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Vestal Central School District – Financial Condition (2014M-08)
… Purpose of Audit The purpose of our audit was to assess whether the Board and District … The Vestal Central School District is located in the Towns of Vestal and Binghamton in Broome County and in the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08What Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process
… Basically, a claim is a demand presented for the payment of money due for goods … by the local government or school district, so long as it is properly itemized and provides all the information, … for audit. Using a standard claim form as a cover sheet is desirable because required information is presented in a …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claimDiNapoli: State Pension Fund Valued at $273.4 Billion at End of Third Quarter
… in the months ahead with the potential for tariffs and geopolitical issues raising concerns even as the U.S. … show strength,” DiNapoli said. “Fortunately, our diverse and well-managed portfolio is built to withstand market fluctuations and remains one of the reasons we are among the nation’s …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-state-pension-fund-valued-2734-billion-end-third-quarterDiNapoli: City of Corning's Economic Development and Smart Growth Initiatives Build on Stable Fiscal Picture
… Vanderbaan . “With the labor of Local 1000, 1034 Correlle Brand and Locals 104M,135T & 180M Anchor Glass, we will …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-city-cornings-economic-development-and-smart-growth-initiatives-build-stable-fiscal-pictureDiNapoli: The State May Have Your Money
… Comptroller Thomas P. DiNapoli today urged New Yorkers to see if any of the $12.5 billion in lost and forgotten … accounts are unclaimed in New York, some dating back to the 1940s. An interactive map created by DiNapoli’s office … by county. “Every New Yorker should visit our website to see if my office is holding any money in their name. It’s …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-state-may-have-your-moneyNew Funding Needed for MTA Improvements to Prevent Unplanned Fare and Toll Hikes
… sources for the Metropolitan Transportation Authority (MTA) are not identified, the authority may have to raise … sharply in recent years, according to an analysis of the MTA’s financial plan released today by State Comptroller … prevent these possibilities from becoming reality, and the MTA must make the best use of its resources." DiNapoli's …
https://www.osc.ny.gov/press/releases/2017/11/new-funding-needed-mta-improvements-prevent-unplanned-fare-and-toll-hikesOpinion 94-17
… or statutory amendments that bear on the issues discussed in the opinion. REFUSE AND GARBAGE -- Recycling Services … may be relevied with the next annual real property tax in accordance with the procedures prescribed in General Municipal Law, §120-cc. You ask whether a city …
https://www.osc.ny.gov/legal-opinions/opinion-94-17Opinion 88-79
… of Article VIII, section 1 of the State Constitution. We express no opinion, however, as to the types of activities … that the arrangement is permissible under Federal law. We express no opinion, however, as to whether such an …
https://www.osc.ny.gov/legal-opinions/opinion-88-79DiNapoli: NYC's Property Tax Bills Rise Along With Burden on Working- and Middle-Class Homeowners
… pandemic has caused property tax disparity to worsen in New York City, driving housing costs higher for many, according to a report released today by New York State Comptroller Thomas P. DiNapoli. Property tax … and aspects of how the city calculates property taxes. “New York City’s residential real estate market has proven …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-nycs-property-tax-bills-rise-along-burden-working-and-middle-class-homeownersDiNapoli Releases Profile of New York's Small Business Owners
… “New Yorkers have always had a great entrepreneurial spirit and drive, and that was no different even during some …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-profile-new-yorks-small-business-ownersDiNapoli: Too Many Subway Stations Need Repairs
… free of defects, and just 1-in-4 had most or all of their station components in good repair. “New York City Transit … Metropolitan Transportation Authority, which determines station conditions by surveying “structural” components — … serious defects. NYCT data also showed that 27 percent of station components — such as ceilings or columns — needed to …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-too-many-subway-stations-need-repairsOpinion 97-20
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (remodeling and purchasing appliances for firehouse kitchen) INSURANCE LAW, §§9104, 9105: Unless otherwise provided by … Whether a volunteer fire department may expend foreign fire insurance tax moneys to remodel and purchase appliances for …
https://www.osc.ny.gov/legal-opinions/opinion-97-20Opinion 95-14
… computer for fire department); (ceremony to dedicate fire house and apparatus) INSURANCE LAW, §§9104, 9105: Unless … purposes and to pay for a ceremony to dedicate a new fire house and new fire apparatus. You ask whether a volunteer … purposes, and to pay for a ceremony to dedicate a new fire house and new fire apparatus. Sections 9104 and 9105 of the …
https://www.osc.ny.gov/legal-opinions/opinion-95-14Oversight of Nurse Hiring and Retention
… Purpose To determine whether the New York City Health and Hospitals Corporation (Health and Hospitals) ensured that direct hire and temporary nurses were appropriately screened before they … To determine whether the New York City Health and Hospitals Corporation ensured that direct hire and …
https://www.osc.ny.gov/state-agencies/audits/2018/07/16/oversight-nurse-hiring-and-retentionFishers Island Ferry District – Financial Operations (2016M-156)
… April 30, 2015. Background The Fishers Island Ferry District is a component unit of the Town of Southold in Suffolk County. The District was created in 1947 by an act of the State Legislature, known as the Ferry District Enabling Act. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/district/2016/08/12/fishers-island-ferry-district-financial-operations-2016m-156Williamsville Central School District – Financial Management (2022M-193)
… general fund appropriations from 2018-19 through 2021- 22 by a total of $47 million and appropriated $22 million of …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193Town of Tonawanda – Recreation Fees (2017M-133)
… Department’s cash receipts for the period January 1, 2016 through April 18, 2017. Background The Town of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-tonawanda-recreation-fees-2017m-133Justice Court Fund
… to the Office of the State Comptroller’s Justice Court Fund on a monthly basis. File your monthly report in Justice Court Fund Reporting (JCR) here: File Your Report Now Application Resources Other Resources Town and Village Court Revenue Report Contact Us JCR User Guide for Town and …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fundDiNapoli: Some Affordable Apartments for Seniors Left Vacant for Years
… The shortage of affordable housing is especially hard on elderly New Yorkers, but many units are … DiNapoli said. “Unfortunately, the audit found that there is more they can do to make sure those next in line are not … that available apartments don’t sit vacant.” The NYC HPD is the largest municipal housing agency in America and among …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-some-affordable-apartments-seniors-left-vacant-yearsFairview Fire District – Financial Operations (2024M-138)
… taxpayers had limited access to financial information to help ensure they could make informed decisions relating to … includes 18 recommendations that, if implemented, will help the Board improve its oversight of financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138