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Greenwich Central School District – Claims Auditing (2016M-37)
… Key Finding The claims auditor did not consistently audit all claims related to the capital fund prior to payment. Key … The Board should ensure that the claims auditor audits all claims prior to payment, unless they are statutorily …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/greenwich-central-school-district-claims-auditing-2016m-37State Comptroller Thomas P. DiNapoli Statement on NYC Finances
… 2024 budget increased spending to address growing demand for services using stronger than expected revenues and … risks are on the horizon, however. Unbudgeted costs for housing asylum seekers and other humanitarian efforts …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-thomas-p-dinapoli-statement-nyc-finances2022 Financial Condition Report – 2022 Financial Condition Report
… As State policymakers responded to the challenges of the COVID-19 pandemic and accompanying volatility in the … Report can help New Yorkers better understand the impacts of the COVID-19 pandemic and the State and federal policy … this Report This report provides citizens with an overview of the financial condition of New York State. It presents …
https://www.osc.ny.gov/reports/finance/2022-fcrTown of Lloyd - Information Technology (2019M-36)
… use policy. Provide IT security awareness training to personnel who use IT resources. Adopt written IT policies and …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-lloyd-information-technology-2019m-36Eggertsville Fire District – Financial Activity (2017M-27)
… and reported and that District money was safeguarded for the period January 1, 2015 through November 17, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2016 totaled approximately $1.5 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/eggertsville-fire-district-financial-activity-2017m-27Town 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 2009-1
… relating specifically to the treasurer, and abstain from voting on such matters. Even if the fire district's code of ethics does not … himself or herself from discussions, and abstain from voting, on the appointment of his or her spouse to the office …
https://www.osc.ny.gov/legal-opinions/opinion-2009-1Opinion 90-41
… as a local assessment on property benefited or" after the word "system" in the second sentence of that section. Had the … In this regard, we note that the bill jacket includes a letter, dated June 11, 1973, from the Office for Local … part, as follows: The amendment to §14-1410 is misplaced. What was intended was to clarify the authority of the village …
https://www.osc.ny.gov/legal-opinions/opinion-90-41Opinion 91-2
… its receipts, disbursements, contracts, leases, sinking funds, investments and any other records and papers relating … Authority , Court of Appeals, decided 12/20/90; cf . NY Const, art V, §1, relative to Comptroller's audit … its receipts, disbursements, contracts, leases, sinking funds, investments and any other matter relating to its …
https://www.osc.ny.gov/legal-opinions/opinion-91-2Opinion 96 - 14
… This opinion represents the views of the Office of the State Comptroller at the time it was … approximately $2,000 per year. You also state that it is unclear whether the hardware store is operated as a sole … under the contract; or (c) appoint an officer or employee who has any such powers or duties (General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-96-14Opinion 92-13
… in article seven of the Town Law. Accordingly, by its express terms, section 24-a authorizes the board to increase …
https://www.osc.ny.gov/legal-opinions/opinion-92-13Unexpected Delays and Events
… Purpose To determine if the Long Island Rail Road has plans to … through a major transfer hub at Jamaica to the easternmost tip of Long Island. The LIRR operates 24 hours a day, 7 days … Guidelines (Guidelines) that describe its Incident Response Structure and various plans for addressing …
https://www.osc.ny.gov/state-agencies/audits/2019/02/27/unexpected-delays-and-eventsDiNapoli: State Must Improve Oversight of Most Dangerous Sex Offenders
… The state Department of Corrections and Community Supervision … is not adequately monitoring the state’s most dangerous sex offenders, often failing to make the minimum number of …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-state-must-improve-oversight-most-dangerous-sex-offendersOpinion 89-9
… This opinion represents the views of the Office of the State Comptroller at the time it was … employee who died intestate to the proper party upon affidavit as provided in this section. ABANDONED PROPERTY … agency owing a "debt", to pay, upon submission of an affidavit, not more than $10,000 of a debt to certain …
https://www.osc.ny.gov/legal-opinions/opinion-89-9Opinion 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
… months ago with $1.9 billion in unanticipated resources now expected to be available over the course of the financial plan period, yet … funding the next capital program and improving services are critically important, reducing the size of planned fare …
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
… Act (ADA) prohibited discrimination on the basis of a disability, too many New York City Parks Department … have existed for years and should have been addressed long ago.” Nearly two decades ago, in December 2005, a State … after the original audit, but the individual’s oversight is limited as the coordinator does not sign off on new …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-nyc-parks-can-do-more-correct-barriers-people-disabilitiesDiNapoli: OTDA Needs to Improve Oversight of Services Provided to Those in Homeless Shelters
… The state Office of Temporary and Disability Assistance (OTDA) needs to improve its oversight of local departments of social … entering the shelters are being set up with a plan to get the services they need and transition to permanent …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-otda-needs-improve-oversight-services-provided-those-homeless-sheltersState Comptroller DiNapoli Releases Municipal & School Audits
… $112,000 lacked adequate supporting documentation. Miller Place Fire District – Credit Cards (Suffolk County) … In addition, the treasurer did not always complete bank reconciliations and half of the reconciliations prepared were not supported. As a result, adjusted bank balances did not agree with general ledger cash balances …
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
… The New York State Department of Environmental Conservation (DEC) should improve oversight … of compliance with the state’s dam safety regulations to guard against potential costly and life-threatening … rating of unsafe requires immediate action to lower or drain the reservoir to reduce or eliminate the potential for …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-better-dec-oversight-dams-recommended-prevent-failures-and-safeguard-communities