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Oversight of Persons Convicted of Driving While Intoxicated (Follow-Up)
… IIDs. Specifically, the Office often did not perform all required quarterly Department of Motor Vehicles vehicle …
https://www.osc.ny.gov/state-agencies/audits/2018/11/29/oversight-persons-convicted-driving-while-intoxicated-followWest Niles Fire Company – Financial Activities (2017M-205)
… January 1, 2016 through July 26, 2017. Background The West Niles Fire Company is a not-for-profit organization, … West Niles Fire Company Financial Activities 2017M205 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/05/west-niles-fire-company-financial-activities-2017m-205City of Batavia – Business Improvement District (2017M-283)
… BID activities. The district management association (DMA) is a not-for-profit entity governed by its own board of … Council did not enter into a written agreement with the DMA or monitor the manner in which the DMA used BID funds. City officials did not maintain adequate …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283Opinion 92-36
… and services needed. The intent of the legislation, then, is to provide counties with a "...funding mechanism to …
https://www.osc.ny.gov/legal-opinions/opinion-92-36State Comptroller DiNapoli Releases Municipal Audits
… appropriated fund balances in the general, water and sewer funds. In addition, the board maintained unreasonable levels of fund balance in these funds that ranged between 29 percent and 128 percent of … determined that had the supervisor invested available funds in a financial institution with higher available …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsCompliance With State Arts Education Requirements (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations included in our initial audit … 28, 2014, examined whether New York City Deparment of Education (DoE) students (in the 2011 graduating class) … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2015/11/06/compliance-state-arts-education-requirements-followMonroe 2-Orleans Board of Cooperative Educational Services – Software Management (2015M-56)
… acceptable use policy. Ensure compliance with software licensing requirements. …
https://www.osc.ny.gov/local-government/audits/boces/2015/09/04/monroe-2-orleans-board-cooperative-educational-services-software-management-2015mWestern Suffolk Board of Cooperative Educational Services – Budget Transfers and Confirming Purchase Orders (2016M-218)
… purpose of our audit was to review BOCES’ budget transfer and purchase order processes for the period July 1, 2014 … of 18 component school districts. Combined, BOCES and the component districts educate approximately 93,000 … 12 percent were made with confirming purchase orders, and none of these purchases were documented as an emergency …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/western-suffolk-board-cooperative-educational-services-budget-transfers-andTown of Southampton-Peconic Bay Community Preservation Fund (P7-23-21
… that all collections were properly supported, recorded and deposited and that disbursements were proper and supported. Key Findings Town officials ensured the CPF … that all collections were properly supported recorded and deposited and that disbursements were proper …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southampton-peconic-bay-community-preservation-fund-p7-23-21DiNapoli: Tax Cap Set at 2% in 2024
… that allows municipalities to override the tax cap. Chart Allowable Tax Levy Growth Factors for Local Governments …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-tax-cap-set-2-percent-2024Legal and Regulatory Authority To Do Business
… Services Administration US Department of the Treasury Not-for-Profit/Charities Registration NYS Office of Attorney … Online resources for state agencies researching a prospective vendors legal and regulatory authority to do business …
https://www.osc.ny.gov/state-vendors/vendrep/legal-and-regulatory-authority-do-businessReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates
… Find Information on Real Property Tax Levies Taxable Full …
https://www.osc.ny.gov/local-government/data/real-property-tax-levies-taxable-full-value-and-full-value-tax-ratesAudits of Local Governments: About Our Audits
… three years. Independent peer reviewers organized by the National State Auditors Association completed an external … period January 1, 2024 through December 31, 2024 in March 2025. The Division received a pass rating, the highest level …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsOpinion 95-8
… This opinion represents the views of the Office of the State Comptroller at the time … and paid pursuant to sections 1349(2)(e) and (f) are distributable to and held in the custody of the district … department as the "claiming agent", or whether the funds are to be treated as a county general fund revenue. You also …
https://www.osc.ny.gov/legal-opinions/opinion-95-8State Comptroller DiNapoli Releases Municipal Audits
… City of Troy and the West Ghent Volunteer Fire Company . "In today's fiscal climate, budget transparency and … that the significant revenue and expenditure projections in the tentative budget were reasonable and the town's 2018 … or services that may not be for valid authority purposes. In addition, the account clerk is authorized to use their …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-auditsOpinion 2000 - 13
… that bear on the issues discussed in the opinion. FIRE COMPANY - Membership (eligibility to join second … §176-b(10): An individual who is a member of a volunteer fire company may not join a second company unless he or she … original company. You ask whether a member of a volunteer fire company of a fire district fire department who seeks …
https://www.osc.ny.gov/legal-opinions/opinion-2000-13DiNapoli: Former Treasurer Sentenced in Oakfield Fire Department Theft
… treasurer Samantha Hilchey was ordered to pay $16,281 in restitution at her sentencing Monday in Oakfield Town Court. Hilchey created direct withdrawals … "Also disturbing is the unknown whereabouts of $4,340 in cash from a Mother's Day raffle. I thank Genesee County …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-former-treasurer-sentenced-oakfield-fire-department-theftComptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Clarence Fire … appear reasonable. However, city officials should assess what is a reasonable amount of fund balance for each fund …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Potsdam Audit Finds Missing Court Funds
… records and pocketed cash receipts, according to State Comptroller Thomas P. DiNapoli. After finding the … DiNapoli’s office shared the findings with the New York State Police and St. Lawrence County District Attorney Mary … town officials, District Attorney Rain and the New York State Police.” Auditors found from May 2009 through May 2013, …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-potsdam-audit-finds-missing-court-fundsDiNapoli: Binghamton Woman Sentenced for Stealing Deceased Father-In-Law's Pension Payments
… Joy LaBarr, a 58-year-old Binghamton woman, was sentenced to pay full restitution of $32,000 and serve five years’ … “Ms. LaBarr’s conviction should serve as a warning to those who try to defraud the New York State Pension system,” DiNapoli said. … that Joy LaBarr a 58yearold Binghamton woman was sentenced to pay full restitution of $32000 and serve five years …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-binghamton-woman-sentenced-stealing-deceased-father-laws-pension-payments