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Effectiveness of the Information Technology Transformation
… we found that ITS is currently in its fourth year, and only one of these initiatives (Email Consolidation and …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/effectiveness-information-technology-transformationOpinion 89-59
… (authority to impose water rates to raise both operation and maintenance and capital costs) WATER DISTRICTS -- Capital Costs … (authority to impose water rates to raise both operation and maintenance and capital costs) TOWN LAW, §§198(3)(d), … a town water district may raise the cost of both operation and maintenance and debt service solely by the imposition of …
https://www.osc.ny.gov/legal-opinions/opinion-89-59Opinion 97-3
… Tax Law, §1102[1]). Section 1182, however, is applicable only to the enforcement of taxes which become a lien on or … such general, special or local laws continue in effect only until December 31, 1999 (L 1993, ch 602, §8[c][i], as …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Opinion 95-4
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no …
https://www.osc.ny.gov/legal-opinions/opinion-95-4Opinion 93-5
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no …
https://www.osc.ny.gov/legal-opinions/opinion-93-5Comptroller DiNapoli Releases State Audits
… Thomas P. DiNapoli announced today the following audits have been issued: Department of Agriculture and Markets: Food … and Contracting Practices (2014-S-19) SUNY officials have generally established good internal controls over procurement and have effectively communicated these procedures to the …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… mounted at the proper height in restrooms and accessible parking with painted lines and access aisles in the parking lot. Town of Babylon – Physical Accessibility to … hall, the town hall annex, which lacked van accessible parking spaces; the senior center; the parks and recreation …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Get Your Money Back!
… (OUF) now returns, on average, over $2 million in lost money, known as unclaimed funds, every day. Unclaimed funds occur when people are separated from their money and can come from utility deposits, trust funds, old … is working to make it easier than ever to reclaim lost money, including mailing some checks directly to their …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-get-your-money-backState Comptroller DiNapoli Releases Municipal Audits
… and acquisition and disposition policies. Village of Penn Yan – Procurement (Yates County) Village officials did … accessibility at selected town facilities. City of North Tonawanda – Audit Follow-Up (Niagara County) The follow-up assessed the City of North Tonawanda’s progress, as of August 2024, in …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits and examinations have been issued: Department of Agriculture and Markets: Oversight of Weights and Measures Program (2016-S-98) Auditors found systemic … Thomas P DiNapoli announced today the following audits and examinations have been issued …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-auditsDiNapoli: Majority of H&R Block Shareholders Want Disclosure of Company's Political Spending
… available policy on its corporate political spending. The company currently offers no information on what campaigns, causes, committees, or trade associations it donates to, nor does it explain how it makes decisions to spend, or not to …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-majority-hr-block-shareholders-want-disclosure-companys-political-spendingOpinion 97-4
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … of the City of Glen Cove may not expend foreign fire insurance tax moneys to provide a benefit to a member of … Association of the City of Glen Cove may expend foreign fire insurance tax moneys to provide a death benefit to a …
https://www.osc.ny.gov/legal-opinions/opinion-97-4Medicaid Program – Managed Care Payments to Unenrolled Providers
… (MCOs) establish provider networks by contracting with physicians, hospitals, and other providers to provide … in the state Medicaid program by January 1, 2018 (with the exception of certain provider types). Through the … about providers and service networks contracting with MCOs operating in New York. On a quarterly basis, MCOs …
https://www.osc.ny.gov/state-agencies/audits/2024/06/04/medicaid-program-managed-care-payments-unenrolled-providersColdspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… 1, 2012, to July 31, 2013. Background The District is a district corporation of the State, distinct and separate … the Treasurer maintained were a check register and savings account register; the Treasurer did not maintain journals, … any differences existed between bank records and her checking and savings account registers. The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mDiNapoli to Audit Hempstead IDA, Valley Stream School District in Wake of Controversial Development Project
… requests his office received related to approval of the Green Acres Mall project in Hempstead. “The Green Acres project has drawn noticeable criticism in the … closer examination.” DiNapoli said letters were sent this week to the Hempstead IDA executive director and board of …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-audit-hempstead-ida-valley-stream-school-district-wake-controversial-development-projectContract Advisory No. 26
… Subject : Statement on Sexual Harassment Prevention in Bids Guidance : Statement on Sexual Harassment Prevention in Bids: Every bid … by statute, rule or regulation shall contain the following statement subscribed by the bidder and affirmed by such … Statement on Sexual Harassment Prevention in Bids …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/26-statement-sexual-harassment-prevention-bidsForestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… the internal controls over cafeteria financial operations for the period July 1, 2012 through February 6, 2014. … students and 107 employees. The District’s appropriations for the 2013-14 fiscal year total $11.5 million. Key Finding …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andVillage of Pomona – Transparency of Fiscal Activities (S9-24-17)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … (Village Law) Section 4-408. The last completed audit was for the fiscal year ending May 31, 2021. Ensure the AFR was … required by GML Section 30 and Village Law Section 4-408. In addition, there was no evidence the Board reviewed and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17Village of North Haven – Collections (2024M-99)
… pdf] Audit Objective Determine whether Village of North Haven (Village) officials ensured collections were properly … Determine whether Village of North Haven Village officials ensured collections were properly …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99Hammondsport Central School District – Multiyear Planning (2024M-54)
… multiyear financial and capital plans, and their budgeting practice of consistently appropriating $1.4 million in fund … balance over these three fiscal years that is not needed to finance operations is, in effect, a reservation of fund … the 4 percent allowed by New York State Real Property Tax Law Section 1318. Five reserves totaling $2.3 million had …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54