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State Comptroller Releases Municipal Audits
… (Cattaraugus County) The board properly planned the waste water treatment plant (WWTP) project but could have better managed …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-auditsStreet Construction-Related Permits (Follow-Up)
… New York City Department of Transportation’s (DOT) mission is to provide for “the safe, efficient, and environmentally … of life of our primary customers, City residents.” DOT is responsible for over 6,300 miles of streets and highways, … an office in all five boroughs. HIQA conducts construction site inspections to ensure permittees comply with the laws, …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/street-construction-related-permits-followWall Street Bonuses and Profits Decline in 2015
… the broker/dealer operations of New York Stock Exchange (NYSE) member firms—the traditional measure of industry …
https://www.osc.ny.gov/press/releases/2016/03/wall-street-bonuses-and-profits-decline-2015Opinion 88-37
… -- Periods of Probable Usefulness (purchase of police cars) LOCAL FINANCE LAW, §§11.00(a)(29)(a),(77), 21.00(a), … the purchase of five automobiles to be used as police cars by the issuance of a capital note. Section 28.00(a) of … was in service for a year or more. If, therefore, police cars are to be purchased to replace similar police cars which …
https://www.osc.ny.gov/legal-opinions/opinion-88-37Total Receipts – 2023 Financial Condition Report
… Revenues are affected by economic changes and changes in federal and State policies. Tax base is a measure of the State’s ability to … spending reductions, increased taxes, or both. Receipts are revenues that have been recorded on a cash basis. See … Revenues are affected by economic changes and changes in federal and …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-receiptsTotal Receipts – 2022 Financial Condition Report
Revenues are affected by economic changes and changes in federal and State policies
https://www.osc.ny.gov/reports/finance/2022-fcr/total-receiptsTotal Receipts – 2021 Financial Condition Report
… Revenues are affected by economic changes and changes in federal and State policies. Tax base is a measure of the State’s ability to … spending reductions, increased taxes, or both. Receipts are revenues that have been recorded on a cash basis. See … Revenues are affected by economic changes and changes in federal and …
https://www.osc.ny.gov/reports/finance/2021-fcr/total-receiptsGilboa-Conesville Central School District – Fund Balance Management (2022M-175)
… fund balance exceeded the 4 percent statutory limit in each of the last three fiscal years by 3.1 to 12.8 … surplus fund balance to comply with the statutory limit in a manner beneficial to taxpayers. Adopt a written reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022mCapital Asset Management (Follow-Up)
… Under Chapter 405 of the Laws of 1981 (Law), the State is responsible for establishing and maintaining custody of a … accepted accounting principles, as required by Law. SFS AM is used by State agency managers to effectively budget, … in SFS AM, BCA conducts periodic physical inventory site visits (site visits) to State agencies. The objective of …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/capital-asset-management-followState Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively." City of Albany … to disburse payroll payments without another official's review to ensure the payments were accurate and …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-1Selected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and …
https://www.osc.ny.gov/state-agencies/audits/2014/05/07/selected-employee-travel-expensesWest Henrietta Fire Department, Inc. – Treasurer (2025M-104)
… report – pdf] Audit Objective Did the West Henrietta Fire Department, Inc. (Department) Treasurer properly deposit, disburse, record and report Department funds? Audit Period January 1, 2023 – August 7, … Did the West Henrietta Fire Department Inc Department Treasurer properly deposit disburse …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/west-henrietta-fire-department-inc-treasurer-2025m-104State Agencies Bulletin No. 287
… from using a vehicle for personal use. The ALV of a car is determined as follows: Determine the fair market value of … value exceeds $15,400. Special Commuting Rule - Commuting is valued at $1.50 each way ($3.00 per round trip) for each day the vehicle is used for commuting. This method may only be used by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/287-reporting-taxable-value-personal-use-employer-provided-vehicles-2001NYS Comptroller DiNapoli, Steuben County District Attorney Baker, and NYS Police: Former Addison Official to Be Sentenced to Prison and Will Forfeit State Pension After Million Dollar Public Corruption Conviction
… A former clerk-treasurer of the Village of Addison in Steuben County will be sentenced to … full restitution of $1.1 million, and forfeit her public pension after being convicted of one felony count of Corrupting the Government, New York State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2024/08/nys-comptroller-dinapoli-steuben-county-district-attorney-baker-and-nys-police-former-addisonTown of Oxford – Financial Condition (2024M-135)
… $1.3 million. OSC previously released an audit of the Town in 2017 which identified budgets that relied on fund balance … $315,279 of nonexistent town-wide (TW) fund balance in the 2019 through 2023 fiscal years and used $350,000 in revenue anticipation notes (RANs) to address cash flow …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135DiNapoli: MTA's Future Unthinkable Without Aid From Washington
… solve them. “The MTA is the economic lifeblood of the NYC region. I am calling on our civic and business leaders to …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-mtas-future-unthinkable-without-aid-washingtonPurchasing Practices at the Linden Plaza Mitchell-Lama Housing Development
… $33 million; $22.3 million was for services such as mortgage payments, insurance, and utilities. Our audit …
https://www.osc.ny.gov/state-agencies/audits/2018/09/06/purchasing-practices-linden-plaza-mitchell-lama-housing-developmentTaxes – 2021 Financial Condition Report
… to 10.9 percent which will be in effect until December 31, 2027. Changes in the State’s top tax rate can have …
https://www.osc.ny.gov/reports/finance/2021-fcr/taxesState Comptroller DiNapoli Releases Audits
… SUNY Downstate Medical Center: Examination of Sunset LG Realty, LLC (2018-BSE03-02) Auditors found SUNY Downstate …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-auditsOpinion 95-10
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … (to maintain cemetery) WORDS AND PHRASES -- "Around" (meaning of for purposes of Town Law, §291) TOWN LAW, §291: … of chapter 386 discloses no discussion of the intended meaning of the provision. No discussion of this provision …
https://www.osc.ny.gov/legal-opinions/opinion-95-10