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State Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… includes increased spending and policy changes on issues of importance to New Yorkers, including housing, health care, … to be significant, reserves are to be maintained at 15% of spending, consistent with recommendations I have long … the final budget does not limit the Comptroller’s review of terms and conditions of backdoor debt by public …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetSkaneateles Central School District - Online Banking (2019M-2)
… Objective Determine whether District officials ensured online banking transactions were appropriate and secure. Key … segregated the duties of employees responsible for online banking transactions and adequately established security procedures over online banking. All online payments and transfers totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/skaneateles-central-school-district-online-banking-2019m-2The Concerning Growth of Hate Crime in New York State
… has seen a concerning surge in reported hate crimes over the last five years, with the number of incidents increasing by 12.7 percent in 2023 alone. As the … York State has seen a concerning surge in hate crimes over the last five years with the number of incidents increasing …
https://www.osc.ny.gov/reports/concerning-growth-hate-crime-new-york-stateOpinion 89-35
… of powers of town supervisor) MUNICIPAL FUNDS -- Deposits and Investments (authority to make temporary investments) TOWN BOARD -- Powers and Duties (authority over temporary investments) TOWN COMPTROLLER -- Powers and Duties (extent to which comptroller may be authorized to …
https://www.osc.ny.gov/legal-opinions/opinion-89-35Opinion 89-25
… SYSTEMS -- Contracts (for use of excess capacity of sewage treatment plant) -- Financing of (permissible means of financing expansion of village sewage treatment plant for use by town sewer districts) VILLAGES -- … means of financing expansion of village sewage treatment plant for use by town sewer districts); (authority …
https://www.osc.ny.gov/legal-opinions/opinion-89-25Opinion 2001-14
… General Municipal Law, article 18) GENERAL MUNICIPAL LAW §§800(2), (3), 801, 803: An intermunicipal agreement does not constitute a "contract" within the meaning of section 800 of the General Municipal Law. Therefore, a member of a … express or implied ..." (General Municipal Law §800[2]). "Interest" is defined in section 800(3) as a "direct …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14DiNapoli Faults Oversight at Public Service Commission of Orders and Agreements
… enough to make sure utilities are holding up their end of the deal. PSC lacked critical equipment to do its job and … Gas & Electric Co. (RG&E). The PSC, through the Department of Public Service (DPS), regulates 650 utilities responsible … rate cases, and other agreements. Often, approval of these applications is based on conditions, such as pledges …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-faults-oversight-public-service-commission-orders-and-agreementsState Agencies Bulletin No. 2329.1
… 190 of the Laws of 2023, which implemented the 2023-2026 Agreement between the State of New York and the Public … 361 of the Laws of 2022, which implemented the 2021 – 2026 Agreement between the State of New York and the Civil … 177 of the Laws of 2024, which implemented the 2023-2026 Agreement between the State of New York and the District …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23291-april-2025-civil-service-employees-association-csea-public-employeesState Comptroller DiNapoli Statement on Enacted State Budget
… was late and provided no opportunity for public review of the details. The budget does not include needed reforms to … accountability and transparency. Hopefully before the end of session, the procurement reforms my office has advanced will be addressed. With heightened …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-statement-enacted-state-budgetMattituck-Cutchogue Union Free School District - Claims Processing (2018M-131)
… were not always effective. As a result, the purchasing agent approved 12 purchase orders (6 percent) for purchases … orders (i.e., purchase orders issued after the goods or services have already been ordered or received). Key Recommendations Enforce the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mattituck-cutchogue-union-free-school-district-claims-processing-2018mJefferson Community College – Procurement (2017M-156)
… Finding The College’s purchasing policy does not address insurance coverage and competitive methods to procure it. Key … policy to include a method to seek competition for insurance coverage. …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/jefferson-community-college-procurement-2017m-156Terryville Fire District – Treasurer’s Duties (2017M-136)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/09/08/terryville-fire-district-treasurers-duties-2017m-136Walton Fire District – Financial Operations (2017M-238)
… adequate oversight of the District’s financial operations for the period January 1, 2016 through June 30, 2017. … five-member Board of Fire Commissioners. Expenditures for 2016 totaled $226,831. Key Findings District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238Central Valley School District – Claims Audit (2015M-129)
… approximately $45 million. Key Finding The Treasurer does not oversee the application of her signature on checks …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/central-valley-school-district-claims-audit-2015m-129X.4.B Address – X. Guide to Vendor/Customer Management
… the vendor to the New York State Vendor Self-Service Portal webpage at … . After signing into the Vendor Self-Service Portal, the vendor will be able to add or update their …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4b-addressGloversville Public Library – Claims Processing (2014M-81)
… 31, 2013. Background The Gloversville Public Library is located in the City of Gloversville, Fulton County, and … public library from the State Board of Regents and is governed by an elected nine-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81Town of Hamburg - Woodlawn Beach State Park Receipts (2019M-79)
… system, as the rental agent does not provide copies of rental contracts to the recreation department office. Key … that sheets are completed accurately. Provide copies of rental contracts to the recreation department office to …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-hamburg-woodlawn-beach-state-park-receipts-2019m-79Schodack Central School District - Extra-Classroom Activities (2019M-85)
… Findings The faculty auditor does not review ECA records to ensure compliance with the Regulations. 62 of the 69 … Ensure the faculty auditor reviews ECA records to ensure compliance with the Regulations. Ensure that the … and indicated they have initiated or planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/schodack-central-school-district-extra-classroom-activities-2019m-85Honeoye Central School District – Payroll (2015M-277)
Honeoye Central School District Payroll 2015M277
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/honeoye-central-school-district-payroll-2015m-277North Queensbury Volunteer Fire Company – Controls Over Financial Activities (2014M-167)
… Background The North Queensbury Volunteer Fire Company is a not-for-profit corporation located in the Town of … fire protection services to the Town’s northern area and is governed by a seven member Board. During 2013, revenues …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/05/north-queensbury-volunteer-fire-company-controls-over