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State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-municipal-auditsXIV.7 Monitoring Payments Made to Vendors – XIV. Special Procedures
… which shows a listing of payments made to vendors. It is important that designated Business Unit staff review the … or to improper transactions. Reviewing these transactions is an important part of the State’s internal control system. … Creation Date Amount The navigation path to this report is: Enterprise Menu>SFS Applications>SFS Reports>Accounts …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv7-monitoring-payments-made-vendorsTransportation – 2023 Financial Condition Report
… good to excellent, a 1.1 percentage increase since 2021. Bridge Conditions Have Improved Since 2018, But Are Worse … State was responsible for maintaining 8,535 bridges.* A bridge is considered in poor condition if it has … to one or more major components. The fact that a bridge is in poor condition does not imply that it is unsafe …
https://www.osc.ny.gov/reports/finance/2023-fcr/transportationValhalla Union Free School District – Network User Accounts (2022M-26)
… adequately managed network user accounts in order to help prevent unauthorized use, access and/or loss. Key … not adequately manage the District’s network user accounts to help prevent unauthorized use, access and/or loss. In addition to sensitive information technology (IT) control weaknesses …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/valhalla-union-free-school-district-network-user-accounts-2022m-26State Comptroller DiNapoli Releases School District Audits
… new bus acquisitions resulting in a potential revenue loss of $477,200. During the audit, the business manager prepared and submitted state aid forms for three of these buses. The district unnecessarily borrowed more than …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-0Opinion 88-33
… may not be used to pay the cost of the improvements. This is in reply to your letter concerning the authority of a … The cost of constructing the necessary laterals is estimated to be $8,000. You state that the town does not … you indicate that the cost of operation and maintenance is raised on an ad valorem basis. However, under section …
https://www.osc.ny.gov/legal-opinions/opinion-88-33Opinion 88-69
… of the municipality to a place for treatment of such illness or injury. Therefore, since section 122-b authorizes …
https://www.osc.ny.gov/legal-opinions/opinion-88-69Windows Domain Administration and Management
… applications for 53 agencies. As part of its services, ITS is responsible for maintaining Active Directory domains on behalf of the State’s Executive agencies. A domain is a group of interconnected devices, such as computers and … and authorization in a Microsoft Windows environment, it is vital to ensure that appropriate controls are in place and …
https://www.osc.ny.gov/state-agencies/audits/2023/05/31/windows-domain-administration-and-managementAllegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… speculative project involving the purchase of land and installation of a water line. The Board failed to use …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internalOracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… and implement a process to compare leave accrual records with other attendance records to ensure that the leave …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualTown of LaGrange – Selected Financial Activities (2013M-107)
… September 30, 2012. Background The Town of LaGrange is located in Dutchess County and serves approximately 15,700 residents. The Town is governed by the Town Board which comprises the Town … cases to the Justice Court Fund. Ensure that back-up data is kept at an offsite location. Use web filters to limit …
https://www.osc.ny.gov/local-government/audits/town/2013/07/12/town-lagrange-selected-financial-activities-2013m-107Town of Parma – Financial Management and Information Technology (2012M-96)
… 1, 2010, to January 20, 2012. Background The Town of Parma is located in Monroe County. The Town is governed by the Town Board, which comprises four elected … over the Town’s financial software application who is independent of the financial recordkeeping functions. The …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96DiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… card helps retailers connect unused balances to a person’s name, making it easier for DiNapoli’s office to reunite New … is lost or goes unused. Retailers can provide OUF with a name if the person registers the gift card online, if they …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsElecting the Section 383-e or 383-f Retirement Plan – Special 20- and 25-Year Plans
… IMPORTANT: Electing coverage under Section 383-e or 383-f is irrevocable and will apply to all subsequent employment in … Call 866-805-0990 (press 2, then follow the prompts). It is especially important to speak to a representative about … listed as creditable above would be classified as. What is the deadline to elect one of these plans? For members who …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/electing-section-383-e-or-383-f-retirement-planOpinion 88-41
… the presentation of such programs with town property. This is in response to your letter concerning the expenditure of … for any of the purposes authorized by law...." It is well settled that, absent express statutory authority, … 2 McQuillin, Municipal Corporations, §10.39). However, it is also well settled that, subject to applicable civil …
https://www.osc.ny.gov/legal-opinions/opinion-88-41Opinion 88-68
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. ZONING AND PLANNING -- Planning Boards (authority of individual member to vote on matter of personal interest) … Whether a member of a town planning board is disqualified from considering and …
https://www.osc.ny.gov/legal-opinions/opinion-88-68Opinion 94-9
… which was widely read and circulated within the Town of Tonawanda, but which did not have a second class mailing … enacted that it had general application beyond the Town of Tonawanda (see, e.g., Memorandum to the Governor by the … affd 268 App Div 765, 50 NYS2d 168 revd on other grnds 294 NY 305 cert den 66 S Ct 60, 326 US 744, 90 L Ed 445). In this …
https://www.osc.ny.gov/legal-opinions/opinion-94-9DiNapoli: Homeless Families, Adults Living in Squalid Shelters Due to Oversight Failure
… a badly-needed statewide review of this vital support system,” DiNapoli said. “Homelessness is a problem throughout …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-homeless-families-adults-living-squalid-shelters-due-oversight-failureOpinion 91-32
… a public benefit corporation. The county, however, is precluded by this prohibition from reimbursing property … it in the nature of inverse condemnation. (3) The OCRRA is neither expressly nor implicitly authorized to establish a … by OCRRA of any real property designated as the site for any facility shall be subject to approval of the …
https://www.osc.ny.gov/legal-opinions/opinion-91-32DiNapoli Statement on Proposed Federal Budget
… budget will hurt New Yorkers. I urge the Administration to provide the details as soon as possible so New Yorkers and …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-statement-proposed-federal-budget