Search
Monroe 2-Orleans Board of Cooperative Educational Services – Software Management (2015M-56)
… Purpose of Audit The purpose of our audit was to assess the Monroe 2-Orleans Board of Cooperative … Board of Cooperative Educational Services maintains a main campus in the Village of Spencerport, Monroe County, … certain programs or did not have sufficient documentation to provide evidence that it had purchased licenses for these …
https://www.osc.ny.gov/local-government/audits/boces/2015/09/04/monroe-2-orleans-board-cooperative-educational-services-software-management-2015mTown of Southampton-Peconic Bay Community Preservation Fund (P7-23-21
… were adequately supported and approved prior to payment. Of the $8.8 million in PILOTs we reviewed, all were properly approved prior to payment and correctly paid to eligible school and special …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southampton-peconic-bay-community-preservation-fund-p7-23-21Western Suffolk Board of Cooperative Educational Services – Budget Transfers and Confirming Purchase Orders (2016M-218)
… component districts educate approximately 93,000 students in the western area of Suffolk County. BOCES is governed by a … Key Recommendations Ensure that budget transfers in excess of $25,000 are presented to the Board for approval …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/western-suffolk-board-cooperative-educational-services-budget-transfers-andDiNapoli: Tax Cap Set at 2% in 2024
… capped at 2% for 2024 for local governments that operate on a calendar-based fiscal year, according to data released today by State Comptroller Thomas P. DiNapoli. This figure affects tax …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-tax-cap-set-2-percent-2024Audits of Local Governments: About Our Audits
… management and those charged with governance and oversight in using the information to improve program performance and operations, reduce costs, facilitate decision making by parties with responsibility to oversee or initiate corrective action, and Contribute to public accountability. Performance audit objectives can vary …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsLegal and Regulatory Authority To Do Business
… Certified in New York as Disadvantaged Business Enterprises (DBE) New York State Unified Certification Program Certified in New York as …
https://www.osc.ny.gov/state-vendors/vendrep/legal-and-regulatory-authority-do-businessUnified Court System Bulletin No. UCS-162
… within the following zip codes: New York City Zip Codes Brooklyn 112XX Bronx 104XX Queens 110XX, 111XX, 113XX, 114XX …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-162-prepaid-legal-service-benefit-unified-court-system-ucsDiNapoli: Former City of Dunkirk Festivals Coordinator Indicted on Public Corruption Charges
… Attorney Jason Schmidt today announced the indictment of former City of Dunkirk Festivals Coordinator Hector Rosas for using his … Schmidt, we have exposed these schemes.” “These types of crimes are not victimless,” said District Attorney …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-former-city-dunkirk-festivals-coordinator-indicted-public-corruption-chargesState Comptroller DiNapoli Releases Municipal Audits
… or provide documentation that competition was sought for 11 totaling $133,567. The district may have saved about … board did also not adopt realistic budgets for each of its funds from 2017 through 2020, multiyear financial and capital … As of December 31, 2020, the general, highway and water funds unrestricted fund balances were excessive, ranging from …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-2DiNapoli: Former Marbletown Fire Chief Pleads Guilty in Connection With $100K Theft From the Department
… Department to serve and protect others, but instead preyed on the public’s philanthropy, all to fill his pockets. … Richard M. Heaty. He is due back in court for sentencing on Sept. 3. Since taking office in 2007, DiNapoli has …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-former-marbletown-fire-chief-pleads-guilty-connection-100k-theft-departmentDiNapoli: Governor Cuomo's Proposed Budget Continues Fiscal Progress
… out that details are lacking on spending changes required for balance in the coming years. “New York state is in its … and Governor Cuomo and the Legislature deserve credit for putting us on the right path. The Executive Budget holds … plan to close future budget gaps, as I have called for, or we could get sidetracked and fall back on short-term …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-governor-cuomos-proposed-budget-continues-fiscal-progressDiNapoli Releases Analysis of 2022-23 Enacted State Budget
… to $27.7 billion for SFY 2023-24. Other notable spending increases in SFY 2022-23 are intended to address impacts of … billion in personal income taxes in SFY 2021-22. The rate increases will sunset in 2023 and 2027, respectively. All …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-releases-analysis-2022-23-enacted-state-budgetDiNapoli: NYC Contract Spending Rises $7 Billion Since FY 2019
… FY 2023, contract expenditures at the Department of Health and Mental Hygiene increased at an annual rate of 6.9%, with the largest drivers being mental health and disease control programs, which comprised nearly …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-nyc-contract-spending-rises-7-billion-fy-2019Opinion 93-13
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers … the provision of sheriff's road patrol services) COUNTY LAW, §650(1); STATE CONSTITUTION, ART IX, §§1, 2(d); … by the Legislature (NY Const, art IX, §1; Sonmax v City of New York , 45 NY2d 253, 401 NYS2d 173). Also, with certain …
https://www.osc.ny.gov/legal-opinions/opinion-93-13Opinion 97-3
… the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Interest and Penalties (authority to waive) REAL PROPERTY TAX LAW, … 602 (L 1993, ch 602, §8[c], [d], as amended). In the case of tax liens held by a tax district, however, such …
https://www.osc.ny.gov/legal-opinions/opinion-97-3State Comptroller DiNapoli Releases Municipal Audits
… in accordance with established guidelines, but once funds were disbursed, officials generally did not follow up …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Town of Geneseo , Monticello Joint Fire District and the Town of … Information Technology and Multiyear Planning (Livingston County) The board has not adopted policies to sufficiently …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Cohocton Town Clerk Pleads Guilty In $36,000 Theft
… Ms. Riley treated the public’s money as her personal bank account and altered town records to conceal her crimes,” …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-cohocton-town-clerk-pleads-guilty-36000-theftDiNapoli: Bradford Fire Company Treasurer Pleads Guilty to Stealing $8,500 in Public Funds
… company records to conceal her crimes. She was arrested in July 2016. "Sherry Hamilton abused her position … plea was entered today in Steuben County Court before Judge Marianne Furfure and she is scheduled to be sentenced …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-bradford-fire-company-treasurer-pleads-guilty-stealing-8500-public-fundsCoeymans Hollow Fire District – Board Oversight (2021M-211)
Determine whether Coeymans Hollow Fire District (District) Board of Fire Commissioners (Board) ensured it had an adequate service contract in place, annual financial reports were filed in a timely manner and disbursements were supported and approved.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/coeymans-hollow-2021-211.pdf