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Opinion 88-22
… the opinion. SEWER DISTRICTS -- Construction (inclusion of park facilities as district expenses) PARK DISTRICTS -- Use (restrictions on nonresidents) PARKS … of fees) TOWN LAW, §§198, 202: The cost of construction of park facilities undertaken solely for the purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-88-22DiNapoli: State Should Recoup $11.7 Million from Special Education Contractors
… announced today his auditors found a total of $11.7 million in costs that should be recouped after examining … recommending the state recover approximately $85 million. The audits have led to 13 arrests and 11 guilty pleas as well as $18.6 million in court-ordered recoveries. DiNapoli’s investigators …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-state-should-recoup-117-million-special-education-contractorsDiNapoli: The South Bronx Sees Economic Growth Despite Pandemic Challenges
… The COVID-19 pandemic hit the South Bronx especially hard, but the area’s economy has shown … by New York State Comptroller Thomas P. DiNapoli. “The South Bronx was hard hit by the COVID-19 pandemic but was … of the pandemic, jobs and businesses grew faster in the South Bronx than the rest of the borough and city. This was …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-south-bronx-sees-economic-growth-despite-pandemic-challengesDayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… Although Company minutes include motions to "pay all bills," it is unclear what bills are being approved for payment. The majority of … Key Recommendations List in the Company minutes, the bills approved for payment by the membership, indicating the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialVillage of Fairport Urban Renewal Agency – Board Governance (2015M-196)
… through March 12, 2015. Background The Village of Fairport Urban Renewal Agency is an independent public benefit … corporation that was established to plan and undertake urban renewal projects in the Village of Fairport. The Agency … Village of Fairport Urban Renewal Agency Board Governance 2015M196 …
https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196Orleans County – Department of Social Services (2012M-222)
… processes Supplemental Nutrition Assistance Program (SNAP) applications accurately and in a timely manner. … documentation such as age, identity, income, shelter, or recertification. All 25 child care cases we reviewed were … duplicate payments. Ensure that the process for obtaining SNAP application/recertification documentation is consistent …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222Rockland Board of Cooperative Educational Services – Administrator Compensation, Financial Management and Purchasing (2017M-60)
Rockland Board of Cooperative Educational Services Administrator Compensation Financial Management and Purchasing 2017M60
https://www.osc.ny.gov/local-government/audits/boces/2017/12/15/rockland-board-cooperative-educational-services-administrator-compensationOswego School District Public Library – Selected Cash Receipts (2013M-397)
… 1, 2012 through August 31, 2013. Background The Oswego School District Public Library is located in Oswego County, and is part of … Board of Trustees who are elected by Oswego City School District residents. The Library’s operating … Oswego School District Public Library Selected Cash Receipts 2013M397 …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397State Comptroller DiNapoli Releases Audits
… Education Audit Initiative): Life Skills Home Training Tutorial Program for Preschoolers Inc. – Compliance With the …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-auditsNewfield Fire Company, Inc. - Internal Controls Over Financial Activity (2014M-346)
Newfield Fire Company Inc Internal Controls Over Financial Activity 2014M346
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/newfield-fire-company-inc-internal-controls-over-financialJohnsonville Fire District – Claims Processing (2017M-190)
… and separate from the Towns of Pittstown and Schaghticoke in Rensselaer County. The District is governed by an elected … eight claims totaling $3,459 that were properly paid in advance of audit. Key Recommendation Ensure that the audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/01/05/johnsonville-fire-district-claims-processing-2017m-190Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Procurement of School Food (2015M-358)
… Board of Cooperative Educational Services (BOCES) is an association of 16 component school districts. The … component districts educate approximately 11,700 students, is governed by a seven-member Board of Education elected by … and have taken steps to ensure that the bid process is not influenced by favoritism, extravagance, fraud or …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/delaware-chenango-madison-otsego-board-cooperative-educational-services-procurementRenaissance Academy Charter School of the Arts – Financial Operations (2016M-198)
… Board oversight of the School’s financial operations for the period July 1, 2014 through March 17, 2016. … to approximately 250 students, is located in the Town of Greece, Monroe County. The School, which is a public school … a seven-member Board of Trustees. Operating expenditures for the 2014-15 fiscal year totaled approximately $2.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198Town of Dayton – Audit Follow-Up (2019M-221-F)
… manage fund balance, as the town-wide (TW) general fund and TW highway fund had deficit unrestricted fund balances … during our audit period. The Board did not develop and adopt comprehensive written multiyear financial and capital plans and written fund balance and reserve fund …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-221-fDiNapoli: Office Has $14.5 Billion in Unclaimed Funds; Urges New Yorkers to Claim Lost Money
… In his annual report on unclaimed funds, DiNapoli released regional data on the total amount of unclaimed funds paid by … region ($42.6 million to 15,283 accounts) and the Hudson Valley ($31.6 million to 46,478 accounts). The majority of unclaimed funds accounts stem from old bank accounts but also include stocks, life insurance, …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-office-has-145-billion-unclaimed-funds-urges-new-yorkers-claim-lost-moneyVillage of Pulaski – Selected Village Operations (2013M-142)
… reserve, claims, annual audits and information technology for the period June 1, 2011, to January 31, 2013. Background … all serving two-year terms. Operating expenditures for the fiscal year ending in 2012 were $877,359 in the … of the Clerk-Treasurer. The Board does not monitor the remote access of software vendors or the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-pulaski-selected-village-operations-2013m-142Village of Catskill – Financial Condition (2014M-134)
… December 19, 2013. Background The Village of Catskill is located in the Town of Catskill in Greene County and has a population of 4,100. The five-member Board of Trustees is the elected legislative body responsible for the general … a comprehensive, multiyear financial and capital plan and it did not have any other mechanism to adequately address the …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-catskill-financial-condition-2014m-134City of Newburgh – Budget Review (B20-6-12)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … County, is authorized by Chapter 223 of the Laws of 2010 to issue debt not to exceed $15 million to liquidate the accumulated deficit in … The purpose of our budget review was to determine whether the significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/city/2020/11/13/city-newburgh-budget-review-b20-6-12Town of Lyndon – Purchasing (2013M-149)
… was to evaluate internal controls over purchasing for the period January 1, 2012, through April 26, 2013. Background …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149Opinion 95-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … one-time maintenance fee in connection with operation of village-owned cemetery) VILLAGES -- Powers and Duties … Whether a village in connection with the operation of a villageowned cemetery may impose a onetime maintenance …
https://www.osc.ny.gov/legal-opinions/opinion-95-18