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Greenwich Central School District – Claims Auditing (2016M-37)
… effectiveness of the District’s claims auditing procedures for the period July 1, 2014 through September 30, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $19.3 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/greenwich-central-school-district-claims-auditing-2016m-37State Comptroller Thomas P. DiNapoli Statement on NYC Finances
… State Comptroller Thomas P. DiNapoli issued the following statement after giving remarks at New York City Financial … State Comptroller Thomas P DiNapoli issued the following statement after giving remarks at New York City Financial …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-thomas-p-dinapoli-statement-nyc-finances2022 Financial Condition Report – 2022 Financial Condition Report
… budget gap into surplus. This Financial Condition Report can help New Yorkers better understand the impacts of … the ongoing risks and challenges, and opportunities for changes to improve the long-term outlook for State finances. Read More About this Report This report …
https://www.osc.ny.gov/reports/finance/2022-fcrTown of Lloyd - Information Technology (2019M-36)
… loss. Key Findings Employees accessed nonbusiness websites for personal use. The Board did not provide IT security awareness training for employees who used Town IT assets. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-lloyd-information-technology-2019m-36Eggertsville Fire District – Financial Activity (2017M-27)
… and reported and that District money was safeguarded for the period January 1, 2015 through November 17, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2016 totaled approximately $1.5 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/eggertsville-fire-district-financial-activity-2017m-27Town of Shelby – Supervisor’s Financial Responsibilities Audit Follow-Up (2021M-121-F)
… and four Board members. The Board is responsible for the general oversight of the operations and finances. … executive officer and chief financial officer responsible for the day-to-day financial operations. Results of Review …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/09/13/town-shelby-supervisors-financial-responsibilities-audit-follow-2021m-121Opinion 2001-14
… on an hourly basis and works a set number of hours per week, regardless of whether he performs work on any town vehicles during that week. In addition, the village mechanic, while sitting on the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14Opinion 2007-8
… audit) FIRE PROTECTION DISTRICTS -- Contracts (requirement for audit of fire company) TOWN BOARD -- Powers and Duties … of related books and records of the fire company for audit. Also, in accordance with General Municipal Law § … maintaining adequate and suitable apparatus and appliances for the furnishing of fire protection within the fire …
https://www.osc.ny.gov/legal-opinions/opinion-2007-8Opinion 2009-1
… fire district treasurer. Town Law § 174 (2) provides for the election of a fire district treasurer for a term of three years. Pursuant to Town Law § 176 (2-a), … are certain statutory restrictions limiting eligibility for appointment or election to the office of fire district …
https://www.osc.ny.gov/legal-opinions/opinion-2009-1Opinion 90-41
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. SEWERS AND SEWERS … a letter, dated June 11, 1973, from the Office for Local Government to the Counsel to the Governor which supports this … of Village Law, §22-2200 (see also, e.g., 1983 Opns St Comp No. 83-156, p 196). Given that you indicate that the …
https://www.osc.ny.gov/legal-opinions/opinion-90-41Opinion 91-2
… The Court of Appeals has stated that "the Constitution does not grant to the Legislature the power to define the … audits", the trial court held that section 2503 "does not attempt to tell the Comptroller how to conduct such audit; nor does it draw such semantic distinction between 'management …
https://www.osc.ny.gov/legal-opinions/opinion-91-2Opinion 96 - 14
… of a county (see General Municipal Law, §800[4], [5]). For this purpose, officers and employees of a county … or stockholder (General Municipal Law, §800[3][b]-[d]). For this purpose, a "contract" includes any express or … and maintain petty cash funds, not in excess of $200 each, for specified college purposes and undertakings. These petty …
https://www.osc.ny.gov/legal-opinions/opinion-96-14Opinion 92-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … (necessity to address only a single subject) -- Terms of Office (single local law may increase terms of several … was in the Court of Appeals decision of Burke v Kern , 287 NY 203. The Court stated as follows at p 213: The purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-92-13Opinion 88-38
… of Appeals. Therefore, it is our opinion that section 8017 does not provide any municipality with an exemption from the … from the clear language of the statute which, as noted, does not provide municipalities with any exemption from the … the legislative intent of Chapter 825 of the Laws of 1987 does not require a construction of section 8022 creating an …
https://www.osc.ny.gov/legal-opinions/opinion-88-38Unexpected Delays and Events
… with train crews, the media, and the public via phone, web, customer email, tweet, postings on station message … provided and who complete the Emergency Bus Call Log) on site. The LIRR held 24 “Lessons Learned” meetings during the …
https://www.osc.ny.gov/state-agencies/audits/2019/02/27/unexpected-delays-and-eventsDiNapoli: State Must Improve Oversight of Most Dangerous Sex Offenders
… state’s Sex Offender Management and Treatment Act (Act) at regional DOCCS offices in the Bronx, Brooklyn, Elmira, New … quarter of the 92 cases tested. For example, in the Bronx regional office, officers did not make the minimum number of … Act. This includes: Evaluate the reasons for variations in regional office compliance with the act and department …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-state-must-improve-oversight-most-dangerous-sex-offendersOpinion 89-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … only two years, the county may turn such money over to the State Comptroller in accordance with a Supreme Court order …
https://www.osc.ny.gov/legal-opinions/opinion-89-9Opinion 92-37
… which requires the Comptroller's approval. The procedures for merging a fire protection district into an adjoining fire … in section one hundred seventy-three of this chapter for the extension of a fire district". Subdivision 2 of Town … the resolution must be submitted to the State Comptroller for approval. Subdivision 1 of section 173, on the other …
https://www.osc.ny.gov/legal-opinions/opinion-92-37DiNapoli: MTA Budget Outlook Improves
… financial plan period, yet it still plans to raise fares and tolls by 15 percent over a three-year period, according … is plenty of time before the next scheduled fare increase for the MTA to refocus its efforts on reducing waste, which … service ($317 million), and lower health insurance costs for active employees and retirees ($218 million) compared to …
https://www.osc.ny.gov/press/releases/2013/09/dinapoli-mta-budget-outlook-improvesDiNapoli: NYC Parks Can Do More to Correct Barriers to People With Disabilities
… accessible, but many of the problems we found have existed for years and should have been addressed long ago.” Nearly … or parking spaces, to Not Achievable (Priority Level 5) for historic sites or hilltop parks where a fix was not … basis of an accessibility Transition Plan, a requirement for public entities under the ADA, but the Plan was never …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-nyc-parks-can-do-more-correct-barriers-people-disabilities