12