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Opinion 97-2
… plan ( id .). Article 47 of the Insurance Law (§4701 et seq ., added L 1994, ch 689) generally provides, among … status or occupation and such that refunds, rebates, credits or dividends based on age, sex, health status or …
https://www.osc.ny.gov/legal-opinions/opinion-97-2State Comptroller DiNapoli Releases Municipal Audits
… costs. The city plans to borrow up to $15 million for tax certiorari settlements in the 2020-21 fiscal year. Over …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsOpinion 92-57
… or statutory amendments that bear on the issues discussed in the opinion. SEWER RENTS -- Interest and Penalties (by … STATE FINANCE LAW, §§112, 179-p; VILLAGE LAW, §11-1120: In the absence of an agreement approved by the State … and providing for the payment of interest by the State in the event of late payment, there is no authority for the …
https://www.osc.ny.gov/legal-opinions/opinion-92-57The Tourism Industry in New York City
… 2020, from a record 283,200 jobs in 2019. Tourism accounts for 7.2 percent of total private sector employment and 4.5 … wages increased by 64.3 percent. The average annual salary in the tourism industry was $60,400 in 2019, lower than the City’s total average private sector salary of $97,700. Much of the tourism industry includes …
https://www.osc.ny.gov/reports/osdc/tourism-industry-new-york-cityComptroller DiNapoli Releases Municipal Audits
… and the Upper Mohawk Valley Regional Water Board . “In today’s fiscal climate, budget transparency and … the amount of water sold to customers on a monthly basis. In 2014, however, 43 percent of the water produced was …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-0Village of West Hampton Dunes – Financial Operations (2013M-390)
… was to determine whether the Board properly monitored the Village’s financial operations for the period June 1, 2011 through December 31, 2012. Background The Village of West Hampton Dunes is located in the Town of Southampton in … Village of West Hampton Dunes Financial Operations 2013M390 …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-west-hampton-dunes-financial-operations-2013m-390City of New Rochelle – Financial Condition (2014M-158)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for the period January 1, 2013 through March 18, 2014. Background The City of New Rochelle is located in Westchester County and has … City of New Rochelle Financial Condition 2014M158 …
https://www.osc.ny.gov/local-government/audits/city/2014/08/29/city-new-rochelle-financial-condition-2014m-158Andover Central School District - Financial Management (2018M-145)
… nearly $1.2 million in a debt reserve in the debt service fund from 2014-15 through 2016-17, which made it …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145Town of Dover – Fire Protection and Ambulance Services (2016M-413)
… 1, 2015 through September 30, 2016. Background The Town of Dover is located in Dutchess County and has a population … Town of Dover Fire Protection and Ambulance Services 2016M413 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dover-fire-protection-and-ambulance-services-2016m-413Helping Hands School – Compliance With the Reimbursable Cost Manual
… June 30, 2014, we determined Helping Hands reported $26 in non-personal service costs on its CFR that did not comply …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/helping-hands-school-compliance-reimbursable-cost-manualOdessa-Montour Central School District – Financial Condition (2016M-71)
… Central School District is located in the Towns of Catherine, Cayuta, Dix, Hector and Montour in Schuyler …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71IV.4.E Grants and Public Assistance – IV. Accounting Codes - Uses and Descriptions
… performance. This account code is used for both the withholding and release of monies to the payee. 60335 Local …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4e-grants-and-public-assistanceWallace Volunteer Fire Department – Board Oversight (2024M-125)
… Objective Determine whether the Wallace Volunteer Fire Department, Inc. (Department) officers and members provided adequate financial oversight. Key Findings The Department officers (Officers) and members did not enforce … Determine whether the Wallace Volunteer Fire Department Inc Department officers and members provided …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125Glen Cove City School District – Portable Electronic Devices and Conflict of Interest (2016M-285)
… July 1, 2014 through February 29, 2016. Background The Glen Cove City School District is located in the City of Glen Cove, Nassau County. The District, which operates six … Glen Cove City School District Portable Electronic Devices …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/glen-cove-city-school-district-portable-electronic-devices-and-conflictSweet Home Central School District – Financial Management (2016M-207)
… The Sweet Home Central School District is located in the Towns of Amherst and Tonawanda in Erie County. The District, which operates six schools with … officials improperly set aside more than $6.5 million in a debt reserve. Because District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207Vehicle and Heavy Equipment Purchase Program (Follow-Up)
… initial report, issued on December 23, 2010 found that the Port Authority generally did not follow required procedures … of 75 items that were purchased for $8.2 million, the Port Authority provided documentation for only two items for $192,279. In addition, the Port Authority included funds for vehicle and equipment …
https://www.osc.ny.gov/state-agencies/audits/2014/11/03/vehicle-and-heavy-equipment-purchase-program-followBrockport Central School District - Financial Management (2023M-107)
… or used in many years, and the debt reserve in the debt service fund had $700,000 in unidentified money that should …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107East Aurora Union Free School District - Procurement (2023M-125)
… the procurement policy or ensure that employees followed New York State General Municipal Law (GML) when procuring goods and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Cicero Fire District – Financial Condition (2023M-132)
… Effectively monitor available fund balance, resulting in the unrestricted fund balance deficit increasing to as …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132Dutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)
… using an energy service company (supplier) after contract expiration, resulting in BOCES paying a higher per …
https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-and