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Opinion 96 - 14

… and undertakings. These petty cash funds are available to pay, in advance of audit, properly itemized and verified or …

https://www.osc.ny.gov/legal-opinions/opinion-96-14

… supervisor, town councilmen and town clerk. Towns which are not in counties having boards of supervisors may increase … local bills which may be passed by the State Legislature, are contained in article III, §15 of the State Constitution ( … subject-matter in various ways, provided the objectives are naturally connected with the subject matter and the title …

https://www.osc.ny.gov/legal-opinions/opinion-92-13

Opinion 88-38

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … statement in lieu of record on a civil appeal, as required by rule 5530 of this chapter, to a fee of two hundred … municipalities would not be exempt from the fees imposed by section 8022. The only statutes which might arguably …

https://www.osc.ny.gov/legal-opinions/opinion-88-38

Unexpected Delays and Events

… To determine if the Long Island Rail Road has plans to address unexpected delays or events, including addressing the needs of its passengers and reassessing and revising its plans … a State public authority created under Article 5, Title 11 of the Public Authorities Law. One of six MTA constituent …

https://www.osc.ny.gov/state-agencies/audits/2019/02/27/unexpected-delays-and-events

DiNapoli: State Must Improve Oversight of Most Dangerous Sex Offenders

… the state’s most dangerous sex offenders, often failing to make the minimum number of required monthly contacts and not performing mandated curfew checks, according to an audit issued today by New York State Comptroller Thomas … court-ordered conditions of their release. The Act applies to offenders who have been legally determined to suffer from …

https://www.osc.ny.gov/press/releases/2015/12/dinapoli-state-must-improve-oversight-most-dangerous-sex-offenders

Opinion 89-9

… on the issues discussed in the opinion. ABANDONED AND LOST PROPERTY -- Compensation of Employees (disposition of unclaimed paycheck of deceased employee) PUBLIC OFFICERS AND …

https://www.osc.ny.gov/legal-opinions/opinion-89-9

Opinion 92-37

… alarm or fire protection district" must be filed with the county clerk and the State Comptroller. Subdivision 1, …

https://www.osc.ny.gov/legal-opinions/opinion-92-37

DiNapoli: MTA Budget Outlook Improves

… The Metropolitan Transportation Authority (MTA) is on stronger financial footing than seven months ago with $1.9 … of the MTA’s financial plan released today by New York State Comptroller Thomas P. DiNapoli. The MTA plans to use … the MTA has eliminated the 2014 budget gap and reduced out-year gaps to a cumulative total of $240 million from $638 …

https://www.osc.ny.gov/press/releases/2013/09/dinapoli-mta-budget-outlook-improves

DiNapoli: NYC Parks Can Do More to Correct Barriers to People With Disabilities

… and many don’t meet ADA standards, according to an audit by State Comptroller Thomas P. DiNapoli. “Federal law demands … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …

https://www.osc.ny.gov/press/releases/2023/03/dinapoli-nyc-parks-can-do-more-correct-barriers-people-disabilities

DiNapoli: OTDA Needs to Improve Oversight of Services Provided to Those in Homeless Shelters

… of New Yorkers, many of them in need of mental health care or drug addiction services, are in desperate need of … homeless services by either operating shelters directly or contracting with third-party providers. OTDA’s role is to … Living Plan (ILP), administered by the Local District or a third-party provider. The assessment, an evaluation of …

https://www.osc.ny.gov/press/releases/2023/08/dinapoli-otda-needs-improve-oversight-services-provided-those-homeless-shelters

State Comptroller DiNapoli Releases Municipal & School Audits

… New York State Comptroller Thomas P. DiNapoli today announced … were not implemented and one was partially implemented. … New York State Comptroller Thomas P DiNapoli today announced …

https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0

DiNapoli: Better DEC Oversight of Dams Recommended To Prevent Failures and Safeguard Communities

… of compliance with the state’s dam safety regulations to guard against potential costly and life-threatening failures, according to an audit released today by New York State Comptroller …

https://www.osc.ny.gov/press/releases/2025/02/dinapoli-better-dec-oversight-dams-recommended-prevent-failures-and-safeguard-communities

Comptroller DiNapoli Releases Municipal Audits

… computer and communication systems. Auditors reviewed the web browsing history for 10 computers used by 10 employees …

https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits

Borough of Manhattan Community College – Controls Over Bank Accounts (Follow-Up)

… identified multiple internal control weaknesses that CUNY and BMCC officials need to improve related to the use of bank … colleges are required to notify CUNY Central when opening and closing bank accounts. Of the 23 bank accounts that CUNY … were either improper (did not comply with CUNY, State, and/or City policies and procedures) and/or were unsupported. …

https://www.osc.ny.gov/state-agencies/audits/2018/03/06/borough-manhattan-community-college-controls-over-bank-accounts-follow

Wyandanch Union Free School District - Budget Review (B19-7-1)

… of Budget Review The purpose of our budget review was to provide an independent evaluation of the adopted 2017-18 … by $3.4 million (5 percent). Variances were largely due to overestimated State aid ($1.6 million or 4 percent), … deficit of $3.97 million. Variances will be largely due to overestimated State aid ($733,166 or 2 percent), …

https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wyandanch-union-free-school-district-budget-review-b19-7-1

Circleville Fire District – Board Oversight (2013M-343)

… accordance with Board policy. The Board has not adopted an online banking policy and has not entered into an agreement … bank for electronic transfers. The treasurer performed online transactions without Board oversight and bypassed … that the District credit card policy is enforced. Adopt an online banking policy and enter into a written agreement with …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/circleville-fire-district-board-oversight-2013m-343

CUNY Bulletin No. CU-356

… in one of the following titles: Graduate Assistant A, B or C Adjunct Instructor Adjunct Lecturer Adjunct College … amount will print on the employee’s paycheck stub or direct deposit advice statement. Code Narrative … York State Department of Civil Service to start, cancel or change rates for individual employees. Agencies will not …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-356-certain-cuny-employees-eligible-new-york-state-health

DiNapoli: Hamburg Employee Admits $150,000 Theft of Recreation Fees

… program, a children's summer program and recreation hall rental fees. She altered cash reports and submitted them … The Comptroller's office conducted an investigation and audit, discovered the theft and brought the matter to Flynn's … in the State Comptroller's Office for conducting this audit, which allowed us to prosecute this individual," Flynn …

https://www.osc.ny.gov/press/releases/2018/10/dinapoli-hamburg-employee-admits-150000-theft-recreation-fees