Search
LaFayette Central School District – Reserves (2013M-387)
… funds over multiple fiscal years, they can be considered de facto reserve funds. The District did not have a plan for … or funding reserves. Take remedial action to ratify the de facto reserves by adopting appropriate resolutions. Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387Newstead Fire Company –Internal Controls (2014M-92)
… The purpose of our audit was to assess the adequacy of Company financial controls for the period January 1, 2012 … through February 18, 2014. Background The Newstead Fire Company is a volunteer organization located in the Town of Newstead in Erie County. The Company contracts with the Town to provide fire protection …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/27/newstead-fire-company-internal-controls-2014m-92Hoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)
… of Audit The purpose of our audit was to assess Fire Company controls over financial activities for the period … June 30, 2013. Background The Hoags Corners Volunteer Fire Company is located in Rensselaer County and provides fire … to the residents of Hoags Corners Fire District No. 1. The Company’s revenues for the 2012 fiscal year totaled $68,360 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09Hadley-Luzerne Central School District – Financial Condition (2012M-188)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … The Hadley-Luzerne Central School District is located in Saratoga and Warren Counties. The District has a current … is prudent. However, the District’s budgets did not cut revenues at the same pace. The District has …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188DiNapoli: Under New Tax Cap Calculation, School District Tax Levy Growth Near Zero
… for school districts will be capped at 0.12 percent above current levels for the 2016-17 fiscal year, according to data … less in allowable levy growth in 2016-17 than during the current fiscal year. For the list of allowable tax levy … for school districts will be capped at 012 percent above current levels for the 201617 fiscal year according to data …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-under-new-tax-cap-calculation-school-district-tax-levy-growth-near-zeroDiNapoli: Statewide Local Sales Tax Collections Down 7.1 Percent in November
Local government sales tax collections declined by 71 percent in November compared to the same month last year according to State Comptroller Thomas P DiNapoli Novembers sales tax collections totaled $13 billion for local governments statewide $102 million less than in November 2019
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-statewide-local-sales-tax-collections-down-71-percent-novemberDiNapoli: Public Drinking Water Needs More Protection
… New York's public water supplies need stronger protections to ensure clean drinking water and prevent contamination that could result in health problems, according to a report released today by … New Yorks public water supplies need stronger protections to ensure clean …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-public-drinking-water-needs-more-protectionOpinion 98-20
… the issues discussed in the opinion. FIRE COMPANY -- Fire Police Squads (qualification for appointment to) FIRE … of minimum service requirement for appointment to fire police squad) GENERAL MUNICIPAL LAW, §209-c; TOWN LAW, … otherwise qualified individual may be assigned to a fire police squad immediately upon becoming a member of a fire …
https://www.osc.ny.gov/legal-opinions/opinion-98-20Opinion 91-51
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- … moneys collected as user fees and benefit assessments on behalf of a county sewer district. County sewer districts … means of special ad valorem levies (County Law, §270) or on a benefit assessment basis (County Law, §271). The county …
https://www.osc.ny.gov/legal-opinions/opinion-91-51State Comptroller DiNapoli Releases School District Audits
… today announced the following school district audits have been issued. Alexandria Central School District – … of the next year’s budget. In addition, district officials have not developed a long-term financial plan or a … today announced the following school district audits have been issued …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… from application stores. Town of Greenwich – Purchasing (Washington County) Town officials generally did not seek …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Announces $500 College Savings Sweepstakes
… Thomas P. DiNapoli announced today a $500 sweepstakes to help a lucky New Yorker plan ahead for college. Winnings from the sweepstakes will be … 529 College Savings Program, an investment tool designed to help families save for college, is overseen by DiNapoli’s …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-announces-500-college-savings-sweepstakesOpinion 88-66
… .: A school district may obtain a copyright on a computer program developed by an employee of the school district. STATE CONSTITUTION, ARTICLE … program if the employee is paid from funds derived from a federal program? May a school district sell its copyright or …
https://www.osc.ny.gov/legal-opinions/opinion-88-66Opinion 88-34
… and 133. Thus, we expressed the opinion that a public hearing was required pursuant to Town Law, §130 and that … of Vehicle and Traffic Law, §1640(a)(6), neither a public hearing on notice nor publication are required with respect … take effect immediately upon adoption without notice or hearing. Thus, while 21 Opns St Comp, 1965, p 532 pertains to …
https://www.osc.ny.gov/legal-opinions/opinion-88-34Medicaid – Federal Funding and New York
… Number 93778 is a health insurance entitlement program for lowincome adults and children …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaid-nycOpinion 90-1
… MUNICIPAL FUNDS -- Appropriations and Expenditures (use of commercial hazardous waste facility assessments); … a town imposes an assessment on the gross receipts of a commercial hazardous waste facility, the proceeds must be … the imposition of an assessment on the gross receipts of a commercial hazardous waste facility must be applied to a …
https://www.osc.ny.gov/legal-opinions/opinion-90-1State Comptroller DiNapoli Releases Municipal & School Audits
… which hindered its ability to monitor the town’s financial condition, including fund balance and balance … accounted for the majority of the non-weekend overtime hours and 63% of these costs totaling $89,667. Additionally, … notify their local health department directly, within one business day of receiving testing results showing the 19 …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases State Audits
… several steps to update its procedures to address problems with contractor cost claims that were identified prior to … contractor expenses are program appropriate and consistent with contract requirements. Department of Health (DOH): … low-income tenants. However, auditors found higher earners with apartments and several areas that could use improvement. …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-state-audits-0State Comptroller DiNapoli Releases State Audits
… several steps to update its procedures to address problems with contractor cost claims that were identified prior to … contractor expenses are program appropriate and consistent with contract requirements. Department of Health (DOH): … low-income tenants. However, auditors found higher earners with apartments and several areas that could use improvement. …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-state-auditsNY ABLE Program Helps New Yorkers With Disabilities Cover Costs
… Executive Marcus Molinaro urged local residents to sign up for a new savings plan, called the New York Achieving a … DiNapoli and Molinaro today met with area residents, not-for-profit organizations and county government employees to … to individuals with disabilities and families as they plan for the future," DiNapoli said. "Ensuring a loved one's …
https://www.osc.ny.gov/press/releases/2017/12/ny-able-program-helps-new-yorkers-disabilities-cover-costs