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Opinion 2004-8
… the opinion. INSURANCE -- Health Insurance (reserve fund for) LOCAL LAWS -- Municipal Funds (reserve fund for health care benefits) GENERAL MUNICIPAL LAW §§6-n, 6-p; … RULE LAW §10: A village may not establish a reserve fund for direct cash reimbursements by the village for health care …
https://www.osc.ny.gov/legal-opinions/opinion-2004-8Opinion 89-20
… located within the town. We are in receipt of your letter concerning the town's code of ethics. You state that …
https://www.osc.ny.gov/legal-opinions/opinion-89-20DiNapoli: MTA Budget Gaps Return
… period of financial stability secured by an infusion of state funds last year, the Metropolitan Transportation … the MTA hoped. With farebox and tax revenues down, a pause on congestion pricing and other financial risks, significant … Plan is the projected collection of real estate-related taxes, which are expected to be $790 million lower over the …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-mta-budget-gaps-returnCitywide Payment Services and Standards – Controls Over Payments
… Program DOF is a revenue service, taxation, and recording agency. Its mission is to administer the tax and revenue laws … to DOF’s attention, which could lead to inaccuracies in reporting. We also found weaknesses in DOF’s internal … and complaints. Key Recommendations Review and update CPSS reporting tools and production reports to ensure they provide …
https://www.osc.ny.gov/state-agencies/audits/2024/08/01/citywide-payment-services-and-standards-controls-over-paymentsDiNapoli Releases Analysis of Federal Funding for New York City
… New York City’s proposed Fiscal Year (FY) 2026 operating budget relies … billion in federal government funding, accounting for 6.4% of total spending, according to a series of briefs released …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-analysis-federal-funding-new-york-cityDiNapoli: State Needs To Do More for Growing Mental Health Crisis in Schools
… Too many of New York school districts’ mental health teams are understaffed, with too few available services and … of New York City entered the pandemic with mental health teams that were far short of nationally recommended … ratios: 19 school districts reported having no mental health professional staff at all; 653 (95%) did not …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-state-needs-do-more-growing-mental-health-crisis-schoolsSchenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… available to companies that receive Agency support include State mortgage and sales tax exemptions, real property tax …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectTown of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
… While the Board budgeted for the use of appropriated fund balance and reserves as a financing source from 2014 through … 2016, the more than $1 million in total appropriated fund balance went unused. The Board did not develop a long-term …
https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109Yaphank Fire District – Claims Processing (2013M-51)
… claims. At monthly meetings, the Board simply receives a warrant of claims for approval. The Board passed a resolution …
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)
… and reported and that District moneys are safeguarded for the period January 1, 2012, to July 31, 2013. Background … activities. The Board has not adopted procurement or code of ethics policies in accordance with GML. The Board did … as required by Town Law, and document the results of this audit in the minutes. Maintain accounting records to …
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)
… Purpose of Audit The purpose of our audit was to review the Sullivan County Industrial Development Agency (SCIDA) Payment in Lieu of Taxes (PILOT) Program for the period January 1, … detailing any business interests; however, the County does not unseal and review the financial disclosure forms or …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/08/30/sullivan-county-industrial-development-agency-pilot-programBinghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… if sewage treatment services were provided economically for the period January 1, 2012 through December 31, 2014. … City entered into an intermunicipal agreement to establish a joint sewage activity whereby the City and the Village … Key Findings The quality of the discharged treated flow does not meet the New York State Department of Environmental …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mOrleans County – Department of Social Services (2012M-222)
… $7,523. This was due to inadequate communication between social welfare examiners in two different County Social Services programs. In addition, we found that 10 out …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222Comptroller DiNapoli Releases Municipal Audits
… The treasurer withdrew $12,505 in cash from the company’s fundraiser savings account without board approval. Columbia …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1Virgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… whether District controls are adequate to ensure that financial activity is properly recorded and reported and that … activities. Although the Board has adopted procurement, investment and code of ethics policies, it did not ensure … Treasurer was performing her duties properly. The Board reviews the claims at biweekly Board meetings. However, …
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)
Uniondale Fire District Firehouse Hall Rentals and Questionable Board Practices 2013M244
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)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and … the District’s procurement policy requires officials to obtain three written quotes for purchases costing from …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365City of Salamanca – Selected Financial Activities (2015M-284)
… Purpose of Audit The purpose of our audit was to review City officials’ financial management practices and … did not submit casino revenue claims in a timely manner to the Seneca Nation. The Comptroller did not enforce the …
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)
… City to issue debt to liquidate the accumulated deficits in the City’s general, water and sewer funds as of December … found the significant revenue and expenditure projections in the preliminary budget are reasonable. The proposed budget … not include a tax overlay, which could create a shortfall in 2016. The overtime appropriation in the proposed budget is …
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20XIII.10 Overview – XIII. Employee Expense Reimbursement
… This section provides Agencies with guidance on how to process a refund owed to the State by an employee using … occur for various reasons. For example, an employee may have: (i) received a duplicate payment, (ii) been paid in … employees. If an employee owing a refund to the State does not frequently submit expense reports, agency officials …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10-overview