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Town of Otselic – Records and Reports and Conflict of Interest Audit Follow-Up (2021M-36-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/town/2024/08/16/town-otselic-records-and-reports-and-conflict-interest-audit-follow-2021m-36-fTown of Dayton – Audit Follow-Up (2019M-189-F)
… of financial records and reports. Background The Town is located in Cattaraugus County. The Town is governed by an elected Town Board (Board) composed of five … the Town Supervisor (Supervisor). The Board is responsible for the general oversight of the Town’s operations and …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-189-fOpinion 2004-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … independent contractor or employee. Therefore, we need not address whether the law partner is an employee of the school …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4Opinion 88-62
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- … , 6 NYCRR 360-2.15, effective December 31, 1988). Based on the landfill closure requirements discussed above, we … moneys from a capital reserve fund vary depending on whether the fund is established to finance the cost of a …
https://www.osc.ny.gov/legal-opinions/opinion-88-62II.3.A Planning – II. New York State Financial Accounting
… the official start of the budget process. It outlines, in general terms, the Governor’s priorities for the coming … is assembled, guided by the instructions set forth by DOB in their Budget Request Manual; reviewed for consistency with … approved by the agency head. DIVISION OF THE BUDGET REVIEW In accordance with the schedule outlined in the call letter, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3a-planningOpinion 2000-1
… Esq., Corporation Counsel Village of Ossining 1 The letter of inquiry also asks whether, under the provisions of …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1Opinion 88-30
… for costs of the district) -- Connections (requiring property owners to connect to a district water system) TOWN LAW, §§130(15), 194(1)(b), 198, 201, 202, 202-a, 209-e(1)(b): (1) A town, by ordinance, may require district property …
https://www.osc.ny.gov/legal-opinions/opinion-88-30Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … a net cost of $2,407 related to banking services. Town of Seneca Falls – Credit Card and Travel Expenditures (Seneca County) …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-municipal-auditsDiNapoli: With 2 Million People Fishing and Hunting in the State, New York Ranks Third Nationwide
… Fishing and hunting bring a stream of cash to New York’s economy, generating the … totaled more than $5 billion in 2011, the most recent year for which such figures are available. Nearly $1.9 billion was … generated 20 percent of the revenue collected from license fees in the 2012-13 license year. Erie County ranked …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-2-million-people-fishing-and-hunting-state-new-york-ranks-third-nationwideFinancial Management Practices
… of drought. Organized as a public benefit corporation, it has a broad spectrum of legal powers to accomplish its mission, including the … watersheds. In addition, the District collects permit fees for access rights to the Great Sacandaga Lake and assesses …
https://www.osc.ny.gov/state-agencies/audits/2014/11/25/financial-management-practicesState Comptroller DiNapoli Releases School District Audits
… none of the appropriated fund balance was actually used to finance operations from 2015-16 through 2017-18. Deposit … hired a special education teacher which has allowed them to offer an additional class in-house. Officials calculated … officials negotiated a change in the employee contracts to reduce the district’s share of health insurance costs for …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli Statement in Support of Senator Warren's Legislation Creating Greater Climate Risk Disclosure
… Retirement Fund, released the following statement today in support of U.S. Senator Elizabeth Warren's Climate Risk … and what steps they are taking to minimize climate risk in their operations. "Global investors are aggressively … from our portfolio companies on how they expect to perform in the changing world," DiNapoli said. "I applaud Senator …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-statement-support-senator-warrens-legislation-creating-greater-climate-risk-disclosureState Agencies Bulletin No. 1074
… Purpose To inform agencies of changes to the display name of the SFS Alternate ID field introduced in Payroll Bulletin 1052 and the addition of the field to the Payroll Master File Affected Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1074-new-york-state-employee-identifier-nys-emplidSafety at Stations
… appropriate steps to address safety-related issues at all of its train stations including determining if “Customer … subsidiary of MTA in 1970. SIR is responsible for the operation of a rapid transit railroad system on Staten … incidents at the stations, including, but not limited to: How the incident is routed to the Engineering Department, …
https://www.osc.ny.gov/state-agencies/audits/2017/06/15/safety-stationsSyracuse Academy of Science Charter School – Purchases from Selected Vendors and Enrollment and Billing (2012M-219)
… vendors for the period July 1, 2010, to December 31, 2012, and the student enrollment and billing processes for the period July 1, 2011, to June … School officials routinely purchased school equipment and furnishings from a limited group of four vendors that …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/05/syracuse-academy-science-charter-school-purchases-selected-vendors-andTown of Henrietta – Financial Management and Purchasing (2013M-208)
… of our audit was to review the Town’s financial management and internal controls over purchasing for the period January … Town Board which is composed of four Council members and a Town Supervisor. Budgeted appropriations totaled … approximately $17 million for 2012. Key Findings The Board and Town officials have not developed long-term financial …
https://www.osc.ny.gov/local-government/audits/town/2014/01/24/town-henrietta-financial-management-and-purchasing-2013m-208Dairy Inspections
… Purpose To determine if the Department of Agriculture and Markets (Department) is adequately monitoring the inspection of dairy processing in New York State. The audit covered the … producer complaints, conducts and supervises the licensing of certified industry inspectors, and performs economic …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/dairy-inspectionsHate Crime Reporting
… multiple bias incidents appear to be relatively rare, only by tracking them will stakeholders be able to monitor trends …
https://www.osc.ny.gov/state-agencies/audits/2014/09/25/hate-crime-reportingTown of LeRay – Justice Court (S9-14-5)
… Purpose of Audit The purpose of our audit was to determine if Court officials properly collected, reported and remitted moneys on behalf of the Court for the period January 1, 2012 through February …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-leray-justice-court-s9-14-5Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Village … budget does not include an interest payment of $56,708 due on a bond anticipation note. The proposed budget complies …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-1