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Opinion 88-50
… a village may use moneys in a capital reserve fund to pay for work on a 15 year old, 250,000 gallon water storage tank. … authorizes villages to establish capital reserve funds for the purpose of financing all or part of the cost of the … water storage tank clearly is a "capital improvement" for purposes of section 6-c (see GML, §6-c[1][b][1]). Since …
https://www.osc.ny.gov/legal-opinions/opinion-88-50Opinion 88-60
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … Ribinovich , 171 Misc 569, 13 NYS2d 135; Gushee v City of New York , 42 App Div 37, 58 NYS 967; 11 Opns St Comp, 1955, p …
https://www.osc.ny.gov/legal-opinions/opinion-88-60DiNapoli: LIRR Ridership Is Recovering but Service Improvement Must Remain a Priority
… The Long Island Rail Road (LIRR) is making a steady recovery from the pandemic with growing … delays and cancellations, especially from train problems, is troubling, however, because it comes at a time when LIRR … by the Numbers … The Long Island Rail Road LIRR is making a steady recovery from the pandemic with growing …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-lirr-ridership-recovering-service-improvement-must-remain-priorityState Comptroller DiNapoli Releases Municipal & School Audits
… following local government and school audits were issued. Village of Earlville – Collections (Madison County) Although the clerk-treasurer accurately … the town supervisor and county treasurer. Genesee County – Court and Trust Funds (2024-C&T-7) Auditors found the …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… pieces of supporting documentation to verify eligibility and/or were incorrectly granted. One property owner did not … year ended June 30, 2018, personal services and employee benefits accounted for 90 percent of revenue. This leaves … between district revenues and appropriations. Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Audits
… a follow-up, auditors found OPWDD officials made limited progress in addressing the problems identified in the initial …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… is the agency’s enforcement unit and conducts construction site inspections to ensure permittees comply with the laws, …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-auditsDiNapoli: Medicaid Audits Find Nearly $800 Million in Savings and Revenue
… 1, 2017. In a follow-up review, auditors found DOH made progress in addressing the problems identified in the initial …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-medicaid-audits-find-nearly-800-million-savings-and-revenueDiNapoli Report Highlights Where New Yorkers Work
… and social assistance industries increasing their share of total employment as manufacturing and financial activities … sector was also the top employer in 2023 in every region of New York except the Southern Tier, and had an average annual wage of $65,407, 28.5% below the state average of $91,427. “New …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-report-highlights-where-new-yorkers-workCity of Long Beach – Budget Review (B22-7-4)
… funds as of June 30, 2012. Local Finance Law requires all municipalities that have been authorized to issue … is adopted. … City of Long Beach Budget Review B2274 New York Office of the State Comptroller …
https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4Village of Upper Brookville – Justice Court (2013M-160)
… The purpose of our audit was to determine if the Board and Justice established adequate review procedures and oversight over the court clerk for the period June 1, 2011, to September 30, 2012. … clerk performed several key aspects of the Court’s cash accounting functions with limited oversight. Key …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-upper-brookville-justice-court-2013m-160State Agencies Bulletin No. 1858.1
… supersedes Payroll Bulletin No. 1858 . Purpose The purpose of this bulletin is to provide agencies information regarding the outreach and escheatment of uncashed payroll checks for calendar year 2019. Affected … 29, 2021 are treated as a written request for reissuance of a payroll check. Any 2019 pay checks that remain uncashed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18581-outreach-escheatment-2019-uncashed-payroll-checksRockland County – Budget Review (B6-13-22)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … Background The County of Rockland is authorized to issue debt totaling $96,000,000 to liquidate the … Chapter 468 of the Laws of 2013 requires the County to submit their proposed budget for the next fiscal year to the …
https://www.osc.ny.gov/local-government/audits/county/2013/11/25/rockland-county-budget-review-b6-13-22Village of Suffern – Budget Review (B19-6-3)
… sewer and capital projects funds as of May 31, 2015. New York State Local Finance Law Section 10.10 requires local …
https://www.osc.ny.gov/local-government/audits/village/2019/04/16/village-suffern-budget-review-b19-6-3State Comptroller DiNapoli Releases Municipal Audits
… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively." Village … overbillings totaling $7,620 during the period examined. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… in the “town-wide” and “town-outside-village” general funds. Town-wide funds are used for the benefit of residents of the entire town, including the village. Town-outside-village funds are used only for the benefit of residents in the …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School District Audits
… Central School District – Fund Balance (Otsego County and Madison County) The board appropriated approximately … the district. Rockland County Community College – Employee Benefits The college overpaid $4.6 million to the county for … claims audit results directly to the board. Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-1XI.2.O Contracts with Not-for-Profit Organizations – XI. Procurement and Contract Management
… register with the Office of the Attorney General (OAG). In addition, the Estates, Powers and Trusts Law (EPTL) § …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2o-contracts-not-profit-organizationsTown of Conesus – Justice Court (2013M-140)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls established over the … for reviewing her work. The Justices also failed to reconcile their bail records to the Clerk’s accounting … required, and promptly recorded in the accounting records. Submit the monthly reports to the JCF in a timely manner, as …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140DiNapoli: Some Bright Spots for NYC Finances in FY21, but Long-Term Challenges Looming
… has shot up, with significant increases in unemployment compensation, Medicaid, and cash assistance rolls. Returning …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-some-bright-spots-nyc-finances-fy21-long-term-challenges-looming