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Oversight of Shelter Placements
… Objective To determine whether the New York City Department of Homeless Services is effectively … interfere with the health, safety, welfare, care, or comfort of other residents. … To determine whether the New …
https://www.osc.ny.gov/state-agencies/audits/2022/12/01/oversight-shelter-placementsOpinion 98 - 22
… provides that the village board of trustees may "take all measures and do all acts, by local law, not inconsistent with the provisions …
https://www.osc.ny.gov/legal-opinions/opinion-98-22State Comptroller DiNapoli Releases School Audits
… $914,291 (99 percent of total collections remitted to the business office) were late. Sag Harbor Union Free School District – Claims Auditing (Suffolk County) … Auditors reviewed 208 invoices totaling $1.3 million to determine whether an adequate claims audit was performed. …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… of Galen – Financial Management (Wayne County) The board does not provide adequate oversight and management of the …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-0Fare Collection
… including all holidays. In 2018, the LIRR carried 311,100 passengers on an average weekday. The LIRR has a … for an additional surcharge of up to $6.50, on board the train. The LIRR is authorized by New York State law to … the LIRR rolled out the On-Board Ticket Issuing Machine, which accepts credit cards and cash as payment for onboard …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/fare-collectionState Comptroller DiNapoli Releases Municipal & School Audits
… be provided to the court and then delivered to the county treasurer for safekeeping. Auditors identified one action … The treasurer stated that she did not turn over the money because the action was still pending in court. However, the money had been in the treasurer’s custody for over three years and, therefore, should have …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases School Audits
… approximately $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … in fund balance each year, but did not need to use these funds due to the operating surpluses. When adding back unused …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-2Alternate Contribution Stabilization Program
… an alternative to the original Contribution Stabilization Program (CSP) enacted in 2010. Like the original program, the … the normal rate (not the graded rate) in fiscal year 2025 (for your bill that will be due in February 2025). … … During the 20132014 billing cycle NYSLRS employers could opt in to the Alternative Contribution Stabilization Program …
https://www.osc.ny.gov/retirement/employers/alternate-contribution-stabilization-programOpinion 2008-5
… in the opinion. FIRE COMPANY -- Powers and Duties (amount payable to volunteer fire company under fire … of fire protection contracts) TOWN LAW § 184; GENERAL MUNICIPAL LAW § 209-d: With respect to a fire protection … a village and a town on behalf of a fire protection district for the services of a village fire company: (1) …
https://www.osc.ny.gov/legal-opinions/opinion-2008-5Opinion 88-78
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … the procedural requirements of article 3 of the Municipal Home Rule Law (§§20, et seq .) must be followed. Pursuant to section 20(4) of the Municipal Home Rule Law, no local law shall be passed unless: (a) it is …
https://www.osc.ny.gov/legal-opinions/opinion-88-78Fulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… 1, 2015 through March 31, 2017. Background The Fulton City School District is located in the City of Fulton and the … of claims audited and approved by the TPAs. … Fulton City School District NonPayroll Cash Disbursements 2017M144 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144Village of Ravena – Departmental Collections and Leave Accruals (2017M-56)
… used leave accruals in accordance with Village policies for the period June 1, 2015 through August 31, 2016. … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $3.3 … Collections at the pool were not adequately accounted for or remitted timely to the Clerk-Treasurer. Collections …
https://www.osc.ny.gov/local-government/audits/village/2017/09/29/village-ravena-departmental-collections-and-leave-accruals-2017m-56Overview – World Trade Center Presumption
… If you participated in the World Trade Center rescue, recovery or cleanup … claim the condition was the result of your participation in the events of September 11 and after, unless it can be … to file a notice with NYSLRS of their participation in the World Trade Center rescue, recovery or cleanup efforts …
https://www.osc.ny.gov/retirement/publications/world-trade-center/overviewCity of Auburn – Hydroelectric Power Operations and Software Management (2017M-99)
… March 9, 2017. Background The City of Auburn is located in Cayuga County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/city/2017/12/15/city-auburn-hydroelectric-power-operations-and-software-management-2017m-99Hillside Public Library of New Hyde Park – Claims Processing (2017M-175)
… did not approve 13 claims totaling $27,143, and quotes or purchase orders, invoices and receiving reports were not …
https://www.osc.ny.gov/local-government/audits/library/2017/12/08/hillside-public-library-new-hyde-park-claims-processing-2017m-175Village of Massapequa Park – Claims Audit and Leave Accruals (2017M-193)
… audit was to determine whether the Board audited claims for Village expenditures prior to payment and to determine … that leave accruals and payments were calculated correctly for the period June 1, 2015 through March 31, 2017. … five-member Board of Trustees. General fund expenditures for the 2016-17 fiscal year totaled $6.2 million. Key …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-massapequa-park-claims-audit-and-leave-accruals-2017m-193Sherrill City School District – Reserve Funds (2017M-247)
… reserve funds other than its health insurance reserve. The tax certiorari reserve is overfunded by $4.5 million. Key … the reserves will be used. Use the surplus funds in the tax certiorari reserve to fund one-time expenditures, fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/sherrill-city-school-district-reserve-funds-2017m-247Warren County – Occupancy Tax and Weights and Measures (2016M-346)
… The purpose of our audit was to assess oversight of the occupancy tax and compliance with weights and measures laws … could have collected an additional $1.9 million in occupancy tax revenue. The Director of the Department of …
https://www.osc.ny.gov/local-government/audits/county/2017/03/31/warren-county-occupancy-tax-and-weights-and-measures-2016m-346Smithtown Fire District – Capital Project (2014M-231)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls over capital … Board did not have a capital asset policy and procedures to be followed for constructing and reconstructing capital … a written capital asset policy containing the procedures to be followed when authorizing capital asset construction. … …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231Seaford Fire District – Length of Service Award Program (2014M-319)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over its Length of Service … officials did not implement standards and procedures to ensure that the records maintained for activities … Review and amend the District’s point system to ensure it is consistent with GML. Ensure that the point …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319