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Nassau County Board of Cooperative Educational Services – Claims Auditing (2016M-164)
… of our audit was to review the claims auditing process for the period July 1, 2014 through January 31, 2016. … the component districts’ boards. Budgeted appropriations for the 2015-16 fiscal year total approximately $313 million. …
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)
… effectiveness of the District’s claims auditing procedures for the period July 1, 2014 through September 30, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $19.3 …
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 of Shelby’s (Town’s) progress, as of May 2024, in implementing our recommendations in the audit report released in December 2021. Background The Town, located in Orleans …
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
… Law, article 18) -- Interest in Contract (municipal officer or employee not deemed to have interest in … 800 of the General Municipal Law. Therefore, a member of a town board, who is also employed by a village located … Gen [Inf] No. 2000-20; Matter of Kastoff v Department of Social Services , 195 AD2d 808, 600 NYS2d 349). James E. …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14Opinion 91-2
… reviewed by a court and this Office, of course, would be bound by its determination. February 5, 1991 Timothy A. …
https://www.osc.ny.gov/legal-opinions/opinion-91-2Opinion 96 - 14
… -- Exceptions (consideration $100 or less) -- Purchases and Sales (community college purchasing from hardware store … supplies from a hardware store owned by the trustee and the sum of the purchases plus the consideration under … relate to conflicts of interest of municipal officers and employees, including the officers and employees of a …
https://www.osc.ny.gov/legal-opinions/opinion-96-14Opinion 92-13
… for separate city departments ( Petition of Mitrione , 14 AD2d 716, 219 NYS2d 866) and provided both for …
https://www.osc.ny.gov/legal-opinions/opinion-92-13Opinion 90-41
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … whether the equal protection guaranties of the Federal and State Constitutions would require a village which has …
https://www.osc.ny.gov/legal-opinions/opinion-90-41Opinion 88-38
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees (filing fees on appeals to … of New York, are not exempt from the filing fees imposed in connection with appeals to the Appellate Divisions and the … City of New York, are exempt from the filing fees imposed in connection with appeals to the Appellate Divisions and the …
https://www.osc.ny.gov/legal-opinions/opinion-88-38Opinion 2007-8
… audit) FIRE PROTECTION DISTRICTS -- Contracts (requirement for audit of fire company) TOWN BOARD -- Powers and Duties … of related books and records of the fire company for audit. Also, in accordance with General Municipal Law § … maintaining adequate and suitable apparatus and appliances for the furnishing of fire protection within the fire …
https://www.osc.ny.gov/legal-opinions/opinion-2007-8Unexpected Delays and Events
… The Metropolitan Transportation Authority (MTA) is a State public authority created under Article 5, Title 11 of … under its original name. It extends from three major New York City terminals – Penn Station, Manhattan; Atlantic …
https://www.osc.ny.gov/state-agencies/audits/2019/02/27/unexpected-delays-and-eventsDiNapoli: 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 required monthly contacts and … the minimum total of six monthly face-to-face contacts did not occur in nearly a quarter of the 92 cases tested. For …
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
… Office of Temporary and Disability Assistance (OTDA) needs to improve its oversight of local departments of social … P. DiNapoli. “Thousands of New Yorkers, many of them in need of mental health care or drug addiction services, are … 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-sheltersOpinion 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-92-37DiNapoli: MTA Budget Outlook Improves
… is plenty of time before the next scheduled fare increase for the MTA to refocus its efforts on reducing waste, which … service ($317 million), and lower health insurance costs for active employees and retirees ($218 million) compared to … risen much faster than inflation over the past six years. For instance, since 2007, the cost of a 30-day MetroCard rose …
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
… but the Plan was never finalized. In the audit released today, DiNapoli’s auditors found that while Parks has made …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-nyc-parks-can-do-more-correct-barriers-people-disabilitiesOpinion 89-9
… deceased employee) SURROGATE'S COURT PROCEDURE ACT, §1310: A municipality may pay the unclaimed wages of a deceased … pursuant to this section. You ask about the disposition of an unclaimed paycheck of a deceased county employee who died intestate. According to your letter, the only known heir of the deceased employee is a sister, who has been …
https://www.osc.ny.gov/legal-opinions/opinion-89-9State Comptroller DiNapoli Releases Municipal & School Audits
… Oversight (Tioga County) The board did not adequately plan for long-term capital and financial needs totaling $5.6 … making the purchase. Town of Gilboa – Real Property Tax Exemptions Administration (Schoharie County) The assessor … and auditors needed to verify the property owners met the exemption criteria. As a result, they could not confirm the …
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
… maintain dams in a safe condition. Dam failures can occur for a host of reasons, including floods, construction … certain condition ratings require the dam owner to act. For example, a condition rating of unsafe requires immediate … drain the reservoir to reduce or eliminate the potential for a dam failure. DiNapoli’s audit also recommends DEC: …
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
… Long Island Rail Road (LIRR) strike could cause up to $50 million in lost economic activity each day. “A LIRR strike … Long Islanders to New York City attractions such as Broadway shows, restaurants and shopping. It also brings tens … Long Island Rail Road LIRR strike could cause up to $50 million in lost economic activity each day …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-estimates-lirr-strike-could-cause-50-million-economic-loss-daily