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Glenham Fire District – Cash Disbursements (2016M-380)
… Purpose of Audit The purpose of our audit was to determine if claims were supported by … The Glenham Fire District is a district corporation of the State, distinct and separate from the Town of Glenham …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380Town of Franklin – Financial Condition (2018M-8)
… Purpose of Audit The purpose of our audit was to determine whether … 31, 2017. Background The Town of Franklin is located in Delaware County and has a population of approximately 2,400. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8Required Reporting
… Annual Financial Report (AFR) Chart of Accounts Lookup Information on AFR Non-Filers AFR Filing … Escrow Fund Court and Trust Reporting AC231 – Report of the Condition of all Court and Trust Funds [xlsx] AC237 – Statement of …
https://www.osc.ny.gov/local-government/required-reportingIX.2.A Acronyms – IX. Federal Grants
… Investment Act WIC Women, Infants and Children Guide to Financial Operations REV. 03/12/2025 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2a-acronymsNY Full-Time Equivalent Employees Dashboard
… NY Full-Time Equivalent Employees Dashboard The Office of the New York State Comptroller processes pay for employees of the State of … of FTEs. See data download for more information. … NY FullTime Equivalent Employees Dashboard …
https://www.osc.ny.gov/ny-full-time-equivalent-employees-dashboardDiNapoli: Many Homeless Shelters in Poor Condition
… or uninspected fire extinguishers; missing or disabled smoke detectors; no carbon monoxide detector; portable … these organizations are working with limited resources, my auditors found conditions there were startling and unsafe. … this important issue in his thorough report, and I offer my full support in his continuing efforts to help ensure that …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-many-homeless-shelters-poor-conditionDiNapoli: Technology Changing How Local Governments Serve Residents
… by 60 percent – a net savings of almost $1 million per year – and reduce the city’s carbon footprint by more than …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-technology-changing-how-local-governments-serve-residentsOpinion 92-20
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Imposition of (for concerts held on … (imposition of licensing fee) NOT-FOR-PROFIT CORPORATION LAW, §1409(k); TOWN LAW, §§136, 137: A town may not impose a …
https://www.osc.ny.gov/legal-opinions/opinion-92-20Opinion 94-7
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICES -- Fees (imposition of … be pre-emptive. On its face, section 209-b(1) applies to all municipal and fire district fire departments or fire companies. Section 209-b(2) also applies to all cities, towns, villages and fire districts "except where …
https://www.osc.ny.gov/legal-opinions/opinion-94-7Opinion 90-22
… was not applicable to village water utilities (see also 16 NYCRR Part 91.1, which relates to consumer deposits on …
https://www.osc.ny.gov/legal-opinions/opinion-90-22Opinion 2000-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Exceptions (contracts entered into prior to …
https://www.osc.ny.gov/legal-opinions/opinion-2000-22Opinion 89-50
… may not, under the guise of a compromise, impair a public duty owed by it or give validity to a void claim". ( Andgar … such as ... the issuance of building permits because the duty of due care is owed to the general public and not to any specific individual. A duty to exercise due care in a particular situation may …
https://www.osc.ny.gov/legal-opinions/opinion-89-50Equine Health and Safety
… Purpose To determine whether the Gaming Commission (Commission) is monitoring and enforcing … 2018. Background The Commission regulates all aspects of gaming activity in the State, including horse racing and …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/equine-health-and-safetyState Comptroller DiNapoli Releases School Audits
… officials with other districts. For example, in 2015-16 the district entered into an agreement with Livingston …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… Three Town Fire District and the Webster Public Library . "In today’s fiscal climate, budget transparency and … policy. Since 2015, the total combined fund balance in the general and highway funds increased by $450,000. … policy. Since 2015, the total combined fund balance in the general and highway funds increased by $450,000. …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-auditsQuality of Internal Control Certification
… Purpose To determine whether the Division of State Police (Division) submitted timely a quality Internal Control Certification to the Division of Budget (DOB) by April 30, 2012. Background In 1987, the … authorities to each institute a comprehensive system of internal controls over their operations. DOB requires the …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/quality-internal-control-certificationDiNapoli Releases Report on Environmental Funding in New York State
… Budget projects that total DEC spending will decline this year and in each of the next three years by a cumulative …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-releases-report-environmental-funding-new-york-stateComptroller DiNapoli Releases School Audits
… have totaled $951,099, which is 7 percent of the ensuing year’s budgeted appropriations, exceeding the statutory limit … 2008 and cost the district more than $12 million the first year and will cost approximately $11.5 million annually for each succeeding year through 2037. To keep the district’s financial condition …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-school-auditsInmate Sentence Calculation and Release Practices
… Purpose To determine whether the Department of Corrections and … accurate and consistent calculation of sentence times in accordance with all laws and regulations. The audit … and 12 months early because Department procedures were not followed. The five errors represent an error rate of …
https://www.osc.ny.gov/state-agencies/audits/2017/04/07/inmate-sentence-calculation-and-release-practicesOversight of Homeless Shelters
… conditions, including trash piles stored in a children’s play area; holes in walls, ceilings, and floors; worn or …
https://www.osc.ny.gov/state-agencies/audits/2016/02/12/oversight-homeless-shelters