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Opinion 88-21
… that bear on the issues discussed in the opinion. ZONING AND PLANNING - Park Lands (use of park trust fund moneys to … May various village boards, such as the board of trustees and planning board, be permitted to hold public meetings in … approval of subdivision plats by a village planning board and authorizes a village to collect moneys from subdividers …
https://www.osc.ny.gov/legal-opinions/opinion-88-21DiNapoli: State's Fiscal Picture Has Improved, but Impact of Pandemic Revenue Losses Will Linger
… DiNapoli urged the Governor and the Legislature to avoid short-sighted choices when adopting the new budget, … DiNapoli’s office says the Executive Budget is unclear on how the state would use billions of dollars in unrestricted … budget relief. Manipulating the timing of payments to fill budget holes worsens the state's structural budget gap, …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-states-fiscal-picture-has-improved-impact-pandemic-revenue-losses-will-lingerState Comptroller DiNapoli and Department of Financial Services Superintendent Harris Designate New Banking Development District To Support Community Banking in South Bronx
… 18 . Bronx Community Board 9 District Manager William Rivera said , “Bronx Community Board 9 is proud to have …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-and-department-financial-services-superintendent-harris-designate-newState Agencies Bulletin No. 2324
… inform agencies of OSC’s automatic processing of the April 2025 increases to Location Pay, Supplemental Location Pay, … including the new 11 Year Seniority Pay. Affected Employees: All employees in the Agency Police Services Unit … by the Police Benevolent Association of New York State, Inc. (PBANYS) who meet the eligibility criteria are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2324-april-2025-increases-location-pay-supplemental-location-payNorthville Central School District - Extra-Classroom Activity Collections (2018M-272)
… $751 more deposited than supported. One club used $2,000 of collections to make a cash payment to a vendor rather than …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/northville-central-school-district-extra-classroom-activity-collectionsCayuga-Onondaga Board of Cooperative Educational Services - Procurement of Professional Services (2018M-270)
… 28 professional service contracts totaling $1.85 million. Have written agreements in place for professional services …
https://www.osc.ny.gov/local-government/audits/boces/2019/03/22/cayuga-onondaga-board-cooperative-educational-services-procurement-professionalWalden Fire District – Disbursements (2014M-184)
… approximately $860,000. Key Findings The District did not have procedures for disbursements. The Board did not properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/walden-fire-district-disbursements-2014m-184Town of East Hampton – Budget Review (B7-16-14)
… Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/town/2016/11/02/town-east-hampton-budget-review-b7-16-14Town of Conesville – Long-Term Planning (2016M-314)
… is for the highway fund. Key Findings Town officials have not adopted formal long-term financial or capital plans …
https://www.osc.ny.gov/local-government/audits/town/2016/12/02/town-conesville-long-term-planning-2016m-314Bay Shore Union Free School District - Procurement (2018M-212)
… District officials did not: Seek competition for 16 of 20 professional service providers paid approximately $1.42 … 19 purchases totaling $70,634, as required by the District’s purchasing policy. Ensure that purchases of goods and … totaling $22,899 were made with prior approval, resulting in confirming purchase orders (POs). Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/11/bay-shore-union-free-school-district-procurement-2018m-212Plymouth Fire District – Controls Over Financial Activity (2014M-211)
… year totaled $145,078. Key Findings The Board does not have policies and procedures for cash receipts. The Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/plymouth-fire-district-controls-over-financial-activity-2014m-211Bovina Fire District – Fund Balance (2015M-138)
… officials properly managed the District’s fund balance for the period January 1, 2014 through May 31, 2015. … Establish formal reserve funds using money designated for capital purposes or use the balance of funds on hand to …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138Village of Granville - Financial Condition of the Sewer Fund (2018M-49)
… officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/village/2018/06/29/village-granville-financial-condition-sewer-fund-2018m-49Mamaroneck Union Free School District - Extra-Classroom Activities (2018M-95)
… of ECA funds, as required. The central treasurer did not have supporting documentation for 30 receipts totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mamaroneck-union-free-school-district-extra-classroom-activities-2018m-95Sullivan County – Time and Attendance (2017M-55)
… Establish policies and procedures to ensure employees have appropriate ETS access rights and prohibit employees …
https://www.osc.ny.gov/local-government/audits/county/2017/11/22/sullivan-county-time-and-attendance-2017m-55Town of Maryland - Financial Management (2018M-121)
… Key Findings Since 2015, the total combined fund balance in the general and highway funds increased by $450,000 and, … of $495,000 and underestimated revenues of $226,000 in the general and highway funds which contributed to the … multiyear financial and capital plan. … Town of Maryland Financial Management 2018M121 …
https://www.osc.ny.gov/local-government/audits/town/2018/09/07/town-maryland-financial-management-2018m-121Accounts Payable Advisory No. 44
… are enrolled in ePayments . Please refer to Section X.4.D of the Guide to Financial Operations for additional …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/44-contracts-requiring-electronic-paymentsWestchester County Department of Social Services - Contract Monitoring (2018M-35)
… with contractual agreements. Key Findings For eight of nine contracts reviewed, Department officials obtained and … corrective action. … Westchester County Department of Social Services Contract Monitoring 2018M35 …
https://www.osc.ny.gov/local-government/audits/county/2018/05/18/westchester-county-department-social-services-contract-monitoring-2018m-35Comptroller DiNapoli Statement on 15th Anniversary of 9/11
… It has been 15 years since the horrific and devastating terrorist attacks … Lower Manhattan has rebuilt itself and is prospering. As my recent report shows, the number of people living in the … down, to pick ourselves and our neighbors up and come back stronger than ever. … It has been 15 years since the …
https://www.osc.ny.gov/press/releases/2016/09/comptroller-dinapoli-statement-15th-anniversary-911Town of Nanticoke – Financial Condition Management (2017M-186)
… and capital plan. … Town of Nanticoke Financial Condition Management 2017M186 …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-nanticoke-financial-condition-management-2017m-186