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Town of Monroe – Water System Accountability and Electricity Cost Savings (2012M-227)
… Purpose of Audit The purpose of our audit was to determine if the Town could achieve cost savings or … reduce electricity costs for the period January 1, 2011 to January 31, 2012. Background The Town of Monroe is located … and purchased from the Village with the water billed to its customers. The Town could not account for 8,376,160 …
https://www.osc.ny.gov/local-government/audits/town/2013/02/15/town-monroe-water-system-accountability-and-electricity-cost-savings-2012m-227Town of Babylon – Financial Condition and Internal Controls Over Selected Town Operations (2013M-115)
… surplus fund balance decreased from a surplus of $6.1 million to a deficit of $10.5 million. Between 2008 and … the advances were not paid by the end of each fiscal year, and no interest was paid on these temporary loans as … temporary advances are repaid by the end of each fiscal year and with interest, when required. Ensure that payments …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-babylon-financial-condition-and-internal-controls-over-selected-town-operationsOpinion 2000-9
… PUBLIC OFFICERS AND EMPLOYEES -- Compensation (authority to make payment pursuant to performance evaluation program) WORDS AND PHRASES -- … consideration paid to an officer or employee for his or her services, including salary or wages and authorized fringe …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9State 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 … and procedures. Auditors found that cash receipts are kept in an unlocked and unattended cabinet. The cabinet used to …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-0DiNapoli: Scores Reveal Fiscal Stress Continues for Certain Communities
… , this includes 12 counties, 11 cities and 21 towns. For the third consecutive year DiNapoli’s office has … over the past three years, and it is looking tougher for New York’s cities,” said DiNapoli. “While it is clear … DiNapoli noted 14 municipalities were designated in stress for each of the three years since he implemented the system, …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-scores-reveal-fiscal-stress-continues-certain-communitiesState Comptroller DiNapoli Releases Audits
… and post signage informing consumers that they can return their used rechargeable batteries to the retail …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-auditsOpinion 2002-6
… to your inquiry with regard to the designation of a dead end, unpaved town highway as a "seasonal limited use … (Highway Law §205-a[1]). Section 205-a provides that "[s]easonal limited use highways shall be those town highways … and makes no distinction as to whether a highway is a dead end or a through highway, or whether a highway surface …
https://www.osc.ny.gov/legal-opinions/opinion-2002-6DiNapoli: One-in-Four Homeless Shelter Clients with Serious Mental Health Issues Were Not Placed in a Mental Health Shelter
… NYC Department of Homeless Services (DHS) is falling short in meeting the needs of homeless New Yorkers, particularly those with mental health and … or substance abuse issues and individuals were placed in a shelter that could not give them the help they needed. …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-one-four-homeless-shelter-clients-serious-mental-health-issues-were-not-placed-mental-healthRichmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… 7, 2013. Background The Richmond Fire District, located in Ontario County, is a district corporation of the State, … has declined 74 percent from approximately $120,000 in 2010 to $30,000 in 2012 and available cash decreased from $131,000 to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013mNorth Colonie Central School District – Claims Processing (2013M-9)
… September 30, 2012. Background The North Colonie Central School District (District) is located in the Town of Colonie, … approval by the claims auditor. … North Colonie Central School District Claims Processing 2013M9 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9Saranac Central School District – Payroll (2015M-298)
… Purpose of Audit The purpose of our audit was to evaluate the District’s payroll procedures for the period … time records; recording the hours worked or salaries to be paid; making changes to employees’ pay rates, withholdings and deductions and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298Town of Lebanon – Justice Court (2013M-247)
… March 31, 2013. Background The Town of Lebanon is located in Madison County and has a population of 1,332 residents. … failed to account for all moneys received, resulting in a $2,295 shortage in the Justice’s account. The Justice did not prepare monthly …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247State Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced his office completed audits of the Clarence Public Library , Village of Fort Johnson , Town of Green Island , …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … Fire Company, Inc. – Apparent Misappropriation of Funds (Steuben County) After a referral from Steuben County … equipment should be replaced and whether to accumulate funds for replacement in reserves or take advantage of …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-auditsOpinion 94-5
… and Duties (publication in newsletter of articles by individual board members) TOWN BOARD -- Powers and Duties (publication in newsletter of articles by individual board members) TOWN LAW, §116(13): The report … not contain articles by board members which set forth the individual positions or opinions of particular town board …
https://www.osc.ny.gov/legal-opinions/opinion-94-5State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … audits were issued. Fillmore Central School District – Credit Cards and Purchase Cards (Allegany County) Although … to show what was purchased. Hastings-on-Hudson Union Free School District – Information Technology (IT) …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-0More State Investment and Policies Can Create New Opportunities in Hudson Valley Which Saw Unique Gains
… both as an economic engine for their communities and an essential part of our food supply system. This is … trends, seeing growth in both the number of farms and in farmland in some counties. Access to fresh, healthy food also adds to the …
https://www.osc.ny.gov/press/releases/2024/11/more-state-investment-and-policies-can-create-new-opportunities-hudson-valley-which-saw-unique-gainsOpinion 91-46
… This opinion represents the views of the Office of the State Comptroller at the time it was … views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … our views in light of the decision of the Court of Appeals in National Westminister Bank v New York , 76 NY2d …
https://www.osc.ny.gov/legal-opinions/opinion-91-46New York State Comptroller Thomas P. DiNapoli Statement on Reimbursement for Multi-Year Financial Planning for Stressed Local Governments
… our audits and fiscal profiles of communities across New York, my office has continually emphasized the importance of … their budgeting process. “I want to thank the Governor Andrew Cuomo for recognizing the importance of this …
https://www.osc.ny.gov/press/releases/2014/12/new-york-state-comptroller-thomas-p-dinapoli-statement-reimbursement-multi-year-financial-planningVillage of Owego - Board Oversight and Financial Operations (2018M-101)
Village of Owego Board Oversight and Financial Operations 2018M101
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101