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Opinion 88-21
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … to construct recreational building in which room(s) used for public meetings) VILLAGE LAW, §7-730(1): Park trust funds … an indoor recreation facility would fall within the meaning and intent of the term "recreation purposes". We …
https://www.osc.ny.gov/legal-opinions/opinion-88-21XII.6.B Land Acquisition Payments – XII. Expenditures
… letter, as necessary. In addition, OSC will also create and mail IRS Form 1099-S to the seller of the land for … (Claim for Payment – Purchase of Land or Property) and create a Regular Voucher using the Special Use Vendor ID … these steps to deposit funds into the eminent domain fund: Create a Regular Voucher using the Special Use Vendor ID and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6b-land-acquisition-paymentsCity of Olean – Budget Review (B1-15-2)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and … City of Olean Budget Review B1152 …
https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2Hunter-Tannersville Central School District – Financial Condition (2013M-376)
… Central School District is located in Greene County and is governed by the Board of Education, which comprises … has declined as a result of planned operating deficits and appropriating fund balance to finance the planned … continued appropriation of fund balance will deplete it, and District officials will have to identify other revenue …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/hunter-tannersville-central-school-district-financial-condition-2013m-376Village of Mexico – Financial Management (2023M-170)
… while the Village had over $1.1 million in surplus funds available at the end of 2022-23 to use toward …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170Village of Endicott – Budget Review (B4-13-8)
… in the Village’s tentative budget for the 2013-14 fiscal year are reasonable. Background The Village of Endicott, … to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8City of Olean – Budget Review (B1-13-2)
… appropriations be included in the respective equipment line items for each department in the general fund budget, …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2Chenango Valley Central School District – Budget Review (B4-13-11)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal … The Chenango Valley Central School District, located in Broome County, issued debt totaling $3.5 million to … deficit obligations are outstanding. Key Findings Based on the results of our review, in general, we found that the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11Norwood-Norfolk Central School District – Financial Management (2022M-129)
… surplus fund balance was $1.7 million, $0.7 million or 2.9 percentage points over the limit. Surplus fund balance must … range by $1.6 million to $2.1 million. Did not use $0.9 million restricted in a debt reserve to pay related debt as …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Sherburne-Earlville Central School District – Financial Management (2024M-61)
… officials are not presenting the District’s spending plan in a transparent and meaningful manner to taxpayers. In … the Board and District officials improve their financial management practices. Except as noted in Appendix A, District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Town of Gorham – Budgeting (2023M-181)
… Use historical trends and/or other known factors to develop and adopt annual budgets that contain more … revenue and expenditure estimates. Develop a plan to reduce the amounts of excessive unrestricted fund balance … officials agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181City of Olean – Budget Review (B1-14-1)
… personnel costs. Ensure that the potential water and sewer rate increases be authorized by the Common Council prior to the adoption of the budget. …
https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1Abandoned Property; Technical Cleanup Proposal
… Session 2017-2018: A.10118 (Weinstein) – Makes a variety of technical amendments to the abandoned property law. Memo … 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
… with hunting imagery: a dog chasing a fox inside the back, hunt horns with a stag's head and crossed firearms on the …
https://www.osc.ny.gov/unclaimed-funds/claimants/museum-or-military-abandoned-propertyComptroller DiNapoli Releases Municipal Audits
… by the department could not be accounted for. Following referral of these findings to the New York State Attorney …
https://www.osc.ny.gov/press/releases/2016/05/comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases Economic Report on the Bronx
… The COVID-19 pandemic hit the Bronx harder than any other borough by several measures, … The COVID19 pandemic hit the Bronx harder than any other borough by several measures …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-releases-economic-report-bronxDistribution of Utility Arrears in New York State
… impact of the devastating job losses incurred during the early months of the COVID-19 pandemic is a significant … impact of the devastating job losses incurred during the early months of the COVID19 pandemic is a significant …
https://www.osc.ny.gov/reports/distribution-utility-arrears-new-york-stateState Comptroller DiNapoli Releases Municipal & School Audits
… duties or implement compensating controls relating to non-payroll disbursements; establish procedures to detect and prevent duplicate payments from occurring; or … not adequately monitor cash receipts and disbursements. Due to the lack of oversight and compensating controls, there …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-audits-0State Contract and Payment Actions in December
… County. $1.1 million with United Paving Corp. for parking lot pavement at the Sagamore Children’s Psychiatric Center in …
https://www.osc.ny.gov/press/releases/2023/02/state-contract-and-payment-actions-decemberDiNapoli: Wall St. Profits Return to Pre-Pandemic Levels
… Wall Street’s pandemic boom came to an end in 2022, with pretax, first half profits of $13.5 … $31 billion earned in the same period last year, according to State Comptroller Thomas P. DiNapoli’s annual report on … fueled in part by the extraordinary federal response to the pandemic were not sustainable,” DiNapoli said. “The …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-wall-st-profits-return-pre-pandemic-levels