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Comptroller DiNapoli Releases Municipal Audits

… P. DiNapoli today announced his office completed audits of the Town of Champion Great Bend Fire District , Chenango … transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Town of …

https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-2

Affordable Home Ownership Development Program

… (Corporation), was established to promote homeownership for low- and moderate-income individuals and families and to … homeowners (Program recipients). Grant monies may be used for new construction, home improvements, or acquisition and … that contract with the Corporation and are responsible for determining a recipient’s eligibility. The annual income …

https://www.osc.ny.gov/state-agencies/audits/2014/10/06/affordable-home-ownership-development-program

Town of LeRay – Justice Court (S9-14-5)

… reported and remitted moneys on behalf of the Court for the period January 1, 2012 through February 28, 2014. … and four Board members, is the governing body responsible for overseeing the Town’s financial activities, including the … Ensure that bank reconciliations are being completed for all Court bank accounts when monthly bank statements are …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-leray-justice-court-s9-14-5

City of Long Beach – Budget Review (B17-7-9)

… and expenditure projections in the City’s proposed budget for the 2017-18 fiscal year are reasonable, and whether the … fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review … authorized a proposed increase in sanitation charges, and increases in water rates and sewer rents; and modified sewer …

https://www.osc.ny.gov/local-government/audits/city/2017/05/11/city-long-beach-budget-review-b17-7-9

Samaritan Village, Inc. – Chemical Dependency Services Program

… are being provided. Background OASAS administers programs for the prevention and treatment of alcohol and substance … conduct a Chemical Dependency Services Program (Program) for adults. Samaritan Village has service facilities located … to the contract, OASAS reimburses Samaritan Village for the net costs it incurs to provide the contracted …

https://www.osc.ny.gov/state-agencies/audits/2014/02/28/samaritan-village-inc-chemical-dependency-services-program

Comptroller DiNapoli Releases School Audits

… were not approved, not properly supported or not expended for legitimate grant purposes. Auditors found grant … the general fund with unassigned fund balance deficits for the past three fiscal years.  Mount Pleasant Cottage … receivable, of which $1.4 million had been outstanding for 30 days and $893,000 for 90 days or more. If the district …

https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-0

DiNapoli: State Tax Collections Outperform Projections for State Fiscal Year 2024-25

… higher than forecast by the Division of the Budget (DOB) in the SFY 2025-26 Executive Budget Financial Plan, according … $11.1 billion (10.4%) higher than the previous year, due, in part, to increased personal income tax (PIT) receipts … from calendar year 2024 which propelled bonuses paid in the final quarter of the fiscal year. “With the steady …

https://www.osc.ny.gov/press/releases/2025/04/dinapoli-state-tax-collections-outperform-projections-state-fiscal-year-2024-25

DiNapoli: $10 Million Ponzi Scheme Unraveled Following Nassau County District Attorney Investigation

… alleged collaborator, a financial advisor from Syosset, for allegedly scamming at least 40 people – many seniors – … and the United States Postal Inspection Service for their continued partnership and diligence in exposing … said that beginning in January 2015, an elderly victim for whom Eckstein worked as a personal accountant and …

https://www.osc.ny.gov/press/releases/2018/09/dinapoli-10-million-ponzi-scheme-unraveled-following-nassau-county-district-attorney-investigation

State Comptroller DiNapoli Releases Municipal & School Audits

… $356,610 (92%) did not comply with village policy. For example: transactions totaling $39,093 did not have any … store; $25,140 from an online retailer; and $23,242 for furniture and appliances. Without oversight and itemized … not determine whether purchased items were appropriate and for village purposes. Barker Central School District – …

https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits

DiNapoli: Some Affordable Apartments for Seniors Left Vacant for Years

… Thomas P. DiNapoli found. The audit examined whether the NYC Department of Housing Preservation and Development (HPD) and the NYC Housing Development Corporation (HDC) properly oversee … over and that available apartments don’t sit vacant.” The NYC HPD is the largest municipal housing agency in America …

https://www.osc.ny.gov/press/releases/2023/07/dinapoli-some-affordable-apartments-seniors-left-vacant-years

Opinion 98-14

… submitted by a town highway superintendent may set forth only the following two categories: (1) the amounts proposed … for separate funds. The amendment requires instead that only two funds be established (one townwide and one town … submitted by a town highway superintendent may set forth only two categories …

https://www.osc.ny.gov/legal-opinions/opinion-98-14

State Agencies Bulletin No. 618

… is used to determine the prorated daily rate of pay for all calculations of regular biweekly wages when a mid-pay … corrected. When it is necessary for the agency to submit a retroactive transaction to be entered into history and there … to correct historic rows unless it is required to submit a retroactive transaction. Automated Interface The Automated …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/618-automatic-entry-default-work-schedules-pay-basis-code

VII.9 Overview – VII. State Revenues and Appropriated Loan Receivables

… costs refer to those disbursements incurred by the State for the benefit of its employees and includes the costs to the State, as an employer, for Retirement plans, Social Security, Health Insurance, … etc.) costs. Statutory Authority Statutory authority for assessing, collecting and making payments from funds of …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-overview

VII.9 Fringe Benefits and Indirect Costs – VII. State Revenues and Appropriated Loan Receivables

… costs refer to those disbursements incurred by the State for the benefit of its employees and includes the costs to the State, as an employer, for Retirement plans, Social Security, Health Insurance, … etc.) costs. Statutory Authority Statutory authority for assessing, collecting and making payments from funds of …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-fringe-benefits-and-indirect-costs

Opinion 91-30

… board member who is employed as a sales representative for a corporation which holds State and county contracts and … board member who is employed as a sales representative for a corporation which holds State and county contracts … or stockholder (General Municipal Law, §800[3],[c],[d]). For this purpose, a "contract" includes any express or …

https://www.osc.ny.gov/legal-opinions/opinion-91-30

Opinion 2002-4

… and Expenditures (appropriation of current funds to pay for dredging privately-owned channel) -- Highway Funds … charged to general fund) REFERENDUM -- Mandatory (need for to expend current funds for dredging) SUPERINTENDENT OF HIGHWAYS -- Powers and Duties …

https://www.osc.ny.gov/legal-opinions/opinion-2002-4

Opinion 94-13

… or statutory amendments that bear on the issues discussed in the opinion. PAID FIREFIGHTERS -- Disability Benefits (procedure to terminate for engaging in prohibited employment) FIRE PROTECTION AND PREVENTION -- … Disability Benefits (procedure to terminate for engaging in prohibited employment) GENERAL MUNICIPAL LAW, §207-a(6): …

https://www.osc.ny.gov/legal-opinions/opinion-94-13

Opinion 2004-7

… the tax levy procedures set forth in Village Law §11-1118, for the enforcement of delinquent water user charges against … make connections with mains and reservoirs of the village for the purpose of drawing water therefrom, and "fix the … permit the use of water under that section if the supply for the village and its inhabitants would thereby become …

https://www.osc.ny.gov/legal-opinions/opinion-2004-7

Opinion 89-41

… mandatory referendum to establish a service award program for the volunteer firefighters of a fire district may be … prior to the establishment of a service award program for the volunteer firefighters of a fire district pursuant to … authorizes the establishment of a "service award program" for the volunteer firefighters of: (1) a "political …

https://www.osc.ny.gov/legal-opinions/opinion-89-41

Opinion 88-76

… (of private moneys) -- Private Moneys (accounting for); (investment of) -- Taxes (applying private source … the library trustees in investments which they deem to be for the best interests of the library, and need not be … on the investment of moneys appropriated by the village for library purposes is credited to the library fund. You …

https://www.osc.ny.gov/legal-opinions/opinion-88-76