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Opinion 93-12
… including a school district, may authorize any of its members or any officer or employee to attend a conference …
https://www.osc.ny.gov/legal-opinions/opinion-93-12Overlap, Duplication, Gaps, and/or Fragmentation in Workforce Development Programs and Services
… and/or fragmentation among these programs and services. The audit covers the period July 2018 through December 2021. About the Program The Department of Labor’s (Department) mission is to protect workers, assist … system (System). The Department is the lead State agency in the System. Workforce development is particularly critical …
https://www.osc.ny.gov/state-agencies/audits/2022/05/19/overlap-duplication-gaps-andor-fragmentation-workforce-development-programs-and-servicesState Comptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits were issued. Longwood … County) District officials did not appropriately approve and document overtime for non-instructional employees. As a … technology (IT) control weaknesses which auditors from the Comptroller’s Office communicated confidentially to …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… this money. Town of Clifton Park – Information Technology (Saratoga County) Officials did not adequately safeguard … capital plan; fund balance policy; or reserve policies. Track state and local government spending at Open Book New … millions of state and local government financial records, track state contracts, and find commonly requested data. … …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … and officials did not know who had access to the district’s fuel tanks. Avon Central School District – Financial … and district officials did not effectively manage fund balance and reserves. The board-approved budgets …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-auditsOpinion 2000-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … volunteer to assist a fire district fire department within New York State on an on-going basis pursuant to General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-2000-15Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Report Details LIRR Delays in 2017
… state's 145,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-report-details-lirr-delays-2017Opinion 91-60
… the accounts of public corporations, including OTBs (NY Const, art X, §5; Racing, Pari-Mutuel Wagering and … authority in connection with political subdivisions (NY Const, art V, §1) is different from his constitutional authority over other public corporations (NY Const, art X, §5; Patterson , supra ), we believe that the …
https://www.osc.ny.gov/legal-opinions/opinion-91-60DiNapoli Examines Faltering LinkNYC Program
… Technology and Telecommunications’ (DoITT) failure to hold accountable the developers of the city’s ambitious program to expand access to high-speed internet, known as LinkNYC, … underreported revenue by $557,037, half of which it would have owed to the city under their agreement. The consortium …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-examines-faltering-linknyc-programXI.17 Protest Procedures – XI. Procurement and Contract Management
… the unsuccessful offerer within fifteen calendar days of release by the state agency of a notice in writing or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi17-protest-proceduresDiNapoli: MTA Financial Outlook in Precarious Balance
… brought on by the COVID-pandemic, but it is not out of the woods yet, according to a report released today by New … covering budgets with massive federal aid. The MTA and its funding partners face tough choices on challenges that can … protecting against extreme weather and maximizing new sources of revenue are all challenges the MTA needs to …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-mta-financial-outlook-precarious-balanceDiNapoli: Percentage of New Yorkers With Mental Illness Rose as Available Psychiatric Beds Declined
… in the number of individuals served by the state’s public mental health system, with nearly 900,000 residents … of 23.1% of adults with AMI and 6% with SMI. The state public health system has mirrored these trends, with …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-percentage-new-yorkers-mental-illness-rose-available-psychiatric-beds-declinedInspector General
… to receive calls from OSC officers and employees and the public; Powers The Inspector General shall have the power to: …
https://www.osc.ny.gov/common-retirement-fund/resources/inspector-generalOpinion 92-39
… partnerships and corporations owning such property are only entitled to a single vote. Any such person or entity owning more than one parcel within the proposed district is entitled only to a … guarantees of either the State or Federal Constitutions (NY Const, art I, §11, US Const, 14th amend), or the voter …
https://www.osc.ny.gov/legal-opinions/opinion-92-39Lumberland Fire Department Inc. – Controls Over Financial Activities (2014M-110)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Department’s financial … Inc. provides fire protection and emergency services to the Town of Lumberland in Sullivan County. The … in 2013. Key Findings While the Department adopted by-laws to dictate the manner in which it should conduct operations, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/lumberland-fire-department-inc-controls-over-financial-activities-2014m-110Niskayuna No. 2 Fire District – Length of Service Award Program (2015M-73)
… separate from the Town of Niskayuna and Schenectady County in which it is located. The District is governed by an … number of points to volunteers for participation in department responses and accurately record volunteer … activities. District officials did not review the entries in the computer program unless the points earned as indicated …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/31/niskayuna-no-2-fire-district-length-service-award-program-2015m-73Hancock Fire Department - Financial Operations (2018M-236)
… whether officials ensured collections were deposited and disbursements were proper. Key Findings The Board … deemed interest in the oral agreement between his business and the Department. It appears that the President’s business … deemed interest in the oral agreement between his business and the Department. Periodically perform reviews to determine …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/03/hancock-fire-department-financial-operations-2018m-236South Glens Falls Central School District - Fund Balance (2018M-90)
… reduce District property taxes. Correct accounting records for misclassifications, and accurately report unrestricted … the reserves will be funded, the optimal funding levels for each reserve and the conditions under which reserves will …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/south-glens-falls-central-school-district-fund-balance-2018m-90Dutchess County – Financial Condition (2013M-370)
… Purpose of Audit The purpose of our audit was to review the County’s budgeting practices … two cities, and covers approximately 802 square miles. As of November 2013, the County had approximately 1,800 …
https://www.osc.ny.gov/local-government/audits/county/2014/03/14/dutchess-county-financial-condition-2013m-370