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Nassau County Board of Cooperative Educational Services – Claims Auditing (2016M-164)
… Purpose of Audit The purpose of our audit was to review the claims auditing process for the period July 1, … approximately $313 million. Key Finding BOCES officials have established adequate controls over the claims processing function that allow claims to be audited in a timely manner in accordance with BOCES’ policy and …
https://www.osc.ny.gov/local-government/audits/boces/2016/06/24/nassau-county-board-cooperative-educational-services-claims-auditing-2016m-164Greenwich 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-37Town of Shelby – Supervisor’s Financial Responsibilities Audit Follow-Up (2021M-121-F)
… The Town, located in Orleans County, is governed by an elected five-member Board, composed of the Supervisor …
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 … Therefore, a member of a town board, who is also employed by a village located partially within the town, does not have … the town and the village for the provision of services by the village that are related to his or her village …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14Opinion 91-2
… information relative to potential conflicts of interest by requesting that OTB officials fill out a confirmation form … the board of directors who shall be subject ... to audit by the comptroller." Subdivision 3 of the same section … In exercising his discretion, the Comptroller is guided by 'his personal responsibility and commitment to his oath of …
https://www.osc.ny.gov/legal-opinions/opinion-91-2Opinion 92-13
… a town in a county not having a board of supervisors may, by the adoption of a single local law, increase the terms of … the terms of office of these officers to four years either by resolution subject to mandatory referendum (Town Law, §24-a) or by local law subject to mandatory referendum (Municipal Home …
https://www.osc.ny.gov/legal-opinions/opinion-92-13Opinion 90-41
… that the cost of such construction be borne wholly by the benefited properties. This is in reply to your inquiry … 14-1406 provides that the village board of trustees may, by resolution, determine to construct the whole or any part … the village. Village Law, §14-1410 authorizes the board, by resolution, to determine to construct the whole or part of …
https://www.osc.ny.gov/legal-opinions/opinion-90-41Opinion 88-38
… 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 exempt municipalities from the fee imposed by CPLR, §8022 are sections 8017(a) and 8019(d) of the CPLR. …
https://www.osc.ny.gov/legal-opinions/opinion-88-38Opinion 2007-8
… on a fire company that provides fire protection by contract to a town fire protection district. A fire … to certain fire companies that provide fire protection by contract, including a contract pursuant to Town Law § 184. … contract or contracts. 1 The audit must be conducted by an independent certified public accountant or independent …
https://www.osc.ny.gov/legal-opinions/opinion-2007-8Unexpected Delays and Events
… under its original name. It extends from three major New York City terminals – Penn Station, Manhattan; Atlantic … passenger cars, and locomotives. It is also host to New York and Atlantic Railway, which operates its freight … response, may request that MTA Bus Company (MTA Bus) and New York City Transit cross-honor LIRR tickets or provide …
https://www.osc.ny.gov/state-agencies/audits/2019/02/27/unexpected-delays-and-eventsDiNapoli: State Must Improve Oversight of Most Dangerous Sex Offenders
… mandated curfew checks, according to an audit issued today by New York State Comptroller Thomas P. DiNapoli. The audit … and Intensive Supervision and Treatment (SIST) program by department personnel. SIST respondents are expected to … immediate action to improve oversight of the program.” By law, DOCCS parole officers must make a minimum of six …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-state-must-improve-oversight-most-dangerous-sex-offendersDiNapoli: OTDA Needs to Improve Oversight of Services Provided to Those in Homeless Shelters
… P. DiNapoli. “Thousands of New Yorkers, many of them in need of mental health care or drug addiction services, are in desperate need of permanent housing and other support,” … DiNapoli said. “My auditors, however, found as we have in previous audits, the Office of Temporary and Disability …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-otda-needs-improve-oversight-services-provided-those-homeless-sheltersOpinion 92-37
… does not require approval of the town board's resolution by the Comptroller ( cf . Town Law, §170[3], relative to the … approval. This conclusion is further supported by the last paragraph of section 172-d and the legislative … and the territory added to the fire district upon adoption by the town board of "an order providing therefor, pursuant …
https://www.osc.ny.gov/legal-opinions/opinion-92-37DiNapoli: MTA Budget Outlook Improves
… plan period, yet it still plans to raise fares and tolls by 15 percent over a three-year period, according to an analysis of the MTA’s financial plan released today by New York State Comptroller Thomas P. DiNapoli. The MTA … instance, since 2007, the cost of a 30-day MetroCard rose by 47 percent, fares on commuter railroads have increased by …
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
… and many don’t meet ADA standards, according to an audit by State Comptroller Thomas P. DiNapoli. “Federal law demands … website was not always accurate and was contradicted by auditors’ observations at 22 properties. Accessibility is …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-nyc-parks-can-do-more-correct-barriers-people-disabilitiesOpinion 89-9
… to include "... earnings, wages, salary or bonus payable by an employer... to, or to the estate of, or to a beneficiary designated by, an employee..." (SCPA, §1310[1][a][v]), and the "money payable by a public corporation... to, or to the estate of, or to a …
https://www.osc.ny.gov/legal-opinions/opinion-89-9State Comptroller DiNapoli Releases Municipal & School Audits
… $5.6 million which may impair the district’s ability to continue to provide fire protection and emergency services. The board … did not have sufficient supporting documentation attached to the claim but were approved for payment by the board. In …
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
… failures, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. “Dam … dams that pose the greatest risks and potential of failure by ensuring owners comply with safety standards and … 6,500 dams across the state that are owned and operated by the state, private parties or local municipalities, and …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-better-dec-oversight-dams-recommended-prevent-failures-and-safeguard-communitiesDiNapoli Estimates LIRR Strike Could Cause Up to $50 Million in Economic Loss Daily
… Beach, and other tourist destinations such as beaches, golf courses and wineries. The impact of a strike would …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-estimates-lirr-strike-could-cause-50-million-economic-loss-dailyBorough of Manhattan Community College – Controls Over Bank Accounts (Follow-Up)
… Borough of Manhattan Community College: Controls Over Bank Accounts ( 2015-S-93 ). Background Our initial audit, … and BMCC officials need to improve related to the use of bank accounts. As of July 1, 2008, CUNY colleges are required to notify CUNY Central when opening and closing bank accounts. Of the 23 bank accounts that CUNY Central …
https://www.osc.ny.gov/state-agencies/audits/2018/03/06/borough-manhattan-community-college-controls-over-bank-accounts-follow