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Village of Spencer – Financial Condition (2013M-119)
… to review the Village’s financial condition for the period June 1, 2011, to February 4, 2013. Background The Village of …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Town of Minetto – Financial Condition (2013M-284)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … did not develop a multiyear financial and capital plan to address the Town’s long-term priorities. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284Inspecting Highway Bridges and Repairing Defects
… Purpose To determine if the New York State Thruway Authority (NYSTA) inspects its highway … is identified during an inspection, NYSTA must notify the New York State Department of Transportation (DOT) within one … on Highway Bridges (2012-F-18) … To determine if the New York State Thruway Authority NYSTA inspects its highway …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/inspecting-highway-bridges-and-repairing-defectsTown of Big Flats – Financial Management (2013M-170)
… of our audit was to review the Town’s financial management for the period January 1, 2010, to May 1, 2013. Background … revenues, expenditures, and fund balance available for appropriation. Adopt a fund balance policy governing the … establishing authorized reserves to accumulate money for a future purpose. … Town of Big Flats Financial …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170Improper Medicaid Payments to a Transportation Provider (Follow-Up)
… provider. The audit covered the period September 26, 2012 through December 31, 2016. The audit found that a …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/improper-medicaid-payments-transportation-provider-followCheektowaga Central School District - Capital Project Management (2022M-90)
… the Cheektowaga Central School District (District) Board of Education (Board) and District officials provided … $2 million for five professional service contracts and 39 change orders without obtaining competitive pricing. As a … process. The Board did not review or approve 51 change orders totaling $814,900 that increased Project costs …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90Village of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)
… manner. Key Findings The Board did not: Provide for a timely annual audit of the CFO’s 2022-23 fiscal year financial records and reports. The annual audit for the fiscal year ending May 31, 2023 was not presented to … fiscal concerns with the Village’s general fund for the fiscal year 2022-23, the Board’s ineffective …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-mount-kisco-transparency-fiscal-activities-s9-24-18Freeport Union Free School District – Financial Management (2024M-49)
… to close projected budget gaps totaling $51.4 million for fiscal years 2019-20 through 2022-23. However, none of … million without demonstrating they were reasonably funded. For example: retirement contribution reserve has about $18.9 million, enough to pay annual expenses for almost 13 years. Recommendations The audit report …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49Opinion 95-25
… pursuant to chapter 53 of the Laws of 1995 from a county, city or village which levies real property taxes in excess of … in reply to your inquiry concerning the State Comptroller's authority to withhold local assistance from a county, city … payments to local governments. The provisions of the new section 72(2)(a) established "within the general fund a …
https://www.osc.ny.gov/legal-opinions/opinion-95-25Opinion 90-4
… Uses (financing dredging of pond within village) REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments (special … entire cost of the dredging may be assessed against the property benefited. If the village authorizes such dredging, … issuance of bonds if the village has an interest in the property during the time the obligations are outstanding. …
https://www.osc.ny.gov/legal-opinions/opinion-90-4Opinion 90-27
… they may be elected pursuant to the provisions of article 11 of the Town Law. This is in response to your inquiry … of joint fire districts without petition. Article 11-A of the Town Law (§189-a et seq. ) and article 22-A of … at the meeting for the establishment of the district. August 2, 1990 James M. Steele, Supervisor Town of Avon … …
https://www.osc.ny.gov/legal-opinions/opinion-90-27DiNapoli: Hate Crimes Surged in New York Over the Last Five Years
… New York state has seen a surge in hate crimes over the last five years with 1,089 reported … areas, including education, mental health services, and online safety, where action could be taken to help prevent … bigotry in all its forms so our friends and neighbors can live without the fear of unthinkable violence.” “We commend …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-hate-crimes-surged-new-york-over-last-five-yearsOpinion 92-7
… business) WORDS AND PHRASES -- "Relief" (meaning of for purposes of special acts incorporating volunteer … requesting funds to help him through this "slow period". For purposes of this opinion, we assume the firefighter is … such moneys as follows: ... Such taxes shall only be used for the care and relief of disabled or indigent volunteer and …
https://www.osc.ny.gov/legal-opinions/opinion-92-7Opinion 97 - 12
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Employment Contracts … a consulting engineer who regularly represents developers in matters before the planning board would not appear to raise questions as to potential prohibited interests in town contracts. The secretary, however, would be …
https://www.osc.ny.gov/legal-opinions/opinion-97-12DiNapoli: MTA Faces $9.8 Billion Capital Plan Shortfall
… depend on the amount of capital funding made available by New York state and New York City, and whether the economy … the city to close the remaining $9.8 billion funding gap in its five-year capital program. While we don’t yet know how the gap will be closed, we do know that the public mass transportation system is critical to the state …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-mta-faces-98-billion-capital-plan-shortfallDiNapoli: Audit Recommends Additional Steps to Reduce Student Absenteeism
… for students and districts as a result of their actions on chronic absenteeism. However, without establishing … schools and BOCES; Provide clear guidance to districts on how to set up local attendance codes that will translate …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-recommends-additional-steps-reduce-student-absenteeismDiNapoli Announces New $7 Million Investment in Northern Ireland
… New York State Comptroller Thomas P. DiNapoli today announced … to helping Northern Ireland's businesses grow and is a real endorsement of the strong entrepreneurial spirit which … portfolio of public and private equities, fixed income, real estate and alternative instruments and has consistently …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-announces-new-7-million-investment-northern-irelandDiNapoli: Financial Plan Outlook Has Improved; State Should Now Commit to Further Increasing Reserves
… transparent and timely detailed reporting of the use and administration of federal funds is necessary. Closely monitor …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-financial-plan-outlook-has-improved-state-should-now-commit-further-increasing-reservesNew York’s Economy and Finances in the COVID-19 Era (July 1, 2021)
… Personal Income by Component, Seasonally Adjusted Source: U.S. Bureau of Economic Analysis Personal income … percent in the first quarter of 2021, accounting for over one-quarter of the personal income in New York. Mixed Rebound … 2 – Earnings in New York by Industry, First Quarter 2021 Source: U.S. Bureau of Economic Analysis Earnings in all …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-july-1-2021Opinion 2001-14
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Contracts … meaning of General Municipal Law, article 18) -- Interest in Contract (municipal officer or employee not deemed to have …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14