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NY State & City Comptrollers, State Treasurers: Federal Bill Attempts to Silence Investors
… A broad coalition of state fiduciaries today joined New York State Comptroller Thomas P. DiNapoli and New York City … Comptroller Scott Stringer in issuing a "Joint Statement on Defending Fundamental Shareowner Rights" in strong support …
https://www.osc.ny.gov/press/releases/2017/06/ny-state-city-comptrollers-state-treasurers-federal-bill-attempts-silence-investorsOpinion 92-27
… LAWS -- Payroll Deductions (for charitable contributions) PUBLIC OFFICERS AND EMPLOYEES -- Payroll Deductions (for … 70, 258 NYS 254 affd 238 AD 82, 263 NYS 462, discussing public policy considerations with respect to restrictions on … , 40 NY2d 268, 386 NYS2d 657; cf . Mineola Union Free School District v Mineola Teachers Association , 41 NY2d 568, …
https://www.osc.ny.gov/legal-opinions/opinion-92-27Village of Morris – Fund Balance (2017M-58)
… funding needed reserves and reducing real property taxes. Adopt budget estimates for revenues and expenditures … that reflect the Village’s realistic operating needs based on historical or other known trends. Ensure that the …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58Afton Central School District – Fund Balance Management (2023M-18)
… the District’s fund balance. As a result, they levied more taxes than needed to fund operations and were not transparent … impact of debt issuance versus using surplus fund balance on District operations. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18West Webster Fire District – Financial Management (2023M-23)
… Board was not transparent with taxpayers and levied more taxes than needed to fund operations. We found: As of … corrective action. Appendix B includes our comment on the District’s response letter. … audit west webster fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23Village of Mexico – Financial Management (2023M-170)
… an excessive level of unassigned surplus fund balance in the general fund; balances ranged between $839,530 and … was $509,000 while the Village had over $1.1 million in surplus funds available at the end of 2022-23 to use …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170Silver Creek Central School District – Financial Management (2022M-153)
… Key Findings The Board and District officials need to improve their budgeting practices and transparency. … As a result, the Board and District officials continued to not properly manage fund balance and reserves, resulting in more taxes being levied than were needed to fund operations. The Board and District officials: …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153Andes Central School District – Financial Management (2013M-250)
… Two reserves have excess balances totaling $450,000, based on their intended use. During this time, real property taxes have increased from $2.5 million in 2009 to $2.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250Town of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)
… We also released T own of Highlands – Receiver of Taxes and Assessments (2021M-120) , which reported water and … Key Recommendations Make accurate estimates based on the most current and accurate information available for …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152Pavilion Central School District – Financial Management (2017M-62)
… realistically reflect the District’s operating needs based on historical trends or other identified analysis and use … funding needed reserves or reducing District property taxes. Revise the reserve fund policy to ensure that it …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/23/pavilion-central-school-district-financial-management-2017m-62Valhalla Union Free School District – Financial Condition (2015M-333)
… 2011. Key Recommendations Develop realistic budgets based on the prior year’s actual results and anticipated operating costs and avoid raising more real property taxes than necessary. Use the excess reserve funds identified …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333Chenango County Industrial Development Agency – Audit Follow-Up (2022M-10-F)
… make annual payments in lieu of taxes (PILOTs) to affected tax jurisdictions − municipalities or school districts – to help offset the tax exemptions provided. Results of Review We determined that …
https://www.osc.ny.gov/local-government/audits/county/2024/12/13/chenango-county-industrial-development-agency-audit-follow-2022m-10-fDiNapoli: Lake George Watershed Coalition Director Charged in $500K Grant Scheme
… his arrest last year. The State Comptroller thanks the New York State Department of Taxation and Finance, the United States Forest Service, and the New York State Department of State for their assistance in … and encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-lake-george-watershed-coalition-director-charged-500k-grant-schemeDiNapoli Op Ed in Times Union
… oversight of governments use of Artificial Intelligence (AI) systems: Artificial intelligence has the potential to … and delivers services. New York state agencies have used AI companions to help seniors combat social isolation, and …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-op-ed-times-unionOpinion 91-34
… the election process which may mean that the county does not have final information as to the names of candidates … in this printing work, it is our opinion that the work does not involve the high level of specialized expertise, use … bidding. As previously noted, the bid specifications may make provision for late changes in information. The …
https://www.osc.ny.gov/legal-opinions/opinion-91-34Gowanda Central School District – Financial Management (2024M-104)
… budgeting practices were not transparent and resulted in the District exceeding the statutory limit on surplus fund … finance operations as a means to accumulate surplus funds in excess of the legal limit is in effect a reservation of fund balance that artificially …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104Town of Pleasant Valley – Financial Management (2024M-158)
… and $1.2 million, respectively. Appropriated fund balance to offset annual deficits that was not needed to fund operations, including $439,870 in the general fund … plan or reserve policy that provided transparency to taxpayers when funding or using reserve fund balances. Key …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158Workers' Compensation Program: Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011
… Finding We found the Statements referred to above present, in all material respects, the costs to administer the … Program for the three fiscal years ended March 31, 2011, in accordance with the modified cash basis of accounting. Key …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/workers-compensation-program-statement-assessable-expenses-three-fiscal-years-ended-marchFacilities Planning Bureau Project Review
… Bureau (Bureau) completes its review of projects in a timely manner and, if not, what the impacts on school … to determine whether districts are commencing project construction prior to obtaining final project approval. The … Education Law, Districts must obtain final approval for a project before commencing construction. Between July 2013 …
https://www.osc.ny.gov/state-agencies/audits/2019/02/04/facilities-planning-bureau-project-reviewOpinion 99-8
… - Imposition of (for a subscription to minutes of board meetings) LOCAL LAWS - Fees (imposition of by town for subscription to minutes of board meetings) PUBLIC MEETINGS - Minutes (imposition of fees by town for …
https://www.osc.ny.gov/legal-opinions/opinion-99-8