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West Seneca Fire District #2 – Purchasing and Capital Project Management (2018M-241)
… that goods and services were accurately paid and purchased in accordance with the District’s procurement policy and … our audit. District officials did not competitively bid a public works contract totaling more than $115,000. District … action. Appendix B includes our comment on an issue raised in the District’s response. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/30/west-seneca-fire-district-2-purchasing-and-capital-project-management-2018mDiNapoli Announces New Corporate Agreement to Disclose Political Spending
… agreed to disclose its corporate political contributions in the wake of majority shareholder support for the New York … are to be commended for respecting shareholders’ interest in protecting our investments.” For the 2017 proxy season, … ruling in 2010. The Fund’s proposals ask companies to make public and comprehensively report their corporate spending on …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-announces-new-corporate-agreement-disclose-political-spendingOpinion 91-10
… commissioners in certain towns in Westchester County. You ask generally about the nature of the district in … the town board's role in administration of the district. You also specifically ask: (a) whether, once a park district …
https://www.osc.ny.gov/legal-opinions/opinion-91-10Opinion 90-51
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers … LAW, §§300, 301, 303, 305, 307, 308: Surcharges imposed on customers within a municipality to pay for the … to the person receiving the call by typing a message on a push-button phone; the services would enable a person …
https://www.osc.ny.gov/legal-opinions/opinion-90-51State Comptroller DiNapoli Releases State Audits
… birth to five years of age. For the fiscal year ended June 30, 2014, auditors determined Bornhava claimed $14,237 in … WCHCC set MWBE utilization goals of 21.71 percent and 30.23 percent, respectively, but did not have a clear process …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-state-auditsState Comptroller Thomas P. DiNapoli Statement on IDA Reform Legislaton (S.5867/A.7915)
… “New York is in a better position to evaluate Industrial Development … are being adequately scrutinized prior to receiving public support and that communities can recoup benefits if … New York Economic Development Council for its partnership in creating sensible legislation to that will preserve IDAs …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-thomas-p-dinapoli-statement-ida-reform-legislaton-s5867a7915City of Lockport - Budget Review (B19-1-7)
… if they retire in 2020. The proposed budget includes a tax levy of $13,044,260 which is the maximum levy that the City can impose without the Common …
https://www.osc.ny.gov/local-government/audits/city/2019/11/08/city-lockport-budget-review-b19-1-7City of Glen Cove – Budget Review (B7-16-12)
… the significant revenue and expenditure projections in the City’s preliminary budget for the 2017 fiscal year are reasonable. Background The City of Glen Cove, located in Nassau County, issued debt totaling $12.8 million to … any definitive documentation that the sale will take place during the upcoming year. The City has budgeted $1.9 …
https://www.osc.ny.gov/local-government/audits/city/2016/10/14/city-glen-cove-budget-review-b7-16-12Comptroller DiNapoli Releases Municipal Audits
… leave accrual records were accurate, because controls over payroll and leave time were not operating effectively. Union …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-auditsAllegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)
… The Allegany-Limestone Central School District is located in Cattaraugus County. The District is governed by the Board … As of June 30, 2013, the District had more than $2 million in a debt service reserve that District officials could not … fixed assets, without any formal control procedures in place for this process. Our review of 50 movable assets …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assetsDiNapoli: Farms Generate $4.8 Billion for New York's Economy
… New York state's farms generated $4.8 billion in revenue, … to tariffs and restrictions on immigrant workers." New York has more than 35,000 farms covering 7.3 million … sour cream, yogurt, apples and grapes. The report found New York's U.S. rankings rose in 2017 compared to 2011 in …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-farms-generate-48-billion-new-yorks-economyMonroe County Airport Authority – Board Oversight of County Chargebacks and Professional Services (2019M-226)
… and recommendations. Appendix B includes our comments on issues raised in the Authority’s response (Appendix A). … …
https://www.osc.ny.gov/local-government/audits/county/2021/11/24/monroe-county-airport-authority-board-oversight-county-chargebacks-andDisability Retirement Applications – When Employees Retire
… sign it. Scan the form and save it to your computer as a PDF. Sign in to Retirement Online . Click the “Submit …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/disability-retirement-applicationsOversight of Construction Management Contracts
… The audit covered the period June 29, 2017 through July 17, 2020. About the Program The Office of Parks, …
https://www.osc.ny.gov/state-agencies/audits/2021/06/24/oversight-construction-management-contractsVillage of South Floral Park – Budgeting and Financial Oversight (2021M-5)
… and 2019-20 budgets, and the budgets presented were not in the proper form, as required. Inaccurate budgeting led to … not adopt a fund balance policy. Key Recommendations Hold public hearings on or before April 15. Adopt realistic annual … action. Appendix B includes our comments on issues raised in the Village’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/village/2021/07/16/village-south-floral-park-budgeting-and-financial-oversight-2021m-5Maintenance and Inspection of Event Recorder Units (Follow-Up)
… of implementation of the seven recommendations included in our initial audit report, Maintenance and Inspection of … The Metropolitan Transportation Authority (MTA) is a public benefit corporation chartered by the New York State … (Transit) is the largest public transportation agency in North America and one of the largest in the world. As of …
https://www.osc.ny.gov/state-agencies/audits/2021/10/21/maintenance-and-inspection-event-recorder-units-followDiNapoli: Local Sales Tax Collections Jump for Third Year
… Local sales tax collections continued to climb in 2018, growing for the … billion grew by $872 million, or 5.3 percent. “Local sales tax collections grew at a faster pace in 2018 than in recent … collection growth in the fourth quarter shows that sales tax revenue can be unpredictable. Local officials should keep …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-local-sales-tax-collections-jump-third-yearArlington Fire District – Station Number 5 Renovation (2022M-54)
… Arlington Station 5 and appropriately disclosed interests in leasehold agreements. Key Findings Members of the Board … agreement, which included the District providing $248,000 in additional rent to fund renovations for the leased … Ensure that members of the Board disclose interests in public contract. Except as specified in Appendix A, officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/10/21/arlington-fire-district-station-number-5-renovation-2022m-54IT Security Fundamentals – Information Technology Governance
… to it as well as its sensitivity. Integrity is focused on ensuring that data is not tampered with during or after … ensure that your system does not become overly dependent on any one control or layer of security and provides added …
https://www.osc.ny.gov/local-government/publications/it-governance/it-security-fundamentalsComptroller DiNapoli Releases School Audits
… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … school districts annually spend approximately $60 billion in federal, state and local funds. For additional background …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-2