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West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… complete report – pdf] Audit Objective Determine whether West Hempstead Union Free School District (District) … audit school west hempstead …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-account2022 Women’s History Month Celebration
… In honor of Women’s History Month, State Comptroller Thomas P. DiNapoli … Majority Leader Stewart-Cousins embodies this year’s Women’s History Month theme, “Women Providing Healing, Promoting Hope.” Watch a replay of …
https://www.osc.ny.gov/events/2022-womens-history-monthTown of Butternuts – Highway Facility Capital Project (2021M-94)
… transparently planned and monitored the highway garage and salt shed capital project (Project). Key Findings The Board … transparently planned and monitored the highway garage and salt shed capital project Project …
https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94State Comptroller DiNapoli Releases Municipal Audits
… (Tompkins County) While the board evaluated projects prior to their approval, board members should improve the Tompkins County Industrial Development Agency’s efforts to monitor businesses’ job performance and tax exemptions. … Officials did not obtain required documentation to support project owners’ self-reported job performance. As …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-auditsTown of Berne – Board Oversight (2021M-77)
… all expenditures without prior audit. The Board did not: Request or receive adequate monthly reports from the Supervisor. For example, the Board did not request or receive monthly … comment on an issue that was raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77State Comptroller Releases Municipal Audits
… following local government audits have been issued. Town of Delhi – Pool Project Donations and Disbursements (Delaware … properly document donations it received totaling $117,300. In addition, 77 of the pool checks were improperly disbursed. …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-auditsConclusion – Improving the Effectiveness of Your Claims Auditing Process
… The claims auditing process is known as a "super control" because, when conducted effectively, it can …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionSharon Springs Central School District – Fund Balance Management (2022M-100)
… Annually overestimated appropriations by an average of $1.6 million, or 17 percent. Informed residents and taxpayers … $3.7 million but had operating surpluses totaling $1.6 million. Allowed recalculated surplus fund balance to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100Wyandanch Union Free School District – Budget Review (B21-7-1)
… Wyandanch Union Free School District (District) is located in Suffolk County. Chapter 18 of the Laws of 2020, as amended … of 2020, authorized the District to issue serial bonds in an aggregate principal amount not to exceed $4.5 million, to liquidate the accumulated deficit in the District’s general fund as of June 30, 2019. Under …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1Electronic Reporting
… after our conversion to a new system August 11, 2025. If you upload your report, do not mail a separate Verification and Checklist. Manual …
https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-reportingIntroduction – Federal Funding and New York
… understanding how future changes to federal spending will impact our residents and communities.” - Thomas P. DiNapoli … York State Federal Employment Loss in NY in 2025 Federal Impact on Higher Education Federal Impact on Higher … Community Development Block Grant Medicaid Title IV-E Foster Care Individuals with Disabilities Education Act …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/introductionDEC Management of Invasive Species (2019-S-026) - Maps
… Details the status of invasive species at public boat launch …
https://www.osc.ny.gov/state-agencies/audits/dec-management-invasive-species-2019-s-026-mapsContact Information
… you for your email. We have received your email. Return to Contact Us Page …
https://www.osc.ny.gov/unclaimed-funds/claimants/contact-informationOpinion 2003-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- … one-half of the assessed valuation for state and county taxes of all the taxable real property in that part of the …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2Effectiveness of the Information Technology Transformation
… underway. Such assessment should be completed in a most timely manner. Further, we encourage ITS to establish …
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
… 1994, ch 532, §11). Chapter 602 also contains a series of transitional provisions relating to the enforcement of taxes … to January 1, 1995. As to pre-1995 liens, we note that the transitional provisions of chapter 602 generally provide that … it is our opinion that, until December 31, 1999, the transitional provisions of chapter 602 authorize villages …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Opinion 95-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Regarding the procedure which the county board of supervisors may follow in investigating the possibility of civil liability in connection with this alleged misconduct …
https://www.osc.ny.gov/legal-opinions/opinion-95-4Opinion 93-5
… and secure regularity and uniformity of procedure are held to be directory, and not mandatory, unless …
https://www.osc.ny.gov/legal-opinions/opinion-93-5Comptroller DiNapoli Releases State Audits
… Food Safety Monitoring (2015-F-10) An audit report issued in January 2014 found the department was unable to meet the … Division of the Budget (DOB): Quality of Internal Control Certifications (2015-F-7) In 2012, auditors conducted a … in addressing the problems identified. Department of Health (DOH): Overpayments of Hospitals’ Claims for Lengthy …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-audits