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Pember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… oversight of the Library/Museum’s financial activities for the period June 1, 2011 through April 26, 2013. Background The Pember Library and Museum is located in the Village of Granville. The Library/Museum is …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Wyandanch Union Free School District – Budget Review (B23-7-1)
… Wyandanch Union Free School District (District) is located in Suffolk County. Chapter 18 of the Laws of 2020, as amended … in the District ’s general fund as of June 30, 2019. Under Local Finance Law Section 10.10(d), when a school … is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1Cheektowaga Central School District - Capital Project Management (2022M-90)
… for. As a result, voters were not afforded the opportunity to approve or reject the added work. Without the additional … did not ensure change orders were submitted timely to the New York State Education Department (SED) for … competition through bids when required, or request quotes to provide assurance the District is receiving the lowest …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90XII.7.A Responding to Voucher and Expense Report Audit Questions – XII. Expenditures
… SECTION OVERVIEW AND POLICIES The Bureau of State Expenditures’ (Bureau) auditors may need additional … must include the name, email address, and phone number of the new contact. Since the traveler’s supervisor and/or … report to the agency. There will be a higher likelihood of returns if agencies do not respond to requests within 24 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7a-responding-voucher-and-expense-report-audit-questionsXII.6.P Processing a Payment to a Military Address – XII. Expenditures
… first request a single payment vendor ID from the Office of the State Comptroller’s Vendor Management Unit. Please … refer to Section 6.D - Paying a Single Payment Vendor of this Chapter for information on how to process a single … payments to military addresses, please contact the Bureau of State Expenditures’ Customer Service Help Desk at (518) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6p-processing-payment-military-addressTown of Summerhill – Fund Balance and Budget Monitoring (2013M-27)
… the general fund had to borrow money from the highway fund in 2012 so it could pay its obligations. Four of the five Board members did not receive budget status reports during the year. As a result, budget …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-summerhill-fund-balance-and-budget-monitoring-2013m-27Town of Minetto – Financial Condition (2013M-284)
… operations in succeeding years’ budgets. Provide the Board with budget status reports and reconciled cash balances on a …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284Village of Spencer – Financial Condition (2013M-119)
… our audit was to review the Village’s financial condition for the period June 1, 2011, to February 4, 2013. Background … If the Board believes it is necessary to accumulate money for a future planned purpose, it should consider formally establishing authorized reserves as provided for in statute. The Board may also choose to use the excess …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Improper Medicaid Payments to a Transportation Provider (Follow-Up)
… provides transportation to medically necessary services for recipients who are unable to obtain transportation on … payments for a period of six years. If the information is incomplete, unacceptable, or false, any Medicaid payments … 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-followTown of Big Flats – Financial Management (2013M-170)
… January 1, 2010, to May 1, 2013. Background The Town of Big Flats is located in Chemung County and has a population … Town of Big Flats Financial Management 2013M170 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170DiNapoli: 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 instances in 2023, marking the highest number since data collection and annual reporting were mandated by New York’s Hates Crimes … New York state has seen a surge in hate crimes over the last five years with 1089 reported instances in 2023 …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-hate-crimes-surged-new-york-over-last-five-yearsOpinion 90-27
… in the opinion. FIRE COMMISSIONERS -- Appointment (in joint fire district) FIRE DISTRICTS -- Establishment of (joint fire district) TOWN BOARD -- Powers and Duties (appointment of commissioners of joint fire district); (establishment of joint fire district) …
https://www.osc.ny.gov/legal-opinions/opinion-90-27Opinion 90-4
… Uses (financing dredging of pond within village) REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments (special …
https://www.osc.ny.gov/legal-opinions/opinion-90-4Opinion 95-25
… which takes account of factors such as population, average full value of real property, and personal income per capita …
https://www.osc.ny.gov/legal-opinions/opinion-95-25DiNapoli: MTA Faces $9.8 Billion Capital Plan Shortfall
… be closed, we do know that the public mass transportation system is critical to the state and city economies” DiNapoli …
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
… The State Education Department (SED) has stepped up efforts to combat chronic … student absenteeism, but an audit released today by New York State Comptroller Thomas P. DiNapoli identified … of school entirely," said DiNapoli "The State Education Department is doing well cautioning parents and school …
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
… Fund (Fund) is investing $7 million (£5 million) in Northern Ireland through the Bank of Ireland Kernel … (NI). The fund, managed by Kernel Capital, was established in 2013 by Invest Northern Ireland and Bank of Ireland to … growth. “We’re pleased to announce another investment in Northern Ireland’s dynamic economy that will provide a …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-announces-new-7-million-investment-northern-irelandOpinion 97 - 12
… whereby the recording secretary of the town planning board is employed by a consulting engineer who regularly represents … however, would be prohibited from performing services for the engineering firm in relation to any matter before, or … information acquired in the course of his or her official duties or using such information to further his or …
https://www.osc.ny.gov/legal-opinions/opinion-97-12Opinion 92-7
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association (use of tax moneys to pay debts incurred in the operation of a volunteer's … Exempt Firemen's Benevolent Association may expend foreign fire insurance tax moneys to pay debts incurred in …
https://www.osc.ny.gov/legal-opinions/opinion-92-7DiNapoli: NYC's Miscellaneous Revenues Experience Slow Growth Post Pandemic
… reached an estimated $6.7 billion in fiscal year (FY) 2025, 11% higher than in FY 2019, and weaker than the 29% … an estimated 8% of revenues from city funds in FY 2025. Economic Activity Fuels Weakness for Some Revenue … amid social distancing and stay-at-home policies. In FY 2025, the city estimates that fines and forfeitures grew 27% …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-nycs-miscellaneous-revenues-experience-slow-growth-post-pandemic