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DiNapoli: State Needs to Better Protect Water Supply Infrastructure Against Natural Disasters, Cyberattacks and Terrorism

… their plans need revisions, it does little to follow-up or provide enforcement if systems don’t send revisions or are late submitting them. DOH officials said that an …

Opinion 95-18

… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … prescribes the procedure for the sale of burial lots but is silent with respect to the imposition of maintenance fees. …

Opinion 88-71

… penalties arising from nonpayment of water rents) GENERAL CITY LAW, §20(1): Under its general authority to compromise … and for sufficient consideration ( Radinsky v City of New York , 133 NYS2d 540; O'Brien v Mayor Etc., of the City of …

Opinion 88-9

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of Facilities (procedure for acquisition of real property by district governed by separate board) IMPROVEMENT DISTRICTS -- Property …

What is the Real Property Tax Cap?

… stay within the Tax Cap. Local government boards must pass a local law or resolution by at least a 60 percent vote to override the Tax Cap. Voters in school districts can override the cap with a 60% vote. The Office of the New York State Comptroller has …

Quogue Union Free School District – Financial Condition Management (2017M-196)

… Purpose of Audit The purpose of our audit was to determine whether the Board and District … Quogue Union Free School District is located in the Town of Southampton in Suffolk County. The District, which is …

Cleveland Hill Union Free School District – Financial Management (2017M-235)

… through July 12, 2017. Background The Cleveland Hill Union Free School District is located in the Town of Cheektowaga in … with applicable statutes. … Cleveland Hill Union Free School District Financial Management 2017M235 …

City of Glen Cove – Financial Condition, Claims Processing and Payroll (2017M-210)

… the City’s financial condition, claims processing and payroll function for the period January 1, 2013 through … has not established a claims auditing policy. The City’s payroll clerk performed incompatible payroll duties without …

Conesus No. 1 Fire District – Internal Controls (2014M-46)

… District is located in Livingston County and is governed by the Board of Fire Commissioners comprising five elected. …

Onondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)

… for appropriations. Ensure fuel inventory reconciliations are properly documented and reviewed. District officials …

Brewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)

… in a timely manner. Update financial records and reports to conform to OSC’s uniform system. Ensure budgets are properly … budget amounts. Consider revising the procurement policy to require soliciting competition before awarding …

City of Albany Industrial Development Agency - Project Approval and Monitoring (2018M-65)

… for net tax exemptions with appropriate and measurable goals. Officials monitored projects to ensure goals were met and the Board took action when goals were not met. Key Findings The City of Albany …

Oakfield Fire Department – Apparent Misuse of Funds (2014M-187)

… claims prior to payment and ensure that all disbursements are supported by vouchers. Review bank statements and …

More About This Retirement Plan – New Career Plan

Arkville Fire District – Internal Controls Over Financial Activities (2015M-65)

Arkville Fire District Internal Controls Over Financial Activities 2015M65

Vestal Fire Department – Financial Activities (2014M-265)

… Vestal Fire Department is a volunteer organization located in the Town of Vestal in Broome County. The Department operates within the Town of … audits. The Financial Secretaries did not approve vouchers in a timely manner and the Treasurers often disbursed moneys …

Raquette Lake Fire District No. 3 –Internal Controls (2013M-379)

… Purpose of Audit The purpose of our audit was to assess internal controls over … $89,040. Key Findings Monthly financial reports submitted to the Board are not accompanied by bank statements or bank …

Minetto Volunteer Fire Company – Misappropriation of Funds and Records and Reports (2014M-222)

… Background The Minetto Volunteer Fire Company is located in Town of Minetto, Oswego County and provides fire … and the Town of Oswego. The Company, which was founded in 1938, is governed by a six-member Board of Directors and … year totaled $128,000. Key Findings We identified $22,618 in improper and questionable transactions, most of which …

Hamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)

… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the Department’s financial operations to ensure that …

Area #6 – Patch Management – Information Technology Governance

… the network and computers have an increased risk of vulnerability to viruses and other problems because known … software are not corrected. Because attackers are aware of these potential weaknesses, they can look for and exploit … the software can be exploited by attackers in a wide range of ways. Many unsupported and outdated software programs have …