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Opinion 88-62
… establish a capital reserve fund to finance the cost of closing and capping a landfill owned by the town and may pay … establish a capital reserve fund to finance the cost of closing and capping a landfill owned by the town and, if so, whether landfill fees, imposed to defray the cost of closing and capping the landfill, may be paid into that fund. …
https://www.osc.ny.gov/legal-opinions/opinion-88-62Opinion 2000-1
… of misconduct. This is in reply to your request for our opinion concerning the payment by a village of … police officers. You also state that during the District Attorney's investigation and the proceedings before the grand … 914; 1985 Opns St Comp No. 85-22, p 29). 1 Providing a defense at municipal expense pursuant to such pre-existing …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1Opinion 88-30
… to a district water system in the proper exercise of its police powers. (2) The costs of establishing and operating … charge upon all the properties in the district. This is in response to your inquiry concerning the authority of a town … stated as follows: "It is the commonest exercise of the police power of a state or city to provide for a system of …
https://www.osc.ny.gov/legal-opinions/opinion-88-30Financial Management Practices
… Purpose To determine if the Hudson River-Black River Regulating District’s (District) financial … District regulates the flow of the Hudson River and the Black River to reduce flooding caused by excess run-off and …
https://www.osc.ny.gov/state-agencies/audits/2014/11/25/financial-management-practicesSafety at Stations
… public benefit corporation subsidiary of MTA in 1970. SIR is responsible for the operation of a rapid transit railroad … no work order is issued; and When multiple inspections of an incident area result in different findings, reconcile the differences and document what final conclusion has been reached. Establish a formal …
https://www.osc.ny.gov/state-agencies/audits/2017/06/15/safety-stationsTown of Henrietta – Financial Management and Purchasing (2013M-208)
… Purpose of Audit The purpose of our audit was to review the Town’s … develop adequate policies and procedures over the use of credit cards. The Town also did not monitor compliance with its code … Town of Henrietta Financial Management and Purchasing 2013M208 …
https://www.osc.ny.gov/local-government/audits/town/2014/01/24/town-henrietta-financial-management-and-purchasing-2013m-208Dairy Inspections
… who are certified by the Department to inspect dairy farms and obtain milk samples in accordance with applicable … 6,000 inspections at almost 1,400 locations (e.g., plants, farms, bulk tankers) in calendar year 2013. Despite staffing …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/dairy-inspectionsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … the credit card and procurement policies. For access to state and local government spending and 50,000 state contracts, visit OpenBookNY . The easy-to-use website … New York State Comptroller Thomas P DiNapoli today announced his …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-1Compliance With Payment Card Industry Standards
… Objectives To determine whether the City University of New York (CUNY) has provided sufficient guidance to the CUNY colleges regarding Payment Card Industry (PCI) … To determine whether the City University of New York has …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/compliance-payment-card-industry-standardsComptroller DiNapoli Releases School Audits
… announced his office completed audits of the Canaseraga Central School District , Hoosic Valley Central School District , New Paltz Central School District and the Washingtonville Central … announced his office completed audits of the Canaseraga Central School District Hoosic Valley Central School District …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-audits-0User Access Controls Over Selected System Applications
… the Program Upstate, the only academic medical center in Central New York, consists of four colleges, a research … 1 trauma center and a dedicated children’s hospital and cancer center. To facilitate patient care, research, and … and inappropriate access to applications due to a change in the users’ status (e.g., employment separation, death). 61 …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/user-access-controls-over-selected-system-applicationsExamples from GASB Statement 34 - Statement of Activities
… 62,300 (32,275,901) ----- (32,275,901) ----- Public works 10,128,538 850,000 ----- 2,252,615 (7,025,923) ----- … revenues: Taxes: Property taxes, levied for general purposes 51,693,573 ----- 51,693,573 ----- Property taxes, levied for debt service 4,726,244 ----- …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesState Comptroller DiNapoli Releases School District Audits
… and data. In addition, some district computers were used for personal activity, increasing the likelihood of the … to the Comptroller’s auditors or the board of education for review and approval. Sensitive information technology … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-1DiNapoli: State Pension Fund Valued at $233.2 Billion at End of Second Quarter
… the end of the second quarter of the state’s fiscal year. For the three-month period ending Sept. 30, 2022, Fund … world and we expect a challenging investment environment for the foreseeable future. Still, the Fund is highly … found the Fund “continues to be a leader amongst its peers for management and operational transparency.” DiNapoli …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-state-pension-fund-valued-2332-billion-end-second-quarterState Comptroller DiNapoli Statement on New York City's November Budget Update
… the following statement regarding the agreement announced today on New York City’s November Financial Plan. “The … the following statement regarding the agreement announced today on New York Citys November Financial Plan …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-statement-new-york-citys-november-budget-updateComptroller DiNapoli Releases Municipal Audits
… card to make 160 personal purchases totaling $12,938, for which the town incurred approximately $3,774 in interest … also found that town officials did not seek competition for eight professional service contracts totaling $384,400. … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… to reduce the district’s share of health insurance costs for new employees and retirees as of July 2018. Hoosic Valley … also found that seven employees were paid incorrectly for credit hours earned. Find out how your government money … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … realistic budgets based on historical or known trends for the town’s three sewer districts. As a result, the sewer … deficit of $160,150 and its accumulated deficit for 2013 was approximately $249,000. Hughsonville Fire …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-0Opinion 90-59
… obstructions caused by snow (Highway Law, §140[1], [2]). For this purpose, towns are authorized to purchase equipment, … stated that since town property is acquired only for proper town purposes, it may not be used for purely private purposes (1988 Opns St Comp No. 88-41, p …
https://www.osc.ny.gov/legal-opinions/opinion-90-59Comptroller DiNapoli Releases School Audits
… officials appropriated fund balance as a funding source for the past three years in amounts that were unnecessary and … action by preparing a projection of year-end fund balance for the food service fund while also improving the overall … less than planned and the district’s total fund balance for the general fund increased $4.8 million. During the same …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-0