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Opinion 98-11
… (where last day of interest-free period falls on a Saturday, Sunday or holiday) REAL PROPERTY TAX LAW, §§925, 925-a; GENERAL CONSTRUCTION LAW, §25-a: When the last day of the penalty-free period for the payment of real property taxes falls on a Saturday, Sunday or holiday, the penalty-free period is …
https://www.osc.ny.gov/legal-opinions/opinion-98-11Opinion 97-24
… Program (participation by members of the "auxiliary" of an incorporated fire company located within a fire district) … LAW, §§215, 217: The members of the "auxiliary" of an incorporated volunteer fire company located in a fire …
https://www.osc.ny.gov/legal-opinions/opinion-97-24DiNapoli: New York Jobs Top 9 Million, New Statewide High
… four upstate regions lost jobs, the report notes. The Mohawk Valley and the Southern Tier saw the biggest drops in … Job Growth, 2009-2014 New York City 11.3% Western NY 1.5% Long Island 4.9% Central NY -0.1% Hudson Valley …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-new-york-jobs-top-9-million-new-statewide-highState Comptroller DiNapoli Releases Municipal Audits
… card bill included a $288 charge for the supervisor's personal cable bill. In May 2018, during our audit, the supervisor reimbursed the town for this personal credit card charge. Auditors also found 11 purchases … Board of Public Utilities – Energy Efficiency and Recycling Programs (Chautauqua County) Although the board …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-audits-0City of Yonkers – Budget Review (B24-6-6)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to … police, real estate transfer tax, city and state mortgage tax, housing and buildings, parking violation … appropriations for police overtime, life/health/dental insurance, employee retirement, firefighting overtime and …
https://www.osc.ny.gov/local-government/audits/city/2024/05/20/city-yonkers-budget-review-b24-6-6State Comptroller DiNapoli Releases Municipal Audits
… The town board underestimated sales tax revenue in the town-outside-village (TOV) general, TOV highway and … 28 charges totaling $5,786 for refreshments that were in violation of New York State Public Officers Law. The board also approved $1,488 in charges that were not for valid district purposes. Town of …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-municipal-auditsState Police Bulletin No. SP-113
… in Bargaining Unit 07 for all unit members at the Trainee 2 step and above. Payable effective 4/5/07. 4/1/07 … in Bargaining Unit 07 for all unit members at the Trainee 2 step and above. Payable effective 4/3/08. 4/1/08 … 8L is completed, OSC will automatically insert rows in the Job Data page to reflect the April 2007, 2008 and 2009 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-113-april-1-2007-april-1-2008-and-april-1-2009-retroactive-salary-and-otherState Comptroller DiNapoli Statement on SEC's Climate Disclosure Proposal
… levels, and economic disruption due to climate change. It is time for US companies to step up to the plate and develop, disclose and implement low carbon transition plans. It is our responsibility as investors to make sure the companies …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-statement-secs-climate-disclosure-proposalState Comptroller DiNapoli Releases Municipal Audits
… – Supplemental Nutrition Assistance Program (SNAP) and Childcare Assistance Program (CCAP) Auditors reviewed 50 … families within required timeframes, they overpaid three childcare providers a total of $7,104. The overpayments …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-auditsHoltsville Fire District – Financial Management (2025M-4)
… [read complete report – pdf] Audit Objective Did the Holtsville Fire District (District) Board of … balanced budgets based on historical data or known trends in which recurring revenues finance recurring expenditures. … for future capital improvements and equipment, it must pass a resolution to formally establish a capital reserve …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4New York Local Government Assistance Corporation
… goals, which, when met, directly benefit the State, the City of New York and other local governments and school … year. All Prior Meetings Board of Directors Date Agenda Meeting Notice Adopted Minutes June 9, 2022 Agenda Meeting … January 9, 2020, Minutes – Adopted March 5, 2020 June 20, 2019 Agenda Meeting Notice June 20, 2019, Minutes – …
https://www.osc.ny.gov/debt/lgacFranklin Central School District – Information Technology (2022M-19)
… manner. Key Recommendations Develop written procedures for managing computers and network user accounts. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/franklin-central-school-district-information-technology-2022m-19Middleburgh Central School District – Financial Condition (2013M-206)
… The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2011, to June 30, 2013. … close to depleting those funds. District officials did not update the District’s long-term financial plan to address how …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206Wall Street Profits for 2014 May Not Reach 2013 Level
… smaller employment base than before the financial crisis, it remains an important part of the economy and a major … other noncompensation expenses in its public reports so it is not clear exactly how much they impacted profits. … City than before the financial crisis, totaling 162,400 jobs in August 2014. Over the past three years, the …
https://www.osc.ny.gov/press/releases/2014/10/wall-street-profits-2014-may-not-reach-2013-levelState Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Town of Ticonderoga – Capital … County) The board did not provide adequate oversight and management of capital projects. Town officials did not … accounting records. Town of White Creek – Disbursements and Annual Financial Reports (Washington County) The …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-auditsCity of Oswego – Community Development (2015M-108)
… loans that are uncollectable. The City donated two real properties to the Oswego City Revitalization Corporation … (OCRC) but does not have the authority to make a gift of real property to a private entity. Key Recommendations Follow … to write off these loans. Refrain from making gifts of real property to OCRC. … City of Olean Budget Review B1152 …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… by an elected five-member Board of Education, is located in the Town of Southampton, Suffolk County. The District operates one school with approximately 450 students attending Kindergarten through Grade 6 and contracts with a neighboring …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andTown of Springfield – Credit Card Purchases (2020M-138)
… report - pdf ] Audit Objective Determine whether the Town of Springfield’s (Town) Board ensured credit card purchases were adequately supported, for legitimate …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-credit-card-purchases-2020m-138Auburn Enlarged City School District – Employee Compensation and Benefits (2017M-153)
… 2017. Background The Auburn Enlarged City School District is located in the City of Auburn and Towns of Aurelius, … operates seven schools with approximately 4,200 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/auburn-enlarged-city-school-district-employee-compensation-and-benefitsVI.2.A Appropriation & Segregation Overview – VI. Budgets
… An appropriation is a statutory authorization against which expenditures may be made during a specific State fiscal … made, for the purposes designated, up to the stated amount of the appropriation. Appropriations generally are … orders. Any amount in the reserve is not available for any type of financial transaction. The sum of the available and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2a-appropriation-segregation-overview