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Approved State Contracts and Payments
… construction of the New York State Fairgrounds Exposition Center. $3.6 million with MMC Corporation for proceeds from … 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 CSX …
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 rendered. The … Limit (withholding State aid as penalty for levy in excess of) MUNICIPAL FUNDS -- State Aid (applicability of provisions … Whether the provisions of section 54a of the State Finance Law authorize the State …
https://www.osc.ny.gov/legal-opinions/opinion-95-25City of Yonkers – Budget Review (B21-6-8)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and future … The purpose of our budget review was to identify issues which impact the …
https://www.osc.ny.gov/local-government/audits/city/2021/07/02/city-yonkers-budget-review-b21-6-8Long Beach City School District – Financial Management (2023M-147)
… report – pdf] Audit Objective Determine whether the Long Beach City School District’s (District) Board of Education … Determine whether the Long Beach City School Districts District Board of Education Board …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147Town of Sidney – Budget Review (B4-14-19)
… expenditure projections in the Town’s preliminary budget for the 2015 fiscal year are reasonable. Background The Town … Town due to expenses related to the Town-owned hospital for the fiscal year that ended December 31, 2005. Local … operating deficits to submit their preliminary budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/town/2014/11/04/town-sidney-budget-review-b4-14-19City of Yonkers – Budget Review (B22-6-5)
… $45 million to liquidate current deficits in the City School District’s general fund as of June 30, 2014. Chapter 55 of … City’s proposed budget also includes the Yonkers Public School District’s (District’s) budget. Our review found the …
https://www.osc.ny.gov/local-government/audits/city/2022/05/16/city-yonkers-budget-review-b22-6-5DiNapoli: Statewide Foreclosure Activity Still Well Above Prerecession levels
… P. DiNapoli. “The foreclosure crisis is far from resolved, and there are still too many people losing their homes,” … to get worse. Foreclosed properties displace families and weigh heavily on local communities, reducing property … , or go to: http://www.osc.state.ny.us/localgov/pubs/research/snapshot/foreclosure0815.pdf …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-statewide-foreclosure-activity-still-well-above-prerecession-levelsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of Cattaraugus County , Town of Cheektowaga , Village of … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of Cattaraugus County Town of …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… oversight of disbursements related to the district’s line of credit, payroll or petty cash. Additionally, no district official reviewed the processed payroll reports before … 50,000 state contracts, visit OpenBookNY . The easy-to-use website was created by Comptroller DiNapoli to promote …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School Audits
… and overestimated expenditures in the adopted budgets for fiscal years 2008-09 through 2012-13. This resulted in … in accordance with legal requirements and district policy. For example, the district clerk was inappropriately … the treasurer. In addition, the assistant superintendent for business and a senior account clerk routinely approved …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-1Police Property Room Inventory (2014-MS-4)
… The purpose of our audit was to determine whether law enforcement agencies have established appropriate controls … January 1, 2012 through December 5, 2013. Background Law enforcement agencies receive or seize multiple forms of … confidence and trust. Key Findings All 10 of the law enforcement agencies we audited had policies and procedures …
https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4Multiple Dwelling Property Inspections (2018-MS-1)
… follow-up is accomplished effectively. 1 19 New York Codes Rules and Regulations (NYCRR) 1203.3 (h)(2) 2 See Appendix A. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/03/multiple-dwelling-property-inspections-2018-ms-1DiNapoli Releases Report on Casinos' Impact on Upstate Local Tax Revenues
… collections, local governments did benefit, with the three small host towns receiving the most compared to the size of …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-releases-report-casinos-impact-upstate-local-tax-revenuesXI.18.D Sales and Compensating Use Tax Documentation – XI. Procurement and Contract Management
… documentation that must be submitted to the Office of the State Comptroller's (OSC) Bureau of Contracts to satisfy Tax Law § 5-a, which was added to the Tax Law under Part N of Chapter 60 of the Laws of 2004, and amended under Part L of Chapter 62 of the Laws of 2006. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18d-sales-and-compensating-use-tax-documentationState Comptroller DiNapoli Releases Municipal & School Audits
… York State Department of Transportation rated a town-owned bridge in poor condition in 2019. While officials have set aside $51,539 for bridge repairs, the highway superintendent estimates the … $1.4 million. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-auditsGlossary
… account where a parent or natural guardian is listed along with an account owner under the age of 18. Custodian A … to as co-owners, co-tenants or joint tenants. Back to top Notary Public A public officer constituted by law to serve … to be in writing. Many institutions, such as hospitals, banks and, in the United States, the Internal Revenue …
https://www.osc.ny.gov/unclaimed-funds/claimants/glossaryCohoes City School District – Budgeting (2016M-111)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting practices to determine if … June 30, 2015. Background The Cohoes City School District is located in the City of Cohoes in Albany County. The … operates five schools with approximately 1,900 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111Village of Hewlett Bay Park – Financial Management (2022M-30)
Determine whether the Village of Hewlett Bay Park Village Board adopted realistic budgets and monitored and effectively managed the fund balance
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hewlett-bay-park-financial-management-2022m-30Fonda-Fultonville Central School District – Reserves Management (2021M-157)
… Determine whether the Board of Education Board properly managed reserve funds …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157Gates-Chili Central School District - Financial Management (2019M-53)
… complete report - pdf] Audit Objective Determine whether the Board and District officials adopted realistic budgets … and reserves. Key Findings District officials circumvented the statutory limit on surplus fund balance by making more … million in appropriated fund balance as a funding source. The tax certiorari and unemployment insurance reserves were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53