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Capital Planning (Follow-Up)

… counties in New York State. NFTA businesses include a bus, light rail, and paratransit system and two international … documented system for ranking assets by importance, nor a schedule of replacement based on asset condition. Key Finding …

https://www.osc.ny.gov/state-agencies/audits/2018/09/04/capital-planning-follow

State Comptroller DiNapoli Releases Audits

… 163 vendors, finding HPD’s rules are limited in scope and do not encourage Linden Plaza officials to make purchases at … to improve its fiscal oversight of the YAI Network to ensure that its expenses are program appropriate and … by Public Authorities Law, but could not demonstrate how these plans addressed its highest capital needs. In …

https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-audits

DiNapoli: Economic Snapshot Shows The Bronx Making Impressive Gains in Addressing Challenges

… The Bronx is setting records for population, business and job growth, according to an economic report released today by New York State Comptroller Thomas P. DiNapoli. "The Bronx has made great progress and has come a long way," … The Bronx is setting records for population business and job …

https://www.osc.ny.gov/press/releases/2018/07/dinapoli-economic-snapshot-shows-bronx-making-impressive-gains-addressing-challenges

DiNapoli: SED Oversight of Career Training Programs Falling Short

… DiNapoli’s auditors found that CTE programs and respective student enrollments generally do not align with careers that … and salary. Auditors determined that 57.5 percent of student enrollments were in approved programs geared to … depending on the school district or BOCES where the student takes the CTE program. SED is unable to accurately …

https://www.osc.ny.gov/press/releases/2020/12/dinapoli-sed-oversight-career-training-programs-falling-short

Farmland Protection Program

To determine whether the Department of Agriculture and Markets AGM is adequately administering and promoting the Farmland Protection Program to protect agriculturally viable farmland in the State

https://www.osc.ny.gov/state-agencies/audits/2025/07/02/farmland-protection-program

Opinion 2001-6

… foreign fire insurance tax moneys may not be expended for illegal purposes or purposes contrary to public policy (see … members of the fire department or, if the fire department is composed of several companies, the members of each … machine and a refrigerator for department use, it is our opinion that the moneys may be expended for that …

https://www.osc.ny.gov/legal-opinions/opinion-2001-6

Fraud Prevention and Detection

This session will identify steps local officials can take to help detect and prevent fraud and abuse. Participants will learn about the fraud triangle, which consists of common red flags, organizational vulnerabilities to fraud and how to minimize risks.

https://www.osc.ny.gov/files/local-government/academy/pdf/fraud-prevention-detection-080724.pdf

DiNapoli: 33 School Districts Reported in Fiscal Stress

… Statewide, there were 33 school districts designated in fiscal stress under New York State Comptroller Thomas P. … New York’s school districts are in fiscal trouble. While there are a number of factors causing their fiscal stress, … Statewide there were 33 school districts designated in fiscal stress …

https://www.osc.ny.gov/press/releases/2020/01/dinapoli-33-school-districts-reported-fiscal-stress

Selected Controls Over the Property Tax Assessment Process (Follow-Up)

… units; Class 3, most utility properties; and Class 4, commercial and industrial properties and properties not … that DOF's Property Division did not conduct necessary inspections for over half of the parcels we reviewed, and …

https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-controls-over-property-tax-assessment-process-follow

Opinion 98-10

… a village to generate revenues to reimburse the town for the cost of repairs and maintenance of village streets … letter concerning a contract between a town and a village for the repair and maintenance of village streets. You ask … the village to generate revenue to reimburse the town for the cost of these contractual services. Village Law, …

https://www.osc.ny.gov/legal-opinions/opinion-98-10

All-Agency Contract Evaluation System

… while work is still underway. Key Recommendations Train the MTA Capital Construction ACE evaluators and …

https://www.osc.ny.gov/state-agencies/audits/2021/03/04/all-agency-contract-evaluation-system

Pine Plains Central School District – Lead Testing and Reporting (S9-25-18)

… Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in … in 2016, and subsequent testing cycles have followed: Cycle One: September 6, 2016 to October 31, 2016. Cycle Two: … To the extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more …

https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/pine-plains-central-school-district-lead-testing-and-reporting-s9-25-18

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