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Town of Hopewell – Fund Balance and Budget Monitoring (2013M-231)
… 30, 2013. Background The Town of Hopewell is located in Ontario County. The Town is governed by the Town Board, … funds were consistently more than the actual expenditures in each of the fiscal years 2008 through 2012. The highway … deficit unexpended fund balances of approximately $61,000 in 2011 and $10,000 in 2012. Because the Board considered …
https://www.osc.ny.gov/local-government/audits/town/2014/01/10/town-hopewell-fund-balance-and-budget-monitoring-2013m-231DiNapoli Report Looks at Foreclosure Impact on Local Governments
… New York state has the second highest home foreclosure rate in the nation, with 1 in 21 home mortgages in foreclosure, according to a report released today by State … New York state has the second highest home foreclosure rate in the nation with 1 in 21 home mortgages in foreclosure …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-report-looks-foreclosure-impact-local-governmentsSelect Financial Management Practices
… of delinquent accounts receivable are in compliance with the Commission’s procedures for the period January 1, … collection practices to be generally in compliance with Commission procedures and laws and regulations. We found …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/select-financial-management-practicesDisposition of Farm Assets
… June 30, 2013. Background The Department oversees the State's prison system and monitors the activities of persons … farms at 12 correctional facilities located throughout the State: Beacon, Clinton, Eastern, Elmira, Green Haven, Greene, Groveland, Mid-State, Sullivan, Wallkill, Washington, and Wyoming. These …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/disposition-farm-assetsHolley Central School District – Financial Condition (2013M-342
… Background The Holley Central School District is located in the Town of Murray in Orleans County. The District is governed by a Board of … budgeting practices generated approximately $6.7 million in operating surpluses, which caused unexpended surplus funds …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/holley-central-school-district-financial-condition-2013m-342Port Jefferson Union Free School District – Information Technology (2014M-039)
… the District’s IT infrastructure for the period July 1, 2012 through August 31, 2013. Background The Port Jefferson Union Free School District is located in Suffolk County, has approximately 1,200 students, and is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mPine Valley Central School District –Financial Management and Procurement (2014M-36)
… expenditures, funding necessary reserves and/or reducing property taxes, in accordance with applicable statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/pine-valley-central-school-district-financial-management-and-procurementNorthport-East Northport Union Free School District – Financial Condition (2014M-164)
… nine elected members. The District operates nine schools and has approximately 6,200 students and 1,680 employees. For the 2013-14 fiscal year, the … Key Findings District officials consistently presented, and the Board approved, budgets which significantly …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionPawling Central School District – Selected Financial Activities (2012M-185)
… Purpose of Audit The purpose of our audit was to examine selected District financial … The Pawling Central School District is located in the Town of Pawling in Dutchess and Putnam counties. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185XIII.8 Overview – XIII. Employee Expense Reimbursement
… Overview In addition to travel reimbursements, employees can be reimbursed for other expenses according to collective … In addition to travel reimbursements employees can be reimbursed for other expenses according to collective …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii8-overviewTown of Fremont – Operating Budget and Cash Disbursements (2013M-85)
… 15, 2012. Background The Town of Fremont is located in Sullivan County and has approximately 1,400 residents. The … end of 2012 the Town had a fund balance deficit of $3,586. In June 2012, the current Supervisor recognized the reduction in the general fund’s fund balance. As a result, he developed …
https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85Opinion 92-28
… unreported, is superseded to the extent inconsistent. You ask the following questions concerning the relationship …
https://www.osc.ny.gov/legal-opinions/opinion-92-28DiNapoli: City of Corning's Economic Development and Smart Growth Initiatives Build on Stable Fiscal Picture
… The City of Corning, home to a Fortune 500 company and serving as a regional hub for art and culture, has avoided many of the challenges faced by other upstate communities in recent … The City of Corning home to a Fortune 500 company and serving as a regional hub for art and culture has avoided many of the challenges faced …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-city-cornings-economic-development-and-smart-growth-initiatives-build-stable-fiscal-pictureTerms of Service
… data fields that must be completed to successfully enroll in OSC’s Online Services. “Enrollment Data” shall mean true, … (such as Internet service provider or airtime charges). In addition, all Users must provide, and are responsible for, all equipment necessary to access the Services. In connection with such access, all Users should be aware …
https://www.osc.ny.gov/online-services/terms-serviceHiring Public Retirees – When Employees Retire
… for Elected Officials ), earnings are no longer limited during and after the calendar year in which a retiree turns age 65. Section 212 (RSSL) …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/hiring-public-retireesHomeless Outreach Program at the Long Island Rail Road
… shelters off MTA property. Our audit covered the period of November 1, 2015 to September 30, 2018. Background The … commuter railroad in North America, carrying an average of 301,000 customers each weekday on 735 daily trains. As of August 2018, the LIRR had 124 stations on 11 different …
https://www.osc.ny.gov/state-agencies/audits/2019/01/16/homeless-outreach-program-long-island-rail-roadDiNapoli Announces State Contract & Payment Actions for September 2014
… income tax refunds. $279.7 million for 25,300 for corporate and other refunds. Department of Transportation $7 … of Temporary and Disability Assistance $1.9 million to JP Morgan Electronic Financial Services to provide electronic …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-announces-state-contract-payment-actions-september-2014Monitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance
… for all not-for-profit cemetery corporations (cemeteries) in New York State. As authorized by Article 15 of the … Maintenance Fund, the principal of which is to be held in trust for future maintenance and preservation. Cemeteries … has issued two online manuals to assist cemeteries in meeting these and other requirements. The Division’s …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenanceOpinion 92-2
… in the opinion. FIRE DISTRICTS -- Taxes (authority to use general fire district funds to pay amounts due under contract for hydrants serving a zone) FIRE HYDRANTS -- Fire Districts (authority to use general fire district funds to pay amounts due under … the permissible means of financing an expenditure to be made on behalf of a zone established within a fire …
https://www.osc.ny.gov/legal-opinions/opinion-92-2Opinion 2006-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … et seq .). Under both articles 12 and 12-A, a public hearing is required and, in certain instances, the approval … increase (28 Opns St Comp, 1972, p 99, federal and State aid as the source of funding; 3 Opns St Comp, 1947, p 521, …
https://www.osc.ny.gov/legal-opinions/opinion-2006-2