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Gowanda Central School District – Financial Management (2024M-104)
… surplus funds in excess of the legal limit is in effect a reservation of fund balance that artificially reduces the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104Accounts Payable Advisory No. 72
… Subject: Updated Guidance for Land Acquisition Payments Reference: Guide to Financial Operations Chapter XII.6.B – Land Acquisition Payments Guidance: Guide to Financial Operations Chapter XII.6.B – Land Acquisition Payments (formerly “Paying for the Purchase …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/72-land-acquisition-paymentsTown of Scio – Highway Fund Financial Condition and Records and Reports (2013M-279)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations … 1, 2012 through August 12, 2013. Background The Town of Scio is located in Allegany County. The elected … The purpose of our audit was to review the Towns financial operations for …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-scio-highway-fund-financial-condition-and-records-and-reports-2013m-279New Yorkers in Need: The Housing Insecurity Crisis
… Continuum of Care and Emergency Solutions Grants; 63 and $333 million in Community Development Block Grants (CDBG). … 118 128 592 Community Development Block Grants 282 316 804 333 Continuum of Care 191 225 246 261 Housing Trust Fund 0 19 …
https://www.osc.ny.gov/reports/new-yorkers-need-housing-insecurity-crisisComptroller DiNapoli Releases Municipal Audits
… Auditors reviewed the technology use section of the employee handbook and found that it did not clearly define …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-auditsWest Seneca Fire District #6 – Financial Management (2013M-14)
… fiscal year was $617,920, which was financed primarily by real property taxes. Key Findings The Board failed to …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/west-seneca-fire-district-6-financial-management-2013m-14Citywide Payment Services and Standards – Controls Over Payments
… compliance. The mission of CPSS, a unit within DOF’s Division of Treasury and Payment Services, is to deliver a citywide … Payments can be made online, in-person, or by mail to a bank lockbox. CPSS administers the Citywide …
https://www.osc.ny.gov/state-agencies/audits/2024/08/01/citywide-payment-services-and-standards-controls-over-paymentsTown of Gardiner – Town Clerk/Tax Collector (2024M-78)
… Town Law (Town Law) Section 30 that requires fees over $250 to be deposited within three days of receipt or Town Law …
https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78Hammond Central School District – Financial Management (2024M-70)
Determine whether the Hammond Central School District District Board of Education Board and District officials properly managed fund balance and reserve funds
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70NY State Comptroller DiNapoli Statement on Pension Fund's Ranking as Top U.S. Investor Battling Climate Risk
… Thomas P. DiNapoli released the following statement today after the Asset Owners Disclosure Project named the New York State Common Retirement Fund as the number one U.S. pension fund, and the … effort and proud that our hard work to protect the retirement security of more than one million New Yorkers from …
https://www.osc.ny.gov/press/releases/2018/09/ny-state-comptroller-dinapoli-statement-pension-funds-ranking-top-us-investor-battling-climate-riskDelaware Academy Central School District at Delhi – Financial Management (2024M-21)
… million, or 10.4 percentage points, as of June 30, 2023.For perspective, the recalculated surplus fund balance as of … fund 22 full-time employees’ unemployment expenditures for the maximum benefit. Key Recommendations Adopt realistic …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mCity of Yonkers – Budget Review (B25-6-6)
… fund balance, one-time State and Federal funding and sale of property, to balance its budget. The City plans to … certiorari is the legal process by which a property owner can challenge the real property tax assessment on a given … costs could potentially be underestimated for police by as much as $341,000. Employee retirement costs are likely …
https://www.osc.ny.gov/local-government/audits/city/2025/07/02/city-yonkers-budget-review-b25-6-6City of Yonkers – Budget Review (B23-6-6)
… our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and … Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for fiscal … our budget review was to identify issues which impact the City of Yonkers financial condition in the current and future …
https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6Opinion 2008-3
… § 176 [21]; see e.g . , 2003 Ops St Comp No. 2003-4, at 10; cf . Wells v Town of Salina , 119 NY 280). Except as … NYS2d 918, mod on other grnds 88 AD2d 780, 451 NYS2d 523, app dsmd 58 NY2d 601, 458 NYS2d 1025, app dsmd 58 NY2d 687, … concisely stating the purposes and effect thereof ( id .). The abstract must be prepared by the fire district …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3Opinion 91-10
… -- Powers and Duties (tort liability in connection with park district) PARK DISTRICTS -- Establishment (pursuant to Laws of 1924, ch … 574 (MCKINNEY'S UNCONSOLIDATED LAWS, §§1471-1493): A park district established pursuant to the provisions of … the powers and duties of the town board in relation to a park district which authorizes the establishment of park …
https://www.osc.ny.gov/legal-opinions/opinion-91-10City of Glen Cove Industrial Development Agency – Project Approval and Monitoring (2020M-139)
… Determine whether the City of Glen Cove Industrial Development Agency (GCIDA) Board of Directors (Board) and … with appropriate and measurable goals and took action when goals were not met. Key Findings The Board and officials … not properly approve and monitor projects or take action when goals were not met. We also found: Required Annual …
https://www.osc.ny.gov/local-government/audits/city/2021/07/16/city-glen-cove-industrial-development-agency-project-approval-and-monitoring-2020mCost-Saving Ideas: Reviewing Your Revenue Collection Process
… your local government's receipt collection system may get revenue into its bank account more quickly. Start by … can include real property taxes and special assessments which are collected with taxes.) Ensure that the service … Online Payments Accepting payments through the municipal website or the website of a third-party vendor may result in …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-reviewing-your-revenue-collection-processXI.18.B Procurement Lobbying Act – XI. Procurement and Contract Management
… The Procurement Lobbying Sections 139-j and 139-k of the New York State Finance Law (SFL) regulate attempts to influence State and … Entity Representation Concerning Compliance with State Finance Law §§139-j and 139-k" ( AC 3281-S ), which shall be … On August 23 2005 the Legislative Law and the State Finance Law were amended to include provisions for the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18b-procurement-lobbying-actChautauqua County – Financial Condition (2023M-111)
… financial operations and took appropriate actions to maintain the North Chautauqua County Water District’s … financial operations or take appropriate actions to maintain the District’s fiscal stability. As such, all … 2022. Did not enforce collection of water usage billed to Chadwick Bay Intermunicipal Water Works (CBI), resulting …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111State Comptroller DiNapoli Releases State Audits
… Education Department (SED): The Child Development Council Inc., Compliance with the Reimbursable Cost Manual … either the homeowner or property was not eligible for the STAR property tax exemption; and 2,052 payments totaling …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-audits