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Nassau County Board of Cooperative Educational Services – Claims Auditing (2016M-164)
… July 1, 2014 through January 31, 2016. Background The Nassau County Board of Cooperative Educational Services … Nassau County Board of Cooperative Educational Services …
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. Background The Greenwich Central School District is located in the Towns of Argyle, Cambridge, Easton, Fort Edward, …
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)
… 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 91-2
… ARTICLE X, §5; GENERAL MUNICIPAL LAW, §§800(3), 801; RACING, PARI-MUTUEL WAGERING AND BREEDING LAW, §516: In … confidential. Each regional OTB is a public corporation (Racing, Pari-Mutuel Wagering and Breeding Law [hereinafter "Racing Law"], §502[1]; General Construction Law, §65[b][3]). …
https://www.osc.ny.gov/legal-opinions/opinion-91-2Opinion 92-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (necessity to address only a single subject) -- Terms of Office (single local law may increase terms of several … Whether a town in a county not having a board of supervisors may by the adoption of a single local law …
https://www.osc.ny.gov/legal-opinions/opinion-92-13Opinion 90-41
… -- Sewer Lines (authority of village to assess entire cost against benefited properties) VILLAGE LAW, §§14-1400, … petition of property owners pursuant to the provisions of section 264 of the former Village Law (Village Law of 1909). Section 264 provided for the entire cost of constructing the …
https://www.osc.ny.gov/legal-opinions/opinion-90-41Opinion 88-38
… This opinion represents the views of the Office of the State Comptroller at the time it was … in the opinion. FEES -- Court Fees (filing fees on appeals to Appellate Divisions and Court of Appeals) CIVIL PRACTICE LAW AND RULES, §8022: … counties and other municipalities including the City of New York are exempt from the filing fees imposed in …
https://www.osc.ny.gov/legal-opinions/opinion-88-38Opinion 2007-8
… that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (obtaining an annual audit) FIRE PROTECTION DISTRICTS -- Contracts (requirement for audit of fire company) TOWN BOARD -- Powers and Duties (audit of fire … Whether a town board may require a volunteer fire company that provides protection to the district under a …
https://www.osc.ny.gov/legal-opinions/opinion-2007-8Unexpected Delays and Events
… unexpected delays or events, including addressing the needs of its passengers and reassessing and revising its … and various plans for addressing incidents. To address the needs of its passengers during an incident, the LIRR, as part … over a 2½-year period and found that, in some cases, the needs of passengers were not adequately addressed. All …
https://www.osc.ny.gov/state-agencies/audits/2019/02/27/unexpected-delays-and-eventsDiNapoli: State Must Improve Oversight of Most Dangerous Sex Offenders
… DOCCS also requires officers to obtain an updated digital photo of each SIST respondent every 90 days and any time a … Auditors also reviewed the timeliness of SIST offender photo updates. Photos of SIST offenders are supposed to be … a month late. At the time of the audit, one respondent’s photo had not been updated in almost a year. The …
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
… of Temporary and Disability Assistance (OTDA) needs to improve its oversight of local departments of social services … of Temporary and Disability Assistance OTDA needs to improve its oversight of local departments of social services …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-otda-needs-improve-oversight-services-provided-those-homeless-sheltersOpinion 92-37
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Extension (necessity to obtain approval of the State Comptroller) FIRE PROTECTION DISTRICTS -- Dissolution (necessity to obtain … COMPTROLLER -- Powers and Duties (approval of extension of fire district) TOWN LAW, §§172-d, 173: The extension of a …
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
… New York City Parks Department facilities have 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 equal access to public spaces, but we found hundreds of barriers to people …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-nyc-parks-can-do-more-correct-barriers-people-disabilitiesOpinion 89-9
… to a creditor or to a person who has paid or incurred the funeral expense of the decedent. Payment may not be made … to a creditor or to a person who has paid or incurred the funeral expenses. The affidavit must show that the decedent …
https://www.osc.ny.gov/legal-opinions/opinion-89-9State Comptroller DiNapoli Releases Municipal & School Audits
… appropriate village expenditures, the board did not audit all claims before payment. Additionally, some claims were not …
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
… of compliance with the state’s dam safety regulations to guard against potential costly and life-threatening failures, according to an audit released today by New York State Comptroller … DiNapoli. “Dam failures are rare in New York, and we want to keep it that way,” DiNapoli said. “The New York State …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-better-dec-oversight-dams-recommended-prevent-failures-and-safeguard-communitiesHoltsville Fire District – Financial Management (2025M-4)
… board of fire commissioners (board) is responsible for managing the district’s fiscal activities and … Reserve funds are established to provide resources for an intended future use with a clear purpose or intent … in this report must be prepared and forwarded to our office within 90 days. To the extent practicable, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4Opinion 2000-23
… and who is a member of a negotiating unit, receives a 4% pay increase, and other officers in the bargaining unit … that after these pay increases, the investigators' base pay will exceed that of the sergeant, but not that of … provides, in pertinent part, as follows: … whenever the base salary or other compensation of the permanent full-time …
https://www.osc.ny.gov/legal-opinions/opinion-2000-23State Comptroller DiNapoli Releases Municipal Audits
… values do not increase. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-audits