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South Butler Fire District – Board Oversight of Financial Operations (2020M-155)
… fund or use reserve funds. Fund balances and real property tax levies were higher than needed to fund operations. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155York Central School District - School District Website (S9-19-35)
… certain financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in comprehensiveness. This prevents taxpayers and other …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/york-central-school-district-school-district-website-s9-19-35Cohoes City School District – Budgeting (2016M-111)
… officials properly managed fund balance and reserves for the period July 1, 2012 through June 30, 2015. Background The Cohoes City School District is … have a formal plan for funding reserves, determining how much should be accumulated and how and when the funds will be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111Gates-Chili Central School District - Financial Management (2019M-53)
… over the last three years despite having sufficient funds to finance the District’s increased costs. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53Opinion 2004-2
… the town and the vendor, the town's code of ethics should be reviewed to ascertain whether it contains any pertinent … if the proceeds from the sales are directly or indirectly used to defray common household expenses (1991 Opns St Comp … of interest , manifested in the legislative framework, can lead to but one conclusion -- that there is a conflict of …
https://www.osc.ny.gov/legal-opinions/opinion-2004-2Opinion 92-40
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers … were properly regarded as rents rather than taxes. Based on the foregoing, in our opinion, a county may establish fees … operating certain public utilities to earn "a fair return on the value of the property used and useful in such public …
https://www.osc.ny.gov/legal-opinions/opinion-92-40DiNapoli: NYC Retail Sector Battered by Pandemic
… to help these stores survive into next year and beyond.” In 2019, the city’s retail sector had 32,600 businesses that provided 344,600 jobs, paid $16 billion in total wages citywide, and contributed $55 billion in taxable sales to the city’s economy, according to …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-nyc-retail-sector-battered-pandemicDiNapoli: Statewide Foreclosure Activity Still Well Above Prerecession levels
… New York state continues to have high levels of foreclosure activity with new foreclosure filings remaining significantly higher than …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-statewide-foreclosure-activity-still-well-above-prerecession-levelsComptroller DiNapoli Releases School Audits
… District and the Oswego School District Public Library . “In an era of limited resources and increased accountability, … underestimated revenues and overestimated expenditures in the adopted budgets for fiscal years 2008-09 through … the district clerk was inappropriately authorized to sign checks in the treasurer’s absence and signed all …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli Releases Municipal Audits
… Facility , City of Long Beach , Oneida Public Library , Village of Quogue and the Shelby Volunteer Fire Company . “In … Water Pollution Control Facility – Cash Disbursements (Jefferson County) Both the clerk-treasurer and her deputy … before disbursing payroll checks. Village of Quogue – Justice Court (Suffolk County) The justices did not ensure …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of Cattaraugus County , Town of Cheektowaga , Village of Endicott , … continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-1Approved State Contracts and Payments
… valued at more than $1.2 million. More information on these contracts and payments is available at … to construct the Western New York Welcome Center at Grand Island, Erie County. $17.1 million with Slate Hill … for the Disabled Inc. for janitorial services at the Long Island Expressway Welcome Center. $4.2 million grant to …
https://www.osc.ny.gov/press/releases/1018/01/approved-state-contracts-and-paymentsOpinion 95-25
… This opinion represents the views of the Office of the State Comptroller at the time it was … pursuant to the express terms of section 54. Therefore, in our view, the withholding provisions of section 54-a are … the deterrent effect of section 54-a. Accordingly, it is our opinion that the provisions of section 54-a of the State …
https://www.osc.ny.gov/legal-opinions/opinion-95-25Medicaid Program – Improper Medicaid Payments for Recipients in Hospice Care
… 1, 2013 through December 3, 2017. Background Hospice is a program that provides care to terminally ill … elect hospice care, they waive their right to use Medicaid for curative services, and a hospice organization assumes responsibility for all medical care related to the terminal illness. Hospice …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/medicaid-program-improper-medicaid-payments-recipients-hospice-careDiNapoli Statement on the MTA's July Financial Plan
… fiscal canyon of more than $2 billion annually and plan for long-term service challenges. The MTA’s July financial … ridership is now forecasted to be 61% this year and 79% in 2026, a far cry from the 77% and 87% that was expected in … public informed on how it plans to provide quality service for years to come.” Track state and local government spending …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-statement-mtas-july-financial-planOpinion 91-10
… v Armstrong , 45 NY 234; Village Green Realty v Glen Cove Com. Dev. , 95 AD2d 259, 466 NYS2d 26; Gewirtz v City of Long …
https://www.osc.ny.gov/legal-opinions/opinion-91-10DiNapoli Expands State Spending Transparency on OpenBookNewYork.com
… to help follow the money," said DiNapoli. “New Yorkers in every corner of the state have a right to know how their … up to three years of data or download the database. In 2008, DiNapoli launched openbooknewyork.com to give … spending information available as quickly as we can, and in an easy-to-use format. New Yorkers should be able to see …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-expands-state-spending-transparency-openbooknewyorkcomDiNapoli: Tax Collections Exceed Projections Through First Half of Fiscal Year
… report on revenue and spending trends released today by New York State Comptroller Thomas P. DiNapoli. The General Fund … largely because of legal settlement dollars. “New York’s cash position continues to improve with …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collections-exceed-projections-through-first-half-fiscal-yearDiNapoli Releases Executive Budget Report
… Despite the state’s economic recovery since the pandemic first hit … and the end of federal relief aid that was instrumental in balancing the past two budgets, according to a report by … State Comptroller Thomas P. DiNapoli on the State Fiscal Year (SFY) 2023-24 Executive Budget. The Executive Budget …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-executive-budget-reportState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Main-Transit Fire Department – Credit … today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-audits