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North Shore Central School District – Fuel Inventory (2017M-89)
… The North Shore Central School District is located in the Town of Oyster Bay in Nassau County. The District, … do not have sufficient information to ensure that the log is complete and accurate. Key Recommendations Ensure … maintain a running record of gallons dispensed on the fuel log. Reconcile the fuel log to inventory records. Any …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89City of Binghamton – City Operations (2015M-280)
… purpose of our audit was to assess the City’s operations for costs savings and revenue enhancement opportunities for … established a capital assessment fee to help offset the cost of water debt issued, they have not established a … retirees in a cost-effective manner. Discuss with the City attorney the possible establishment of a sewer capital …
https://www.osc.ny.gov/local-government/audits/city/2016/06/03/city-binghamton-city-operations-2015m-280New York State Comptroller Thomas P. DiNapoli Statement on Executive Budget Proposal
… her executive budget while many New Yorkers continue to struggle to make ends meet and concerns of a recession grow. Inflation … pandemic. Federal relief aid has provided critical support to the state budget, but will be depleted by the end of the … her executive budget while many New Yorkers continue to struggle to make ends meet and concerns of a recession …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-thomas-p-dinapoli-statement-executive-budget-proposalSaranac Central School District – Payroll (2015M-298)
… School District is located in the Towns of Beekmantown, Black Brook, Dannemora, Plattsburgh, Saranac and Schuyler …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298Vertus Charter School – Conflict of Interest and Information Technology (2016M-344)
… audit were to evaluate the School’s financial activities for conflicts of interest and to assess the controls over … a seven-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year total approximately $4.8 million. … information technology (IT) policies and procedures for user accounts, acceptable use, breach notification and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016mSelected Employee Travel Expenses
… under the control of agency management, include lodging, meals, car rentals, transportation, fuel, and incidental …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expensesState Comptroller DiNapoli Releases Municipal Audits
… Volunteer Fire Corporation was adequate in addressing what periodic financial reports the company had to provide the district. … years 2018 through 2020. Kortright Rural Fire District – Financial Activities (Delaware County) The board did not …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-1Town of Summerhill – Fund Balance and Budget Monitoring (2013M-27)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management and budgeting … were approximately $743,000. Key Findings The Board did not adopt structurally balanced budgets or monitor the budget … to borrow money from the highway fund in 2012 so it could pay its obligations. Four of the five Board members did not …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-summerhill-fund-balance-and-budget-monitoring-2013m-27Village of Fairport Industrial Development Agency – Board Governance (2015M-195)
… benefit corporation which offers assistance, including commercial loans and exemptions from certain taxes, to … to the affected taxing jurisdictions. The Agency made commercial loans of its own money without statutory … consistent with statutory requirements. Cease making commercial loans directly. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-boardPember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… did not monitor and comply with the stipulations in the Foundation Agreement regarding the maintenance of Foundation funds. Although the Foundation Agreement stipulates that the Library/Museum can …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Town of Minetto – Financial Condition (2013M-284)
Town of Minetto Financial Condition 2013M284
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284Town of Big Flats – Financial Management (2013M-170)
… January 1, 2010, to May 1, 2013. Background The Town of Big Flats is located in Chemung County and has a population … Town of Big Flats Financial Management 2013M170 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170DiNapoli Appoints Nelson Sheingold as Counsel to the Comptroller
… initiative to safeguard public funds by exposing fraud and corruption. Partnering with federal, state and … from the retirement system, state and local governments to procurement and numerous other issues,” DiNapoli said. Prior … to the New York State Inspector General, with a focus on fraud and corruption. He was an assistant attorney general in …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-appoints-nelson-sheingold-counsel-comptrollerOpinion 95-25
… (applicability of provisions of section 54-a of the State Finance Law to payments provided in the aid to localities … budget) STATE CONSTITUTION, ARTICLE VIII, §10; STATE FINANCE LAW, §§54, 54-a: The provisions of section 54-a of the State Finance Law authorize the State Comptroller to withhold local …
https://www.osc.ny.gov/legal-opinions/opinion-95-25Opinion 90-4
… John C. Bailey, Esq., Village Attorney Village of Orchard Park …
https://www.osc.ny.gov/legal-opinions/opinion-90-4Opinion 92-7
… (use of tax moneys to pay debts incurred in the operation of a volunteer's business) WORDS AND PHRASES -- … fire insurance tax moneys to pay debts incurred in the operation of volunteer firefighter's business if the … broad enough to encompass payment of debts incurred in the operation of an indigent or disabled volunteer's business. As …
https://www.osc.ny.gov/legal-opinions/opinion-92-7Opinion 97 - 12
… authorize or approve the contract, or authorize or approve payments thereunder: (b) audit bills or claims under the … Board of the Town of Tuxedo , 69 AD2d 320, 418 NYS2d 638; Conrad v Hinman , 122 Misc 2d 531, 471 NYS2d 521). Thus, …
https://www.osc.ny.gov/legal-opinions/opinion-97-12DiNapoli Announces New $7 Million Investment in Northern Ireland
… million (£5 million) in Northern Ireland through the Bank of Ireland Kernel Capital Growth Fund (NI). The fund, managed … established in 2013 by Invest Northern Ireland and Bank of Ireland to assist Northern Ireland based SMEs to … years to come.” Welcoming the announcement, First Minister of Northern Ireland, Arlene Foster MLA said: “This …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-announces-new-7-million-investment-northern-irelandNew York’s Economy and Finances in the COVID-19 Era (July 1, 2021)
… The growth is primarily due to transfer receipts, which account for more than 20 percent of personal income, well above the pre-pandemic share, and account for most of the quarter-over-quarter increase in …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-july-1-2021Selected Aspects of Inspecting and Licensing Radioactive Materials and Radiation Equipment
… regulations; and identified violations were followed up on in a timely manner. The audit covered the period July 1, … Under an agreement between New York State and the U.S. Nuclear Regulatory Commission, DoHMH has regulatory authority … inspect such facilities in a timely manner, or follow up on violations. Of the 67 randomly sampled facilities with …
https://www.osc.ny.gov/state-agencies/audits/2018/08/21/selected-aspects-inspecting-and-licensing-radioactive-materials-and-radiation-equipment