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State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 150,000 …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 2006-9
… (on the transfer of property of a town sewer district to a county) SEWER DISTRICTS -- Referendum (on the transfer of property of a town sewer district to a county) TOWN LAW §198(12): The transfer of property and … of any town improvement district and to add to the list of entities that could make such a purchase from the …
https://www.osc.ny.gov/legal-opinions/opinion-2006-9Cost-Saving Ideas: Credit Card Accountability - Minimizing the Risk of Error, Misuse and Fraud
… duties among staff, such as approval, verification and payment of claims. Never allow anyone to review and approve … for recouping inappropriate charges. Don’t use automatic payment deductions to pay credit card bills. Establish …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-credit-card-accountability-minimizing-risk-error-misuse-and-fraudDiNapoli: Local Sales Tax Collections Up 20% in Third Quarter
… tax receipts met or exceeded 2019 pre-pandemic levels for the same period. Some of the regions with the strongest … and the Capital District (15.4%). Sales tax receipts for New York City totaled $2.1 billion in the third quarter, … retail trade report shows strong year-over-year growth for the third quarter, especially in sectors such as gas …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-local-sales-tax-collections-20-third-quarterGolden Glow Volunteer Fire Company – Internal Controls Over Financial Operations (2012M-170)
… audit was to examine selected Company financial operations for the period January 1, 2011, through May 31, 2012. … The Company currently has two existing fire stations and is building a new fire station that is near completion. … fire stations, continuation of increased rent from the District, and fundraising in amounts that far exceed amounts …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/golden-glow-volunteer-fire-company-internal-controls-over-financialDiNapoli Announces Sale of General Obligation Bonds
… be March 15. A copy of the Preliminary Official Statement is available. … State Comptroller DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-announces-sale-general-obligation-bondsRockland County - Sale of Estate Real Property (2019M-233)
… Public Administrator disposed of estate real property in accordance with Office of Public Administrator guidelines. … Public Administrator disposed of estate real property in accordance with Office of Public Administrator guidelines …
https://www.osc.ny.gov/local-government/audits/county/2020/05/15/rockland-county-sale-estate-real-property-2019m-233County of Rockland – Budget Review (B6-15-21)
… their preliminary budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/county/2015/11/10/county-rockland-budget-review-b6-15-21City of Long Beach – Budget Review (B7-15-14)
… Purpose of Budget Review The purpose of our budget review was to … the significant revenue and expenditure projections in the City’s tentative budget for the 2015-16 fiscal year are … budget includes estimated revenue of $2.3 million in federal aid. However, the City has not yet submitted the …
https://www.osc.ny.gov/local-government/audits/city/2015/05/08/city-long-beach-budget-review-b7-15-14Opinion 99-14
… (see, e.g., Feldman v Miller , 151 AD2d 755, 542 NYS2d 777; Opn No. 90-37, supra ; Opn No. 86-78, supra ; but see …
https://www.osc.ny.gov/legal-opinions/opinion-99-14DiNapoli: January Tax Collections Fall Short
… Tax (PIT) collections, according to the January state cash report released today by State Comptroller Thomas P. … projections this week. Other findings from the January cash report include: Consumption and use tax collections … year at the same time. DiNapoli's office issues a state cash report every month identifying actual state revenues and …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-january-tax-collections-fall-shortState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-1Opinion 95-29
Whether the facilities of a town water district for which indebtedness remains outstanding may be sold to a water authority and the district then dissolved
https://www.osc.ny.gov/legal-opinions/opinion-95-29City of Troy – Budget Review (B5-15-22)
… Purpose of Budget Review The purpose of our budget review was to … revenue and expenditure projections in the City’s proposed budget for the 2016 fiscal year are reasonable. … and capital outlay. Appropriations for debt service payments for debt that the City has not issues are included …
https://www.osc.ny.gov/local-government/audits/city/2015/11/10/city-troy-budget-review-b5-15-22City of Newburgh – Budget Review (B6-13-21)
… review was to determine whether the significant revenue and expenditure projections in the City’s tentative budget … for certain matters, we found that the significant revenue and expenditure projections in the proposed budget are … water metered sales by approximately $280,000 and sewer charges by approximately $272,000 in the budget. We …
https://www.osc.ny.gov/local-government/audits/city/2013/11/20/city-newburgh-budget-review-b6-13-21Opinion 90-17
… and equipment of the fire district, it makes no provision for the surplus moneys of the district. Consequently, it is …
https://www.osc.ny.gov/legal-opinions/opinion-90-17Opinion 91-8
… conflicts of interest of municipal officers and employees (see General Municipal Law, §800[4],[5]). A municipal officer … pecuniary or material benefit as a result of the contract (see General Municipal Law, §800[3]). For this purpose, a … of the bond (see Finigan v Zuber , 156 Misc 2d 479, 281 NYS 930; see also 15 McQuillin, Municipal Corporations [3rd …
https://www.osc.ny.gov/legal-opinions/opinion-91-8Town of Aurora - Real Property Acquisition and Sale (2018M-64)
Town of Aurora - Real Property Acquisition and Sale (2018M-64)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-town-2018-aurora.pdfOpinion 88-29
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST … held public officials to a high standard of conduct and, on occasion, have negated certain actions which, although not … by which delinquent taxes are collected is to focus in on only one aspect of a larger and more complex picture. Of …
https://www.osc.ny.gov/legal-opinions/opinion-88-29Opinion 88-52
… of subdivision two of General Municipal Law, §800 (see Rose v Eichhorst , 42 NY2d 92, 396 NYS2d 837; D.E.P. v …
https://www.osc.ny.gov/legal-opinions/opinion-88-52