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Haverstraw-Stony Point Central School District – Financial Condition (2014M-275)
… audit was to examine the District’s financial condition for the period July 1, 2012 through June 2, 2014. Background … Board President is the District’s chief financial officer. For the 2014-15 fiscal year, the District’s operating budget …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/haverstraw-stony-point-central-school-district-financial-condition-2014mIndian Lake Central School District – Claims Auditing (2016M-15)
… $6.3 million. Key Finding The Board did not appoint a claims auditor, nor did it perform the claims auditing function. Key Recommendation Ensure that a deliberate and thorough audit of all claims is conducted by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/indian-lake-central-school-district-claims-auditing-2016m-15Rotterdam-Mohonasen Central School District – Claims Processing (2013M-19)
… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls over the claims … The Rotterdam-Mohonasen Central School District is located in Schenectady County. The District is governed by the Board … taxes and State aid. Key Finding District officials have established adequate controls over the claims processing …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/rotterdam-mohonasen-central-school-district-claims-processing-2013m-19Nassau County Board of Cooperative Educational Services – Claims Auditing (2016M-164)
… in a timely manner in accordance with BOCES’ policy and statutory requirements. Key Recommendations There were no …
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)
… report – pdf] [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Town of Shelby’s (Town’s) progress, as of May 2024, in …
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
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … of interest) NEW YORK CONSTITUTION, ARTICLE X, §5; GENERAL MUNICIPAL LAW, §§800(3), 801; RACING, PARI-MUTUEL WAGERING … an audit of OTB is very broad. Article 18 of the General Municipal Law prohibits certain interests in contracts of a …
https://www.osc.ny.gov/legal-opinions/opinion-91-2Opinion 96 - 14
… of a county (see General Municipal Law, §800[4], [5]). For this purpose, officers and employees of a county … or stockholder (General Municipal Law, §800[3][b]-[d]). For this purpose, a "contract" includes any express or … his or her firm, partnership or corporation would be a party to the contract. Unless one of the exceptions in …
https://www.osc.ny.gov/legal-opinions/opinion-96-14Opinion 92-13
… in various ways, provided the objectives are naturally connected with the subject matter and the title could be said … officers, we believe the various objectives are naturally connected, with the single subject being the increase in the …
https://www.osc.ny.gov/legal-opinions/opinion-92-13Opinion 90-41
… or statutory amendments that bear on the issues discussed in the opinion. SEWERS AND SEWERS SYSTEMS -- Sewer Lines … be borne wholly by the benefited properties. This is in reply to your inquiry concerning the propriety of a … transferred to section 14-1412 of the current Village Law in 1972 (L 1972, ch 892) and, as you note, section 14-1412 …
https://www.osc.ny.gov/legal-opinions/opinion-90-41Opinion 88-38
… fees, impose new fees, and then utilize these revenues to pay increased aid to local governments to finance the …
https://www.osc.ny.gov/legal-opinions/opinion-88-38Opinion 2007-8
… § 184; GENERAL MUNICIPAL LAW §§ 204-a, 209-z: A town may not unilaterally impose an audit requirement on a fire … ( see 1987 Ops St Comp No. 87-28, at 46). While a town may not unilaterally impose such an audit requirement, it is our … Municipal Law. 3 If such filings are required, but have not been made, the audit must include an examination of all …
https://www.osc.ny.gov/legal-opinions/opinion-2007-8Opinion 2009-1
… fire district treasurer. Town Law § 174 (2) provides for the election of a fire district treasurer for a term of three years. Pursuant to Town Law § 176 (2-a), … are certain statutory restrictions limiting eligibility for appointment or election to the office of fire district …
https://www.osc.ny.gov/legal-opinions/opinion-2009-1Unexpected Delays and Events
… Purpose To determine if the Long Island Rail Road has plans to … six MTA constituent agencies, the Long Island Rail Road (LIRR) is both the largest commuter railroad and the oldest … hub at Jamaica to the easternmost tip of Long Island. The LIRR operates 24 hours a day, 7 days a week. On an average …
https://www.osc.ny.gov/state-agencies/audits/2019/02/27/unexpected-delays-and-eventsDiNapoli: OTDA Needs to Improve Oversight of Services Provided to Those in Homeless Shelters
… case management, access to health care, treatment for substance abuse, childcare services and assistance with … operating shelters directly or contracting with third-party providers. OTDA’s role is to provide oversight of the … pandemic restrictions and staffing shortages as the cause for timeliness problems, the majority of the cases sampled …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-otda-needs-improve-oversight-services-provided-those-homeless-sheltersOpinion 92-37
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Extension (necessity to … subject to the approval of the State Comptroller. This is in reply to your letter concerning the need to obtain the … pursuant to subdivision 1 of the Town Law, §173, in which case the Comptroller's approval is generally not …
https://www.osc.ny.gov/legal-opinions/opinion-92-37DiNapoli: MTA Budget Outlook Improves
… over the course of the financial plan period, yet it still plans to raise fares and tolls by 15 percent over a … by New York State Comptroller Thomas P. DiNapoli. The MTA plans to use the bulk of the unanticipated resources to … through 2017, driven by higher debt service and fringe benefit costs. Debt service is expected to reach $3 billion …
https://www.osc.ny.gov/press/releases/2013/09/dinapoli-mta-budget-outlook-improvesOpinion 89-9
… LOST PROPERTY -- Compensation of Employees (disposition of unclaimed paycheck of deceased employee) PUBLIC OFFICERS AND … Wages of a deceased county employee which remain unclaimed for six years may be transferred into the county's general … of administration authorizing the sister to receive the funds have not been presented to the county. You ask how the …
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 … board also did not receive accurate monthly cash balances for the audit period and did not identify the discrepancies … Auditing (Onondaga County) While the claims reviewed were for appropriate village expenditures, the board did not audit …
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-communities