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Opinion 90-59
… -- Gifts and Loans (removal of snow and ice from private road) STREETS AND HIGHWAYS -- Private Roads (removing of snow … §140: A town may not regularly plow and sand a private road belonging to a disabled individual, except in an … ask whether a town may regularly plow and sand a private road belonging to a disabled individual. A town …
https://www.osc.ny.gov/legal-opinions/opinion-90-59Opinion 90-46
… CLERK -- Fees (refund by State of county's portion of index fees) FEES -- Court Fees (refund by State of county's portion of index fees) CIVIL PRACTICE LAW AND RULES, §8018; JUDICIARY … §8(15): A county is entitled to retain $5.00 of each court index fee of $100.00 collected by a county clerk pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-90-46Comptroller DiNapoli Releases School Audits
… available. As a result, at the end of 2012-13 fiscal year, the district’s reported unassigned fund balance had … total fund balance for the general fund increased $4.8 million. During the same time frame, the real property tax levy increased by approximately $4.8 million. Westport Central School District – Internal …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… Village of Catskill , Town of East Fishkill , Hughsonville Fire District , Lumberland Fire Department , Village of Mastic Beach , South Farmingdale … deficit for 2013 was approximately $249,000. Hughsonville Fire District – Internal Controls Over Cash Disbursements …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-0Hazard Mitigation and Coordination (Follow-Up)
… and Coordination (Report 2021-N-8 ). About the Program Hurricane Sandy, or Superstorm Sandy, which hit New York City … in the United States. Over the course of 48 hours, Hurricane Sandy inflicted an estimated $19 billion in damages …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/hazard-mitigation-and-coordination-followPublic Health – 2023 Financial Condition Report
… restrictions on disenrollment during the COVID public health emergency. Federal restrictions during the pandemic … Yorkers Benefited from Medicaid, Essential Plan or Child Health Plus In March 2023, nearly 9.4 million individuals or … were enrolled in Medicaid, the Essential Plan or Child Health Plus (which provides coverage for children under the …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-healthDiNapoli: Office of Children and Family Services Can Improve Efforts to Investigate Child Fatalities
… An audit released today by New York State Comptroller Thomas P. DiNapoli found … An audit released today by Comptroller DiNapoli found the states Office of …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-office-children-and-family-services-can-improve-efforts-investigate-child-fatalitiesCompliance With Executive Order 95 (Open Data) (Follow-Up)
… in our initial audit report, Compliance With Executive Order 95 (Open Data) (Report 2019-S-16 ). About the Program … parks and recreation, labor, and transportation. Executive Order 95 (EO 95), issued March 11, 2013, established an … in our initial audit report Compliance With Executive Order 95 Open Data Report 2019S16 …
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/compliance-executive-order-95-open-data-followDiNapoli Releases December State Cash Report
… website called Open Book New York ( www.openbooknewyork.com ). …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-releases-december-state-cash-reportState Agencies Bulletin No. 1948
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the October 2021 NYSCOPBA Increase to the 25 Year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1948-october-2021-increase-25-year-longevity-step-arbitration-eligible-bu01Hortonville Fire Company – Financial Activity (2014M-210)
… benefit payouts and grant activities were not included on reports to the members. Fundraising controls are generally …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/08/hortonville-fire-company-financial-activity-2014m-210Genesee County – Purchasing (2015M-241)
… Purpose of Audit The purpose of our audit was to examine certain County procurement … and adhere to the policy. Perform a thorough audit of purchasing card activity to determine if County policies …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/genesee-county-purchasing-2015m-241Village of Margaretville - Fiscal Management (2018M-78)
… report - pdf] Audit Objective Determine whether the Board of Trustees (Board) provided effective fiscal management. Key Findings Village of Margaretville (Village) officials have not adopted … has increased by $321,000 to $592,786 (or 167 percent of 2017 expenditures) from the beginning of 2014-15 through …
https://www.osc.ny.gov/local-government/audits/village/2018/08/17/village-margaretville-fiscal-management-2018m-78Town of Davenport - Transparency (2018M-85)
… corrective action. Appendix B includes our comment on issues that were raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2018/08/31/town-davenport-transparency-2018m-85Columbia-Greene Community College – Information Technology (2017M-213)
… Purpose of Audit The purpose of our audit was to determine if College officials ensured that the College's … a breach notification policy. Five employees visited music streaming, social media and shopping websites which could expose the network to virus attacks or compromise systems and data. The College …
https://www.osc.ny.gov/local-government/audits/community-college/2017/12/22/columbia-greene-community-college-information-technology-2017m-213North Warren Central School District – Financial Condition Management (2017M-197)
… The North Warren Central School District is located in Warren and Essex counties. The District has approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017mGreece Public Library – Information Technology (2017M-130)
… Purpose of Audit The purpose of our audit was to evaluate the Library’s information technology (IT) … New York State Board of Regents in 1958, is governed by a seven-member Board of Trustees appointed by the Town’s … million. Key Findings The Board did not adopt any policies to protect its IT assets. The Board did not develop a …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/greece-public-library-information-technology-2017m-130Financial Data: What is the general schedule/cycle of data availability?
… reports of all localities within a class is completed, LGSA compiles financial tables for each class. Fiscal year …
https://www.osc.ny.gov/local-government/data/financial-data-what-general-schedulecycle-data-availabilityFulton County Industrial Development Agency – PILOT Program (2014M-291)
… Purpose of Audit The purpose of our audit was to evaluate the IDA’s project monitoring practices for … Background The Fulton County Industrial Development Agency was created in 1970 to further economic development in the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/05/01/fulton-county-industrial-development-agency-pilot-programConcord Industrial Development Agency – Agency Management (2015M-61)
… The Concord Industrial Development Agency was created in 1980 to further the economic development of the Town of …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/08/07/concord-industrial-development-agency-agency-management