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Opinion 88-21

… (use of park trust fund moneys to construct recreational building in which room(s) used for public meetings) VILLAGE … you ask: (1) May park trust funds be used to construct a building for public recreation purposes? (2) May a village … rehabilitate or expand existing park or recreation facilities to meet the needs generated by new subdivisions …

https://www.osc.ny.gov/legal-opinions/opinion-88-21

DiNapoli: Former Town Clerk Pleads Guilty to Stealing Nearly $4,000 From Town of Lincoln

… guilty before Judge Stephanie Palmer in the Town of Lenox Court. She was ordered to, and paid, full restitution …

https://www.osc.ny.gov/press/releases/2024/02/dinapoli-former-town-clerk-pleads-guilty-stealing-nearly-4000-town-lincoln

Youth Facility Chargeback Rates to Localities (Follow-Up)

… Purpose To determine the extent of implementation of the seven … in our original report, Youth Facility Chargeback Rates to Localities (2009-S-20). Background Our initial audit … To determine the extent of implementation of the seven …

https://www.osc.ny.gov/state-agencies/audits/2014/01/16/youth-facility-chargeback-rates-localities-follow

Town of Broadalbin – Leave Accruals (2014M-88)

… adequacy of the Town’s system to monitor leave accruals of highway department employees for the period January 1, 2012 … Budgeted appropriations for 2013 for the general and highway funds totaled approximately $1.4 million. Key Findings There is no system to ensure that highway department employees request permission from the …

https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-broadalbin-leave-accruals-2014m-88

DiNapoli Releases City of Troy Budget Review

… York State Comptroller Thomas P. DiNapoli today announced the completion of the City of Troy budget review. City of Troy – Budget Review (Rensselaer County) The city’s proposed budget, while generally reasonable, needs … York State Comptroller Thomas P DiNapoli today announced the completion of the City of Troy budget review …

https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-city-troy-budget-review

Town of Smithville - Annual and Claims Auditing (2020M-41)

… Determine whether the Board annually audited the records of Town officers and audited claims before payment. Key Findings The Board did not annually audit the records of the Supervisor or Town Clerk. The Board did not perform a deliberate and thorough audit of claims. Key Recommendations Annually audit the records of …

https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-smithville-annual-and-claims-auditing-2020m-41

IV.2 Governing State Statutes – IV. Accounting Codes - Uses and Descriptions

… There are numerous State statutes which govern how financial transactions are recorded in the SFS, and many accounting standards that prescribe … There are numerous State statutes which govern how financial transactions are recorded in the SFS and many …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv2-governing-state-statutes

Lakeville Volunteer Fire Department – Internal Controls Over Financial Operations (2012M-234)

… period January 1, 2011, to August 23, 2012. Background The Lakeville Volunteer Fire Department was established in 1921 and provides fire protection and rescue operations to … as contracted by the District. The Department is operated in accordance with its by-laws, and is governed by a …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/02/15/lakeville-volunteer-fire-department-internal-controls-over

Opinion 2005-1

… AMBULANCE SERVICE -- Fees (retention of by service provider) CONSTITUTIONAL LAW -- Gifts and Loans (collection … belong to the town and may not be retained by the service provider for its own use. The town, by modification of the contract, may pay an additional amount to the service provider above the amount set forth in the service contract, …

https://www.osc.ny.gov/legal-opinions/opinion-2005-1

State Public Health Emergency Medical Stockpile

… during the procurement process for medical equipment for public health emergencies to ensure usability of the … for coordinating and managing all activities for public health and health care facility emergency preparedness. This includes planning for public health emergencies and ensuring emergency plans work …

https://www.osc.ny.gov/state-agencies/audits/2025/04/11/state-public-health-emergency-medical-stockpile

City of Dunkirk – Budget Review (B24-1-10)

… independent evaluation of the City’s proposed budget for 2025. Background Chapter 5 6 of the Laws of 2024, Part DD … and officials are also projecting deficits in 2024. The 2025 proposed budget includes a planned deficit in water, … $12.7 million revenue anticipation note (RAN) due in July 2025 plus interest of $952,196; $4.3 million past due to the …

https://www.osc.ny.gov/local-government/audits/city/2024/11/27/city-dunkirk-budget-review-b24-1-10

City of Amsterdam – Budget Review (B23-5-4)

… [read complete report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation … the City’s general, transportation, sewer and recreation funds accumulated as of June 30, 2018. Local Finance Law …

https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-amsterdam-budget-review-b23-5-4

Empire BlueCross BlueShield Selected Payments for Special Items for the Period January 1, 2011 Through March 31, 2011

… includes coverage for inpatient and outpatient hospital services. Empire processes Plan claims for hospital services in accordance with agreements they negotiate with … for hospital services are generally based on standard fee schedules. However, hospitals may be entitled to additional …

https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2011-through

Town of Saranac - Cash Management (2019M-32)

… not develop and manage a comprehensive investment program to ensure interest earnings were maximized and bank fees were … the audit period resulting in a net cost of $2,407 related to banking services. Key Recommendations Periodically request … for banking services from multiple financial institutions to maximize the return on investments and minimize bank fees. …

https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32

Oversight of School Fire Safety Compliance

… determine if the State Education Department (Department) is providing effective oversight to ensure school compliance with required fire safety procedures including … 1, 2013 through May 18, 2016. Background The Department is responsible for overseeing school fire safety and for …

https://www.osc.ny.gov/state-agencies/audits/2016/08/24/oversight-school-fire-safety-compliance

DiNapoli Statement on the Election of John Flanagan as Leader of the New York State Senate

… get back to work and the Senate needs to move forward. As an experienced advocate for New Yorkers, John Flanagan can … get back to work and the Senate needs to move forward As an experienced advocate for New Yorkers John Flanagan can …

https://www.osc.ny.gov/press/releases/2015/05/dinapoli-statement-election-john-flanagan-leader-new-york-state-senate

State Comptroller DiNapoli Releases School Audits

… and local funds. For additional background or a comment on a specific audit, please contact Brian Butry at …

https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-audits

Division of Housing and Community Renewal Bulletin No. DH-141

… Renewal of OSC’s automatic processing of the April 2025 DC 37 Rent Regulation Services Unit (RRSU) Performance Advances and provide instructions for payments not processed automatically. Affected Employees: … Schedule (currently in effect). Effective Dates: The April 2025 DC 37 RRSU Performance Advances will be paid using the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-141-april-2025-district-council-37-dc-37-performance