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Opinion 90-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether the allocation of county sales tax revenue required by Tax Law 1262d should be made on the basis of the full valuations used to apportion the county …
https://www.osc.ny.gov/legal-opinions/opinion-90-3State Comptroller DiNapoli Releases Municipal Audits
… being made. Kingston Housing Authority – Board Oversight (Ulster County) The board did not provide adequate oversight … were overstated by about $3 million as of Dec. 31, 2019. In addition, bank reconciliations were not performed. …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 90-4
… whether, assuming that the village is authorized to do the work, bonds may be issued to finance the cost of the … and adequate consideration (see, e.g., 1989 Opns State Comp No. 89-50, p 112; 1987 Opns State Comp No. 87-27, p 43; … acquire the necessary rights prior to performing any work on the private property. With respect to the method of …
https://www.osc.ny.gov/legal-opinions/opinion-90-4Lead Poisoning Prevention Program
… Implement the proper internal controls and quality assurance measures to provide adequate assurance that LeadWeb data is complete and accurate before …
https://www.osc.ny.gov/state-agencies/audits/2019/08/08/lead-poisoning-prevention-programState Authority Contracts on Open Book NY
… Information on three categories of State authority contracts is displayed on Open Book NY. … Contracts Under the Public Authorities Reform Act of 2009 , the Comptroller is authorized , at his discretion, … over $50,000. Accordingly, as the Comptroller’s oversight of State authority contracts is limited by the thresholds …
https://www.osc.ny.gov/public-authorities/state-authority-contracts-open-book-nyComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Ausable , Fishers Island Waste Management District , Town of Guilderland , Plattsburgh Housing Authority , Town of … P DiNapoli today announced his office completed audits of the Town of Ausable Fishers Island Waste Management …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-auditsSaratoga County – Financial Condition (2013M-235)
… our audit was to review the County’s financial condition for the period January 1, 2010, to May 31, 2013. Background Saratoga County covers an area of approximately 840 square miles and has a population of approximately … the general fund’s financial position and the fund used to account for the operations of Maplewood Manor (the …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/saratoga-county-financial-condition-2013m-235Comptroller DiNapoli Releases Municipal Audits
… not safeguarded because it was kept in an unlocked filing cabinet in the secretary’s office and was accessible to other …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Town of Catskill , Flanders Fire District , Plymouth Fire District , Town of Russia and Schuyler … “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Home Ownership Grants Helping Low- and Moderate-Income New Yorkers
… which is a division of New York State Homes and Community Renewal, provides up to $40,000 in grants to existing and … such as bonuses. New York State Homes and Community Renewal agreed with the audit findings. Their responses to … on housing include: New York State Homes and Community Renewal: Low Income Housing Trust Fund Program Division of …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-home-ownership-grants-helping-low-and-moderate-income-new-yorkersTown of Ontario – Board Oversight and Information Technology (2013M-105)
… The Town of Ontario is located in Wayne County and has a population of 10,135. The Town is governed by an elected … expenditures, and the amount of fund balance that would be available and used to balance the budget. These inaccurate … fund. Adopt an information breach notification policy and a comprehensive disaster recovery plan. …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-ontario-board-oversight-and-information-technology-2013m-105Town of Wawayanda – Financial Management and Information Technology (2013M-260)
… County, has a population of approximately 7,300. The Town is governed by an elected five-member Town Board which …
https://www.osc.ny.gov/local-government/audits/town/2013/11/29/town-wawayanda-financial-management-and-information-technology-2013m-260Division of Housing and Community Renewal Bulletin No. DH-114
… is to inform the Division of Housing and Community Renewal of OSC’s automatic processing of the April 2021 DC 37 … Unit – BU67 in the Division of Housing and Community Renewal who meet the eligibility criteria are affected. … Division of Housing and Community Renewal Bulletin No DH114 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-114-april-2021-district-council-37-dc-37-performanceAudit Committee Charter Guidance and Template
… of the audit committee charter. Audit Committee Charter Template All italicized sample wording represents statutory … Audit Committee Charter Guidance and Template …
https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-templateWellsville Central School District – Financial Management (2017M-159)
… School District is located in the Towns of Alma, Andover, Independence, Scio, Wellsville and Willing in Allegany …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159Comptroller DiNapoli Releases Municipal Audits
… office completed audits of the Allegany Engine Company , Columbia County and the Town of Tuxedo . “In today’s fiscal … fundraiser savings account without board approval. Columbia County – Court and Trust Funds (2014M-353) The … his office completed audits of the Allegany Engine Company Columbia County and the Town of Tuxedo …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1Central Islip Union Free School District – Financial Management (2013M-380)
… Key Recommendations Develop and adopt budgets that include realistic estimates for revenues and expenditures …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… Adopt budgets that reflect the District’s actual needs and include realistic estimates based on historical trends or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andRoxbury Central School District – Financial Condition (2013M-207)
… audit was to evaluate the District’s financial condition for the period July 1, 2011, to May 23, 2013. Background The … five elected members. The District’s budgeted expenditures for the 2013-14 fiscal year are approximately $10 million. … generated over $2.4 million in operating surpluses for the fiscal years ending in 2008 to 2012. To reduce the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207Fuel Purchases
… Purpose To determine whether the whether the Rochester-Genesee Regional Transportation Authority (Authority) is purchasing the correct type of fuel, paying the proper amount for the … To determine whether the whether the RochesterGenesee Regional Transportation …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/fuel-purchases