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Lakeland Central School District - Reserves Management (2019M-113)
… establishing the financial objectives, funding levels and conditions for use for the District’s reserves. The District’s tax certiorari reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/19/lakeland-central-school-district-reserves-management-2019m-113Opinion 2008-5
… volunteer fire company under fire protection contract); (restrictions on use of money payable under fire protection … -- Contracts (amounts payable to volunteer fire company); (restrictions on use of money by volunteer fire company); … (payment of amount directly to volunteer fire company); (restrictions on use of money by volunteer fire company); …
https://www.osc.ny.gov/legal-opinions/opinion-2008-5Congregate Meal Services for the Elderly
… Purpose To determine whether the New York City Department for the Aging effectively oversees the provision of … congregate meals, various recreational and cultural activities, as well as information on, and assistance with, … food costs for the fiscal year ended June 30, 2016. DFTA needs to improve its oversight of senior centers. We reviewed …
https://www.osc.ny.gov/state-agencies/audits/2018/01/11/congregate-meal-services-elderlyOpinion 97-21
… that bear on the issues discussed in the opinion. LIBRARIES -- Finances (filing of annual financial reports) … Duties (receipt of annual financial reports from public libraries) EDUCATION LAW, §263; GENERAL MUNICIPAL LAW, … of the Education Law does not operate to relieve public libraries from the requirement that annual financial reports …
https://www.osc.ny.gov/legal-opinions/opinion-97-21Edmeston Fire District – Claims Auditing and Annual Financial Reporting (2024M-116)
Determine whether the Edmeston Fire District (District) Board of Fire Commissioners (Board) properly audited claims and whether the Treasurer filed the required Annual Financial Reports (AFRs) timely.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/edmeston-fire-district-2024-116.pdfStandard Work Day and Reporting Resolution – Reporting Elected and Appointed Officials
… work days by adopting and posting a Standard Work Day and Reporting Resolution for Elected and Appointed Officials (RS2417-A) . Here is a … at the first regular meeting held after a record of activities (ROA) is submitted, or whenever a new elected …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/standard-work-day-and-reporting-resolutionJustice Court Fund
… Town and village justice courts in New York State are … required to report their disposition information to the Office of the State Comptroller’s Justice Court Fund on a … Comptroller 110 State Street – 12th Fl Albany, NY 12236 Phone: 1-866-321-8503 Option 2 Fax: (518) 486-9899 Email: …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fundVillage of Palmyra - Justice Court Operations (2019M-202)
… were collected, deposited, recorded, reported and remitted in a timely and accurate manner. Key Findings The Justice’s … as of June 30, 2019. There were seven old cases recorded in the accounting system dating back to the 1990s, with …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/01/17/village-palmyra-justice-court-operations-2019m-202DiNapoli and Heather Briccetti Mulligan Op-Ed: NY's Tax Base Dips with Population
… The New York Daily News today published an op-ed from New … Mulligan. The full op-ed is below: NY’s tax base dips with population For several years leading up to the COVID … or 16% of the 2022 total. The average earnings for these jobs are three times higher than the statewide average for …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-and-heather-briccetti-mulligan-op-ed-nys-tax-base-dips-populationState Comptroller DiNapoli Releases Municipal Audits
… Newburgh , Onondaga County Probation Department , Town of Skaneateles and the City of Tonawanda . "In today's fiscal … $60,000 in restitution payments to crime victims. Town of Skaneateles – Real Property Tax Exemption Administration …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-audits-0XII.5.I Prompt Payment Interest – XII. Expenditures
… by the Net Due Date. Generally the Net Due Date is 30 calendar days, excluding legal holidays, after the MIR date. However, the following … on highway construction contracts, the Net Due Date is 75 calendar days, excluding holidays, after the MIR date. For …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5i-prompt-payment-interestOrleans County Soil and Water Conservation District - Claims Audit (2018M-105)
Orleans County Soil and Water Conservation District - Claims Audit (2018M-105)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-special-district-2018-orleans-co-soil-water-district.pdfSouth Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)
South Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)
https://www.osc.ny.gov/files/local-government/audits/pdf/south-farmingdale-district.pdfOpinion 98-24
… services are accepted by the commanding officer of the assisted fire company or department under that section is … to the same extent as if he or she were a member of the assisted fire company or department. The effect of this … 209-i(1-a) is treated as if he or she were a member of the assisted fire company or department during the time services …
https://www.osc.ny.gov/legal-opinions/opinion-98-24Implementation of Train Service to Grand Central Madison
… whether the Long Island Rail Road (LIRR) implemented train service to Grand Central Madison (GCM) terminal in a … from January 2021 through November 2023. About the Program MTA is responsible for developing and implementing a unified … that post-GCM implementation, they were offering 41% more train service—up from 665 trains to 936 trains. However, we …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/implementation-train-service-grand-central-madisonSteuben County Soil and Water Conservation District – Internal Controls Over Cash Receipts and Disbursements (2013M-97)
Steuben County Soil and Water Conservation District – Internal Controls Over Cash Receipts and Disbursements (2013M-97)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-special-district-2013-steuben-co-soil-water.pdfState Comptroller DiNapoli and Rockland D.A. Announce Middletown Man Arraigned on Grand Larceny Charges
… from State Comptroller DiNapoli's Office investigated and arrested this individual who allegedly committed fraud … residents from fraud and abuse." Ricardy Cesar was arrested on July 10, 2020, without incident based on the …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-and-rockland-da-announce-middletown-man-arraigned-grand-larceny-chargesTown of Warwick - Water and Sewer Fund Financial Condition (2018M-259)
… to $59,700, and are projected to have operating deficits in 2018. Four water districts also had deficit fund balances in 2017 ranging from $3,340 to $40,400. The two sewer … Develop a plan to address the negative fund balances in individual water and sewer districts from prior fiscal …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-warwick-water-and-sewer-fund-financial-condition-2018m-259State Contract and Payment Actions in May
… for the Department of Transportation in Hamilton and Oswego Counties. $3 million with Sage Engineering Associates … services at the Riverfront Pump Station in Albany County. Department of Health $2 million with the United … for the Mental Health & Substance Abuse Program for the NYS Empire Plan. Department of Corrections and Community …
https://www.osc.ny.gov/press/releases/2020/06/state-contract-and-payment-actions-mayUnified Court System Bulletin No. UCS-277
… and Justices of the state paid courts of the Unified Court System (UCS). In the Final Report on Judicial … recommends that, effective April 1, 2019, the salary of a Supreme Court Justice shall be adjusted to remain at 100% of … compensation received by a justice of the New York State Supreme Court elected from the same judicial district. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-277-april-2019-salary-increase-judges-justices-and-new-york-city