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Opinion 2007-2
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … charging back expenses of); (custody of voting machines) COUNTY LAW §361-a; ELECTION LAW §§3-226, 4-136 and 4-138: … are not required to, charge back to towns and cities all or a portion of the types of expenses connected with …
https://www.osc.ny.gov/legal-opinions/opinion-2007-2DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … accounts belonging to village officials. Orleans County – Court and Trust Funds (2014M-043) The records maintained by … individuals, it lacked a policy or contract stating what amount should be reimbursed, when payments are due and …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-audits-0DiNapoli: City of Troy's Finances in Precarious Position
… The city of Troy’s financial condition deteriorated because of poor … the Office of the State Comptroller within the required time frame; and The city council has not developed a multiyear …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-city-troys-finances-precarious-positionDiNapoli: NYC Transportation and Warehousing Sector Fares Better Than Other Sectors in Recovery Amid Shift to E-Commerce
… the pandemic. “The pandemic turned this sector upside down, and the jobs recovery reflects the significant changes … transportation and warehousing sector in New York City: air, and transit and ground passenger travel. However, as the … accounting for 4.7% of private sector employment. Air transportation is the largest subsector, employing 26,550 …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-nyc-transportation-and-warehousing-sector-fares-better-other-sectors-recovery-amid-shift-eDiNapoli Announces New $7 Million Investment in Northern Ireland
… P. DiNapoli today announced the New York State Common Retirement Fund (Fund) is investing $7 million (£5 million) … Fund,” DiNapoli said. “Northern Ireland is on the move, as I saw firsthand during a recent visit. The peace process has … opened doors and created economic opportunities for all communities. We’re proud to be able to play a part in …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-announces-new-7-million-investment-northern-irelandAdministration and Collection of Real Estate Transfer Taxes (Follow-Up) (2021-F-10)
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).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21f10.pdfSaratoga County – Financial Condition (2013M-235)
… serves as the Chairman of the Board. The County’s general fund appropriations for the 2013 fiscal year adopted budget … service revenue and interfund transfers from the general fund. Key Finding Even though the Board adopted realistic … run the facility. The total general fund balance decreased 41 percent, from $24.7 million at January 1, 2010, to $10.3 …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/saratoga-county-financial-condition-2013m-235Caton No. 1 Fire District – Financial Oversight (2013M-262)
… of Fire Commissioners. The District’s 2013 general fund budget totaled approximately $162,000 funded primarily with … code of ethics during our audit, only a code of ethics template. The Board did not adequately segregate the … not approved by the Board. Key Recommendations Base annual budget appropriations on reasonable assumptions using …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262DiNapoli Releases Municipal Audits
… a comptroller position responsible for auditing claims or retaining the legislature’s claims audit responsibility. Town … for business purposes only. However, officials did not design or implement procedures to monitor compliance with the …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-releases-municipal-auditsDiNapoli Statement in Support of Senator Warren's Legislation Creating Greater Climate Risk Disclosure
… investors are aggressively addressing climate risk, but we face a severe lack of information from our portfolio … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-statement-support-senator-warrens-legislation-creating-greater-climate-risk-disclosureCity of Yonkers – Budget Review (B23-6-6)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and …
https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6City of Long Beach – Budget Review (B7-16-9)
… revenue and expenditure projections in the City’s proposed budget for the 2016-17 fiscal year are reasonable. Background The City of Long Beach, located in Nassau County, has been authorized to issue …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/city-long-beach-budget-review-b7-16-9City of Yonkers – Budget Review (B22-6-6)
… of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers' … overtime costs could potentially be over budget by as much as $591,000. Workers’ compensation costs could … its debt obligations during 2022-23. Key Recommendations Replace nonrecurring revenue, such as fund balance, in the …
https://www.osc.ny.gov/local-government/audits/city/2022/06/10/city-yonkers-budget-review-b22-6-6Comptroller DiNapoli Releases Municipal Audits
… continues to rely on one-time revenue from the sale of real property which, if not sold, will cause a revenue …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School Audits
… Broadalbin-Perth Central School District – Health Insurance Buyouts and Separation Payments (Fulton County) Auditors found health insurance buyout payments and separation payments were … funded a repair reserve without the required voter approval. The district also established and funded a …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits-1DiNapoli Releases February State Cash Report
… spending growth has come primarily from Medicaid and other public health costs as well as education. Year-to-date tax … DiNapoli has created several tools to allow the public to better track government spending, contracts and …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-releases-february-state-cash-reportXII.8.H Voucher Mass Approval – XII. Expenditures
… provides online agencies with guidance on how to request voucher mass approval functionality for use on specialized vouchers. The … by email at [email protected] to request voucher mass approval functionality. Agencies must have …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8h-voucher-mass-approvalState Comptroller Thomas P. DiNapoli Statement on New York City's Executive Budget
… “New York City’s $98.6 billion executive budget for FY 2022 and its financial plan for FY 2022–FY 2025 reflect a drastically improved short-term budget … gaps. The city has also rescinded a planned drawdown from its retiree health benefits trust of $1.6 billion. “The …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-thomas-p-dinapoli-statement-new-york-citys-executive-budgetTown of Hanover – Town Supervisor and Town Clerk Operations (2013M-40)
… functions that serve as checks against one another that do not exist unless they are performed by separate … individuals performing the Supervisor’s financial duties do not result in an incompatibility of office. Require the …
https://www.osc.ny.gov/local-government/audits/town/2013/05/10/town-hanover-town-supervisor-and-town-clerk-operations-2013m-40Town of Gardiner – Selected Financial Activities (2013M-67)
… fund balances from prior years without documentation to support this payment. The Town has partnered with a … the Town solicited donations totaling $75,000, despite no express authority for the Town to do so, and the payment of …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-gardiner-selected-financial-activities-2013m-67