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Opinion 2008-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … value of accumulated, unused vacation leave payable upon retirement) GENERAL MUNICIPAL LAW § 207-m: If the calculation … The applicability of General Municipal Law 207m to the calculation of the cash …
https://www.osc.ny.gov/legal-opinions/opinion-2008-6Reporting Regulation for Elected or Appointed Officials
… activities that complies with the requirements of this regulation and submits it to the secretary or clerk of the …
https://www.osc.ny.gov/retirement/employers/reporting-regulation-elected-or-appointed-officialsYaphank Fire District – Claims Processing (2013M-51)
… Board passed a resolution which allows the Treasurer to pay specific bills prior to audit. However, instead of including only … Establish a proper resolution that allows the Treasurer to pay claims for allowable exceptions under Town Law prior to …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/31/yaphank-fire-district-claims-processing-2013m-51Coldspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial … activity is properly recorded and reported and that District moneys are safeguarded for the period January 1, 2012, to July 31, 2013. Background The District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mSullivan County Industrial Development Agency – PILOT Program (2013M-161)
… a PILOT agreement even though a SCIDA Board member was the spouse of one of the two partners in the potential project. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/08/30/sullivan-county-industrial-development-agency-pilot-programOrleans County – Department of Social Services (2012M-222)
… social welfare examiners in two different County Social Services programs. In addition, we found that 10 out of 45 … Orleans County Department of Social Services 2012M222 …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222Town of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management, oversight of … of revenues, expenditures and the amount of fund balance to be used to fund operations. Develop and adopt comprehensive multiyear …
https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109Binghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… BinghamtonJohnson City Joint Sewage Treatment Plant Sewage Operation Costs 2015M213 …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … also identified $49,493 which has not been turned over to the Office of State Comptroller as abandoned property even … The supervisor did not maintain complete, accurate and up-to-date accounting records because he did not properly …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1Schenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… company rather than directly to the businesses leasing those properties and creating jobs. The Agency does … directly to the businesses providing jobs and not to leasing agents. Establish and implement procedures to ensure …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectVirgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… to ensure that financial activity is properly recorded and reported and that District moneys are safeguarded for the period … District is a district corporation of the State, distinct and separate from the Town of Virgil, and located in Cortland …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Uniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… million. Key Findings The Board’s current firehouse hall rental policy and procedures are inadequate, and it did not … and/or approve, monitor, or control the firehouse hall rental process. The Board did not exercise appropriate … Key Recommendations Evaluate the District’s current hall rental policy to ensure that it contains specific rules for …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardSnyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… distinct and separate from the Town of Amherst, located in Erie County. The Board of Fire Commissioners consists of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365Review of Trivision Tek Group, Inc.
… the final $211,109 payment request from Trivision to ESD. In addition, ESD terminated GDA X199 recovered the $138,891 …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/review-trivision-tek-group-incWyoming County Industrial Development Agency – Payments in Lieu of Taxes (2024M-148)
… officials calculated PILOT billings for nine wind and solar energy projects, totaling $971,547. We reviewed the …
https://www.osc.ny.gov/local-government/audits/county/2025/11/21/wyoming-county-industrial-development-agency-payments-lieu-taxes-2024m-148Tuckahoe Common School District – Purchasing (2013M-158)
… personnel comply with the District’s purchasing policy and regulation by obtaining required verbal and/or written quotes … after District personnel follow the purchasing policy and regulation by using competitive methods to obtain the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158City of Salamanca – Selected Financial Activities (2015M-284)
… Purpose of Audit The purpose of our audit was to review City officials’ financial management practices and the collection of overdue real property taxes and ambulance service charges … 1, 2013 through September 10, 2015. Background The City of Salamanca is located almost entirely within the Allegany …
https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284City of Lockport -- Budget Review (B1-15-20)
… the accumulated deficits in the City’s general, water and sewer funds as of December 31, 2013. The Act requires the … State Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during which the debt … of our limited review, we found the significant revenue and expenditure projections in the preliminary budget are …
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20State Comptroller Thomas P. DiNapoli Statement on NYC's FY 2025 Preliminary Budget
… environment where the potential for spending and revenue volatility remain elevated. “My team is analyzing the budget …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-nycs-fy-2025-preliminary-budgetElmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… $3.2 million for all five school districts of residence to revenues received and reported and did not … to determine if billings to the school districts of residence were accurate and supported. Although the results … we identified control deficiencies with the School’s residence verification process. The School does not verify …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174