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Copiague Fire District – Procurement (2020M-114)
… conflicts of interest existed. No competition was sought for professional services. Officials paid the 12 providers … The District has been contracting with the company for about 10 years. Key Recommendations Provide guidance for procuring professional services through a competitive …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/copiague-fire-district-procurement-2020m-114City of Hornell – Business Improvement District (2018M-38)
… in revenues of at least $3,915 that were unaccounted for and 138 questionable disbursements by the Association’s … Enter into a written agreement with the Association for services to be provided and monitor BID financial …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-hornell-business-improvement-district-2018m-38Pelham Union Free School District – Information Technology (2021M-134)
… prevent unauthorized use, access and loss, and adopted an adequate IT contingency plan. Key Findings District … unauthorized use, access, and loss, and did not adopt an adequate IT contingency plan. In addition to sensitive IT … help prevent unauthorized use access and loss and adopted an adequate IT contingency plan …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/pelham-union-free-school-district-information-technology-2021m-134Nassau County – Consumer Protection: Accuracy of Weights and Measures (S9-24-9)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. … not inspected as required. There was no system in place to maintain a complete and accurate master list of businesses … testing of all weighing and measuring devices used to price goods and whether complete records were maintained …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/nassau-county-consumer-protection-accuracy-weights-and-measures-s9-24-9IV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions
… of goods used to repair or services to maintain assistive, adaptive, and rehabilitative devices for people with … Acquisition – Assistive Technology Purchase of assistive, adaptive, and rehabilitative devices for people with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-serviceCity of Little Falls – Financial Condition Audit Follow-Up (2021M-54-F)
… report – pdf ] [ read complete 2021 report – pdf ] Purpose of Audit The purpose of our review was to assess the City of Little Falls’ (City’s) progress, as of March 2024, in implementing our recommendations in the audit report … The purpose of our review was to assess the City of Little Falls Citys …
https://www.osc.ny.gov/local-government/audits/city/2024/07/03/city-little-falls-financial-condition-audit-follow-2021m-54-fNew York State Comptroller DiNapoli and District Attorney Kindlon: Siblings Indicted for Stealing State Rent-Relief Funds
… electronic monitoring and are due back in court on Jan. 26. The charges filed in this case are merely accusations and …
https://www.osc.ny.gov/press/releases/2026/01/new-york-state-comptroller-dinapoli-and-district-attorney-kindlon-siblings-indicted-stealing-stateOpinion 90-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … by: excluding real property wholly exempt from county taxation; using the total assessed value of property … Whether the allocation of county sales tax revenue required by Tax Law 1262d should …
https://www.osc.ny.gov/legal-opinions/opinion-90-3Opinion 89-40
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMMISSIONERS -- Reimbursement for … for wages lost because the commissioner was subpoenaed to testify in a case in which the fire district was the … and, in that capacity, eligible for reimbursement pursuant to General Municipal Law, §72-o. (2) A volunteer officer or …
https://www.osc.ny.gov/legal-opinions/opinion-89-40Opinion 88-38
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … in the opinion. FEES -- Court Fees (filing fees on appeals to Appellate Divisions and Court of Appeals) CIVIL … are exempt from the filing fees imposed in connection with appeals to the Appellate Divisions and the Court of Appeals …
https://www.osc.ny.gov/legal-opinions/opinion-88-38Opinion 95-23
… by section 119 of the Town Law (34 Opns St Comp, 1978, p 168; 1971 Opns St Comp No. 71-659, unreported). The town …
https://www.osc.ny.gov/legal-opinions/opinion-95-23Opinion 95-31
… AND EMPLOYEES -- Compensation (entitlement of incoming police chief where prior chief declined salary increases) POLICE AND POLICE PROTECTION -- Police Chief (compensation of incoming …
https://www.osc.ny.gov/legal-opinions/opinion-95-31Opinion 93-23
… the opinion. CONFLICTS OF INTEREST -- Electrical Services (chair of planning board who performs work for town and private parties) -- Interest in Contract (chair of planning board in contract with town for electrical … AND PLANNING -- Planning Boards (electrical contractor as chair of board) GENERAL MUNICIPAL LAW, §§801, 803: Whether an …
https://www.osc.ny.gov/legal-opinions/opinion-93-23Opinion 93-4
… BONDS AND NOTES -- Bond Resolution (when two-thirds vote required) -- Referendum Requirements (for tax certiorari judgments) REAL PROPERTY TAXES AND … be authorized by a two-thirds vote of the town board and is neither subject to mandatory referendum nor is the town …
https://www.osc.ny.gov/legal-opinions/opinion-93-4State Comptroller Thomas P. DiNapoli Statement on 2024 State of the State Address
… gaps totaling over $21 billion through State Fiscal Year 2026-27. “With federal pandemic funding winding down, it is …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-2024-state-state-addressRockland County – Budget Review (B23-6-8)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … succeeding fiscal year. Key Findings Based on the results of our review, we found that the significant revenue and … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/county/2023/11/10/rockland-county-budget-review-b23-6-8DiNapoli: School District and Big City Tax Levy Cap at 2% for Second Straight Year
… first applied to local governments and school districts in 2012, limits annual tax levy increases to the lesser of …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-school-district-and-big-city-tax-levy-cap-2-percent-second-straight-yearXI.2.I Unilateral Termination Provisions – XI. Procurement and Contract Management
… a clause provides the vendor with the ability to walk away from its obligations under a contract, without consequence, … the State agency in a position where it is unable to plan a proper allocation of resources, since at any time a … should not be provided with the ability to walk away from its contractual obligations without the consent of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2i-unilateral-termination-provisions2022 Women’s History Month Celebration
… Senate. As the first woman—and African American woman—to lead a New York State legislative conference, Majority Leader … a replay of the event. Select the Play icon below to get started. Comptroller DiNapoli’s Gender Pay Gap Report In …
https://www.osc.ny.gov/events/2022-womens-history-month