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Opinion 91-8
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Powers and Duties … or "authorize" a contract or payment thereunder within the meaning of General Municipal Law, §801, because the execution … Const, art VIII, §2; Van Derzee v City of Long Beach , 265 App Div 1059, 39 NYS2d 401). Therefore, we believe that …
https://www.osc.ny.gov/legal-opinions/opinion-91-8Comptroller DiNapoli Releases State Audits
… New York City Department of Finance : Controls and Accountability of Court, Trust and Bail Funds (Follow-up) (2015-F-16) An initial audit … Department could not accurately account for court, trust and bail funds. The department also could not demonstrate …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-state-auditsXIX.6.D Reporting – XIX. Project Costing (PCIP)
… be based on the relationship of a Project/Activity to a Customer Contract. The report provides spending activity for … Federal Grant Awards by Business Unit or Reference Award Number for a specific Business Unit, Fiscal Year and … Costing Business Unit and their associations to the grant/customer contract. Provided information includes agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6d-reportingSecurity Over Critical Systems (Follow-Up)
… one recommendation included in our initial audit report, Security Over Critical Systems (Report 2023-S-24 ). About the … Services’ (ITS) policies, including ITS’ Information Security Policy and Acceptable Use Policy, for its IT assets. … HRBRRD must also abide by Payment Card Industry Data Security Standards (PCI DSS) and must complete a …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-followWhitestone School for Child Development – Compliance With the Reimbursable Cost Manual
… recommended disallowances resulting from this audit and make the appropriate adjustments to Whitestone’s CFRs and …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/whitestone-school-child-development-compliance-reimbursable-cost-manualHourly Based Information Technology Services
… (i) at the appropriate hourly bill rates; (ii) for consultants with the required months of experience; and (iii) … the bill rates for all standard and most specialty title consultants are based in part on months of experience. Bill …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/hourly-based-information-technology-servicesState University of New York Upstate Medical Center – Selected Travel Expenses
… by the State University of New York SUNY Upstate Medical Center Center for two selected individuals complied …
https://www.osc.ny.gov/state-agencies/audits/2013/06/26/state-university-new-york-upstate-medical-center-selected-travel-expensesMarch 2000: Handicapped Parking Education Program
… every county and the City of New York shall establish a handicapped parking education program for the purpose of … education, advocacy and increased public awareness of handicapped parking laws. In order to fund this program the … of a $30 mandatory surcharge for violations relating to handicapped parking spaces. This surcharge is in addition to …
https://www.osc.ny.gov/local-government/publications/march-2000-handicapped-parking-education-programLakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)
… and services for the recent capital improvement project (CIP) with an estimated cost of $80,000. As a result, the District has spent $149,490 on the uncompleted CIP. Services and materials totaling $41,790 were rendered by …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25Slaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… policy or an investment policy, as required by statute. While the Board established some controls, some key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financialNewstead Fire Company –Internal Controls (2014M-92)
… organization located in the Town of Newstead in Erie County. The Company contracts with the Town to provide fire … services and also receives moneys from fundraising, hall rentals, donations, and foreign fire insurance. For the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/27/newstead-fire-company-internal-controls-2014m-92Sullivan County – Fiscal Stress (2013M-81)
… an increased workload of the remaining staff. The County does include a five-year capital plan in their adopted …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/sullivan-county-fiscal-stress-2013m-81Gouverneur Central School District – Financial Management (2016M-351)
… our audit was to assess the District’s financial condition for the period July 1, 2014 through May 31, 2016. Background … Central School District is located in the Town of Antwerp in Jefferson County and the Towns of DeKalb, Edwards, … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $34.3 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351Lackawanna City School District – Financial Condition (2014M-119)
… to rely on short-term borrowings. District officials do not prepare cash flow statements and therefore cannot …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119Town of Pittsfield – Disbursements (2013M-82)
… The Town of Pittsfield is located in Otsego County and has a population of approximately 1,370 residents. The … Board, which includes the Town Supervisor. The general and highway funds’ adopted budgets for the 2013 fiscal year are $173,604 and $383,966, respectively. Key Findings We performed certain …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82Town of Conesus – Justice Court (2013M-140)
Town of Conesus Justice Court 2013M140
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140DiNapoli: Local Sales Tax Collections in October Up Nearly 13% From 2020
… Local sales tax collections in New York grew by 12.9% in October compared to a year ago, State Comptroller Thomas … for all localities totaled more than $1.5 billion, up $175 million from October 2020. This growth continues the … Local sales tax collections in New York grew by 129 in October compared to a year ago …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-local-sales-tax-collections-october-nearly-13-2020Local Sales Tax Collections Grew by Over 9% in January Compared to Last Year
… growth in January collections, with Delaware County seeing the largest increase at 26%, followed by Schenectady …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-local-sales-tax-collections-grew-over-9-percent-january-compared-last-yearDiNapoli: Local Sales Tax Collections Grow by 1.5% in April Compared to Last Year
… reflects reported sales by vendors. The next quarterly numbers (for April to June) will be available in July. Table Monthly Local Sales … State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial records, …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-local-sales-tax-collections-grow-1.5-percent-in-april-compared-last-yearHomeowners Association, Inc.
… was to determine whether Homeowners Association, Inc. (Homeowners) expended $20,000 granted under contract … was to determine whether Homeowners Association Inc Homeowners expended $20000 granted under contract TM09M10 …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/homeowners-association-inc