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State Comptroller DiNapoli Releases Municipal & School Audits
… by $4.5 million, and missing opportunities to lower real property taxes. The board and district officials … by the board. Wayland-Cohocton Central School District – Building Access Accounts and Badges (Steuben County) District officials did not properly manage and monitor building access accounts or badges used to access buildings. …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… $87,300, did not have the required proof of insurance on file. Auditors also found buyout payments made to 10 …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 1157
… agency procedures for employee enrollment in Tier 6 retirement. Affected Employees Employees first joining a retirement system listed above on or after April 1, 2012 … creating a new Tier 6 that applies to employees joining a retirement system after March 31, 2012. Due to the complexity …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1157-new-tier-6-benefit-structure-enrollment-following-retirement-systemsOpinion 90-63
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … FUNDS -- Appropriations and Expenditures (in recognition of municipal service - dinner for volunteer library workers); … public library may fund a holiday party either for a group of senior citizens who provide volunteer services to the …
https://www.osc.ny.gov/legal-opinions/opinion-90-63Remsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… not needed to finance operations results in real property tax levies that are higher than needed. The report includes …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mPhysical and Financial Conditions at Selected Mitchell-Lama Developments in New York City (Follow-Up)
… January 2019 through January 2023. The audit found DHCR did not adequately oversee the physical and financial … hazardous conditions during their own visits but often did not share their findings with the developments in a …
https://www.osc.ny.gov/state-agencies/audits/2025/06/09/physical-and-financial-conditions-selected-mitchell-lama-developments-new-york-city-followState Agencies Bulletin No. 1169
… alien employees. OSC Actions OSC will create a file of employees with taxable wages at the end of each quarter and compare that information with Social … in file (never issued to anyone) Name does not match; Date of Birth and gender code not checked Other SSN Deceased …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1169-verification-employee-social-security-numbers-and-namesState Agencies Bulletin No. 1350
… Comptroller (OSC) in reconciling employees Social Security number and name in the NYS payroll system (PayServ) with the … OSC has created a file of employees with taxable wages for 2014 and compared that information with SSA records using … match: DOB and gender code not checked Other SSN Deceased Contact the SSA office for more information Agency Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1350-verification-employees-social-security-number-ssn-and-name-be-reportedOpinion 93-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … countersignature on checks issued by receiver) RECEIVER OF TAXES AND ASSESSMENTS -- Powers and Duties (necessity of … officer on checks transferring moneys from the receiver of taxes account to another account …
https://www.osc.ny.gov/legal-opinions/opinion-93-20Opinion 91-42
… fund raising activities (see General Municipal Law, §204-a) belong to the fire department and not the village (see, e.g., 1991 Opns St Comp No. 91-12, p 32). Therefore, they are not required to … (see General Municipal Law, §119-n). As to the village's home rule power in this instance, we note that villages are …
https://www.osc.ny.gov/legal-opinions/opinion-91-42Opinion 95-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … DISTRICTS -- Central High School Districts (apportionment of expenses among school districts included therein) WORDS … to be used for the apportionment required by section 1908 of the Education Law …
https://www.osc.ny.gov/legal-opinions/opinion-95-16DiNapoli: DMV Must Do More to Crack Down on Unregistered Auto Repair Shops
… The Department of Motor Vehicles (DMV) has not done enough to prevent … complaints in a timely manner." Valid registration of repair shops and inspection stations provides customers … assurance that the business owners do not have a history of either criminal activity or operating an auto business …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-dmv-must-do-more-crack-down-unregistered-auto-repair-shopsOpinion 2001-3
… This opinion represents the views of the Office of the State Comptroller at the time it was … the State Legislature from making a "fair return" on the value of property used and useful in its operation of a gas, … to the municipal corporation, and a "fair return" on the value of property used and useful in such service, over and …
https://www.osc.ny.gov/legal-opinions/opinion-2001-3Town of Windsor – Capital Project (2025M-52)
… [read complete report – pdf] Audit Objective Did the Town of Windsor (Town) Board (Board) properly manage … funded the Project with $1.5 million in TOV funds and did not have adequate documentation to support how the funds …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-windsor-capital-project-2025m-52DiNapoli: NYC FY 2025 Budget Balanced With Strong Revenues and Cost Savings
… (FY) 2024 budget generate a projected year-end surplus of $3.9 billion that will be used to prepay expenses for the … the city in the coming years, underlining the importance of adding to reserves now while revenues are strong and … to better-than-projected revenues and the identification of substantial costs savings,” DiNapoli said. “The city …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-nyc-fy-2025-budget-balanced-strong-revenues-and-cost-savingsState Comptroller DiNapoli Releases Municipal & School Audits
… and resume essential operations in a timely manner. Town of Marion – Misappropriation of Justice Court Cash Collections (Wayne County) The justices and board did not provide adequate oversight of court financial activities. As a result, the former court …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Surge in Tourism Bolsters NYC Hotel Industry
… The number of hotel rooms in New York City increased by 48 percent between 2006 and 2015, and the number of industry jobs increased by 29 percent, according to a … "The hotel industry is flourishing. A record number of tourists have flocked to New York City, fueling the …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-surge-tourism-bolsters-nyc-hotel-industrySteuben County – Financial Management (2025M-127)
… reports. Understanding the Audit Area A key measure of a county’s financial condition is its level of fund balance, which represents the difference between … accumulated over time. Maintaining a reasonable amount of unrestricted fund balance within operating funds is an …
https://www.osc.ny.gov/local-government/audits/county/2025/12/31/steuben-county-financial-management-2025m-127IX.6.D HHS Payment Management System – IX. Federal Grants
… The Department of Health and Human Services’ (HHS) Division of Payment Management uses a custom-developed Payment … are approved or rejected automatically based on the amount of available funds in non-expired status in the PMS account. … The Department of Health and Human Services HHS Division of Payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6d-hhs-payment-management-systemDiNapoli Announces Fiscal Stress Scores
… counties even growing for the year. 173 local governments did not receive a fiscal stress score for fiscal year ending 2020. The vast majority of these (169) did not file in time to be scored, including the cities of … in Stress for Fiscal Year Ending 2020 Municipalities Who Did Not File or Designated Inconclusive Excel Spreadsheet …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-announces-fiscal-stress-scores