Search
Town of Guilderland – Sales Tax Revenue Allocation (2025M-62)
… (Town) officials properly budget for and allocate sales tax revenue? Audit Period January 1, 2020 – March 31, 2025 … are authorized to share some of their sales and use tax collections with certain local governments. The Town’s financial activities affect different tax bases because a village is located within the Town. As a …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-sales-tax-revenue-allocation-2025m-62Capital Program Revenue and Expenses (Follow-Up)
… Agreement with New York State, a percentage of Resorts’ Video Lottery Terminal (VLT) revenues is to be directed to …
https://www.osc.ny.gov/state-agencies/audits/2018/01/24/capital-program-revenue-and-expenses-followState Agencies Bulletin No. 990
… with instructions to pay the Firearms Training and Safety Incentive Program payment. Affected Employees PS&T Unit … Agreement between the State of New York and PEF, a pilot incentive program was established for certain employees who … are eligible for a pilot Firearms Training and Safety Incentive Program payment. This pilot program shall run …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/990-pef-firearms-training-and-safety-incentive-programOpinion 93-15
… This opinion represents the views of the Office of the State Comptroller at the time … nor the separate treasurer of a town public library is required pursuant to Town Law, §123 to annually account to, or submit its books for audit to, the town board. You ask whether, pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Opinion 91-57
… in the opinion. LIBRARIES -- Finances (comingling library moneys with those of municipal sponsor) -- Public Library (comingling library moneys with those of municipal sponsor) MUNICIPAL … Whether library fund moneys of the village public library may be comingled with moneys of the village …
https://www.osc.ny.gov/legal-opinions/opinion-91-57Opinion 91-19
… generally, In Re Szabo's Estate , 10 NY2d 94, 217 NYS2d 593; 62 NY Jur 2d, Gifts, §13). It is a general rule that …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Opinion 2002-7
… v County of Erie , 171 AD2d 369, 577 NYS2d 993 aff 80 NY2d 938, 591 NYS2d 131). This Office has previously noted that no …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7State Comptroller DiNapoli Releases Municipal Audits
… segregate payroll duties. Oswego County – Court and Trust Funds Auditors found the records maintained by the treasurer … and properly reported the condition of court and trust funds to the State Comptroller as prescribed by statute. … the Comptroller’s Office as abandoned property, as well as unclaimed funds from two actions totaling $20,050 that were …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-auditsOpinion 95-14
… computer for fire department); (ceremony to dedicate fire house and apparatus) INSURANCE LAW, §§9104, 9105: Unless … purposes and to pay for a ceremony to dedicate a new fire house and new fire apparatus. You ask whether a volunteer … purposes, and to pay for a ceremony to dedicate a new fire house and new fire apparatus. Sections 9104 and 9105 of the …
https://www.osc.ny.gov/legal-opinions/opinion-95-14State Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Patchogue-Medford Union Free School District – Health Insurance Buyouts (Suffolk County) … expended by nearly $1.2 million. West Hempstead Union Free School District – Nonstudent Network User Account Controls …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: New York Sees Improvement in Condition of Local Bridges
… One in 10 locally owned bridges in New York state is rated in poor condition, according to a … there is a great deal more work that needs to be done in New York. Local governments need this funding to continue so … needed repairs and maintenance are completed.” As of 2023, New York had 17,573 highway bridges. Local governments, …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-new-york-sees-improvement-condition-local-bridgesAccounting for Capital Projects
Dealing with capital projects is often a source of confusion for local officials. In this session, we will review some of the important steps in planning a capital project and focus on proper accounting treatment.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-capital-projects-071724.pdfA Review of Capital Needs at the Metropolitan Transportation Authority
OSC’s inflated estimate of the MTA’s capital repair needs, based on the MTA’s 2013 TYNA, suggests $69 billion was needed over the 10-year period covering two capital programs from 2015 through 2024.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-18-2024.pdfEcoNews Spring 2021
This edition of EcoNews provides more detail on our work at the Fund to address the investment risks posed by climate change and to take advantage of opportunities to invest in climate solutions.
https://www.osc.ny.gov/files/reports/special-topics/pdf/econews-spring-2021.pdfAdministration of Mitchell-Lama Waiting Lists (Follow-Up) (2020-F-19) 30-Day Response
To follow up on the actions taken by the Division of Housing and Community Renewal to implement the recommendations contained in our prior audit report, Administration of Mitchell-Lama Waiting Lists (Report 2016-S-46).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f19-response.pdfDynamic Center Inc. - Compliance With the Reimbursable Cost Manual (2014-S-3) 90-Day Response
To determine whether the costs submitted by Dynamic Center Inc. on its Consolidated Fiscal Report were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s3-response.pdfDynamic Center Inc. - Compliance With the Reimbursable Cost Manual (2014-S-3)
To determine whether the costs submitted by Dynamic Center Inc. on its Consolidated Fiscal Report were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s3.pdfMedicaid Program – Eye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge for Vision Services
… Purpose To determine if the owner of a Medicaid eye care provider and … inappropriately enrolled as Medicaid recipients and to determine if the provider inappropriately billed Medicaid … To determine if the owner of a Medicaid eye care provider and the owners associates inappropriately …
https://www.osc.ny.gov/state-agencies/audits/2016/03/21/medicaid-program-eye-care-provider-and-family-inappropriately-enroll-recipients-andXII.10.B Business Continuity Plan – Critical Payments During an Emergency – XII. Expenditures
… Overview and Policies: This section informs Business Units how to process vouchers payable to vendors when the SFS is unavailable due to an emergency … This section informs Business Units how to process vouchers payable to vendors when the SFS is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10b-business-continuity-plan-critical-payments-during-emergencyState Comptroller DiNapoli Releases Municipal Audits
… of Town of Chazy , Village of Freeville , Village of Silver Creek , Town of Windsor and the City of Yonkers . "In … the accrual and use of vacation and sick time. Village of Silver Creek – Capital Projects (Chautauqua County) The board … audits of Town of Chazy Village of Freeville Village of Silver Creek Town of Windsor and the City of Yonkers …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-audits-1