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Hampton Bays Union Free School District - Claims Processing (2018M-68)
… Determine whether claims were adequately documented, for appropriate purposes and properly audited and approved … payment. Key Findings The claims auditor approved claims for payment for purchases containing confirming purchase orders. The …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/hampton-bays-union-free-school-district-claims-processing-2018m-68Chenango Bridge Fire Company – Cash Receipts and Disbursements (2014M-300)
… to review controls over cash receipts and disbursements for the period January 1, 2013 through September 8, 2014. … Chenango to provide fire protection services. Expenditures for 2013 totaled approximately $234,000. Key Finding … to verify the amounts that should have been collected for fund-raising events. Key Recommendation Consider …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/chenango-bridge-fire-company-cash-receipts-and-disbursementsMadison County Probation Department – Restitution Payments and Revenues (2014M-093)
… whether probation supervision fees were being collected for the period of January 1 through December 31, 2013. … The Probation Department is the designated agency for collection of court-ordered restitution and surcharges for probation and non-probation cases. Key Finding Department …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/madison-county-probation-department-restitution-payments-and-revenues-2014m-093Village of Sharon Springs – Water Accountability (2014M-148)
… of our audit was to review the Village’s water operations for the period June 1, 2012 through March 10, 2014. … a five-member Board of Trustees. Budgeted appropriations for the 2013-14 fiscal year totaled $686,730. Key Finding … Key Recommendation Develop written policies and procedures for determining water accountability, including reconciling …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-sharon-springs-water-accountability-2014m-148Town of Kingsbury – Water Fees (2016M-400)
… The purpose of our audit was to review the Town’s process for billing and collecting water fees for the period January 1, 2015 through August 31, 2016. … by an elected five-member Town Board, which is responsible for overseeing Town operations, including establishing water …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kingsbury-water-fees-2016m-400Opinion 89-28
… a general map, plan, and report); (of preliminary study) WATER DISTRICTS -- Improvement of Facilities … of facilities) -- Water Supply (financing water study) GENERAL MUNICIPAL LAW, §99-d: A town board may … inquiry concerning the financing of a proposed town water study and the allocation of the cost of a new water storage …
https://www.osc.ny.gov/legal-opinions/opinion-89-28Opinion 88-14
… Funds (county prisoners) ABANDONED PROPERTY LAW, §§600, 1310; CIVIL PRACTICE LAW AND RULES, §§208, 210, 213; … FINANCE LAW, §128; SURROGATES COURT PROCEDURE ACT, §§1219, 1310, 2222, 2223, 2224: Unclaimed property held by a sheriff … abandoned property and disposed of pursuant to section 1310 of the Abandoned Property Law, or paid into the general …
https://www.osc.ny.gov/legal-opinions/opinion-88-14Opinion 90-60
… Municipal Law, §120-w. This is in reply to your request for our opinion concerning a proposed method of financing the … a trustee created to hold title to the facility. We assume for purposes of this opinion that the "lease" agreement … from entering into an installment purchase contract for the purchase of realty because section 109-b(2) expressly …
https://www.osc.ny.gov/legal-opinions/opinion-90-60Opinion 94-9
… that bear on the issues discussed in the opinion. OFFICIAL NEWSPAPER -- Designation of (publication not registered as second-class matter but designated as official newspaper prior to 1940) PUBLIC OFFICERS LAW, §70-a; GENERAL … §60(a): A publication which was designated as an official newspaper of a village from prior to 1940 through 1970, and …
https://www.osc.ny.gov/legal-opinions/opinion-94-9Brownfield Cleanup Program
To determine whether the Department of Environmental Conservation DEC is effectively administering and monitoring the Brownfield Cleanup Program in accordance with requirements
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/brownfield-cleanup-programState Agencies Bulletin No. 682
… Section 131.5 and clarifies the computation of salaries for certain employees who move from unallocated or … to statutorily graded positions. The legislation calls for a new option for calculating salaries for affected employees in addition …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/682-implementation-new-method-calculating-salaries-employees-upon-movementState Comptroller DiNapoli Releases Municipal & School Audits
… at 21 school districts that had 26,099 enrolled students for the 2023-24 school year properly identified, reported or … outlets as required by state law and DOH regulations. For these 21 districts, auditors determined that none sampled … and tested or exempted all required potable water outlets for lead contamination, only one developed and maintained a …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… have been issued. Department of Financial Services – Virtual Currency Licensing (Follow-Up) (2022-S-18) The … trillion in assets as of December 31, 2024, including 22 virtual currency licenses with assets totaling more than $404 … New York Codes, Rules and Regulations Title 23, Part 200 – Virtual Currencies requires businesses to obtain a license …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-auditsDiNapoli: State Faces $34.3 Billion Cumulative Budget Gap Through State Fiscal Year 2029
… by the Division of the Budget (DOB). When accounting for recent federal actions, the gaps as a share of spending … spending. “The Financial Plan paints a challenging picture for the state that will only grow more problematic with the … would represent 44.1% of projected All Funds disbursements for the year. When spending on the Essential Plan is included …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-faces-343-billion-cumulative-budget-gap-through-state-fiscal-year-2029DiNapoli: State Missing Nearly $2.4 Million in Uncollected Tolls
… Bridge and Tunnel Authority (TBTA) and it is likely to increase. Even when uncollected tolls can be billed, law firms hired to collect outstanding tolls and fees have not been … by State Comptroller Thomas P. DiNapoli found. "More needs to be done to ensure that those using our bridges and tunnels …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-state-missing-nearly-24-million-uncollected-tollsOpinion 2000-9
… and authorized fringe benefits (see, e.g. 1988 Opns St Comp No. 88-64, p 126; 1985 Opns St Comp No. 85-13, p 15; cf. 1989 Opns St Comp No. 89-27, p 63; 1987 Opns St Comp No. 87-8; p 13). It …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9Ashville Fire District – Procurement and Board Oversight (2025M-81)
… trust. The board of commissioners is also responsible for the overall financial management and safeguarding of the … 2025, the District paid $254,700 on two purchase contracts for fire trucks that were subject to competitive bidding … totaling $796,200. Although the Board advertised for bids for each truck, the bidding requirements were …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ashville-fire-district-procurement-and-board-oversight-2025m-81Cicero Volunteer Fire Department - Financial Activities (2025M-138)
… Did Cicero Volunteer Fire Department Department officials ensure that financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/cicero-volunteer-fire-department-financial-activities-2025mDiNapoli: Cyberattack Complaints in New York Rise 53%
… Cyberattack complaints in New York state increased 53% between 2016 and 2022, jumping from 16,426 incidents in 2016 to 25,112 in … Cyberattack complaints in New York state increased 53 between 2016 and 2022 jumping from 16426 incidents in 2016 to 25112 in …
https://www.osc.ny.gov/press/releases/2023/10/cyberattack-complaints-in-new-york-rise-53-percentState Comptroller DiNapoli Releases Audits
… Agriculture (USDA). The program provides rental subsidies for low-income elderly and family tenants residing in … that HTFC is making program payments to property owners for the correct number of units and that units and projects … properly by project owners, but found opportunities for HTFC to better ensure it receives all the information it …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-audits