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Arlington Central School District – Cooperative Services Computer Inventory (2015M-317)
… Purpose of Audit The purpose of our audit was to review the District’s controls over the computer inventory … over the computer inventory that allow computer equipment to be tracked efficiently. Key Recommendations There were no …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/arlington-central-school-district-cooperative-services-computer-inventoryGreenwich Central School District – Claims Auditing (2016M-37)
… The Greenwich Central School District is located in the Towns of Argyle, Cambridge, Easton, Fort Edward, Greenwich, Hebron, Jackson and Salem in Washington County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/greenwich-central-school-district-claims-auditing-2016m-37State Comptroller Thomas P. DiNapoli Statement on NYC Finances
… at New York City Financial Control Board’s annual meeting today: “New York City’s 2024 budget increased spending to … and remaining federal pandemic aid. “Significant risks are on the horizon, however. Unbudgeted costs for housing asylum … policy guidance are needed to assist the growing burden on the city. “As budget gaps grow in the coming years, the …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-thomas-p-dinapoli-statement-nyc-finances2022 Financial Condition Report – 2022 Financial Condition Report
… from the Comptroller As State policymakers responded to the challenges of the COVID-19 pandemic and accompanying … risks and challenges, and opportunities for changes to improve the long-term outlook for State finances. Read … economic, and demographic information in an easy-to-understand format. Read More …
https://www.osc.ny.gov/reports/finance/2022-fcrTown of Lloyd - Information Technology (2019M-36)
… IT control weaknesses were communicated confidentially to Officials. Key Recommendations Monitor compliance with the … use policy. Provide IT security awareness training to personnel who use IT resources. Adopt written IT policies and procedures to address disaster recovery and data backup. Officials …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-lloyd-information-technology-2019m-36Eggertsville Fire District – Financial Activity (2017M-27)
… and reported and that District money was safeguarded for the period January 1, 2015 through November 17, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2016 totaled approximately $1.5 million. Key Findings The …
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)
… and four Board members. The Board is responsible for the general oversight of the operations and finances. … executive officer and chief financial officer responsible for the day-to-day financial operations. Results of Review …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/09/13/town-shelby-supervisors-financial-responsibilities-audit-follow-2021m-121Opinion 2007-8
… may include a provision requiring an outside audit of the books and records of the fire company and, in connection with … the proceeds of such activities, and submission of related books and records of the fire company for audit. Also, in … Municipal Law § 204-a provides that a fire company, before engaging in fund raising activities, must notify the …
https://www.osc.ny.gov/legal-opinions/opinion-2007-8Opinion 2009-1
… commissioners, subject to voter approval ( see 1989 Ops St Comp No. 89-43, at 103). There are certain statutory … officials should take advantage of continuing training opportunities provided by this Office and others. Moreover, a … as required by General Municipal Law § 807. March 26, 2009 Joseph F. Frank, Esq., General Counsel Board of Fire …
https://www.osc.ny.gov/legal-opinions/opinion-2009-1Opinion 90-41
… the village board of trustees may determine, on its own motion, to construct the extension wholly at the expense of … statement of a village board's authority, on its own motion, to assess the entire expense of a sewerage system or … the cost wholly against benefited properties on their own motion. Chapter 976 of the Laws of 1973 amended section …
https://www.osc.ny.gov/legal-opinions/opinion-90-41Opinion 91-2
… information relative to potential conflicts of interest by requesting that OTB officials fill out a confirmation form … N.E.2d 592, 595). The Legislature is powerless to mandate how the Comptroller, an independently elected official, is to … of an offtrack betting corporation to obtain information about potential conflicts of interest by requesting that OTB …
https://www.osc.ny.gov/legal-opinions/opinion-91-2Opinion 96 - 14
… COLLEGES -- Conflicts of Interest (purchases from hardware store owned by college trustee) CONFLICTS OF INTEREST -- … and Sales (community college purchasing from hardware store owned by college trustee) EDUCATION LAW, §6304(6); … et seq .) contains the provisions of law which relate to conflicts of interest of municipal officers and employees, …
https://www.osc.ny.gov/legal-opinions/opinion-96-14Opinion 92-13
… only a single subject) -- Terms of Office (single local law may increase terms of several elective town offices) PUBLIC OFFICERS AND EMPLOYEES -- Terms of Office … town offices from two to four years) MUNICIPAL HOME RULE LAW, §§10(1)(ii)(a)(1),(d)(3), 20(3); TOWN LAW, §§24, 24-a: A …
https://www.osc.ny.gov/legal-opinions/opinion-92-13Opinion 88-38
… 28 Opns St Comp, 1972, p 18). In this regard, we note that section 8022 of the Civil Practice Law and Rules (CPLR) … for any service rendered in an action in which any of them is involved, nor shall any clerk charge or collect a fee for … that the reasoning of the 1965 Attorney General's Opinion is correct and that his interpretation is consistent with the …
https://www.osc.ny.gov/legal-opinions/opinion-88-38DiNapoli: State Must Improve Oversight of Most Dangerous Sex Offenders
… is not adequately monitoring the state’s most dangerous sex offenders, often failing to make the minimum number of … curfew checks, according to an audit issued today by New York State Comptroller Thomas P. DiNapoli. The audit … at regional DOCCS offices in the Bronx, Brooklyn, Elmira, New Rochelle, Northeast (Albany), Peekskill, Rochester and …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-state-must-improve-oversight-most-dangerous-sex-offendersOpinion 89-9
… This opinion represents the views of the Office of the State Comptroller at the time it was … LOST PROPERTY -- Compensation of Employees (disposition of unclaimed paycheck of deceased employee) PUBLIC OFFICERS AND …
https://www.osc.ny.gov/legal-opinions/opinion-89-9Opinion 92-37
… in which the fire protection district is located, after public hearing, may dissolve the fire protection district and … 172-d further states that, whenever the town board, after public hearing, adopts a resolution approving the dissolution …
https://www.osc.ny.gov/legal-opinions/opinion-92-37DiNapoli: MTA Budget Outlook Improves
… than seven months ago with $1.9 billion in unanticipated resources now expected to be available over the course of the … the size of projected budget gaps and help fund the next capital program. “The MTA’s financial outlook is much … faces budget risks, including the pace of the economic recovery and the impact of the next round of collective …
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
… New York City Parks Department facilities have barriers to people with disabilities and many don’t meet ADA … we found hundreds of barriers to people with disabilities in our city parks, playgrounds and beaches,” DiNapoli said. … picture below). Many of the 309 barriers were similar to what Parks ranked identified as Priority 1 barriers that …
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
… of local departments of social services and homeless shelter providers to make sure those entering the shelters … per year from 2018 to 2022. Each client who enters a shelter must take part in a needs assessment and the … to be completed within the first 10 days of admission to a shelter. DiNapoli’s auditors found from January 2018 to …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-otda-needs-improve-oversight-services-provided-those-homeless-shelters