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DiNapoli Estimates LIRR Strike Could Cause Up to $50 Million in Economic Loss Daily
… York State Comptroller Thomas P. DiNapoli today estimated a potential Long Island Rail Road (LIRR) strike could cause up to $50 million in lost economic activity each day. “A LIRR … The impact of a strike would affect even those who do not rely on the LIRR because roads, subways and buses …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-estimates-lirr-strike-could-cause-50-million-economic-loss-dailyCaton Volunteer Fire Company, Inc. – Internal Controls Over Financial Activities (2013M-237)
… by statute, and the Board is not certain of the Company’s status as a not-for-profit organization. Key Recommendations … of ethics and pursue clarification of its not-for-profit status with the Internal Revenue Service. … The purpose of … activity is properly recorded and reported and that Com …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/caton-volunteer-fire-company-inc-internal-controls-over-financialInternal Control System Components
… of its internal control system appropriately addresses all five components of internal control. Our audit scope included … system of internal controls. Included in that guidance are five specific components of internal control that must be … Internal Control System appropriately addresses all five components of internal control. As a result, the Office …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/internal-control-system-componentsTown of Southampton - Board of Trustees of the Freeholders and Commonalty – Trustee Oversight (2013M-39)
… Corporation (FDIC) insurance. The Trustees did not develop procedures to ensure that deposits were made timely and … 21 days after receipt. Although we found all deposits to be intact, the failure to deposit Trustee receipts in a … policy setting forth the parameters under which money can be invested, and requiring FDIC coverage or other …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-southampton-board-trustees-freeholders-and-commonalty-trustee-oversight-2013mVillage of Spencerport – Financial Management (2013M-134)
… was to review the Village’s financial management practices for the period June 1, 2011, through April 25, 2013. … the Board appropriated $3.73 million in fund balance for the general and sewer funds, over $2.9 million of this … practices and the level of fund balance to be maintained for each fund. Adopt budgets with realistic estimates of …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134Town of Conesus – Justice Court (2013M-140)
… controls established over the Court’s financial activities for the period January 1, 2012, through April 1, 2013. … the Clerk’s duties or establish adequate procedures for reviewing her work. The Justices also failed to reconcile … that all Court money was accurately reported and accounted for. Key Recommendations Adequately segregate financial …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140University at Buffalo – Selected Employee Travel Expenses
… each year on travel expenses. These expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and … 2011. Twelve of the state’s highest cost travelers worked at the University at Buffalo (University) and had travel …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/university-buffalo-selected-employee-travel-expensesShelter Island Union Free School District –Financial Condition (2014M-132)
… allowed 4 percent maximum. The District’s reserve policy does not define how reserve funds should be used. In addition, we found that … a formal plan to define how reserves will be funded, how much will be reserved, and when reserves will be used. Review …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Italian Heritage Month Reception
… of the event has ended, but a recording of the event is available below. Select the play icon to get started. … city outside Italy. Since 1976 the State has recognized October as Italian Heritage and Culture Month. This annual … through Inferno, Purgatory, and Paradise. … Friday October 29 2021 | 1230 PM 130 PM …
https://www.osc.ny.gov/events/italian-heritage-month-receptionAmsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… with relevant provisions of State Public Housing Law, and the rules and regulations prescribed by the Federal Department of Housing and Urban Development. The Authority’s 2012 fiscal year …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporationsState Comptroller DiNapoli Releases Municipal Audits
… downloading applications from application stores. Town of Greenwich – Purchasing (Washington County) Town officials …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… Central School District – Information Technology (Cortland County, Tioga County and Tompkins County) The Board and District officials … Wyoming Central School District – Professional Services (Genesee County and Wyoming County) District officials did not …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: January Local Sales Tax Collections Down 5.9 Percent
… to weigh heavily on New York’s local governments, even as vaccines are being distributed and infection rates are … from all-time highs,” DiNapoli said. “Congress must pass a COVID relief bill that helps our local governments during … communities are suffering and are working diligently to get them aid.” Regionally, Central New York is the only area …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-january-local-sales-tax-collections-down-5-point-9-percentKing Center Charter School – Purchasing (2013M-215)
… provide appropriate guidance as to when written or verbal price quotes should be obtained and when items must be … often did not properly document verbal or written price quotations when making purchase decisions. For example, … have adequate documentation to demonstrate that the lowest price was obtained. We reviewed 12 disbursements associated …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… October 31, 2013. Background The Oysterponds Union Free School District is located in Suffolk County and is governed … budgets, or nearly three times the amount allowed by law. The Board improperly appointed its President, in place of the Treasurer, as the sole signatory …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingNorth Greenbush Common School District – Budgeting (2016M-112)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting … Greenbush Common School District is located in the Town of North Greenbush, Rensselaer County. The District, which … grade and then pays tuition for its students to attend one of four other school districts, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112DiNapoli: Local Sales Tax Collections Grew by 14% in October
… reflects reported sales by vendors. The next quarterly numbers (for October-December) will be available in January. … State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial records, …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-local-sales-tax-collections-grew-14-octoberOpinion 2000-23
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (entitlement to … the highest ranking subordinate to the head of the police department in such unit, is increased, the salary, as defined … received by the next subordinate police officer in the event that such subordinate officer's other compensation is …
https://www.osc.ny.gov/legal-opinions/opinion-2000-23Opinion 95-28
… issued by a financial institution and secured by an irrevocable letter of credit issued by a Federal Home Loan … issued by a financial institution and secured by an irrevocable letter of credit issued by a Federal Home Loan …
https://www.osc.ny.gov/legal-opinions/opinion-95-28Opinion 88-65
… AND ASSESSMENTS -- Payments (issuance of tax receipts when taxes are paid by mortgagee) REAL PROPERTY TAX LAW, … §986(1)(3): Collecting officers must provide tax receipts to mortgagee banks when taxes are paid from an escrow … Tax Law which states, in part, the following: "1. .... Where a tax is paid by a mortgagee which is subject to the …
https://www.osc.ny.gov/legal-opinions/opinion-88-65