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DiNapoli Applauds Top Court Ruling Reaffirming Audit Powers
… power was properly focused on billing records for State payments. …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-applauds-top-court-ruling-reaffirming-audit-powersVillage of Churchville – Procurement (2025M-140)
… of Churchville (Village) officials seek competition for the procurement of goods and services? Audit Period March 1, 2023 – October 30, 2025 Understanding the Audit Area Municipal purchases should be made in the best interest of taxpayers. One method for ensuring that …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-churchville-procurement-2025m-140Town of Sherburne – Budgeting (2025M-3)
… [read complete report - pdf] Audit Objective Did the Town of Sherburne (Town) Board (Board) develop realistic budgets? Audit Period December 31, 2020 – December 31, 2023. We extended our audit period to … fund TOV. The Town’s 2024 budgeted appropriations were as follows: General fund TW: $504,700 Highway fund TW: …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-sherburne-budgeting-2025m-3Opinion 2002-16
… and promoting the general, commercial and industrial welfare of the town or village (Town Law §64[14], also … site, in order to promote the commercial and industrial welfare of the town or village and potentially encourage the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16Opinion 91-55
… incurred by counties, cities, towns, villages and certain school districts to specified percentages of the average full …
https://www.osc.ny.gov/legal-opinions/opinion-91-55Village of Youngstown – Employee Benefits and Payroll (2025M-123)
… [read complete report – pdf] Audit Objective Did Village of Youngstown (Village) officials maintain leave records and … separation from service, represent a significant portion of a village’s annual budget. To properly control and account … accounting for approximately $800,000 (40 percent) of the total. Audit Summary Village officials did not …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-youngstown-employee-benefits-and-payroll-2025m-123City of Mechanicville – Separation Payments (2025M-59)
… [read complete report – pdf] Audit Objective Did City of Mechanicville (City) officials ensure that employees’ … entitled to receive separation payments for compensation of their earned, but unused, leave benefits (such as unused … requirements (e.g., a lump sum payment based on years of service). City officials should ensure that employee …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-separation-payments-2025m-59East Norwich Volunteer Fire Company Number 1 – Fuel Monitoring (2025M-99)
… [read complete report – pdf] Audit Objective Did the East Norwich Volunteer Fire Company Number 1 (Company) … Period January 1, 2023 - November 30, 2024 Understanding the Audit Area Commonly used commodities such as fuel are … access to fuel could occur and remain undetected. During the audit period, the Company purchased 11,819 gallons of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/27/east-norwich-volunteer-fire-company-number-1-fuel-monitoringTown of Guilderland – Sales Tax Revenue Allocation (2025M-62)
… equity among taxpayers. During the audit period, the County distributed nearly $74.3 million in sales tax revenue … did not receive all the benefits they should have from the County sales tax distributions, taxpayers with real property … occurred. See Appendix B for the Town and Village boundary map. The report includes two recommendations that, if …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-sales-tax-revenue-allocation-2025m-62City of Mechanicville – Procurement (2025M-60)
… [read complete report – pdf] Audit Objective Did City of Mechanicville (City) officials procure goods and services in accordance with the City’s procurement policy, statutory requirements and … 2022 – September 30, 2024 Understanding the Audit Area One of the best methods for helping ensure that goods and …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-procurement-2025m-60Opinion 91-19
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (authority to make gift to fire company); (authority to accept gift of firefighting equipment) FIRE COMPANY -- Powers and Duties (authority of fire district … Whether the fire district may give to the fire company the cash …
https://www.osc.ny.gov/legal-opinions/opinion-91-19DiNapoli: Growth in Local Sales Tax Collections Slowed in 2024
… Local government sales tax collections in New York state totaled $23.4 billion in calendar year 2024, an increase of 1.6% or $376 million … annual growth seen since the COVID-19 pandemic decline in 2020, and was less than half of the average pre-pandemic … Local government sales tax collections in New York state totaled …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-growth-local-sales-tax-collections-slowed-2024Opinion 89-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Compensation (additional compensation for the board of assessment review for extra meeting) REAL PROPERTY TAX … Whether a town is required to pay the members of its board of assessment review compensation in excess of …
https://www.osc.ny.gov/legal-opinions/opinion-89-7Comptroller DiNapoli Releases Municipal Audits
… the vendors. Town of Indian Lake – Reserves and Justice Court Operations (Hamilton County) The board did not properly … funds. In addition, internal controls over the justice court’s accounting and reporting of financial activity were … 50,000 state contracts, visit OpenBookNY . The easy-to-use website was created by Comptroller DiNapoli to promote …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-0City of Mechanicville – Financial Oversight (2025M-78)
… [read complete report – pdf] Audit Objective Did the City of Mechanicville (City) Mayor and officials provide adequate oversight of … bank reconciliation. Understanding the Audit Area The City Council (Council) is responsible for managing and … Did the City of Mechanicville City Mayor and officials provide …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-financial-oversight-2025m-78Middlesex Fire District – Procurement (2025M-135)
… New York State Town Law, a written corrective action plan (CAP) that addresses the findings and recommendations in this … 90 days. To the extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/middlesex-fire-district-procurement-2025m-135II.2 New York State Accounting Policies – II. New York State Financial Accounting
… The Constitution of the State of New York, Article V – The State Comptroller shall be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii2-new-york-state-accounting-policiesOpinion 95-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … one-time maintenance fee in connection with operation of village-owned cemetery) VILLAGES -- Powers and Duties … Whether a village in connection with the operation of a villageowned cemetery may impose a onetime maintenance …
https://www.osc.ny.gov/legal-opinions/opinion-95-18Opinion 97-24
… "auxiliary" of an incorporated fire company located within a fire district) GENERAL MUNICIPAL LAW, §§215, 217: The … approved as members of the fire company and are subject to call for whatever duties may be assigned under the rules … of the fire company and that its primary function is to provide supplemental services to the fire company, i.e. …
https://www.osc.ny.gov/legal-opinions/opinion-97-24Opinion 99-15
… of municipalities and "quasi-municipal corporations" (NY Const., art III, §1, art XVI, §1; see, e.g., Greater … gen., Real Property Tax Law, article 4). Moreover, in view of the express language in article XVI, §1 of the State … St Comp No. 87-64, p 96; see Kinkead v Village of Round Lake , 187 AD2d 905, 591 NYS2d 80; Torsoe Bros. v Board of …
https://www.osc.ny.gov/legal-opinions/opinion-99-15