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Opinion 89-23
… §72-h: A village may allow a State agency, by lease or license, to utilize space in the village hall several times … implies the power to grant the lesser right of a revocable license to use (see 1983 Opns St Comp No. 83-162, p 205), it is our opinion that the village may also grant such a license to the Division of Parole without consideration or …
https://www.osc.ny.gov/legal-opinions/opinion-89-23DiNapoli: IDA Report Shows Tax Break Growth Slows
New Yorks Industrial Development Agencies IDAs reported $715 million in net tax exemptions in 2016 up almost 3 percent from 2015 according to a report issued today by New York State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-ida-report-shows-tax-break-growth-slowsNorth Salem Central School District – Audit Follow-Up (2022M-140-F)
… was to assess the North Salem Central School District’s (District’s) progress, as of May 2025, in implementing our … The District serves the Towns of North Salem and Somers in Westchester County and Carmel and Southeast in …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/26/north-salem-central-school-district-audit-follow-2022m-140-fXI.11.G Equipment Acquisition – XI. Procurement and Contract Management
… lease. Equipment can be acquired over an extended term in one of the following methods: Installment Purchase - Title to … Equipment manufacturer or a manufacturer's subsidiary credit corporation. Private third-party financing company … the equipment obsolete in a relatively short period of time. REQUIRED APPROVALS Required approvals for equipment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11g-equipment-acquisitionTown of Centerville – Town Clerk/Tax Collector (2021M-75)
… The Clerk did not: Properly record dates of collections for Clerk fees on 21 of 29 daily collections totaling $438 … (Supervisor) or the County Treasurer (Treasurer) in a timely manner. Key Recommendations The Clerk should: …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-centerville-town-clerktax-collector-2021m-75Northport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)
… Objective Determine if extra-classroom activity (ECA) funds were properly collected, recorded, remitted, deposited, disbursed and reconciled. Key Findings ECA funds were not properly collected, recorded, remitted, … Determine if extraclassroom activity ECA funds were properly collected recorded remitted deposited …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroomDiNapoli: NY's Homeownership Rate Lowest in the Nation
… New York state has the lowest homeownership rate in the nation, driven by low rates in New York City, … New York state has the lowest homeownership rate in the nation driven by low rates in New York City according …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nys-homeownership-rate-lowest-nationCheektowaga-Maryvale Union Free School District - Continuing Education (2019M-123)
… not accounted for in the correct fund. Certain literacy program revenue was improperly recorded as community … were disproportionately charged to the community education program expenditure account instead of the literacy program, totaling $728,000. Officials did not always properly …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/cheektowaga-maryvale-union-free-school-district-continuing-educationHarpursville Central School District – Financial Management (2013M-261)
Harpursville Central School District Financial Management 2013M261
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/03/harpursville-central-school-district-financial-management-2013m-261Pocatello Fire District – Board Oversight and Treasurer’s Records and Reports (2016M-301)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the District’s … books and records. Maintain accurate, complete and up-to-date accounting records. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/13/pocatello-fire-district-board-oversight-and-treasurers-records-and-reportsDiNapoli Announces State Contract and Payment Action for March 2017
… reviews contracts for all state agencies and certain state public authorities and audits all state payments. This … generation facility. $240 million with Nine Mile Point Nuclear Station to receive projected revenue from the sale of … assignment of a power purchase agreement from Entergy Nuclear Power Marketing LLC to Exelon Generation Company LLC. …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-announces-state-contract-and-payment-action-march-2017State Comptroller DiNapoli Releases Municipal Audits
… $7,800 for investment management services, $5,000 for external audit services and $650 for engineering services. …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-municipal-auditsProject Tracking Systems and Economic Assistance Program Evaluations (Follow-Up)
… programs, including both program-specific reporting as well as generalized reporting on its portfolio of economic … its programs using an in-house project tracking system as well as desktop applications. In November 2016, ESD’s Board …
https://www.osc.ny.gov/state-agencies/audits/2024/02/14/project-tracking-systems-and-economic-assistance-program-evaluations-followState Comptroller DiNapoli Releases Municipal & School Audits
… Fire Company, Inc. – Audit Follow-Up (Schenectady County) A previous audit, Schonowe Volunteer Fire Company, Inc. – … operations. Although the board and company officials were aware of the prior audit, were familiar with the … totaling $228. District officials told auditors they were aware that sales taxes were paid on certain purchases and …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-municipal-school-auditsAccounting for TAN and RAN Premiums
Accounting for TAN and RAN Premiums
https://www.osc.ny.gov/files/local-government/publications/pdf/tan_ran_premiums.pdfNYS Common Retirement Fund Reports First Quarter Results
… Common Retirement Fund’s (Fund) estimated return in the first quarter of the State Fiscal Year (SFY) 2020-21 was … State Common Retirement Funds Fund estimated return in the first quarter of the State Fiscal Year SFY 202021 was 1035 …
https://www.osc.ny.gov/press/releases/2020/08/nys-common-retirement-fund-reports-first-quarter-resultsUniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… $4.1 million. Key Findings The Board’s current firehouse hall rental policy and procedures are inadequate, and it did … review and/or approve, monitor, or control the firehouse hall rental process. The Board did not exercise appropriate … Key Recommendations Evaluate the District’s current hall rental policy to ensure that it contains specific rules …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardNew York Schools Reported More Than 32,000 Violent and Disruptive Incidents in the 2017-18 School Year
… similar types of data in the past, the city’s rate of 16.8 incidents per thousand students was higher than … with nearly 1.3 million pupils, reported the lowest rate of incidents (8.7 per thousand students), but 83.2 … with 108,000 students, had 1,417 incidents and the highest rate (13.2 per thousand students), outside New York City. …
https://www.osc.ny.gov/press/releases/2019/08/new-york-schools-reported-more-32000-violent-and-disruptive-incidents-2017-18-school-yearOpinion 96-10
… FUNDS -- Capital Reserve Fund (transfer into general fund) FIRE DISTRICTS -- Powers and Duties (transfer from capital … general fund prohibited) GENERAL MUNICIPAL LAW, §6-g: A fire district board of commissioners may not authorize the … the unexpended balance of a capital reserve fund into the fire district's general fund. It may, however, authorize a …
https://www.osc.ny.gov/legal-opinions/opinion-96-10Town of Edinburg – Town Supervisor’s Records and Reports (2025M-68)
… and reports? Audit Period January 1, 2024 – January 31, 2025 We extended our audit period back to December 31, 2018 … maintaining the public’s trust. The Town Board’s (Board’s) 2025 calendar-year fund appropriations (general, highway and … transactions could occur and remain undetected. In January 2025, the Town hired a bookkeeper, and the current Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-edinburg-town-supervisors-records-and-reports-2025m-68