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Use of Vendor-Supported Technology (Follow-Up)
… Objective To assess the extent of implementation of the two recommendations included in our … by the vendors. We recommended NFTA officials ensure those actions and plans were completed and find solutions for … … To determine the extent of implementation of the five recommendations made in our initial audit report …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/use-vendor-supported-technology-followFinancial Management Practices
… (District) financial management practices in the areas of revenue collection, payroll, procurement, asset and … March 15, 2014. Background The District regulates the flow of the Hudson River and the Black River to reduce flooding … by excess run-off and to augment river flow at times of drought. Organized as a public benefit corporation, it has …
https://www.osc.ny.gov/state-agencies/audits/2014/11/25/financial-management-practicesTown of LeRay – Justice Court (S9-14-5)
Town of LeRay Justice Court S9145
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-leray-justice-court-s9-14-5Opinion 2000-20
… of the Town Law also authorizes fire districts to acquire real property and suitable buildings "[f]or the preservation, …
https://www.osc.ny.gov/legal-opinions/opinion-2000-20DiNapoli Faults Oversight at Public Service Commission of Orders and Agreements
… only four penalties in four years. “When New Yorkers flip on the lights, log in or make a call, they should be …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-faults-oversight-public-service-commission-orders-and-agreementsState Comptroller DiNapoli Releases Municipal Audits
… , Town of Scriba and the Terryville Fire District . "In today’s fiscal climate, budget transparency and … a purchase order be approved prior to making all purchases in excess of $800 that are not subject to bidding … did not adopt a policy regarding the use of credit cards. In addition, purchase order requirements were not being …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Increase in Older Inmates Challenges New York's Prison System
… New York's prison population is decreasing, but the number of inmates age 50 and over rose 46 percent from 2007 to 2016, according to a report issued today by New York State Comptroller Thomas P. DiNapoli. While data …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-increase-older-inmates-challenges-new-yorks-prison-systemState Agencies Bulletin No. 885
… 6252 2(c), eliminating the mandatory employee contribution for members who have ten (10) or more years of membership in … change to a non-contributory status. Note : Based on a legal review by OSC Counsel, employees who have ten (10) or more years of membership in the ORP are eligible for the reduction in contribution regardless of any break(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/885-elimination-mandatory-employee-contribution-members-optional-retirementSelected Aspects of Discretionary Spending
… Purpose To determine whether discretionary spending by the New York State Energy Research and Development Authority … Research and Development Authority (Authority) was created in 1975 to use innovation and technology to solve some of New … in ways that improve the State’s economy. The Authority places a premium on objective analysis, collaboration, …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-2Career and Technical Education
… Objective To determine if the New York City (NYC or City) Department of Education (DOE) is aligning Career … federal, and local law, as well as a mayor’s initiative, set guidelines and expectations for CTE programs in NYC. These guidelines and requirements aim to, among other …
https://www.osc.ny.gov/state-agencies/audits/2021/05/20/career-and-technical-educationState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of Franklin … Village of Newport and the Wassaic Fire District. "In today’s fiscal climate, budget transparency and … data. … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of Franklin …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-auditsOpinion 88-42
… or statutory amendments that bear on the issues discussed in the opinion. SALES TAX -- Distribution of (adjustment by … allocations to other municipalities) TAX LAW, §1262(c): A town or village which receives a greater share of county … distributed sales tax revenues to towns and villages in the county in a manner which did not comply with the …
https://www.osc.ny.gov/legal-opinions/opinion-88-42Opinion 2005-3
… corporation” as used in section 72-j includes “only a county, town, city and village” (General Municipal Law §2). 3 …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3Cost-Saving Ideas: Legal Requirements
… by resolution, of an investment policy. Articles 3-A and 5-G govern generally the temporary investment of moneys by more than one municipal corporation pursuant to a municipal cooperation agreement. Banking Law Section … Law Section 96-d allows a local government, in conjunction with a "bank, trust company or national bank," to submit an …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsOpinion 88-51
… the expenditure of moneys held in a repair reserve fund. You state that a man-made lake is owned by a park district. … accumulated interest to pay for the dredging of the lake. You ask whether the use of the funds for this purpose is … If the funds may not be used to dredge the lake, you ask whether the reserve fund may be abolished. We note, …
https://www.osc.ny.gov/legal-opinions/opinion-88-51Cost-Saving Ideas: School District Auditing – Audit Committee
… three members. The committee must develop and operate under a charter. Who qualifies Candidates should collectively …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committeeIroquois Central School District - Financial Management (2018M-102)
… overestimated by an annual average of $2.3 million. As a result, appropriated fund balance, which annually averaged … are necessary and reasonable, and use excess amounts in accordance with applicable statutes in a manner that benefits taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/iroquois-central-school-district-financial-management-2018m-102Deposit Central School District - Financial Condition (2018M-204)
… took action to effectively manage the financial condition of the general and cafeteria funds. Key Findings District … It has had three successive operating deficits in each of the last three fiscal years totaling over $100,000. Key … and recommendations. Appendix B includes our comments on issues raised in the District’s response letter. … …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/08/deposit-central-school-district-financial-condition-2018m-204Town of Hempstead Local Development Corporation – Project Approval and Oversight (2021M-37)
… While the Board properly approved and monitored projects in accordance with standard project procedures, it did not … because the goals of the projects are not clearly defined in the authorizing resolutions. Key Recommendation … officials disagreed with the findings and recommendations in our report. Appendix B includes our comments on the issues …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/09/10/town-hempstead-local-development-corporation-projectTown of German Flatts - Financial Condition and Conflict of Interest (2019M-222)
… that Town officials did not have prohibited interests in Town contracts. Key Findings The Board has not adequately … of the four main operating funds declined $144,719, from a $57,650 deficit balance at the end of 2014 to a … capital plans. A Board member had a prohibited interest in Town contracts totaling approximately $782,100. Key …
https://www.osc.ny.gov/local-government/audits/town/2020/02/14/town-german-flatts-financial-condition-and-conflict-interest-2019m-222