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South Butler Fire District – Board Oversight of Financial Operations (2020M-155)
… action. Appendix B includes our comments on issues raised in the District’s response. … Determine whether the South …
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)
… fund one-time expenditures, fund needed reserves or reduce property taxes. Adopt realistic budgeted appropriations to ensure that the tax levy is not higher than required. … Cohoes City School …
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)
… in appropriated fund balance as a funding source. The tax certiorari and unemployment insurance reserves were … million as of June 30, 2018. The Board increased real property taxes by $2.6 million over the last three years …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … activities before turning over the cash to the treasurer for deposit. Further, at least two board members review bank statements for reasonableness of deposits and compare check images to …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-0City of Amsterdam – Budget Review (B20-5-8)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s adopted budget for 2020-21. Background Chapter 531 of …
https://www.osc.ny.gov/local-government/audits/city/2020/09/25/city-amsterdam-budget-review-b20-5-8Opinion 2004-2
… of town board member as lessor of real property leased to gravel vendor) -- Interest in Contracts (town board member whose spouse leases real property to gravel vendor) -- Leases (by spouse of town board member to gravel vendor) -- Purchase and Sales (purchase of gravel …
https://www.osc.ny.gov/legal-opinions/opinion-2004-2Opinion 92-40
… produce revenue for general purposes) COUNTY LAW, §226-b: A county may establish rates or fees for the use of a county … the general cost of county government. This is in reply to your letter concerning user fees imposed for the use … §226-b(2) authorizes the legislative body of the county, by resolution, to establish schedules of rates or fees to be …
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 … Economic Injury Disaster Loans (EIDLs) and the Small Business Administration’s Loan Forgiveness programs, while …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-nyc-retail-sector-battered-pandemicAbandoned Property; Technical Cleanup Proposal
Makes a variety of technical amendments to the abandoned property law
https://www.osc.ny.gov/legislation/abandoned-property-technical-cleanup-proposalMuseum or Military Abandoned Property
… N/A NYS Military Museum 61 Lake Avenue Saratoga Springs, NY 12866 03/02/12 2 One (1) World War I medal. Great War for … N/A NYS Military Museum 61 Lake Avenue Saratoga Springs, NY 12866 03/12/12 3 *Bronze Star Medal-Military *Purple … * Purple Star lapel pins-Military *Silver Star Medal *NY Conspicuous Service Cross-Military *US Army Silver colored …
https://www.osc.ny.gov/unclaimed-funds/claimants/museum-or-military-abandoned-propertyDiNapoli: Statewide Foreclosure Activity Still Well Above Prerecession levels
… Foreclosed properties displace families and weigh heavily on local communities, reducing property values and eroding … properties to productive use. DiNapoli previously reported on the foreclosure problem in 2012, highlighting the impact on local governments in New York state. Read the report The …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-statewide-foreclosure-activity-still-well-above-prerecession-levelsComptroller DiNapoli Releases School Audits
… and increased accountability, it’s critical that schools make every dollar count,” DiNapoli said. “By auditing school …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … aid which may not be realized. In addition, appropriations for overtime may not be sufficient. Finally, metered water … justices did not ensure that court moneys were accounted for. The court did not properly prepare bank reconciliations …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… the deficit, and planned to raise water and sewer rates to make up the difference. The village’s tentative budget …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-1Approved State Contracts and Payments
… of surplus property at 170 E. 210th Street in the Bronx, a former Office of Children and Family Services residential … the Purchase Housing Corporation II for development of a new dormitory. State University of New York - Upstate … Inc. for scanning workers' compensation paperwork. Payment Rejections and Other Cost Recoveries The …
https://www.osc.ny.gov/press/releases/1018/01/approved-state-contracts-and-paymentsOpinion 95-25
… pursuant to chapter 53 of the Laws of 1995 from a county, city or village which levies real property taxes in excess of … in reply to your inquiry concerning the State Comptroller's authority to withhold local assistance from a county, city … payments to local governments. The provisions of the new section 72(2)(a) established "within the general fund a …
https://www.osc.ny.gov/legal-opinions/opinion-95-25Medicaid Program – Improper Medicaid Payments for Recipients in Hospice Care
… 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 … and physician services, medical social services, drugs for symptom control and pain relief, counseling, and physical …
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
… regarding the Metropolitan Transportation Authority’s July Financial Plan . “The MTA’s revised ridership … has been saying since September 2021 : the MTA is facing major risks to its operating revenue streams as costs …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-statement-mtas-july-financial-planOpinion 91-10
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. WORDS AND PHRASES -- "In the same manner and at the same time as town taxes" (as …
https://www.osc.ny.gov/legal-opinions/opinion-91-10