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DiNapoli: MTA’s Subway Station Repair List Is Growing
… deteriorated faster than the pace of repairs, according to an analysis of MTA data by New York State Comptroller … troubling. On the plus side, the MTA has been able to reduce the number of the most serious station defects, but a lot more needs to be done to address declining station conditions. It is up …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-mtas-subway-station-repair-list-growingComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … The treasurer does not oversee the application of her signature on checks or compare checks to the warrant prior to …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-auditsOpinion 97-23
… -- Ambulance Corps (simultaneous membership in fire company) FIRE COMPANY -- Membership (simultaneous membership … LAW, §16-a; NOT-FOR-PROFIT CORPORATION LAW, §1402; PUBLIC HEALTH LAW, §3002; TOWN LAW, §176-b; VILLAGE LAW, §10-1006: … company and an ambulance corps. Article 30 of the Public Health Law (§3000 et seq .) contains provisions of law …
https://www.osc.ny.gov/legal-opinions/opinion-97-23Opinion 92-53
… Comptroller is not required to approve a distribution formula adopted by the county. You state that a county … pursuant to Tax Law, §1262(c), of the new distribution formula which is outlined in county's resolution. Initially, … approval is required of the county's new distribution formula, we note that section 1262(c) provides that when …
https://www.osc.ny.gov/legal-opinions/opinion-92-53DiNapoli: January Tax Collections Fall Short
… $58.9 billion, but were $367.3 million below the state’s latest estimates because of lower than expected Personal … “With two months left in the state’s fiscal year, this is a trend to watch closely.” State tax receipts in January of … April. The Division of the Budget is expected to issue a revised Financial Plan with updated revenue projections …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-january-tax-collections-fall-shortComptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea by New Jersey Man Resolving Allegations of Theft of Over $78,000 in New York State Pension Benefits
… Eric T. Schneiderman today announced the guilty plea of Terence Fitzpatrick, 53, of Monmouth County, New Jersey, … died in 2003, with his wife collecting benefits until her death in 2006. Fitzpatrick, who had been acting as power of … to root out waste and abuse in state government. To date, the initiative has resulted in dozens of convictions …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-new-jersey-man-resolving-allegations-theftTown of North Salem - Agricultural Exemptions (2018M-194)
… is properly administering agricultural real property tax exemptions. Key Findings The Assessor: Granted four … is properly administering agricultural real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194Springs Union Free School District - Payroll (2018M-222)
Springs Union Free School District Payroll 2018M222
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/springs-union-free-school-district-payroll-2018m-222County of Oswego Industrial Development Agency – Revolving Loan Programs (2014M-356)
… was to evaluate the Agency’s revolving loan fund programs for the period August 1, 2012 through May 31, 2014. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-oswego-industrial-development-agency-revolving-loanMcLean Fire Department - Financial Operations (2018M-40)
… membership did not approve all disbursements as required by the bylaws. Department officials did not provide adequate … the membership approves all disbursements as required by the bylaws. Periodically review bank statements, canceled …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/25/mclean-fire-department-financial-operations-2018m-40Village of Nelliston - Payroll and Accounting Records (2018M-162)
… monitored and recorded leave accruals and usage. Determine if the Clerk-Treasurer maintained timely and complete records … they planned to initiate corrective action. … Determine if salarieswages were accurately paid if leave accruals were adequately monitored and if the …
https://www.osc.ny.gov/local-government/audits/village/2018/12/14/village-nelliston-payroll-and-accounting-records-2018m-162Town of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… tax exemptions. Key Findings We reviewed properties with 108 agricultural, non-profit and not-for-profit, senior …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216Livingston Manor Central School District - Cost-Effective Expenditure Control (2018M-205)
Determine whether the Board and District officials implemented costeffective measures to control expenditures
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/livingston-manor-central-school-district-cost-effective-expenditureBolton Central School District - Fund Balance Management (2018M-249)
… [read complete report - pdf] Audit Objective Determine whether District officials effectively managed general fund balance. Key Findings Unrestricted … 4 percent statutory limit by almost 25 percentage points. Annual budgets overestimated appropriations by more than $4.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249Town of Moravia - Real Property Tax Exemptions Administration (2018M-215)
… exemptions to the County and did not require new owners of these properties to submit a new application as … the County and ensure exemptions are granted after the new owners apply. Town officials agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/town/2019/02/08/town-moravia-real-property-tax-exemptions-administration-2018m-215State Comptroller DiNapoli Releases Municipal Audits
… (Yates County) The assessor granted 850 non-New York STAR property tax exemptions for non-municipal-owned property on the 2017 assessment roll. …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-auditsTown of Webb - Financial Oversight and Ambulance Services (2018M-161)
… Board allowed a third-party ambulance company to retain and use all fees collected for ambulance services, which is not authorized by law. 1 Key Recommendations Develop and adopt budgets with realistic estimates of revenues and expenditures based on historical trends or other known …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-financial-oversight-and-ambulance-services-2018m-161Norwich City School District - Fund Balance Management (2018M-198)
… Developed budgets that were not structurally balanced by appropriating fund balance each year, including $1.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-fund-balance-management-2018m-198Town of Manchester - Board Oversight and Information Technology (2018M-39)
… adopt information technology (IT) policies and procedures for breach notification, access rights, disaster recovery and …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-manchester-board-oversight-and-information-technology-2018m-39Town of Islip Industrial Development Agency – Controls Over Payments in Lieu of Taxes (PILOTs) (2014M-249)
… in 1974, is located in the Town of Islip and is governed by a Board which comprises five Town of Islip Board members. … affected taxing jurisdictions within 30 days, as required by law. Key Recommendation Prepare warrants more frequently …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/10/31/town-islip-industrial-development-agency-controls-over