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Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… of Taxation and Finance (NYSDTF), which could result in the Village paying fines and penalties. Recommendations … complete and accurate accounting records and reports in a timely manner. Village officials generally agreed with … action. Appendix B includes our comment on an issue raised in the response. … Determine whether the Village of Riverside …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Village of Lisle – Transparency of Fiscal Activities (S9-24-13)
… fiscal concerns with the Village’s general fund for the fiscal year 2022-23, the Board’s ineffective …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-lisle-transparency-fiscal-activities-s9-24-13Main-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… action. Appendix B includes our comments on issues raised in the Department’s response. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0City of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)
… of at least 32 inches and wheelchair accessible lavatories in restrooms. 38 components at the Senior Center, such as … Braille and interior doors with accessible hardware that does not require grasping or twisting. 20 components at the … physical accessibility for the 171 components identified in this report. City officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38Town of Brookhaven – Physical Accessibility to Programs and Services(S9-24-45)
… parking space and an accessible route with openings in the pavement no larger than one half inch. 11 components … physical accessibility for the 66 components identified in this report. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-brookhaven-physical-accessibility-programs-and-servicess9-24-45Wallace Volunteer Fire Department – Board Oversight (2024M-125)
… of the State Comptroller (OSC), the Internal Revenue Service (IRS) or the Officers and members as required, and … by law. The Treasurer did not accurately capture in the monthly meeting minutes the cash receipt and disbursement amounts …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125Opinion 93-8
… Rate Obligations (propriety of including a provision to increase the interest rate due to change in law) LOCAL … new rate. You have asked whether a variable rate bond or note issued pursuant to Local Finance Law, §54.90 may provide … an amount that varies from holder to holder according to how the change in Federal or State law affects the holder's …
https://www.osc.ny.gov/legal-opinions/opinion-93-8Opinion 91-19
… opinion. FIRE DISTRICTS -- Powers and Duties (authority to make gift to fire company); (authority to accept gift of … company has requested that the fire district, in turn, pay back to the company an amount equal to the cost of the … and school districts from making gifts or loans of their money or property to or in aid of any individual, or private …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Opinion 94-6
… direct or indirect in any contract or proposed contract for materials or services to be furnished or used in … (cf. General Municipal Law, §800[3], defining "interest" for purposes of General Municipal Law, article 18) or a …
https://www.osc.ny.gov/legal-opinions/opinion-94-6Opinion 94-26
… district, exclusive of debt service, levied in a given year may not exceed twenty percent of the total "general municipal taxes" levied in that year against the taxable real property in the district. It … the "municipality" is permitted by law to raise in that year by real property tax. It is evident that the terms …
https://www.osc.ny.gov/legal-opinions/opinion-94-26DiNapoli: Organic Farms Growing in New York
… Sales of organic farm products rose 56 percent statewide from 2008 to 2014 with $164 million … Thomas P. DiNapoli . In 2015, New York’s organic sales rose another 35 percent. "Organic farming is not a fad, but a … … Sales of organic farm products rose 56 percent statewide from 2008 to 2014 with $164 million …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-organic-farms-growing-new-yorkService-Disabled Veteran-Owned Business Program Implementation (Follow-Up)
… not yet developed a written, comprehensive statewide plan for implementing the Program that includes progressive …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/service-disabled-veteran-owned-business-program-implementation-followCost-Saving Ideas: Establishing an Effective Fleet Management System
… purchasing used mid-sized vehicles or new compact models for use by departmental staff. The used vehicles were …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-establishing-effective-fleet-management-systemComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Avoca Central School District , Fire Island Union Free School District , … reviewed and approved separation payments, but they have not developed written policies or procedures to …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1Generic PINs
… the State Vehicle Use Policy (State Use Policy), and DEC’s Policies and Procedures (DEC Policies). Background DEC has … logs on a regular basis and follow up as appropriate. Have your Internal Audit Office audit Department-wide use of the …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/generic-pinsReporting and Utilization of Bias Incident Data (Follow-Up)
… reporting bias incident statistics and utilizing the data for management decisions. We also determined whether NYPD …
https://www.osc.ny.gov/state-agencies/audits/2016/08/12/reporting-and-utilization-bias-incident-data-followNew York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies (Follow-Up)
… Purpose To determine the extent of implementation of the … transactions (e.g., medications received from or returned to the parent/guardian or student), nor did they document …
https://www.osc.ny.gov/state-agencies/audits/2017/03/23/new-york-city-school-based-health-centers-security-and-controls-over-medications-andThe Mitchell-Lama Program – Awarding Housing Units and Maintaining Waiting Lists (Follow-Up)
… Purpose To determine the extent of implementation of the … whether the Mitchell-Lama-financed units were assigned to eligible persons in compliance with properly established …
https://www.osc.ny.gov/state-agencies/audits/2017/03/23/mitchell-lama-program-awarding-housing-units-and-maintaining-waiting-lists-followVendor File Advisory No. 2
… individual who has authority to make financial decisions for the vendor. Vendor Email Address: This must be a valid …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/2-regarding-consistency-adding-vendor-information