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2022 Financial Condition Report – 2022 Financial Condition Report
… Message from the Comptroller As State policymakers responded to the challenges of the COVID-19 pandemic and accompanying volatility in the State’s finances, New York ended the State Fiscal Year (SFY) … the ongoing risks and challenges, and opportunities for changes to improve the long-term outlook for State …
https://www.osc.ny.gov/reports/finance/2022-fcrTown of Lloyd - Information Technology (2019M-36)
… recovery plan or develop written data backup procedures. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-lloyd-information-technology-2019m-36Eggertsville Fire District – Financial Activity (2017M-27)
… the State, distinct and separate from the Town of Amherst in Erie County. The District is governed by an elected …
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)
… [read complete report – pdf] [read complete 2021 report – pdf] Purpose of Review The purpose of our … recommendations in the audit report released in December 2021. Background The Town, located in Orleans County, is … recommendations in the audit report released in December 2021 …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/09/13/town-shelby-supervisors-financial-responsibilities-audit-follow-2021m-121Opinion 2007-8
… municipality within 180 days of the end of the fiscal year audited. General Municipal Law § 209-z became effective … be filed no later than the last day of February of each year for the preceding calendar year. General Municipal Law § 33-a authorizes the State …
https://www.osc.ny.gov/legal-opinions/opinion-2007-8Opinion 2009-1
… is no statutory or common law prohibition against the appointment of the spouse of a member of a board of fire … recuse himself or herself from discussions on the appointment and on other resolutions relating specifically to … of 2006, the State Comptroller was required to create and make available a model code of ethics for fire districts. …
https://www.osc.ny.gov/legal-opinions/opinion-2009-1Opinion 90-41
… Comp, 1964, p 356; 10 Opns St Comp, 1954, p 30). October 16, 1990 Donald E. Todd, Esq., Village Attorney Village of …
https://www.osc.ny.gov/legal-opinions/opinion-90-41Opinion 91-2
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … OTB corporation to fill out a form listing certain outside employment and business interests in order for the … and papers relating to its financial standings." The Court of Appeals has stated that "the Constitution does not …
https://www.osc.ny.gov/legal-opinions/opinion-91-2Opinion 96 - 14
… other contracts with the college in which the trustee has an interest exceeds $100. You ask whether a member of the … funds are available to pay, in advance of audit, properly itemized and verified or certified bills for materials, … an "interest" in such a contract because he or she would receive a pecuniary benefit as a result of the contract or …
https://www.osc.ny.gov/legal-opinions/opinion-96-14Opinion 88-38
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees (filing fees on appeals to … of New York, are not exempt from the filing fees imposed in connection with appeals to the Appellate Divisions and the … City of New York, are exempt from the filing fees imposed in connection with appeals to the Appellate Divisions and the …
https://www.osc.ny.gov/legal-opinions/opinion-88-38Unexpected Delays and Events
… provided. Key Findings We reviewed 49 events over a 2½-year period and found that, in some cases, the needs of …
https://www.osc.ny.gov/state-agencies/audits/2019/02/27/unexpected-delays-and-eventsDiNapoli: State Must Improve Oversight of Most Dangerous Sex Offenders
… for their behavior and to develop appropriate strategies to prevent reoffending. “There’s a reason New York … identify potential best practices; Identify and implement strategies to improve regional offices’ compliance rates; …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-state-must-improve-oversight-most-dangerous-sex-offendersOpinion 92-37
… a fire alarm or fire protection district" must be filed with the county clerk and the State Comptroller. Subdivision …
https://www.osc.ny.gov/legal-opinions/opinion-92-37DiNapoli: NYC Parks Can Do More to Correct Barriers to People With Disabilities
… “Federal law demands equal access to public spaces, but we found hundreds of barriers to people with disabilities in … picture below). Many of the 309 barriers were similar to what Parks ranked identified as Priority 1 barriers that …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-nyc-parks-can-do-more-correct-barriers-people-disabilitiesState Comptroller DiNapoli Releases Municipal & School Audits
… the board did not perform adequate annual audits. Village of Skaneateles – Claims Auditing (Onondaga County) While the … not adequately supported or were paid without approval. Of the 348 claims reviewed totaling approximately $2 million, … properly approved, supported and for appropriate purposes. Of the 136 charges totaling $70,570 reviewed: 86 charges …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … Assistant Treasurer admitted to stealing $4,100 in County funds from 2012 to 2017 and resigned from her position. In … all 10 computers that was not related to town business. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-auditsBorough of Manhattan Community College – Controls Over Bank Accounts (Follow-Up)
… identified multiple internal control weaknesses that CUNY and BMCC officials need to improve related to the use of bank … colleges are required to notify CUNY Central when opening and closing bank accounts. Of the 23 bank accounts that CUNY … were either improper (did not comply with CUNY, State, and/or City policies and procedures) and/or were unsupported. …
https://www.osc.ny.gov/state-agencies/audits/2018/03/06/borough-manhattan-community-college-controls-over-bank-accounts-followWyandanch Union Free School District - Budget Review (B19-7-1)
… to provide an independent evaluation of the adopted 2017-18 and 2018-19 budgets, and the proposed 2019-20 budget. … Suffolk County, adopted budgets of $68.8 million in 2017-18 and $71.3 million in 2018-19, and proposed a budget of … audited financial statements for the period ending June 30, 2018 indicate that expenditures exceeded revenues by …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wyandanch-union-free-school-district-budget-review-b19-7-1Circleville Fire District – Board Oversight (2013M-343)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of selected financial activities for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/circleville-fire-district-board-oversight-2013m-343CUNY Bulletin No. CU-356
… Professional Staff Congress are eligible to participate in the New York State Health Insurance Plan (NYSHIP) … Department of Civil Service. Affected Employees Employees in Bargaining Units T8, AJ and GA who are doctoral students … Congress and enrolled as a matriculated doctoral student in a CUNY graduate program, and simultaneously employed in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-356-certain-cuny-employees-eligible-new-york-state-health