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Oswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… our audit was to review the District’s financial condition and nonresident tuition for foster students for the period … the City of Oswego, the Towns of Minetto, Oswego, Scriba and Volney in Oswego County and the Town of Sterling in Cayuga County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterCity of Lockport – Independent Audit Services (2014M-238)
… services because they did not use a request for proposal (RFP) process to solicit written proposals for audit services. … proposals to ensure that all requirements set forth in the RFP process are met. Establish an audit committee to oversee …
https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238Belleville-Henderson Central School District – Financial Condition (2016M-46)
… The Belleville-Henderson Central School District is located in the Towns of Adams, Ellisburg and Henderson in Jefferson … included appropriated fund balance that was not needed as a funding source because the Board and District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46Town of Eastchester – Parking Ticket Collections (2012M-246)
… for parking violations. Key Findings The Court’s parking ticket collection rate exceeded 85 percent during fiscal … August 28, 2012, they still remained on the unpaid parking ticket record. Town officials stated that parking ticket revenue is not included in the budget as a revenue …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-eastchester-parking-ticket-collections-2012m-246Opinion 92-2
… cost involved in procuring the use of fire hydrants is a charge against the fire district to be paid by fire district … in said zone or zones, which are not to be a general charge against all of the property of the fire district, and … benefit to a zone within the fire district is to be a charge only on those properties included within the zone. …
https://www.osc.ny.gov/legal-opinions/opinion-92-2Comptroller DiNapoli Releases Annual Review of MTA Finances
… Transportation Authority (MTA) projects large operating budget gaps and has significant unfunded capital needs. With … questions regarding the MTA’s plan to balance its 2020 budget and narrow the out-year budget gaps, according to New York State Comptroller Thomas …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-annual-review-mta-financesOpinion 2000-18
… to the joint fire district. This is in response to your request for our opinion with respect to several issues … Request for our opinion with respect to several issues …
https://www.osc.ny.gov/legal-opinions/opinion-2000-18DiNapoli Releases Bond Calendar for the Third Quarter
… scheduled for September. The anticipated new issuances in the third quarter compare to past planned new issuances of … City of New York – a bond sale of up to $800 million in tax-exempt fixed rate bonds in September. Dormitory Authority of the State of New York – …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-releases-bond-calendar-third-quarterOpinion 90-39
… A town may not impose a special tax or other charge on behalf of a fire district on properties which are … pursuant to its home rule authority, may impose a fee or charge on behalf of a fire district, we note that Municipal … why a town could not exercise such authority to impose a charge or a fee for fire protection. Although we have …
https://www.osc.ny.gov/legal-opinions/opinion-90-39Opinion 99-15
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Taxes and Assessments … exempt therefrom by law. The term "taxation" is defined, in pertinent part, as a "charge imposed upon real property by … Opns St Comp, No. 80-334, p 98). The proposed reduction in real property taxes would be tantamount to the village …
https://www.osc.ny.gov/legal-opinions/opinion-99-15Contract Award and Performance
… (NYSERDA) awarded procurement contracts according to prescribed policies and procedures. We also determined … NYSERDA awarded procurement contracts according to prescribed policies and p …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/contract-award-and-performanceNew York State Health Insurance Program – Payments by Empire BlueCross for Hospital Services for Ineligible Members
… Objective To determine whether Empire BlueCross paid hospital claims for members who were not eligible. The audit … with Empire BlueCross (Empire) to administer the plan’s hospital benefits. From January 1, 2014 through December 31, 2018, Empire processed and paid about 6 million hospital claims totaling $13 billion. A coordinated effort is …
https://www.osc.ny.gov/state-agencies/audits/2020/08/18/new-york-state-health-insurance-program-payments-empire-bluecross-hospital-servicesFormer Village of Candor Mayor Pleads Guilty to Stealing From the Village
… to interest free loans from the people who elected him,” DiNapoli said. “His theft of public funds is … bank account for his personal use. The withdrawals were recorded as “Mayor’s Discretionary” or “ATM Withdrawal” in …
https://www.osc.ny.gov/press/releases/2025/01/former-village-candor-mayor-pleads-guilty-stealing-villageDiNapoli: Second Former Mechanic at State Police Garage Pleads Guilty to Felony
… State Comptroller Thomas P. DiNapoli, Madison County District Attorney William Gabor and New York … to our partnership with the New York State Police and the Madison County District Attorney’s Office, he has been … Rapasadi appeared before Judge Patrick O’Sullivan in Madison County Court. He is due back in court on Dec. 2. …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-second-former-mechanic-state-police-garage-pleads-guilty-felonyOpinion 2000-9
… agency may compensate its executive director by an annual salary plus an additional lump sum amount determined … agency may compensate its executive director by an annual salary and an extra lump sum amount at the end of the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9DiNapoli: Audit Reveals Problems with Volunteer Firefighters’ Benefit Program
… Several fire districts are not accurately calculating credits for … benefit program established by municipalities and fire districts to recruit and retain active fire service volunteers. Approximately 600 fire districts and … Several fire districts are not accurately calculating credits for …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-audit-reveals-problems-volunteer-firefighters-benefit-programOpinion 88-72
… or statutory amendments that bear on the issues discussed in the opinion. SEWER DISTRICTS -- Establishment (of town … LAW, §250; TOWN LAW, §§190, 209: The establishment of a county sewer district would not necessarily preclude the … of a town sewer district within the county district. This is in reply to your inquiry regarding the formation of a town …
https://www.osc.ny.gov/legal-opinions/opinion-88-72Oversight of Select High-Technology Projects
To determine if Empire State Development ESD adequately monitors selected hightechnology hightech economic development programs and projects it oversees a
https://www.osc.ny.gov/state-agencies/audits/2020/08/21/oversight-select-high-technology-projectsSelected Aspects of Toll Collections
… January 2019, the Authority reported $775 million, $649 million, and $804 million in tolls and related revenues, …
https://www.osc.ny.gov/state-agencies/audits/2023/05/26/selected-aspects-toll-collectionsTown of Hartwick – Water District Operations (2017M-250)
… to some District users. Key Recommendations Continue working with engineers to resolve remaining water meter …
https://www.osc.ny.gov/local-government/audits/town/2018/05/04/town-hartwick-water-district-operations-2017m-250