Search
Selkirk Fire Company No. 2 – Board Oversight (2021M-122)
… complete report - pdf ] Audit Objective Determine whether the Selkirk Fire Company No. 2 (Company) Board of Directors … adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial … moneys raised were properly accounted for and deposited. The Board did not: Adopt adequate bylaws and supplemental …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/29/selkirk-fire-company-no-2-board-oversight-2021m-122Cost-Saving Ideas: School District Auditing – Claims/Deputy Claims Auditor
… position must should have or be able to obtain expertise in district finances, and have expertise with purchasing … Any clerical or professional personnel directly involved in accounting and purchasing Any individual responsible for …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-claimsdeputy-claims-auditorNYSLRS Announces Employer Contribution Rates for Retirement System for 2021-22
… The New York State and Local Retirement System (NYSLRS) today announced employer contribution rates for the State … The New York State and Local Retirement System NYSLRS today announced employer contribution rates for the State …
https://www.osc.ny.gov/press/releases/2020/09/nyslrs-announces-employer-contribution-rates-retirement-system-2021-22Opinion 88-49
… -- Procedural Requirements (effect of failure to comply with) VILLAGE MAYOR -- Powers and Duties (authority to make … of Barber , 198 Misc 135, 100 NYS2d 668, affd 278 App Div 600, 101 NYS2d 924, 278 App Div 727; 103 NYS2d 661; Kingston Associates v La Guardia …
https://www.osc.ny.gov/legal-opinions/opinion-88-49Opinion 96-4
… (authority to supersede village budget procedures) -- Real Property (payment of proceeds of sale of village … of village property to third party for benefit of village) REAL PROPERTY -- Sale (payment of proceeds of sale of village … 5-508, 5-520, 5-532: A contract for the sale of village real property may not authorize payment of an amount equal to …
https://www.osc.ny.gov/legal-opinions/opinion-96-4East Moriches Union Free School District -- Budget Review (B7-16-3)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s proposed budget for the 2016-17 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/east-moriches-union-free-school-district-budget-review-b7-16-3Chenango Valley Central School District -- Budget Review (B19-4-2)
… The Chenango Valley Central School District is located in Broome County. Chapter 260 of the Laws of 2008 authorizes the District to issue debt in an aggregate principal amount not to exceed $3.5 million to liquidate the accumulated deficit in the District’s general fund and food service fund as of …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/chenango-valley-central-school-district-budget-review-b19-4-2Opinion 89-17
… judgments and claims", it is our opinion that, consistent with the conclusion in Opn No. 84-32, supra , the fund may be …
https://www.osc.ny.gov/legal-opinions/opinion-89-17DiNapoli Announces State Contract and Payment Actions for May 2017
… Cumulatively through May for calendar year 2017, DiNapoli's office has approved 7,264 contracts valued at $31.06 … $10.3 billion with Southampton Hospital for a 50-year operating lease of Southampton Hospital, Suffolk County. $19.4 million …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-announces-state-contract-and-payment-actions-may-2017Campbell-Savona Central School District -- Budget Review (B2-14-11)
… review was determine whether the significant revenue and expenditure projections in the District’s tentative … are outstanding. Key Findings Based on historical trends and current fiscal year expenditures, the District’s … year in excess of the 4 percent limitation is $100,000 and, therefore, appropriating $469,595 as planned will not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11Cost-Saving Ideas: School District Auditing – External Auditor
… the district as defined by Generally Accepted Government Auditing Standards (GAGAS). Who does not qualify The … for External Auditor," - State Education Department Other auditing roles Internal Auditor Claims Auditor/Deputy Claims Auditor Audit Committee Return to School District Auditing – Roles, Responsibilities and Resources Updated 2016 …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorComptroller DiNapoli: 26 School Districts in Fiscal Stress
… fiscal stress” and the remaining 21 as “susceptible to fiscal stress.” The scores are based on the evaluation of … 28, 2018. Today’s announcement does not include scores for the dependent school districts in the “Big Four” cities … a list of school districts designated in fiscal stress, visit: …
https://www.osc.ny.gov/press/releases/2019/01/comptroller-dinapoli-26-school-districts-fiscal-stressOpinion 88-72
… residents of the portion of the town within the district and that a number of town residents within the district are … sewer district. Although the provisions of Articles 12 and 12-A of the Town Law and Article 5-A of the County Law do not specifically provide …
https://www.osc.ny.gov/legal-opinions/opinion-88-72State Contract and Payment Actions in April
… manufacturing equipment at SUNY Poly’s Central New York Hub for Emerging Nano Industries in East Syracuse. $10 … $3.1 million to Tappan Zee Constructors LLC for the New NY Bridge project. $1.1 million to HNTB New York Engineering and … Architecture PC for engineering services for the New NY Bridge project. Department of Transportation $4.4 million to …
https://www.osc.ny.gov/press/releases/2018/05/state-contract-and-payment-actions-aprilDiNapoli: School District Revenue Growth Slows
… New York’s school districts have faced major fluctuations in their … to the financial pressures on local governments and school districts across the state. “School districts are caught in a financial bind and are … New Yorks school districts have faced major fluctuations in their …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-school-district-revenue-growth-slowsComptroller DiNapoli and Attorney General Underwood Announce Criminal Conviction and False Claims Act Settlement with Bottini Fuel for Diverting Customers' Credit Balances for Their Own Benefit
… today announced the criminal conviction of Morgan Fuel & Heating Company, Inc., which conducts business as Bottini Fuel, for falsifying their business records to improperly … Underwood announced the criminal conviction of Morgan Fuel Heating Company Inc which conducts business as Bottini …
https://www.osc.ny.gov/press/releases/2018/11/comptroller-dinapoli-and-attorney-general-underwood-announce-criminal-conviction-and-false-claims-actOpinion 88-73
… Law, §6-d). Moneys from such a fund may be used to pay for repairs of capital improvements or equipment so long … 22, 1988 Bruce W. Musacchio, Esq., Town Attorney Town of Collins …
https://www.osc.ny.gov/legal-opinions/opinion-88-73State Comptroller DiNapoli and Department of Financial Services Superintendent Harris Designate New Banking Development District Branch To Support Community Banking in Red Hook
… Development District (BDD) and deposited $10 million in public funds to the bank. The BDD program, administered by … the establishment of bank and credit union branches in areas across New York State where there is a demonstrated … designated Red Hook BDD. To encourage participation in the BDD program, the State Comptroller’s office makes …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-and-department-financial-services-superintendent-harris-designate-newDiNapoli: 529 College Savings Program Lowers Fees
… reduction in the last 15 years. The largest of the direct-sold 529 plans in the country, New York State's 529 Program … includes two separate 529 plans: the Direct Plan sold directly by the program and the Advisor-Guided Plan , sold exclusively through financial advisors. The …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-529-college-savings-program-lowers-feesOpinion 89-63
… Court, a County Court, the Civil Court of the City of New York or the City Courts outside of the City of New York. Generally, governmental entities are not exempt … Court a County Court the Civil Court of the City of New York or the City Courts outside of the City of New York …
https://www.osc.ny.gov/legal-opinions/opinion-89-63