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Opinion 96-20
… 1970 by a resolution of the village board adopted pursuant to former Village Law, §188-a may be abolished pursuant to … Law, §8-800 by local law subject to permissive referendum. Notification of the abolishment of the police department must … Law, §8-800 by local law subject to permissive referendum. Notification of the abolishment of the police department must …
https://www.osc.ny.gov/legal-opinions/opinion-96-20Comptroller Authority to Audit Local Development Corporations (LDCs)
… A.3047 (Magnarelli) / S.4827 (Marchione) – Relates to audits by the State Comptroller of certain organizations … Relates to audits by the State Comptroller of certain organizations …
https://www.osc.ny.gov/legislation/comptroller-authority-audit-local-development-corporations-ldcsComptroller Authority to Audit Local Development Corporations (LDCs)
… DiNapoli's Legislative Program Legislative Session 2019-2020: Signed into law on December 20, 2019 as Chapter 710 of the Laws of 2019 – A.7476 (Magnarelli) / S.5445 (Skoufis) – Relates to …
https://www.osc.ny.gov/legislation/comptroller-authority-audit-local-development-corporations-ldcs-0Cayuga County Probation Department – Internal Controls Over Financial Operations (2013M-171)
… Background Cayuga County is located in central New York State. The Cayuga County Probation Department provides …
https://www.osc.ny.gov/local-government/audits/county/2013/09/27/cayuga-county-probation-department-internal-controls-over-financial-operationsTown of LeRay – Justice Court (S9-14-5)
Town of LeRay Justice Court S9145
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-leray-justice-court-s9-14-5Windows Domain Administration and Management
… servers referred to as domain controllers to manage the access and authentication of stored user credentials determining who can access file servers and other network resources. Since Active … ultimately control access and authorization in a Microsoft Windows environment, it is vital to ensure that …
https://www.osc.ny.gov/state-agencies/audits/2023/05/31/windows-domain-administration-and-managementComptroller DiNapoli Releases Municipal Audits
… County) The town overpaid $134,658 in payroll, leave and health insurance payments. Auditors found the health insurance overpayments included $19,400 for ineligible …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-audits-1CUNY Bulletin No. CU-433
… and/or documentation to substantiate specific transactions when warranted. Transactions that exceed the revised …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-433-retroactive-transactions-cuny-agenciesState Comptroller DiNapoli Releases Municipal & School Audits
… IT contingency plan. Auditors identified 181 accounts for students no longer in the district, six accounts for two former employees, two former board members and two … in violation of the district’s AUP. Internet browsing increases the likelihood that users will be exposed to …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-auditsWage Subsidy and Transitional Employment Programs
… April 1, 2011 through November 18, 2015. Background The federal Temporary Assistance for Needy Families (TANF) … opportunities to needy families by granting states the federal funds and flexibility to develop and implement their … to the State to support the Wage Subsidy Program (WSP) and Transitional Employment (TE) program. For State fiscal years …
https://www.osc.ny.gov/state-agencies/audits/2016/03/29/wage-subsidy-and-transitional-employment-programsCity of Yonkers - Budget Review (B21-6-7)
… its proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for … Our review found the City’s budget: Continues to rely on $46.8 million in nonrecurring revenue, such as fund balance, one-time State funding and sale of property, to balance its budget. …
https://www.osc.ny.gov/local-government/audits/city/2021/05/17/city-yonkers-budget-review-b21-6-7Comptroller DiNapoli Releases School District Audits
… to ensure that cash receipts were properly accounted for due to internal control weaknesses. Hamburg Central … technology (IT) cybersecurity awareness training for individuals who used district IT assets. In addition, … Auditors analyzed the budget-to-actual expenditures for 2013-14 through 2017-18 and found that the board and …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-school-district-auditsOpinion 91-35
… of salary increase pursuant to General Municipal Law, §207-m) GENERAL MUNICIPAL LAW, §207-m: The permanent full-time head of the police department … asked whether, consistent with General Municipal Law, §207-m, the chief of police of the village police department …
https://www.osc.ny.gov/legal-opinions/opinion-91-35Comptroller DiNapoli Releases School Audits
… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli Releases School Audits
… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… contract to purchase diesel fuel. Additionally, the highway superintendent had a prohibited interest in a contract between the town and his construction company, providing construction services totaling $3,000. Town of Hamburg – …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli Op-Ed: We Should Be Teaching Financial Literacy in NY's High Schools
… is below: We should be teaching financial literacy in NY's high schools Financial literacy should be taught in all New … think are important for all students to have by the end of high school?” One of the most frequent responses was, “Financial …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-op-ed-we-should-be-teaching-financial-literacy-nys-high-schoolsControls Over Revocable Consents
… all structures requiring a revocable consent have one in place. Our audit covered the period from July 1, 2016 … rate. Fees charged are assessed using criteria delineated in Title 34, Chapter 7 of the Rules of the City of New York … consents reviewed (21 of 25). The Office was inconsistent in its application of the Rules and did not always apply the …
https://www.osc.ny.gov/state-agencies/audits/2020/09/23/controls-over-revocable-consentsState Comptroller DiNapoli Releases Municipal Audits
… audits of Bolton Fire District , Town of Deer Park , East Bloomfield Fire District , East Bloomfield-Holcomb Fire Department , City of Newburgh , … budget complies with the property tax levy limit. East Bloomfield Fire District – Financial Operations (Ontario …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… County , City of Troy and the Village of Victor . “In today’s fiscal climate, budget transparency and … The significant revenue and expenditure projections in the preliminary budget are reasonable. However, the … The significant revenue and expenditure projections in the tentative budget are reasonable. The town’s 2016 …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-0