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LinkNYC Program Revenues and Monitoring
… connectivity providers (Consortium) to replace an aging network of public pay telephones (PPTs or payphones) with … over $500 million in revenue over the program’s first 12 years. The Agreement detailed the required annual fee … to collect the outstanding revenue of approximately $60.3 million, plus $8.63 million in interest, that has accrued …
https://www.osc.ny.gov/state-agencies/audits/2021/07/30/linknyc-program-revenues-and-monitoringDiNapoli: Major Retailers Agree to Stronger Supplier Oversight
… Dollar Store are helping to make progress, but there’s a lot more work to do. I firmly believe that greater …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-major-retailers-agree-stronger-supplier-oversightState Comptroller DiNapoli Releases Municipal Audits
… are segregated. As a result, the administrative assistant bills, receives and records cash receipts and reconciles bank … work. Ithaca Area Wastewater Treatment Facility – Energy Cost Savings (Tompkins County) During the audit … in biogas production from 2013 through 2015 and achieved a net total of $211,000 in energy cost savings. Town of …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-municipal-auditsAndover Central School District – Internal Controls Over Reserve Funds (2013M-162)
… Background The Andover Central School District is located in Allegany and Steuben Counties. The District is governed by … limited. Currently the District has more than $1 million in a debt service reserve that District officials could not … with any outstanding debt, and more than $1.1 million in general fund reserves that exceeded reasonable needs of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-fundsLaFargeville Central School District – Financial Condition (2016M-216)
… April 30, 2016. Background The LaFargeville Central School District is located in the Towns of Alexandria, … in Jefferson County. The District, which operates one school with approximately 560 students, is governed by an … LaFargeville Central School District Financial Condition 2016M216 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216Niskayuna Central School District – Financial Condition (2012M-218)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2010, to March 31, 2012. Background The Niskayuna Central School … of fund balance in excess of the amount actually available to fund operations resulted in an unassigned fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/01/niskayuna-central-school-district-financial-condition-2012m-218West Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
… August 12, 2014. Background The West Ghent Volunteer Fire Company provides fire protection services in parts of the Towns of Ghent and Claverack in Columbia County. The Company is governed by an elected three-member Board of Trustees. As of the end of the 2013 fiscal year, the Company received approximately $160,800 in revenue and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016mMonticello Joint Fire District – Fiscal Operations (2017M-80)
… 2015 through January 17, 2017. Background The Monticello Joint Fire District is a district corporation of the State, … Monticello Joint Fire District Fiscal Operations 2017M80 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80DiNapoli: Affordable Housing Developments Need Better Oversight to Address Unsafe Conditions
… housing developments overseen by the New York City Department of Housing Preservation and Development (HPD) … holiday-related payments. “Even in the face of New York City’s affordability crisis, my audit found troubling … HPD oversees 92 Mitchell-Lama developments in the city with 46,787 apartments and is responsible for ensuring …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-affordable-housing-developments-need-better-oversight-address-unsafe-conditionsGorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… of our audit was to review the District’s multiyear planning for the period July 1, 2014 through March 23, 2016. … GorhamMiddlesex Central School District Multiyear Planning 2016M177 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177Williamsville Central School District – Financial Management (2016M-274)
… audit was to review the District’s financial management for the period July 1, 2012 through June 3, 2016. Background … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $178.2 million. Key Findings For the 2012-13 through 2015-16 fiscal years, District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274Oswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… District’s financial condition and nonresident tuition for foster students for the period July 1, 2014 through December … not have an effective process to identify all nonresident foster students receiving educational services and bill their … and communicate procedures to ensure that nonresident foster students are properly identified and that accurate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterReal Property Tax Exemptions Administration (2017-MR-4)
… whether town assessors were properly administering select real property tax exemptions for the period January 1, 2016 through December 31, 2016. Background All real property in New York is subject to taxation unless specific legal provisions grant it exempt status. Real property tax exemptions are granted on the basis of many …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4Otego-Unadilla Central School District – Financial Condition (2013M-84)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2011, to January 22, 2013. Background The Otego-Unadilla Central … results of the District’s operations were reasonably close to the estimates each year, the cumulative effect of these …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84Bolton Central School District – Financial Condition (2013M-58)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2009, to November 30, 2012. Background The Bolton Central School … a total exceeding $2.1 million over a three-year period to help finance the ensuing year’s operations, the District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58DiNapoli: Former Old Field Treasurer Pleads Guilty in $60,000 Theft of Village Funds
New York State Comptroller Thomas P DiNapoli announced the guilty plea today in Suffolk County Court of former Old Field treasurer Andrea Brosnan to grand larceny for stealing nearly $60000 from the village
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-former-old-field-treasurer-pleads-guilty-60000-theft-village-fundsBeacon City School District – Claims Auditing (2016M-20)
… to examine the claims audit function for the period July 1, 2014 through September 30, 2015. Background The Beacon …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20Tompkins County Industrial Development Agency – Board Oversight (2015M-33)
… The purpose of our audit was to review the IDA’s process for approving, monitoring and reporting projects for the … is an independent public benefit corporation created under New York State General Municipal Law. The IDA is … from those business that fall short of performance goals in compliance with TCIDA’s recapture policy. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardOpinion 90-43
… laws of [1978] .... Read literally, this provision would permit the payment of the death benefit to the member's … during their widowhood. This amendment was intended to permit the widow or widower to remarry without having the … Laws of 1982 amended subdivision (a) of section 208-f to permit the payment of the death benefit to the deceased …
https://www.osc.ny.gov/legal-opinions/opinion-90-43Opinion 96-23
… fee for filing, recording or indexing any paper, document, map or proceeding filed, recorded or indexed for the county, … transcript, certification or copy of any paper, document, map or proceeding to be used for official purposes. It is a …
https://www.osc.ny.gov/legal-opinions/opinion-96-23