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New Woodstock Fire District – Controls Over Financial Activities (2014M-263)
… of Fire Commissioners, is a district corporation of the State, distinct and separate from the Towns of Cazenovia and … in Madison County, in which it is located. The general fund budget for 2014 totals approximately $129,000. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/new-woodstock-fire-district-controls-over-financial-activities-2014m-263Candor Fire District – Controls Over Financial Activities (2014M-268)
… of Fire Commissioners, is a district corporation of the State, distinct and separate from the Town of Candor and … County in which it is located. The District’s general fund budget for 2014 totals approximately $420,000. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/candor-fire-district-controls-over-financial-activities-2014m-268Broome County – Information Technology (2013M-351)
… Broome County, located in the Southern Tier of the State, has approximately 200,000 residents and is governed by … for 2013 totaled $247.7 million for the general fund. Key Findings The County has a policy regarding …
https://www.osc.ny.gov/local-government/audits/county/2014/05/09/broome-county-information-technology-2013m-351Hortonville Fire District – Financial Reporting (2014M-188)
… Hortonville Fire District is a district corporation of the State, distinct and separate from the Town of Delaware, … overall financial management. The District’s 2014 general fund budget totaled approximately $180,658. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/hortonville-fire-district-financial-reporting-2014m-188County of Rockland – Budget Review (B18-6-11)
… liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. Additionally, Chapter 468 of the Laws of 2013 requires the County to submit to the State Comptroller each year, starting with the fiscal year …
https://www.osc.ny.gov/local-government/audits/county/2018/11/05/county-rockland-budget-review-b18-6-11Franklinville Joint Fire District – Claims Processing (2017M-141)
… Joint Fire District is a district corporation of the State, distinct and separate from the Town of Franklinville … elected five-member Board of Fire Commissioners. General fund budgeted appropriations for 2017 total $349,000. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/22/franklinville-joint-fire-district-claims-processing-2017m-141Rockland County - Budget Review (B17-6-16)
… liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. Additionally, Chapter 468 of the Laws of 2013 requires the County to submit to the State Comptroller each year, starting with the fiscal year …
https://www.osc.ny.gov/local-government/audits/county/2017/11/10/rockland-county-budget-review-b17-6-16Pocatello Fire District – Board Oversight and Treasurer’s Records and Reports (2016M-301)
… Pocatello Fire District is a district corporation of the State, distinct and separate from the Town of Wallkill, in … elected five-member Board of Fire Commissioners. General fund budgeted appropriations for 2016 totaled $311,583. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/13/pocatello-fire-district-board-oversight-and-treasurers-records-and-reportsCounty of Rockland - Budget Review (B19-6-9)
… liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. Additionally, Chapter 468 of the Laws of 2013 requires the County to submit to the State Comptroller each year, starting with the fiscal year …
https://www.osc.ny.gov/local-government/audits/county/2019/11/08/county-rockland-budget-review-b19-6-9Pittsfield Fire District – Board Oversight (2016M-305)
… Pittsfield Fire District is a district corporation of the State, distinct and separate from the Town of Pittsfield, in … elected five-member Board of Fire Commissioners. General fund budgeted appropriations for 2016 total $105,000. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/12/09/pittsfield-fire-district-board-oversight-2016m-305Village of Hempstead – Budget Review (B7-14-4)
… that have been authorized to issue obligations to fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/village/2014/04/01/village-hempstead-budget-review-b7-14-4DiNapoli Announces State Contract and Payment Actions for May 2015
… field is level and taxpayers get the best value for their money. These independent audits also help ensure payments are …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-announces-state-contract-and-payment-actions-may-2015Treasurer of Mahopac Volunteer Fire Department Charged With Embezzling More Than $5.7 Million and Failing To Report The Income To The IRS
… the United States Attorney for the Southern District of New York, Thomas P. DiNapoli, New York State Comptroller, … here, the people of Mahopac and its volunteer firefighters have suffered specifically and directly, having lost almost … to save people’s homes and lives. He allegedly embezzled millions of dollars in money that could have gone to help the …
https://www.osc.ny.gov/press/releases/2016/06/treasurer-mahopac-volunteer-fire-department-charged-embezzling-more-57-million-and-failing-reportComptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Cazenovia Central …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-school-district-auditsOpinion 93-10
… LAW, §206-a; GENERAL CONSTRUCTION LAW, §24; MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(3): A non-charter county must … of the county may enact a local law pursuant to Municipal Home Rule Law, §10 providing for the closing of particular … a county may adopt a local law pursuant to Municipal Home Rule Law, §10 authorizing the closing of a county office …
https://www.osc.ny.gov/legal-opinions/opinion-93-10DiNapoli: Strong Tax Collections and New Savings Initiatives Boost NYC's Short-Term Finances
… in FY 2023) and decline to pre-pandemic levels by FY 2025. Continued strength in tax collections has led the city … Still, the city projects budget gaps of $4.2 billion in FY 2025, $5.9 billion in FY 2026 and nearly $7 billion in FY … identified recurring savings of $3 billion beginning in FY 2025. DiNapoli’s report notes the city faces significant …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-strong-tax-collections-and-new-savings-initiatives-boost-nycs-short-term-financesDiNapoli: New York City Budget Surplus on Pace to Grow Another $2.4 Billion from April Projections
… DiNapoli urged the city to put a substantial portion of the surplus funds into reserves and protect itself against … New York City’s Rainy-Day Fund Track state and local government spending at Open Book New York . Under State …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-new-york-city-budget-surplus-pace-grow-another-24-billion-april-projectionsVI.3.C Budget Transfers Between Business Units (Interunit Budget Transfers) – VI. Budgets
… Suballocations. The following are the Budget Entry Types for Interunit Budget Transfers between agencies: … of State law. Consolidation Transfer – Special designation for the movement of budget between appropriations between … authority between Business Units within the same fund and for the same purpose as originally appropriated. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3c-budget-transfers-between-business-units-interunit-budget-transfersState Agencies Bulletin No. 826
… for an increase to Standby Pay to 25% of daily rate of compensation effective 3/29/07 (Institution) or 4/5/07 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/826-april-1-2007-retroactive-increases-hazardous-duty-pay-overtime-mealOpinion 92-42
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … and equipment on private property pursuant to contract) STATE CONSTITUTION, ARTICLE VIII, §1; TOWN LAW, §64(2-a): A … with his private business. Article VIII, §1 of the State Constitution, inter alia , prohibits municipalities …
https://www.osc.ny.gov/legal-opinions/opinion-92-42