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Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… to October 31, 2011. Background The Village of Scotia is located in the Town of Glenville in Schenectady County and … of fines and late fees for parking violations. Determine how much of the bail money in the combined bank account is not …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148Selected Aspects of Discretionary Spending
… State Thruway Authority's discretionary spending complied with Authority guidelines and was reasonable, adequately … Thruway. The Authority strives to provide its customers with a roadway that is safely drivable at a reasonable speed … State Thruway Authority discretionary spending complied with Authority guidelines and was reasonable adequately …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-0Controls Over the Empire State Supportive Housing Initiative
… Objectives To determine whether the Office of Temporary and Disability Assistance’s controls over the … Empire State Supportive Housing Initiative (ESSHI) is part of the Executive’s comprehensive plan for affordable and … Yorkers have access to safe and secure housing. As part of this plan, ESSHI’s goal is to develop 20,000 units of …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/controls-over-empire-state-supportive-housing-initiativeOpinion 89-3
… is avoided ( LeCesse Bros. v Town Board of the Town of Williamson , 62 AD2d 28, 403 NYS2d 950, affd 46 NY2d 960, 415 …
https://www.osc.ny.gov/legal-opinions/opinion-89-3Opinion 91-47
Concerning the appropriate fee to be charged by a Surrogates Court upon the filing of an objection to the issuance of letters testamentary pursuant to section 709 of the Surrogates Court Procedure Act SCPA
https://www.osc.ny.gov/legal-opinions/opinion-91-47Opinion 93-28
… This opinion represents the views of the Office of the State Comptroller at the time it was … if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … Local Highway Assistance ("CHIPs") moneys appropriated by the town board for the repair and improvement of highways …
https://www.osc.ny.gov/legal-opinions/opinion-93-28Opinion 96-21
… a specified maximum amount annually to provide services for the district. The establishment of the town beach erosion … under then existing law because the petition did not ask for a capital improvement whose cost would be financed by the … or alleviate damage resulting therefrom, and to contract for or to construct such jetties, groins, fills, bulkheads or …
https://www.osc.ny.gov/legal-opinions/opinion-96-21DiNapoli Announces Latest Fiscal Stress Scores
… A total of 14 local governments in New York state ended their fiscal year 2023 with a fiscal stress … early warning to local officials about fiscal issues and give the public insight into their communities’ financial …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-announces-latest-fiscal-stress-scoresState Agencies Bulletin No. 191
… Purpose To inform agencies of the new earn codes and increased rates, and to provide agency … 10/25/00 (Administration) and 11/02/00 (Institution). The new codes and the increased rates should be used beginning in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/191-new-earn-codes-overtime-meals-and-intermittent-inconvenience-pay-andOffice of Temporary and Disability Assistance SSP Payments Made to State Employees
… was to determine the appropriateness of New York State Supplemental Program (SSP) Payments the Office of Temporary … SSP, which provides a supplemental benefit to Supplemental Security Income (SSI) recipients and other qualifying New York State …
https://www.osc.ny.gov/state-agencies/audits/2018/01/09/office-temporary-and-disability-assistance-ssp-payments-made-state-employeesTuition Assistance Program – LaGuardia Community College
… Purpose To determine whether LaGuardia Community College complied with the Education Law … Tuition Assistance Program (TAP) awards. Background LaGuardia Community College (LaGuardia), located in Queens, …
https://www.osc.ny.gov/state-agencies/audits/2014/12/04/tuition-assistance-program-laguardia-community-collegeHicksville Water District – Competitive Quotations (2013M-233)
… March 31, 2013. Background The Hicksville Water District is located in the Towns of Oyster Bay and Hempstead, in …
https://www.osc.ny.gov/local-government/audits/district/2013/10/25/hicksville-water-district-competitive-quotations-2013m-233DiNapoli: Public Drinking Water Needs More Protection
… water is a precious resource that we should never take for granted," DiNapoli said. "Water contamination in Hoosick … have to take the lead in strengthening safeguards for public water supplies and improve our response to … In numerous instances, the EPA has failed to set standards for contaminants with harmful health effects. In New York …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-public-drinking-water-needs-more-protectionCanisteo-Greenwood Central School District – Financial Management (2016M-362)
… Purpose of Audit The purpose of our audit was to review the District’s financial … two schools with approximately 920 students, is governed by an elected seven-member Board of Education. Budgeted … District officials overestimated appropriations each year by an average of $1.1 million or 5 percent. District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362Homer Central School District – Financial Condition (2013M-306)
… the District did not actually use the surplus funds or all of the budgeted reserve fund amounts as planned in … the District’s actual needs based on historical trends or other identified needs. Review all reserve balances and … District property taxes, funding one-time expenditures or establishing and funding necessary reserves. … Homer …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306State Comptroller DiNapoli: $360M Needed to Repair Local Dams
… No New York dams are rated "unsafe." However, a majority do not have a condition rating at all, according to … Include dams in capital asset planning and establish long-term financial forecasts for dam maintenance and, if … Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-360m-needed-repair-local-damsState Comptroller DiNapoli Releases Municipal Audits
… identified funds that improperly remained in the treasurer’s custody that should have been turned over to the … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-auditsOversight of Building Construction Site Safety
… New York City (NYC) building construction sites to ensure compliance with applicable codes, laws, and rules for … and complaints and perform inspections to enforce compliance. As the DOB website states, “construction is a … New York City NYC building construction sites to ensure compliance with applicable codes laws and rules for …
https://www.osc.ny.gov/state-agencies/audits/2022/09/01/oversight-building-construction-site-safetyXIII.4.B Travel Advance – XIII. Employee Expense Reimbursement
… Policy References Process and Document Preparation: The OSC Rules and Regulations allow continuous travel advances up … its continuous travel advances to ensure compliance with OSC policy. Employees whose travel situation changes and are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4b-travel-advanceCredit Cards – Travel and Conference Expense Management
… school district to pay for certain travel and conference expenses. This can be accomplished by allowing employees who … a credit card that can be used for large dollar travel expenses that don’t require the traveler to present the … travel purposes cannot be used to charge personal items or expenses. Care should be taken to ensure that employees are …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/credit-cards