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Village of Rhinebeck – Water Fees (2013M-311)
… our audit was to examine internal controls over water fees for the period June 1, 2012 through June 14, 2013. Background … Village’s budgeted water fund expenditures were $862,000 for the fiscal year ending May 31, 2013. Key Findings The …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311Prompt Payment
… law, allows the accrual of interest for a period of time a payment is delayed due to the fund or sub-fund from which the payment is to be made having insufficient cash. Memo Bill … law allows the accrual of interest for a period of time a payment is delayed due to the fund or subfund from whic …
https://www.osc.ny.gov/legislation/prompt-paymentOpinion 92-5
… benefit will not invalidate a transaction which has as its primary objective a public purpose (see, e.g., Matter of … NY2d 80, 320 NYS2d 29; Deniham Enterprises v O'Dwyer , 302 NY 451; Rodrigues v Town of Beekman , 120 AD2d 724, 502 NYS2d … certain sweetened foods in public schools during certain times). The granting of a license or concession is not …
https://www.osc.ny.gov/legal-opinions/opinion-92-5New York State Comptroller DiNapoli and California Controller Yee Urge S.E.C. to Mandate Climate Change Disclosures
… In an op-ed on Politico.com, New York State Comptroller … truly an emergency, look no further than our two states. In recent years, America has seen the most active and most … and hurricane seasons. Last year’s wildfire season in California was the worst on record and burned over 4 …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-and-california-controller-yee-urge-sec-mandate-climate-changeOpinion 92-53
… to approve a distribution formula adopted by the county. You state that a county imposes a three per cent (3%) sales … 40% will be allocated among the city, towns and villages. You have requested the State Comptroller's approval, pursuant … the city, subject to approval by the council as a whole. You have informed us, however, that no sales tax agreement …
https://www.osc.ny.gov/legal-opinions/opinion-92-53Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (Follow-Up)
… as a result, did not collect $25,265 that it had billed to insurers. Key Finding The Department has made some progress …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityOpinion 95-22
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … (use of tax moneys to purchase exercise equipment) INSURANCE LAW, §§9104, 9105: The Fishkill Exempt Firemen's … Benevolent Association may not expend foreign fire insurance tax moneys to purchase exercise equipment for use …
https://www.osc.ny.gov/legal-opinions/opinion-95-22Opinion 92-42
… VIII, §1; TOWN LAW, §64(2-a): A town may enter into an agreement with the owner of a parking lot pursuant to which … under the lease. You ask whether a town may enter into an agreement with the owner of a parking lot to permit the town … Whether a town may enter into an agreement with the owner of a parking lot to permit the town …
https://www.osc.ny.gov/legal-opinions/opinion-92-42Annual Invoice
… Overview Your annual invoice is provided at the beginning of November. If … is available in Retirement Online . Payment for your annual invoice is due by February 1, 2026. Since this due … daily interest at a rate of 5.9 percent. Viewing Your Annual Invoice Sign in to Retirement Online . From Account …
https://www.osc.ny.gov/retirement/employers/annual-invoiceAre You Vested? And What It Means
… that you have earned enough service credit to qualify for a pension benefit once you meet the minimum age … 5 and 6 members needed ten years of service to be eligible for a service retirement benefit. Effective immediately, if … years of service and you meet the minimum age requirements for your retirement plan, you can apply for a service …
https://www.osc.ny.gov/retirement/members/are-you-vested-and-what-it-meansOpinion 2002-11
… responding to the minimum number of calls of the emergency rescue and first aid squad, as set forth in section … minimum number of fire company calls other than emergency rescue and first aid squad calls, as set forth in section … responding to the minimum number of calls of an emergency rescue and first aid squad, and an additional twenty-five …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11State Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Village of Earlville – Collections (Madison County) Although the … log or cash receipts journal showing a description of each transaction. Of the 296 collections totaling $302,050 … remedial actions were planned or enacted. Because there is no information on the lead levels of the untested outlets, …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced his office completed audits of the Ballston Area Recreation Commission , Longwood Public Library and the Upper Mohawk Valley Regional Water Board . … from the soccer concession stand. Longwood Public Library – Bank Account Management (Suffolk County) Library …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-0Travel Advisory No. 17
… Subject : Agency Provided Meals to State Employees As a reminder, the Office of the State Comptroller (OSC) Travel Manual states if the … As a reminder the Office of the State Comptroller OSC Travel Manual states if the employees …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/17-agency-provided-meals-state-employeesVillage of Penn Yan – Water Treatment Plant Overtime (2025M-6)
… and Deputy Director did not approve overtime hours prior to the WTP operators working overtime as required by the … in containing excessive amounts of overtime being charged to ratepayers. Village officials agreed with our findings … recommendations and indicated they have initiated or plan to initiate corrective action. Appendix C includes our …
https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6Merrick Union Free School District – Financial Management (2024M-64)
… surplus fund balance from 19 percent at June 30, 2015 to 8 percent as of June 30, 2023, they consistently … Recommendations Continue reducing surplus fund balance to comply with the statutory limit. Adopt budgets that … of appropriations and fund balance that will be used to fund operations. Maintain reserves at reasonable levels. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64Opinion 90-35
… Municipal Corporation Law, §10.31; cf . Swift v Mayor , 83 NY 528; Jones v City of Binghamton , 26 AD2d 710, 271 NYS2d 507, affd 20 NY2d 808, …
https://www.osc.ny.gov/legal-opinions/opinion-90-35Town of Hornellsville – Financial Management (2025M-102)
… increased real property taxes by a total of 18 percent in calendar years 2022 through 2025. As a result, the Board … town-wide (TW) funds’ 2025 budgeted appropriations. In addition, the Board did not treat taxpayers equitably … TW funds instead of the town-outside-village (TOV) funds in calendar years 2022 through 2024. As a result, there is an …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102Audit of the Tuition Reimbursement Account for the Five Fiscal Years Ended March 31, 2018
… of the Financial Statements of the Tuition Reimbursement Account for the five fiscal years ended March 31, 2018. About … Reimbursement Fund, now titled the Tuition Reimbursement Account (TRA), to protect the financial interests of these … created the Proprietary Schools Vocational Supervision Account (SA) to support Bureau of Proprietary School …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/audit-tuition-reimbursement-account-five-fiscal-years-ended-march-31-2018Internal Controls Over Selected Financial Operations (Follow-Up)
… military forces, which are composed of the New York Army National Guard, the New York Air National Guard, the New York Naval Militia, and the New York … Law, DMNA makes pension payments to certain former service members who became disabled while performing State service …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/internal-controls-over-selected-financial-operations-follow