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Holtsville Fire District – Financial Management (2025M-4)
… [read complete report – pdf] Audit Objective Did the Holtsville Fire … board of fire commissioners (board) is responsible for managing the district’s fiscal activities and … Reserve funds are established to provide resources for an intended future use with a clear purpose or intent …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4State Comptroller DiNapoli Releases Municipal Audits
… interest existed. Auditors found no competition was sought for professional services. Officials paid the 12 providers … The district has been contracting with the company for about 10 years. City of Glen Cove Industrial Development … in the accounting records. She also recorded one deposit for $25,000 twice. Auditors also found the required 2016 …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2Claims for Deceased Owners and Estates
… Testamentary In limited circumstances, an heir or payer of funeral expenses can submit a claim if there is no … information. No Court-Appointed Representative – Payer of Funeral Expenses If there is no court-appointed … a copy of the death certificate by contacting: the funeral home that provided the services, or the Health Department in …
https://www.osc.ny.gov/unclaimed-funds/claimants/claims-deceased-owners-and-estatesOpinion 90-36
… 16, 1875, bearing that date. As there were no funds in the bank to pay the checks, the agent and the tax receiver agreed … In contrast with a check, which is a draft drawn on a bank and payable on demand (Uniform Commercial Code [UCC], … checks in the commercial world. In 1834 it was said that "drawing of post-dated checks is an every day occurrence in …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Opinion 2004-7
… by which the amount of the delinquent water rent, plus penalties, is included in the "annual village tax levy" … for properties within the villages (see, e.g., 1981 Opns St Comp No. 81-369, p 405; 1975 Opns St Comp No. 75-1159, unreported; 12 Opns St Comp, 1956, p 17; …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7Opinion 2000-8
… OF INTEREST -- Interest in Contract (county health commissioner as partner with a member of a not-for-profit … services to county) -- Medical Services (county health commissioner as partner with a member of a not-for-profit … MUNICIPAL LAW §§800(3), 802(1)(f): A county public health commissioner who has a real estate partnership with a member …
https://www.osc.ny.gov/legal-opinions/opinion-2000-8XII.10.C Verifying Vendor Licenses, Certifications, Registrations, Insurance, and Qualifications – XII. Expenditures
… Assistants Physical Therapy -Physical Therapists -Physical Therapist Assistants Dietetics-Nutrition Podiatry Engineering … Public Accountants -Public Accountants Land Surveying Respiratory Therapy -Respiratory Therapists -Respiratory Therapy Technicians …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10c-verifying-vendor-licenses-certifications-registrations-insurance-and-qualificationsTown of Aurora - Real Property Acquisition and Sale (2018M-64)
Town of Aurora - Real Property Acquisition and Sale (2018M-64)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-town-2018-aurora.pdfTown of Skaneateles - Real Property Tax Exemption Administration (2018M-173)
Town of Skaneateles - Real Property Tax Exemption Administration (2018M-173)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-town-2018-skaneateles.pdfXII.6.B Land Acquisition Payments – XII. Expenditures
… State agencies (agencies) acquire real property (i.e., land) either voluntarily, by purchasing the land from the landowner at an agreed upon price, or involuntarily, pursuant to the New York State Eminent Domain Procedure Law. Whether … New York State agencies agencies acquire real property ie land either voluntarily by purchasing the land from the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6b-land-acquisition-paymentsNew York State Comptroller DiNapoli Statement on U.S. Withdrawal From Paris Agreement
… "The Trump Administration’s decision today to formally begin withdrawing the United States from the Paris Agreement on climate change … The Trump Administrations decision today to formally begin withdrawing the United States from the Paris Agreement on climate change …
https://www.osc.ny.gov/press/releases/2019/11/new-york-state-comptroller-dinapoli-statement-us-withdrawal-paris-agreementGet Help
… York State and Local Retirement System Learn more about online services for members, retirees and beneficiaries of … governments and Public authorities with questions about Online Services: Annual Financial Report Assessment Roll … Custody Reporting System Justice Court Reporting System Online Services Identity and Access Management (Enrollment) …
https://www.osc.ny.gov/online-services/get-helpVillage of South Glens Falls – Audit Follow-Up (2014M-102-F)
Village of South Glens Falls Audit FollowUp 2014M102F
https://www.osc.ny.gov/local-government/audits/village/2016/05/06/village-south-glens-falls-audit-follow-2014m-102-fTown of Farmersville - Town Clerk (2019M-49)
… manner as required. Key Recommendations Record and remit all real property taxes and fees collected in a timely manner. Deposit all Clerk fees within the statutory deadline or sooner if …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-farmersville-town-clerk-2019m-49The 80/20 Housing Program (Follow-Up)
… HFA's mission is to create and preserve high-quality, affordable, multifamily rental housing. Its 80/20 Housing … Program requirements regarding the number of designated affordable units and tenant eligibility. We also analyzed the … for our four sampled developments, the proper number of affordable units were made available to low-income tenants. …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/8020-housing-program-followState Comptroller DiNapoli Releases Municipal Audits
… , Town of Athens , Baldwin Fire District , Beaver Dams Volunteer Fire Company , Clinton County , Town of Frankfort … district policies and the credit card policy Beaver Dams Volunteer Fire Company, Inc. – Financial Activities (Chemung … District Town of Athens Baldwin Fire District Beaver Dams Volunteer Fire Company Clinton County Town of Frankfort and …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: NYS Pension Fund Announces $400 Million in Sustainable Investments
… in renewable assets including onshore and offshore wind and solar, as well as climate infrastructure assets that … investments in renewable power assets such as solar and wind. Background on Climate Investment Actions Since taking …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-nys-pension-fund-announces-400-million-sustainable-investmentsState Comptroller DiNapoli Releases Municipal Audits
… and the City of Yonkers . "In today's fiscal climate, budget transparency and accountability for our local … provide taxpayers the assurance that their money is being spent appropriately and effectively." Brewster-Southeast … Act Compliance (Westchester County) The city's 2018-19 budget relies on nonrecurring revenue of $59.2 million to …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Fiscal Stress May be Looming for Glens Falls
… The city of Glens Falls’ financial condition has declined due to burdensome debt costs, the subsidization of a downtown … the burden on the tax-paying citizens of the city of Glens Falls,” Mayor John Diamond said. DiNapoli’s report noted, … The city of Glens Falls financial condition has declined due to burdensome debt …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-fiscal-stress-may-be-looming-glens-fallsDiNapoli: New York State Gets 91 Cents for Every Dollar Sent to Washington
For every dollar New York sends to Washington DC it receives about 91 cents back in federal spending compared to a national average of nearly $122 accord
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-new-york-state-gets-91-cents-every-dollar-sent-washington