Search
State Contract and Payment Actions in October
… Investors Trust Company and $14.1 million with Fidelity Distributors Company LLC. $5.7 million with The Bank of New …
https://www.osc.ny.gov/press/releases/2022/11/state-contract-and-payment-actions-octoberOpinion 97-10
… LAW, §109-b: A fire district may not enter into a lease-purchase agreement under which a contractor would build … to General Municipal Law, §109-b, may enter into a lease-purchase agreement under which a contractor would build … as amended by chapter 258 of the Laws of 1994, as "any lease purchase agreement, installment sales agreement or …
https://www.osc.ny.gov/legal-opinions/opinion-97-10Opinion 95-15
… public library with proportionate share of tax refund) REAL PROPERTY TAXES AND ASSESSMENTS -- Refunds and … share of tax refund) EDUCATION LAW, §§255(1), 259(1); REAL PROPERTY TAX LAW, §§556(6)(a), 726(1)(c), 734(1): A school district making a real property tax refund attributable to either an …
https://www.osc.ny.gov/legal-opinions/opinion-95-15Windsor Central School District – Fuel Controls (2022M-133)
… diesel fuel stored in the District’s 10,000-gallon storage tank. Without adequate controls over fuel, the District’s … and purchases and secure fuel credit cards and diesel fuel tank. District officials generally agreed with the findings …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/windsor-central-school-district-fuel-controls-2022m-133Comptroller DiNapoli: IDA-Issued Tax Breaks Continue to Climb
… efforts has never been higher,” said DiNapoli. “My office releases IDA data so New Yorkers can examine if … with the Capital District adding the most (22,987). Long Island led the downstate regions with nearly 47,000 jobs …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-ida-issued-tax-breaks-continue-climbPort Jefferson Union Free School District – Information Technology (2014M-039)
… August 31, 2013. Background The Port Jefferson Union Free School District is located in Suffolk County, has … Port Jefferson Union Free School District Information Technology 2014M039 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mState Comptroller DiNapoli Releases Municipal & School Audits
… totaling $1.8 million and did not obtain competitive pricing or retain documentation to demonstrate quotes were … also did not have comprehensive written reserve reports or plans, or written multiyear financial and capital plans, inhibiting effective financial management. Garrison …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… and officials are also projecting deficits in 2024. The 2025 proposed budget includes a planned deficit in water, … liabilities totaled more than $20.5 million and the 2025 proposed budget does not provide for satisfying these …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-0Elmwood Village Charter School – Building Acquisition (2017M-237)
… The Elmwood Village Charter School is located in the City of Buffalo in Erie County. The School, which is governed …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/16/elmwood-village-charter-school-building-acquisition-2017m-237Rockland County - Sale of Estate Real Property (2019M-233)
… Determine whether the Acting Public Administrator disposed of estate real property in accordance with Office of Public Administrator guidelines. Key Finding Estate … Determine whether the Acting Public Administrator disposed of estate real property in accordance with Office of Public …
https://www.osc.ny.gov/local-government/audits/county/2020/05/15/rockland-county-sale-estate-real-property-2019m-233Saranac Central School District – Tuition Billing and Collections (2023M-90)
… (District) officials properly billed and collected tuition for nonresident foster care students enrolled at the District. Key Findings … officials did not properly bill and collect tuition for nonresident foster care students enrolled at the … District officials properly billed and collected tuition for nonresident foster care students enrolled at the District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-tuition-billing-and-collections-2023m-90Administration and Collection of Real Estate Transfer Taxes (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit report, Administration and Collection of Real Estate Transfer Taxes (Report 2017-S-88 ). About the … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/administration-and-collection-real-estate-transfer-taxes-followEaton No. 1 Fire District – Board Oversight (2024M-4)
… Determine whether the Eaton No 1 Fire District District officials adequately monitored financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4Real Property Dispositions
… Lots 18 and 30” (a lot in the Hudson Yards District in Manhattan), three required provisions were not followed, …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/real-property-dispositionsReal Estate Portfolio (Follow-Up)
… the nine recommendations included in our initial report, Real Estate Portfolio ( 2013-S-23 ). Background The New York … of the nine recommendations included in our initial report Real Property Portfolio 2013S23 …
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/real-estate-portfolio-followOpinion 91-62
… , 308 NY 248). Therefore, since there is no constitutional bar to a village making a gift of unneeded real property to a …
https://www.osc.ny.gov/legal-opinions/opinion-91-62East Irondequoit Central School District - Financial Management (2019M-28)
… in encumbrances and improperly reserving $7.7 million for debt service. Recalculated surplus fund balance exceeded the statutory limit by 10 to 12 percentage points for the fiscal years 2015-16 to 2017-18. The District also … complies with statutory limits and use surplus funds for one-time expenditures, paying down debt or applying it to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28Selected Aspects of Leasing Practices for Real Estate Services Department and Port Commerce
… Objective To determine whether the Port Authority of New York and New Jersey has a tracking … 1, 2014 through August 9, 2018. About the Program The Port Authority of New York and New Jersey (PANYNJ) was … consent. Its area of jurisdiction is called the Port District, a region within a radius of approximately 25 …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/selected-aspects-leasing-practices-real-estate-services-department-and-port-commerceLincoln Fire District – Financial Activities (2012M-228)
… an equipment capital reserve totaling $324,836 and a building capital reserve totaling $227,122. The … $71,873 for the equipment reserve and $118,429 for the building reserve. The District did not make any expenditures …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/lincoln-fire-district-financial-activities-2012m-228Opinion 93-21
… FIRE DISTRICTS -- Apparatus and Equipment (procedures for sale of) REFERENDUM -- Mandatory (need for to sell fire truck … district) PERSONAL PROPERTY -- Disposition (procedures for sale of unneeded truck by fire district) TOWN LAW, §176(23): … determination that a negotiated, rather than a public, sale of an unneeded pumper truck will yield the best price or …
https://www.osc.ny.gov/legal-opinions/opinion-93-21