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Amsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… tenants and subsidies from HUD. Key Findings The Board does not audit claims and has not designated a claims auditor …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporationsNewark School District Public Library – Board Oversight (2014M-54)
… $614,000. Key Findings Although the Board had adopted an investment policy pursuant to statutory requirements, it did … to disburse payroll by accessing the Library’s bank account and withdrawing enough funds to cover payroll, … Adhere to and enforce all provisions of its investment policy, divest from all improper investments and …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54Comsewogue Public Library – Cash Disbursements and Procurement (2013M-316)
… would not require prior Board approval. The Treasurer does not sign all checks to pay claims. Rather, the Board …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/comsewogue-public-library-cash-disbursements-and-procurement-2013m-316Town of Forestport – Financial Management (2013M-184)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition for the period January 1, 2012, to December 31, 2012. Background The Town of Forestport is … $44,158 for the sewer fund. Key Findings The Board needs to improve its budgeting practices and enhance its oversight …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184Roosevelt Fire District – Length of Service Award Program (2025M-40)
… complete report - pdf] Audit Objective Determine whether the Roosevelt Fire District (District) Board of Fire Commissioners (Board) properly monitored the District’s length of service award program (LOSAP). Key … Determine whether the Roosevelt Fire District District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40Opinion 88-51
… is intended to restore the lake to its original condition and need not be undertaken annually or at shorter intervals. … all moneys in a repair reserve fund have been expended and the town board has determined that there is no longer a … "Reserve Fund". The town board wishes to use the funds and accumulated interest to pay for the dredging of the lake. …
https://www.osc.ny.gov/legal-opinions/opinion-88-51Vendor File Advisory No. 11
Selecting the Correct Vendor Location in SFS
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/11-vendor-locationOpinion 99-1
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … based on the express statutory language of section 217(j), it is clear that the assets of a service award program for … while actively engaged in providing line of duty services. It is clear that the references to additional benefits for …
https://www.osc.ny.gov/legal-opinions/opinion-99-1Opinion 92-53
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … [Edited for Publication] SALES TAX -- Distribution of (necessity of State Comptroller's approval in absence of … Whether the State Comptrollers approval is required of the countys new sales tax distribution formula …
https://www.osc.ny.gov/legal-opinions/opinion-92-53State Agencies Bulletin No. 572
Describe data on the automated Correction Report
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/572-automated-correction-report-transaction-changes-time-entry-pageUse of Foreign Fire Insurance Tax Money (2017-MS-5)
… of the Paid Fire Department of the City of Yonkers, New York, Inc. (Yonkers) [pdf] ; and the City of Rochester … fire companies providing the service. Key Findings While all six entities had a process for administering FFI tax … it is operating as intended. Officials should ensure that all FFI money is disbursed in accordance with State law, …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5Comptroller DiNapoli and A.G. Schneiderman Announce Arrest and Indictment of Defendant Accused of Theft of Over $50,000 in New York State Pension Benefits
… in the Second Degree, a class C felony, in Albany County Court. Cizik is alleged to have stolen over $50,000 in … charge. She was arraigned on the indictment before Supreme Court Justice Roger McDonough in Albany County Court and entered a plea of not guilty. Cizik was remanded to …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-and-indictment-defendant-accused-theft-overState Comptroller DiNapoli Releases Audits
… activities. Hudson River Park Trust: Selected Financial Management Practices (2016-F-22) A prior audit found the … State Education Department (SED): Lois Bronz Children's Center Inc., Compliance with the Reimbursable Cost Manual … (2017-S-11) Auditors identified several matters that management should address to improve the authority's …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-auditsCost-Saving Ideas: Evaluating Solid Waste Collection Options
… may include one or more large containers for solid waste in a centralized location. Transportation costs can make … cost of collection services by reducing manpower. Changes in frequency of service, method of collecting recyclables and … real property tax revenues, taxpayers may resist increases in their tax bills. Seeking Competition A local government …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluating-solid-waste-collection-optionsOpinion 93-1
… we cited the Court of Appeals case of People ex rel Church v Hopkins , 55 NY 74, which involved a clerk who had … of Insurance. The pertinent statute in People ex rel Church , supra , contained provisions similar to County Law, … which would suggest that the analysis in People ex rel. Church , supra , is no longer valid. Therefore, 17 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-93-1DiNapoli: The Mayor's Proposed Budget Takes Large Steps In Addressing Outstanding Labor Contracts
… jobs (compared to the same period one year earlier). In early May, the city announced that it had reached a nine-year … agreement with the United Federation of Teachers, which represents 37 percent of the city’s workforce. The city, … between the city and the Municipal Labor Committee, which represents the city’s unions. The city has agreed to report …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-mayors-proposed-budget-takes-large-steps-addressing-outstanding-labor-contractsState Comptroller DiNapoli Releases Municipal Audits
… County – Supplemental Nutrition Assistance Program (SNAP) and Childcare Assistance Program (CCAP) Auditors reviewed 50 approved and 30 denied SNAP cases and determined that Department of Social Services … needed to process SNAP applications correctly and in a timely manner. Department officials also did not have …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-auditsVillage of Herkimer – Payroll (2025M-37)
… instances was not adequately documented or consistent with la …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37Opinion 98-12
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … all funds raised or collected by the authorities in a city for school purposes or to be used by the board of education … that the school fund is a "fund" of the city within the meaning of section 9-a. Ordinarily moneys in a city's general …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Opinion 89-64
… NEW YORK CONSTITUTION, ARTICLE VIII, §1; GENERAL MUNICIPAL LAW, §247; VILLAGE LAW, §1-102(1): When purchasing … terms, including price, in the public interest. This is in reply to your inquiry concerning a village which … In the absence of a statutory procedure for determining what a municipality may pay to purchase real property, the …
https://www.osc.ny.gov/legal-opinions/opinion-89-64