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Opinion 2005-4
… in the opinion. SCHOOL DISTRICTS -- BOCES (procedures for permissive referendum) REFERENDUM -- Permissive (procedures for when a BOCES transfers money into an employee benefit … Insurance Reserve Funds (referendum requirement for transfer to employee benefit accrued liability reserve …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4Franklin County – Internal Controls Over the Timekeeping System (2014M-276)
… Purpose of Audit The purpose of our audit was to review the County’s internal controls … is located in northeastern New York and has a population of approximately 51,600. The County is governed by the County …
https://www.osc.ny.gov/local-government/audits/county/2015/01/30/franklin-county-internal-controls-over-timekeeping-system-2014m-276State Comptroller DiNapoli, Steuben County District Attorney Baker and the New York State Police Announce Arrest of Former Village of Addison Official for Theft of More Than $1.1 Million
… no review or approval from the mayor or any other village official. DiNapoli’s office also discovered that checks from … with one count each of Grand Larceny in the 1st degree, Money Laundering in the 2nd degree, Corrupting the Government … Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-steuben-county-district-attorney-baker-and-new-york-state-police-announceDiNapoli Announces Sale of General Obligation Bonds
… of the State of New York on March 13, 2019, as set forth in the Notice of Sale published in The Bond Buyer on March 8, 2019. The bonds will be dated … Official Statement is available here: https://www.munios.com/munios-notice.aspx?e=FIDRQ . Find out how your government …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-announces-sale-general-obligation-bondsWhat is the Real Property Tax Cap?
… With some exceptions, the State’s Property Tax Cap limits the amount local governments and most school … levy limit; and whether they plan to stay within the Tax Cap. Local government boards must pass a local law or …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capTown of Riverhead - Peconic Bay Community Preservation Funds (P7-23-25)
Determine whether Town of Riverhead (Town) officials properly administered the Peconic Bay Community Preservation Fund (CPF) to ensure that all collections were properly supported, recorded and deposited and that disbursements were proper and supported.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/riverhead-town-P7-23-25.pdfVillage of Scotia - Parking Tickets and Justice Court Operations (2019M-44)
Determine whether Village officials properly account for and enforce the collection of issued parking tickets
https://www.osc.ny.gov/local-government/audits/justice-court/2019/06/07/village-scotia-parking-tickets-and-justice-court-operations-2019m-44Death of the Ex-Spouse – Divorce and Your Benefits
… dies prior to the member’s retirement, the DRO on file is vacated (nullified). NYSLRS must calculate the member’s … then be paid to the member, retroactive to the date NYSLRS is notified of the ex-spouse’s death. Rev. 2/23 …
https://www.osc.ny.gov/retirement/members/divorce/death-ex-spouseTransformation of the MTA
… 2022. About the Program In April 2019, the New York State Legislature enacted changes in the Public Authorities … to develop a Request for Proposal to solicit one or more vendors to implement parts of the roadmap. MTA planned to …
https://www.osc.ny.gov/state-agencies/audits/2025/08/08/transformation-mtaDiNapoli Releases Report on Local Roads
… Local governments across New York State spent $2 billion on road maintenance, repairs and upgrades in local fiscal … P. DiNapoli. Some local communities put road projects on hold during the pandemic, but an influx of federal money … Need The most recent comprehensive assessment of New York’s local funding needs for roads is a 2013 study from the New …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-releases-report-local-roadsUse of Federal Funding for Election Technology and Security
… the BOE supports 57 County Boards of Elections and the New York City Board of Elections (County Boards). Congress …
https://www.osc.ny.gov/state-agencies/audits/2021/09/17/use-federal-funding-election-technology-and-securityUnclaimed Property Relating to Sales Finance Companies and Insurance Premium Finance Agencies
Unclaimed property subject to Section 1313 of the Abandoned Property Law includes any amounts held or owing by a company or agency payable to a person or entity
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/sales-finance-companies.pdfBorrowing Against Your Contributions – Article 14 Benefits
… to take another loan, please contact our Call Center and connect with our automated information line to determine if …
https://www.osc.ny.gov/retirement/publications/1644/borrowing-against-your-contributionsComptroller DiNapoli Releases State Audits
… $39,267 in other than personal service costs. Department of Motor Vehicles (DMV): Controls over Cash Advance Accounts … in comparison to their apparent business needs. Department of Transportation (DOT): Collection of Lease and Permit Revenues (Follow-up) (2015-F-1) An …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-auditsCity of Mount Vernon – Budget Review (B21-6-3)
… an independent evaluation of the City’s adopted budget for the 2021 fiscal year. Background The City of Mt. Vernon … balance appropriation and sale of real property. Revenues for real estate transfer taxes, mortgage taxes and Court fees … are unsupported and could be overestimated. Appropriations for overtime, health insurance, retirement, contingencies, …
https://www.osc.ny.gov/local-government/audits/city/2021/04/16/city-mount-vernon-budget-review-b21-6-3Crystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)
Crystal Beach Volunteer Fire Department Misappropriation of Funds 2014M243
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/crystal-beach-volunteer-fire-department-misappropriation-fundsSpencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)
… Background The Spencer Volunteer Fire Company is located in the Village of Spencer, Tioga County, and is associated … Spencer, is governed by a three-member Board of Trustees. In 2014, the Company received $29,400 in receipts and made $11,900 in disbursements. Key Findings …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-fundsXI.4.A Not-for-Profit Prompt Contracting – XI. Procurement and Contract Management
… added Article XI-B (The Prompt Contracting Law) to the State Finance Law, promoting prompt contracting with … cannot be met; and requires interest payments to NFPs when contract payments are late due to untimely processing of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4a-not-profit-prompt-contractingTown of Butternuts – Accounting and Reporting (2016M-323)
The purpose of our audit was to examine the Towns financial operations for the period January 1 2015 through June 24 2016
https://www.osc.ny.gov/local-government/audits/town/2016/11/25/town-butternuts-accounting-and-reporting-2016m-323Division of Housing and Community Renewal Bulletin No. DH-103
The purpose of this bulletin is to inform the Division of Housing and Community Renewal of OSCs automatic processing of the October 2019 Rent Regulation Servic
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-103-october-2019-district-council-37-dc-37-rent-regulation