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Town of Lloyd - Information Technology (2019M-36)
… Determine whether Town officials ensured the Town’s Information Technology (IT) systems were adequately secured and protected against unauthorized use, access and loss. Key Findings Employees accessed nonbusiness websites for personal use. The Board did not provide IT security awareness …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-lloyd-information-technology-2019m-36Eggertsville Fire District – Financial Activity (2017M-27)
… Purpose of Audit The purpose of our audit was to determine whether District controls were … The Eggertsville Fire District is a district corporation of the State, distinct and separate from the Town of Amherst …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/eggertsville-fire-district-financial-activity-2017m-27Town of Shelby – Supervisor’s Financial Responsibilities Audit Follow-Up (2021M-121-F)
… The Board is responsible for the general oversight of the operations and finances. The Supervisor serves as the Town’s chief executive officer and chief financial officer responsible for the …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/09/13/town-shelby-supervisors-financial-responsibilities-audit-follow-2021m-121Opinion 2001-14
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST … village for the provision of services by village mechanics on town machinery and equipment. We are informed that the … the town pays the village for the mechanical work based on the mechanic's usual village hourly wages plus benefits. …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14Opinion 2007-8
… The audit must be conducted by an independent certified public accountant or independent public accountant and must indicate whether the fire company …
https://www.osc.ny.gov/legal-opinions/opinion-2007-8Opinion 90-41
… or statutory amendments that bear on the issues discussed in the opinion. SEWERS AND SEWERS SYSTEMS -- Sewer Lines (authority of village to assess entire cost against benefited properties) VILLAGE … the village board of trustees may determine, on its own motion, to construct the extension wholly at the expense of …
https://www.osc.ny.gov/legal-opinions/opinion-90-41Opinion 91-2
… determining conflicts of interest) NEW YORK CONSTITUTION, ARTICLE X, §5; GENERAL MUNICIPAL LAW, §§800(3), 801; RACING, … "Racing Law"], §502[1]; General Construction Law, §65[b][3]). Article X, §5 of the State Constitution vests in the …
https://www.osc.ny.gov/legal-opinions/opinion-91-2Opinion 96 - 14
… we also note that the courts of this State have held public officials to a high standard of conduct and, on … spirit and intent of the statute, are inconsistent with public policy, or suggest self-interest, partiality or …
https://www.osc.ny.gov/legal-opinions/opinion-96-14Opinion 92-13
… law may increase terms of several elective town offices) PUBLIC OFFICERS AND EMPLOYEES -- Terms of Office (change in … and surprise to the members of the Legislature and to the public at large, and to prevent legislative 'logrolling'... …
https://www.osc.ny.gov/legal-opinions/opinion-92-13Opinion 88-38
… CIVIL PRACTICE LAW AND RULES, §8022: Counties and other municipalities, including the City of New York, are not exempt from the filing fees imposed in connection with … other municipalities, including the City of New York, are exempt from the filing fees imposed in connection with …
https://www.osc.ny.gov/legal-opinions/opinion-88-38Unexpected Delays and Events
… Purpose To determine if the Long Island Rail Road has plans to … terminals – Penn Station, Manhattan; Atlantic Terminal, Brooklyn; and Hunterspoint Avenue, Queens – through a major …
https://www.osc.ny.gov/state-agencies/audits/2019/02/27/unexpected-delays-and-eventsDiNapoli: State Must Improve Oversight of Most Dangerous Sex Offenders
… reviewed the timeliness of SIST offender photo updates. Photos of SIST offenders are supposed to be updated at least … 29 of 94 cases tested (31 percent). These reports include photos, fingerprints and setting up electronic monitoring …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-state-must-improve-oversight-most-dangerous-sex-offendersOpinion 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 EMPLOYEES -- Compensation (disposition of unclaimed paycheck of deceased employee) SURROGATE'S COURT …
https://www.osc.ny.gov/legal-opinions/opinion-89-9Opinion 92-37
… This opinion represents the views of the Office of the State Comptroller at the time … of the State Comptroller) STATE COMPTROLLER -- Powers and Duties (approval of extension of fire district) TOWN LAW, … the territory to an adjoining fire district is distinct from the type of proceedings enumerated in subdivision 1 of …
https://www.osc.ny.gov/legal-opinions/opinion-92-37DiNapoli: MTA Budget Outlook Improves
… resources to improve service and maintenance, reduce the size of projected budget gaps and help fund the … next phase of the Second Avenue Subway. In an effort to reduce the impact of borrowing on the operating budget, the …
https://www.osc.ny.gov/press/releases/2013/09/dinapoli-mta-budget-outlook-improvesDiNapoli: NYC Parks Can Do More to Correct Barriers to People With Disabilities
… facilities have barriers to people with disabilities and many don’t meet ADA standards, according to an audit by … to people with disabilities in our city parks, playgrounds and beaches,” DiNapoli said. “The city has made progress over … but many of the problems we found have existed for years and should have been addressed long ago.” Nearly two decades …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-nyc-parks-can-do-more-correct-barriers-people-disabilitiesDiNapoli: OTDA Needs to Improve Oversight of Services Provided to Those in Homeless Shelters
… Office of Temporary and Disability Assistance (OTDA) needs to improve its oversight of local departments of social services and homeless shelter providers to make sure those entering the shelters are being set up … they enter homeless shelters. I urge the office to better use its oversight powers to help this vulnerable population …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-otda-needs-improve-oversight-services-provided-those-homeless-sheltersState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Richford Fire District – Long-Term … today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: Better DEC Oversight of Dams Recommended To Prevent Failures and Safeguard Communities
… Comptroller Thomas P. DiNapoli. “Dam failures are rare in New York, and we want to keep it that way,” DiNapoli said. … emergency plans and proof they are operated and maintained in a safe condition at all times.” DEC has regulatory … the law requires dam owners to operate and maintain dams in a safe condition. Dam failures can occur for a host of …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-better-dec-oversight-dams-recommended-prevent-failures-and-safeguard-communitiesComptroller DiNapoli Releases Municipal Audits
… purposes. The Assistant Treasurer admitted to stealing $4,100 in County funds from 2012 to 2017 and resigned from her … written cash receipts and disbursements policies. Town of Guilford – Justice Court Accountability (Chenango County) … to identify outstanding balances. The Court has a shortage of $370 and unidentified funds of $8,207. Town of Lloyd – …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits