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Opinion 92-51
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Reimbursement for Expenses (spouses' expenses - spouse of member of IDA) GENERAL MUNICIPAL LAW, §856(2): An … an industrial development agency IDA may reimburse members of the IDA or the executive director of the IDA for certain …
https://www.osc.ny.gov/legal-opinions/opinion-92-51Scarborough Fire District – Board Oversight (2025M-117)
… operations? Audit Period January 1, 2024 – February 28, 2025 We extended the audit period back to January 1, 2019 and forward to October 31, 2025, to review the timeliness of required Annual … the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/scarborough-fire-district-board-oversight-2025m-117Patchogue-Medford Union Free School District – Budget Review (B17-7-2)
… expenditure projections in the District's proposed budget for the 2017-18 fiscal year are reasonable. Background The … to fund operating deficits to submit their proposed budget for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/09/patchogue-medford-union-free-school-district-budget-review-b17-7-2Opinion 93-14
… DWS v County of Dutchess , 110 AD2d 837, 487 NYS2d 879; Wright v Town Board of the Town of Carlton , 41 AD2d 290, 342 … ( Sheldon , supra ; Pokoik , supra ; DWS , supra ; Wright , supra ; Koston v Town of Newburgh , 59 Misc 2d 540, …
https://www.osc.ny.gov/legal-opinions/opinion-93-14Comptroller DiNapoli Releases School Audits
… School District and the Yonkers City School District . “In an era of limited resources and increased accountability, … As a result, the district procured professional services in an economical manner. New Lebanon Central School District … liabilities and accumulated excessive reserve funds. In addition, the board has repeatedly appropriated fund …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… of Goshen , Town of Hague and Seaford Fire District . “In today’s fiscal climate, budget transparency and … records maintained at the department did not match those in the town payroll register. Town of Hague – Departmental … under the LOSAP point system were accurate and complete. In addition, three volunteer firefighters, who are also …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-2Comptroller DiNapoli Releases Municipal Audits
… of Niskayuna , Town of Theresa and the City of Yonkers . "In today’s fiscal climate, budget transparency and … and did not deposit more than $740,000 of water fees in a timely manner. In addition, the receiver’s monthly reports to the supervisor …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-2Parkland Alienation (2014-MS-5)
… report - pdf] We also released eleven letter reports to the following municipalities: Towns of Amherst [pdf] , … [pdf] . Purpose of Audit The purpose of our audit was to assess municipalities’ compliance with their Parkland … "Parkland alienation" occurs when a municipality wishes to sell, lease or discontinue the use of municipal parkland. …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/parkland-alienation-2014-ms-5Town of Pittstown – Records and Reports (2013M-5)
… approximately $2.5 million for the general and highway funds. Key Findings The Supervisor did not maintain adequate … reports. Examples include balance sheets for operating funds that did not balance, with differences totaling …
https://www.osc.ny.gov/local-government/audits/town/2013/06/08/town-pittstown-records-and-reports-2013m-5Franklin Square Water District – Life Insurance Policies (2013M-127)
… currently holds and consult with counsel and the insurance broker to take steps to ensure all insurance policies are in …
https://www.osc.ny.gov/local-government/audits/district/2013/07/19/franklin-square-water-district-life-insurance-policies-2013m-127State Comptroller DiNapoli Releases Municipal Audits
… his office completed audits of Chestertown Volunteer Fire Company , Town of Ithaca and the Town of Smithtown . "In … appropriately and effectively." Chestertown Volunteer Fire Company – Financial Operations (Warren County) The treasurer … and disbursements. Because records were so poor, the company could not provide assurance that all cash had …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School Audits
… and for appropriate purposes. However, the use of a debit card for some purchases prevented the claims auditor from …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School District Audits
… report and the board’s fund balance policy states that it will strive to ensure that surplus fund balance does not … for planned operating deficits that never occurred. Monticello Central School District – Fund Balance Management …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-school-district-auditsXII.8.E Payment Assignments – XII. Expenditures
… contract shall affirmatively state that the assignor (owner) will hold in trust sufficient moneys to be first … materialmen arising out of the improvement, for which the owner is obligated, and also means any obligation of the owner incurred in connection with the improvement for a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8e-payment-assignmentsCincinnatus Fire District – Board Oversight (2025M-77)
… Objective Did the Cincinnatus Fire District (District) Board of Fire Commissioners (Board) properly safeguard financial resources? Audit Period … budget. Understanding the Audit Area A fire district board is responsible for providing proper oversight of a fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/cincinnatus-fire-district-board-oversight-2025m-77Fabius-Pompey Central School District – Budget Review (B3-13-5)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Onondaga County, issued debt totaling $1.5 million to liquidate the accumulated deficit in the District’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/fabius-pompey-central-school-district-budget-review-b3-13-5Fabius-Pompey Central School District – Budget Review (B3-14-5)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Onondaga County, issued debt totaling $1.5 million to liquidate the accumulated deficit in the District’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/08/fabius-pompey-central-school-district-budget-review-b3-14-5Resources and Responsibilities: New York State’s Environmental Funding
… created the Department of Environmental Conservation (DEC) to ensure protection of our natural resources for … the quality of our environment for all New Yorkers. As DEC now enters its second half-century, its mission is … assure clean drinking water are just some of the new tasks DEC has been assigned in the last few years, adding to an …
https://www.osc.ny.gov/reports/resources-and-responsibilities-new-york-states-environmental-fundingSchuyler County Sheriff’s Department – Payroll, Civil Fees and Bail (2013M-120)
… Purpose of Audit The purpose of our audit was to examine the Department’s operations for the period January 1, 2011, … appropriations for 2013 are $45.2 million. The County Sheriff’s Department appropriations total $2.9 million. Key …
https://www.osc.ny.gov/local-government/audits/county/2013/08/02/schuyler-county-sheriffs-department-payroll-civil-fees-and-bail-2013m-120DiNapoli Announces State Contract and Payment Actions For December 2016
… to provide current information about the number and types of contracts entered into and payments made by the state. … Buffalo Philharmonic Orchestra Society; American Museum of Natural History; Glimmerglass Opera Theatre; Long Island … Lake Placid Association for Music, Drama and Art. Office of the Attorney General $9.6 million for 47 homeowner …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-announces-state-contract-and-payment-actions-december-2016