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Opinion 93-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- … the board member in attending a conference. You state that the board member would pay to the district, prior …
https://www.osc.ny.gov/legal-opinions/opinion-93-12DiNapoli: Finger Lakes Group Homes Overpaid for Food and Supplies, Wasting Taxpayer Money
… The state’s Office for People with Developmental Disabilities’ Finger Lakes … Service Office (DDSO) skirted state procurement laws for more than 1,400 purchases worth more than $1 million, … advantage in obtaining the state’s business and overpaid for hundreds of household items, according to an audit …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-finger-lakes-group-homes-overpaid-food-and-supplies-wasting-taxpayer-moneyState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … Therefore, there was no segregation of duties. Track state and local government spending at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … prices in the system and the bills were calculated based on the outdated prices resulting in billing errors totaling … of fund balance each year and increase real property taxes to close budget gaps. However, the district incurred …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… or to the comptroller’s office. City of Gloversville – Parking Violation Operations (Fulton County) City officials … procedures for pursuing the collection of unpaid parking violations or set a benchmark for collection rates. … through April 2016, which represents 61 percent of total parking violations. The city could have collected an …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-municipal-auditsCity of Yonkers – Budget Review (B18-6-6)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … when preparing the 2019-20 budget, the District will have to find additional funding sources and/or reduce services, … impact on students and residents. The City continues to rely on nonrecurring revenue, such as specialized State …
https://www.osc.ny.gov/local-government/audits/city/2018/05/18/city-yonkers-budget-review-b18-6-6Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Campbell-Savona Central School District , … district and charter school finances and operations, my office continues to provide taxpayers the assurance that … officials did not keep their inventory list up-to-date when computers were deployed to various locations or when …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-1Albany Community Charter School – Financial Operations (2013M-185)
… Audit The purpose of our audit was to evaluate the process for selecting and negotiating the related financial terms for the building space needed for school operations and the … a revised compact contract with the Foundation that increases the fee from 1 percent in for the 2012-13 school …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/albany-community-charter-school-financial-operations-2013m-185Area #12 – Information Technology Contingency Planning – Information Technology Governance
… to prepare an IT contingency plan will vary depending on the size and sophistication of your local government’s or … and backup procedures can be found in the Office of the State Comptroller’s publication entitled Local Government …
https://www.osc.ny.gov/local-government/publications/it-governance/area-12-information-technology-contingency-planningOvertime and Other Time and Attendance Matters Found in the Use of Certain Federal Funds
… $25.5 million, respectively. A great portion of the work on these projects is performed by employees assigned to the … and accountability in the spending of its funds on these projects. Key Findings In certain instances, the … amount of overtime (from 18 to 24 hours in one day) on two separate occasions. Working an excessive amount of …
https://www.osc.ny.gov/state-agencies/audits/2014/01/24/overtime-and-other-time-and-attendance-matters-found-use-certain-federal-fundsOpinion 88-3
… that bear on the issues discussed in the opinion. FINES AND PENALTIES -- Distribution by State Comptroller (fines for … Fund. You ask that we review the provisions of subdivision two of section 52 of the Workers' Compensation Law (WCL) … of section twenty-seven of the town law and section one hundred eighty-five [now section 4-410(1)(b)] of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-3Comptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of the Glens Falls Housing Authority , Town of Groveland , Town of Hammond , … (St. Lawrence County) The clerk did not always record, deposit, disburse and report all moneys collected in a timely …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-auditsOpinion 2002-6
… -- Improvements (whether required at request of adjacent property owners based solely on highway failing to meet … and, if the highway may not be so designated, whether the statute requires the upgrade and expansion of the highway, at … designation of seasonal limited use town highways. This statute authorizes a town highway superintendent to …
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
… were not placed in a substance abuse shelter. In one case, a client assessed with alcohol dependence had 60 … specialized services can lower the risk. Especially in the case of clients with serious mental illness, placements … and social workers, but too often this is not the case, DiNapoli’s audit found. Placements were also an issue …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-one-four-homeless-shelter-clients-serious-mental-health-issues-were-not-placed-mental-healthRensselaer City School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-153)
… The District has an internal auditor who provides training on extra-classroom activity funds to other school districts; … including procedures for record keeping, closing out inactive clubs and disposing of the related moneys. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/rensselaer-city-school-district-internal-controls-over-extra-classroomDepartment of Social Services – Monitoring of Service Provider Agreements (2016-MS-1)
… sufficient documentation. The Departments are required by New York State Social Services Law (Law) to use performance-based …
https://www.osc.ny.gov/local-government/audits/county/2016/07/19/department-social-services-monitoring-service-provider-agreements-2016-ms-1Elmont Public Library – Board Oversight and Professional Services (2014M-060)
… July 1, 2011 through April 30, 2013. Background The Elmont Public Library (Library) is located in the Town of Hempstead in Nassau County, and is governed by …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060Town of Bangor – Board Oversight (2012M-193)
… Purpose of Audit The purpose of our audit was to review the internal controls over selected Town operations for the period January 1, 2011, to May 31, 2012. Background The Town of Bangor is located in … Officer. The Board did not require the Officers to remit the fees they collected to the Town. Instead, it …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-bangor-board-oversight-2012m-193CUNY Bulletin No. CU-735
… requirements will be covered under the New York State Paid Family Leave program (PFL). The New York State Department of Financial Services has announced that the … wage, up to the statewide average weekly wage. Based on the 2022 average weekly wage amount, the maximum employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-735-cuny-nys-paid-family-leave-additional-bargaining-unitsNew Suffolk Common School District – Selected Financial Operations (2013M-197)
… period July 1, 2011 through March 31, 2013. Background The New Suffolk Common School District is located in the Town of … presented to the Board for audit and approval. … New Suffolk Common School District Selected Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013m