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Opinion 94-22
Whether the charges imposed on behalf of a business improvement district may be turned over to and be controlled and directly expended by the district management association
https://www.osc.ny.gov/legal-opinions/opinion-94-22Ordinary Disability – Article 14 Benefits
… Your application must be submitted while you are in active service. If you are no longer in active service, you may be eligible if your Social … benefit is awarded retroactively to a time when you were in active service. Active service is defined as: When you are …
https://www.osc.ny.gov/retirement/publications/1644/ordinary-disabilityState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of Global Concepts Charter School , Sherrill City School … their money is being spent appropriately and effectively." Global Concepts Charter School – Cash Disbursements (Erie … P DiNapoli today announced his office completed audits of Global Concepts Charter School Sherrill City School District …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-0Afton Central School District – Fund Balance Management (2023M-18)
audit, school district, fund balance management, afton
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/afton-central-school-district-2023-18.pdfTown of Sharon – Fund Balance (2017M-271)
Town of Sharon – Fund Balance (2017M-271)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-town-2018-sharon.pdfVillage of Candor – Fund Balance (2017M-148)
Village of Candor – Fund Balance (2017M-148)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-village-2017-candor.pdfSpecial 25-Year Plan for County Probation Department Peace Officers (Sections 89-t and 603(p))
Information for members about 25 year special retirement plan for peace officers who serve in the probation department
https://www.osc.ny.gov/retirement/publications/special-25-year-plan-county-probation-department-peace-officers-sections-89-t-and-603pSpecial Plan for Town of Elmira District #1 Traffic Officers (Sections 89-q and 603(m))
Information for members about special plan for Town of Elmira Distract 1 Traffic Officers Sections 89q and 603m
https://www.osc.ny.gov/retirement/publications/special-plan-town-elmira-district-1-traffic-officers-sections-89-q-and-603mDiNapoli: State Tax Receipts Outpaced Projections Through December
State tax receipts totaled $799 billion through the first three quarters of State Fiscal Year SFY 202425 $12 billion higher than estimates released in the Division of the Budgets DOB MidYear Update to the Enacted Budget Financial Plan
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-state-tax-receipts-outpaced-projections-through-decemberDiNapoli Announces Oil Spill Fund Agreement with Dutchess County and the Town of Hyde Park
… (Oil Spill Fund), Dutchess County and the Town of Hyde Park to convert an abandoned gas station located at 1381 … properties dating back to 1978. The Town of Hyde Park has agreed to demolish the building and landscape the … collaboration with Dutchess County and the Town of Hyde Park to convert a neglected and abandoned property,” said …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-announces-oil-spill-fund-agreement-dutchess-county-and-town-hyde-parkComptroller DiNapoli Releases School Audits
… District and the Valley Central School District . “In an era of limited resources and increased accountability, … of the budget process and financial condition. Beginning in 2010-11, the district gradually increased its tax levy and budget. In each of the three years from 2010-11 to 2012-13, the …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… Activities (Westchester County) Controls over cellular tower revenues and disbursements were adequate. However, the … of 3,135 units (42 percent), while one developer of a 24-unit development opted to pay a fee in lieu of designating …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-0Town of Shawangunk - Sewer District Charges (2018M-122)
… Determine whether the Town properly charged the New York State Department of Corrections and Community Supervision (DOCCS) for sewer services. Key Findings The Town: Did not have a written agreement or basis for rates charged to DOCCS for sewer services. Charged sewer district (District) …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-shawangunk-sewer-district-charges-2018m-122Village of Candor – Fund Balance (2017M-148)
… fiscal year for the general fund are $297,735 and for the water fund are $173,075. Key Findings Although fund balance … over the last three years, and the Board has no clear plans for the use of the accumulated funds. The Board …
https://www.osc.ny.gov/local-government/audits/village/2017/10/27/village-candor-fund-balance-2017m-148Town of Sharon – Fund Balance (2017M-271)
… that fund balance was reasonable for the period January 1, 2016 through December 31, 2017. Background The Town of … in Schoharie County and has a population of approximately 1,800. The Town is governed by an elected five-member Town …
https://www.osc.ny.gov/local-government/audits/town/2018/03/21/town-sharon-fund-balance-2017m-271Village of Morris – Fund Balance (2017M-58)
… by an elected three-member Village Board. General fund and water fund budgeted appropriations for 2016-17 were $477,785 … $338,000, or 159 percent of actual expenditures, and the water fund balance increased by 58 percent to $238,700, or … both the general and water funds, the contingency budget line exceeded the maximum allowable amount each year by an …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58Town of Carlisle – Fund Balance (2017M-106)
Town of Carlisle Fund Balance 2017M106
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106Town of Esperance – Fund Balance (2016M-405)
… includes the Village of Esperance within its boundaries, is located in Schoharie County and has a population of approximately 2,000. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-esperance-fund-balance-2016m-405Village of Forestville – Water Fund (2012M-207)
… fund and the adequacy of the Village’s controls over the billing and collection process for the period June 1, 2010, … The Board did not establish policies or procedures for the billing and collection of water charges, and failed to … expenditures. Establish policies and procedures for the billing and collection of water charges. Segregate the water …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-forestville-water-fund-2012m-207Afton Central School District – Fund Balance Management (2023M-18)
… fund balance that was not needed, which in effect is a reservation of fund balance that is not provided by statute and circumvents the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18