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Opinion 95-16
… school districts included therein) WORDS AND PHRASES -- "Last preceding assessment roll" (meaning of for purposes of … in such central high school district, as appears from the last preceding assessment roll. The board of education of … July 1, on the basis of the assessed valuations on the "last preceding assessment roll". Section 1908, however, does …
https://www.osc.ny.gov/legal-opinions/opinion-95-16State Comptroller DiNapoli Releases Municipal & School Audits
… local government audits were issued. Garrison Union Free School District – Information Technology (IT) (Putnam County) … resume essential operations in a timely manner. Town of Marion – Misappropriation of Justice Court Cash Collections … unanticipated events and uncertainties. Willsboro Central School District – Student State Aid (Essex County) District …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Surge in Tourism Bolsters NYC Hotel Industry
… rooms in the city by the end of 2019. The city's hotel occupancy rate (the percentage of available rooms that are rented) set new records in 2013 and 2014. The increase in occupancy has coincided with increased visitor spending, …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-surge-tourism-bolsters-nyc-hotel-industryDiNapoli Report Examines State School Aid Trends
… and the public additional information on education funding in New York.” Over the past decade, school aid has … spend an additional $5.5 billion, using a new, transparent funding formula phased in over four years, adjusting aid for … $112 million and $428 million per school year. Current funding for Foundation Aid is $15.9 billion, compared to the …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-report-examines-state-school-aid-trendsState Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Cato-Meridian Central School District – Salaries, Wages and Leave Benefits (Cayuga … district did not realize revenue totaling up to $42,330. Marion Central School District – Procurement (Wayne County) …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-1State Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. City of Amsterdam – Budget Review (Montgomery County) City officials did not implement all recommendations … reported. They did not provide adequate oversight of the clerk or ensure she was properly trained. Neither the …
https://www.osc.ny.gov/press/releases/2022/05/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: NYC FY 2025 Budget Balanced With Strong Revenues and Cost Savings
… gaps are likely to be larger-than-anticipated by the city in the coming years, underlining the importance of adding to … city continues to exclude or underbudget for spending that is likely to require additional funding. Funding for public … city fund revenue between budget adoption in July and the release of the Executive Budget in April. …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-nyc-fy-2025-budget-balanced-strong-revenues-and-cost-savingsState Comptroller DiNapoli Releases School District Audits
… following school district audits have been issued. Genesee Valley Board of Cooperative Educational Services – Purchase … $46,000 before goods or services were obtained. Genesee Valley Board of Cooperative Educational Services – Reserve … were reviewed and resubmitted when appropriate. Otselic Valley Central School District – Procurement (2022M-58) …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Municipal Audits
… the sale of three properties, which officials plan to sell in 2022. However, the board has not developed alternative … (Chautauqua County) The clerk-treasurer did not properly deposit, record, report and disburse village funds and was … government financial records, track state contracts, and find commonly requested data. … New York State Comptroller …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… receipts. City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees … were accurate. Officials also did not establish procedures to help ensure that calculations were accurate, reviewed or … documented, and discrepancies, including a variance where the reconciled bank balance for one bank account was …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… Clinton Central School District – Transportation State Aid (Clinton County) District officials did not accurately apply for all applicable transportation aid. As a result, the district was at risk of losing aid … sales tax totaling $460. Town of Otselic – Audit Follow Up (Chenango County) Town officials have made almost no …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0More State Investment and Policies Can Create New Opportunities in Hudson Valley Which Saw Unique Gains
… also countered statewide trends, seeing growth in both the number of farms and in farmland in some counties. Access to … Ulster County is sixth in the state for direct to customer, local retail, and value-added sales. Statewide, … identified in the report, there are opportunities to support farms in the Hudson Valley and across New York. …
https://www.osc.ny.gov/press/releases/2024/11/more-state-investment-and-policies-can-create-new-opportunities-hudson-valley-which-saw-unique-gainsFinger Lakes Region Leads the Way Statewide in Agricultural Sales, Topping $2 Billion
… breakdown of farming across upstate New York along with Long Island and New York City. The report includes an … other commodities including maple syrup; grains, oilseeds, dry beans and dry peas; sheep, goats, wool, mohair and goat … residential, commercial or industrial, may prevent its use for farming in the future. This includes 1,728 acres …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-finger-lakesState Comptroller DiNapoli Releases Municipal & School Audits
… with balances totaling $10 million. Orleans County – Court and Trust Funds Pursuant to a court order, certain assets may be provided to the court and then delivered to the county treasurer for …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1Remsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… not needed to finance operations results in real property tax levies that are higher than needed. The report includes …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mPhysical and Financial Conditions at Selected Mitchell-Lama Developments in New York City (Follow-Up)
… Objective To assess the extent of implementation of the nine … of four developments located in New York City: 753 Classon Avenue Housing Company (Brooklyn), Cathedral Parkway Towers (Manhattan), Findlay House (Bronx), and Jamie Towers (Bronx). The objective of our …
https://www.osc.ny.gov/state-agencies/audits/2025/06/09/physical-and-financial-conditions-selected-mitchell-lama-developments-new-york-city-followTown of Windsor – Capital Project (2025M-52)
… complete report – pdf] Audit Objective Did the Town of Windsor (Town) Board (Board) properly manage its highway … capital project (Project)? Audit Period March 1, 2022 – October 24, 2024. We extended our audit period forward to … the approved budget. The Town includes the Village of Windsor (Village) which requires the Town to separately …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-windsor-capital-project-2025m-52Opinion 91-20
… contracts pursuant to Town Law, §184(1) (1991 Opns St Comp No. 91-7, p 15; 1986 Opns St Comp No. 86-13, p 22). … found within the boundaries of the municipality to a hospital, clinic, sanatorium or other place of treatment of such …
https://www.osc.ny.gov/legal-opinions/opinion-91-20Opinion 90-25
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … Taxes (authority to assess previously incurred costs on a zone of assessment) FIRE HYDRANTS -- Fire Districts … 847, app den 52 NY2d 702, 437 NYS2d 1025; 1989 Opn St Comp No. 89-50, p 112). With respect to the creation of a …
https://www.osc.ny.gov/legal-opinions/opinion-90-25State Agencies Bulletin No. 1006
… information and instructions regarding the following: Contract Pay and Additional Pay for Contract Pay teachers Submitting Salary Withholding for 21P …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1006-restoration-contract-pay-and-additional-pay-21p-institution-teachers