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Town of Nichols – Town Supervisor's Records and Reports (2022M-185)
… records created, the annual financial report (AFR) for 2020 and 2021 filed and the 2023 budget prepared by an …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185State Comptroller DiNapoli Statement on New York City Mayor's 2024 State of the City Address
… and economic growth must guide future investments for New York, but the city is facing serious challenges, … families afford the city will likely need to be paid for when federal pandemic aid runs out. While better than … of the City of New York NYC's Shifting Population: The Latest Statistics Residential Real Estate in NYC: Rising Tax …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-statement-new-york-city-mayors-2024-state-city-addressVillage of Suffern – Budget Review (B8-15-13)
… Projected financial results for the water fund for 2014-15 show a surplus of about $209,000, which, along with a rate … Projected financial results for the sewer fund for 2014-15 show a deficit of about $111,000, which will further increase …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13Town of Stratford – Supervisor’s Records (2013M-11)
… of our audit was to review the Supervisor’s accounting records for the period January 1, 2011, to May 31, 2012. … with Town officials, we found that the accounting records were accurately maintained and the financial …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11Otego-Unadilla Central School District – Financial Condition (2013M-84)
… is located in the Towns of Otego, Unadilla, Laurens, Oneonta, Butternuts, Sidney, and Franklin in Otsego and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84Sharon Springs Central School District – Fund Balance Management (2022M-100)
… by statute and circumvents the statutory limit. Although real property tax levies remained relatively flat during the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100Town of Albion – Supervisor’s Records and Reports (2024M-111)
… For example, the reports did not include $551,134 of real property tax revenue and a $109,000 expenditure for a …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111Avon Central School District – Financial Management (2024M-75)
… $300,000 of fund balance each year and increase real property taxes to close budget gaps. However, the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75Opinion 92-26
… Elections (liability for expenses of) COUNTY LAW, §361-a; ELECTION LAW, §§4-136(1), (2), (3), 4-138: All expenses of a … concluded that subdivision three of section 4-136 of the Election Law requires "all" expenses incurred by a board of … to providing polling places and the compensation of election officers in each election district are city, town or …
https://www.osc.ny.gov/legal-opinions/opinion-92-26Opinion 91-32
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … against gifts and loans does not apply to the Onondaga County Resource Recovery Agency [OCRRA], a public benefit …
https://www.osc.ny.gov/legal-opinions/opinion-91-32Opinion 90-39
… AD2d 466, 406 NYS2d 938, affd 48 NY2d 746, 422 NYS2d 612; Mobile Oil Corporation , supra ). The duty to provide fire …
https://www.osc.ny.gov/legal-opinions/opinion-90-39IV.3.B Miscellaneous Receipts – IV. Accounting Codes - Uses and Descriptions
… under the terms of a building lease agreement. 32304 Land Land rents collected by the State under the terms of a land lease agreement. 32305 Other Facilities Rentals …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3b-miscellaneous-receiptsState Comptroller DiNapoli Releases Municipal Audits
… Annual Financial Report (AFR) and did not file the AFR on time. The board did not audit the supervisor’s records as …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-auditsSchenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… audit was to review the Agency’s process for evaluating and monitoring projects for the period January 1, 2013 … develop and assist industrial, manufacturing, warehousing, commercial, research and recreation facilities. The Agency, … the Schenectady County Legislature. Benefits available to companies that receive Agency support include State mortgage …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectNY State Common Retirement Fund Selects New Deputy Chief Investment Officer
… York State Comptroller Thomas P. DiNapoli today announced the appointment of Anastasia Titarchuk to the position of … the Fund,” DiNapoli said. “We are fortunate to have her with us.” “Anastasia’s experience across the spectrum of assets classes is invaluable as we continue to …
https://www.osc.ny.gov/press/releases/2015/02/ny-state-common-retirement-fund-selects-new-deputy-chief-investment-officerNew York State Comptroller DiNapoli Statement on the MTA's February Financial Plan
… to offset ridership loss and balance its budget through 2026, but this funding is not yet assured, and savings have … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-dinapoli-statement-mtas-february-financial-planWayne Central School District – Financial Management (2012M-229)
… which are funded primarily with State aid, sales tax, real property taxes, and grants. Key Finding Over the last …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229North Colonie Central School District – Claims Processing (2013M-9)
… for the 2012-13 fiscal year are $94.1 million, and funded primarily with real property taxes and State aid. Key Finding The Board adopted claims … its dental insurance provider via automated clearing house (ACH) debits for payments made on behalf of District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9Town of Sheridan – Shared Services Costs (2023M-74)
… IMA and the operating group Chadwick Bay Intermunicipal Water Works (CBI). Because the Board did not monitor the … best financial interest. Although the County installed a water storage tank on the land and installed water lines, there is no …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-shared-services-costs-2023m-74Central Islip Union Free School District – Financial Management (2013M-380)
… these years, District officials continued to increase the real property tax levy by more than $6.6 million, a 9 percent …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380