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State Comptroller Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … at Open Book New York . Track municipal spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-auditsConclusion – Improving the Effectiveness of Your Claims Auditing Process
… when conducted effectively, it can identify claims that have violated or bypassed purchasing and other important … deliberate audit of claims is conducted, a message is sent to all officers and employees that this oversight function is … OSC will be pleased to assist you with any questions you have regarding the information contained in this guide or any …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionWyandanch Union Free School District – Budget Review (B21-7-1)
… is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings We found …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1Town of Berne – Board Oversight (2021M-77)
… or receive adequate monthly reports from the Supervisor. For example, the Board did not request or receive monthly … disbursed, monthly bank reconciliations or cash balances for each fund. Ensure bank reconciliations were accurate, …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77DiNapoli: Local Sales Tax Collections Up 1.6% in February Compared to Last Year
… in New York state increased by 1.6% in February compared to the same month in 2023, according to data released today … city experiencing year-over-year declines for the month. It is imperative that local government officials take these results into consideration as they make budgetary decisions.” In February 2024: New York City’s …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-local-sales-tax-collections-16-february-compared-last-yearSharon Springs Central School District – Fund Balance Management (2022M-100)
… Objective Determine whether the Sharon Springs Central School District (District) Board of Education (Board) and … action. … Determine whether the Sharon Springs Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100Consumer Protection: Testing of Retail Prices and Weighing and Measuring Devices (2024-MS-1)
… were at increased risk of not paying the correct price for goods and services. Nine Departments did not adopt price … Key Recommendations Develop and implement procedures for periodic price accuracy testing. Perform testing in …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/consumer-protection-testing-retail-prices-and-weighing-and-measuring-devices-2024Orange County – Consumer Protection: Accuracy of Weights and Measures (S9-24-5)
… are at increased risk of paying more than necessary for goods and services. Specifically: 165 of 446 devices … the Director did not develop and implement procedures for periodic price accuracy testing; testing conducted by the …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/orange-county-consumer-protection-accuracy-weights-and-measures-s9-24-5DiNapoli: State Pension Fund Valued at $273.4 Billion at End of Third Quarter
… the end of the third quarter of State Fiscal Year 2024-25. For the three-month period ending Dec. 31, 2024, Fund … uncertainty in the months ahead with the potential for tariffs and geopolitical issues raising concerns even as …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-state-pension-fund-valued-2734-billion-end-third-quarterVillage of Suffern – Budget Review (B25-6-4)
… is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit … obligations are outstanding, their tentative budget for the next succeeding fiscal year. Key Findings We found …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4Opinion 2003-2
… appear to the participating municipalities to be in the public interest, the town board and the village board of … board shall, within thirty days thereafter, hold a joint public hearing at one location within the proposed joint … district upon such proposal and shall cause notice of such public hearing to be published in a newspaper having general …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2Opinion 93-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … other time ( Lancaster Sea Beach Improvement Co. v City of New York , 214 NY 1; Metcalf v City of New York , 49 Hun 607, 1 …
https://www.osc.ny.gov/legal-opinions/opinion-93-5Opinion 97-3
… concluded, as evidenced by the issuance of a tax deed, the amount due must be relevied and enforced in accordance with …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Opinion 95-4
… matters within the county board's jurisdiction within the meaning of section 209 (see, e.g., County Law, §§210, 215[1], …
https://www.osc.ny.gov/legal-opinions/opinion-95-4Effectiveness of the Information Technology Transformation
… our audits questioned: the adequacy of access controls and change management at all three agencies; the implementation …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/effectiveness-information-technology-transformationOpinion 89-59
… v Powell , 78 Misc 2d 1007, 358 NYS2d 985; McKinney's Statutes, §221[1971]). Section 198(3)(d) provides that the … general rules of statutory construction (see, McKinney's Statutes, §144). Therefore, it is our opinion that sections …
https://www.osc.ny.gov/legal-opinions/opinion-89-59DiNapoli: Majority of H&R Block Shareholders Want Disclosure of Company's Political Spending
… New York State Comptroller Thomas P. DiNapoli today announced … According to the Center for Political Accountability, H&R Block has no publicly … spending. The company currently offers no information on what campaigns, causes, committees, or trade associations it …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-majority-hr-block-shareholders-want-disclosure-companys-political-spendingComptroller DiNapoli Releases State Audits
… new establishments preparing food prior to obtaining the required inspection. In addition, the department’s staff of … and one was partially implemented. Division of the Budget (DOB): Quality of Internal Control Certifications (2015-F-7) … Certifications submitted to the Division of the Budget (DOB). Auditors examined whether these agencies submitted …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-auditsOpinion 97-4
… in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association (use of moneys to pay death benefit upon death of firefighter's spouse) INSURANCE LAW, §§9104, 9105: The …
https://www.osc.ny.gov/legal-opinions/opinion-97-4State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … Medgar Evers College (MEC): Controls Over Bank Accounts (Follow-Up) (2017-F-14) An audit issued in June 2016, found …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-audits