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Village of Clayville – Board Oversight (2015M-115)
… Board’s oversight of the Village’s financial operations for the period June 1, 2013 through December 31, 2014. … elected five-member Village Board. Budgeted appropriations for the 2014-15 fiscal year were approximately $491,000. Key … accounts. Annual financial reports were not filed with OSC for the 2011-12 through 2013-14 fiscal years. The Board did …
https://www.osc.ny.gov/local-government/audits/village/2015/10/23/village-clayville-board-oversight-2015m-115Village of Fleischmanns – Water Fund (2013M-151)
… the financial management of the Village’s water fund for the period June 1, 2011, to March 13, 2013. Background … Mayor and four Trustees. The Village’s annual budget for the 2012-13 fiscal year was $953,000, which is funded … fees, and State and Federal aid. The water fund budget for the same period was $136,165. Key Findings The Board did …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151Upper Mohawk Valley Memorial Auditorium Authority – Procurement (2015M-304)
… audit was to assess the Authority’s purchasing procedures for the period January 1, 2014 through June 30, 2015. … during our audit period did not provide adequate guidance for purchases when competitive bidding was not required. Key … Ensure that complete and accurate minutes are kept for all Board proceedings; accept and approve only those …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/04/upper-mohawk-valley-memorial-auditorium-authority-procurement-2015m-304City of Olean Housing Authority – Board Oversight (2016M-93)
… evaluate Board oversight of certain financial activities for the period July 1, 2013 through January 5, 2016. … County. The Authority, which provides low-rent housing for qualified individuals, is governed by a seven-member Board of Commissioners. Appropriations for the operating budget for the 2015-16 fiscal year totaled …
https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93Hudson Housing Authority – Board Oversight (2016M-302)
… Board’s oversight of the Authority’s financial operations for the period July 1, 2014 through May 18, 2016. Background … of Hudson in Columbia County and provides low-rent housing for qualified individuals. The Authority is governed by a … two commissioners elected by tenants. The operating budget for the low-income housing program for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/10/28/hudson-housing-authority-board-oversight-2016m-302East Irondequoit Central School District - Financial Management (2019M-28)
… in encumbrances and improperly reserving $7.7 million for debt service. Recalculated surplus fund balance exceeded the statutory limit by 10 to 12 percentage points for the fiscal years 2015-16 to 2017-18. The District also … complies with statutory limits and use surplus funds for one-time expenditures, paying down debt or applying it to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28State Comptroller DiNapoli Releases School District Audits
… services. However, they did not always seek competition for professional services. Cherry Valley-Springfield Central … County) District officials did not always seek competition for the purchase of goods and services not subject to … procurement policy. Officials did not seek competition for the services procured from five professional service …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School District Audits
… School District – Transportation State Aid and Debt for Bus Purchases (St. Lawrence County The district did not apply for all transportation state aid for seven new bus acquisitions resulting in a potential …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-0DiNapoli: County Jail Inmates Received Improper Welfare and Unemployment Insurance Benefits
… individuals. Each county’s Department of Social Services (DSS) administers these programs, determines applicant … for monitoring their continuing eligibility. The DSS typically seek to suspend welfare benefits after a person … to April 24, 2012 received benefit payments of $3,964. The DSS never investigated the case during the incarceration. In …
https://www.osc.ny.gov/press/releases/2013/10/dinapoli-county-jail-inmates-received-improper-welfare-and-unemployment-insurance-benefitsDiNapoli Report Highlights Regional Education Trends
… revenues, such as property taxes, and less on state aid. For example, 68 percent of revenues for Long Island schools come from property taxes and other … Similarly, the Mid-Hudson Valley relies on property taxes for nearly two-thirds of its revenues. In contrast, local …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-report-highlights-regional-education-trendsDiNapoli: State Must Make Progress on Monitoring Drinking Water Contaminants
… or timely action to hold water systems accountable for required follow-up, such as notifying the public. Of the … lacked evidence that system operators notified the public for 58 violations (46 percent), including six with the … serious adverse health effects with short-term exposure, for which notification is required within 24 hours. For …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-state-must-make-progress-monitoring-drinking-water-contaminantsState Comptroller DiNapoli Releases Municipal & School Audits
… the costs to construct water districts was unfairly paid for by taxpayers not living in or receiving benefit from … State Aid BOCES officials did not properly claim state aid for a capital project. As a result, as of Jan. 31, 2024, five … not received $652,054 in state aid they were entitled to for the project, and two districts received $916,278 in aid …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Audits
… claims are allowable, supported and program related. For the three fiscal years ended June 30, 2018, auditors … in costs that did not comply with the requirements for reimbursement. Office of Children and Family Services … type of centralized standards, policies, or procedures for Local Districts to follow in supervising all direct …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-auditsNYS Comptroller DiNapoli: Wall Street's 2020 Bonuses Rose Amid Volatility
… all expectations. The early forecast of a disastrous year for financial markets was sharply reversed by a boom in … economic success.” DiNapoli estimates the 2020 bonus pool for New York City securities industry workers increased by … decline of 12 percent. The securities industry accounts for one-fifth of private sector wages in New York City, even …
https://www.osc.ny.gov/press/releases/2021/03/nys-comptroller-dinapoli-wall-streets-2020-bonuses-rose-amid-volatilityOpinion 2005-7
… provisions of section 99-t of the General Municipal Law, for the collection, either by payment in person or payment by … reduce the water supply so that it will be insufficient for the district or its inhabitants and all required … Law §99-t provides the necessary express authority for municipal corporations to contract with one or more banks …
https://www.osc.ny.gov/legal-opinions/opinion-2005-7Opinion 91-7
… squad) -- Fire Districts (when fire district may contract for emergency and general service) FIRE DISTRICTS -- … Service (circumstances in which district may contract for provision of) FIRE PROTECTION DISTRICTS -- Ambulance … TOWN LAW, §§190, 198(10-f), 209: A town may contract for an emergency medical service, a general ambulance …
https://www.osc.ny.gov/legal-opinions/opinion-91-7Opinion 98-9
… the town board to fix such a schedule of fees or charges for the services to be provided on a town-wide basis or … an ambulance district and contracted with a not-for-profit ambulance company to provide services within the … to the contract and that no provision has been made for the imposition of user fees on persons requesting the use …
https://www.osc.ny.gov/legal-opinions/opinion-98-9New York’s Economy and Finances in the COVID-19 Era
… Subscribe for Latest Updates The State Comptroller’s Office is … industry, the State’s largest employment sector, accounted for over 10 percent of job losses. Many jobs in these … services, with many higher-paid jobs, ranked second for net job loss, with a decline in excess of 155,000 over …
https://www.osc.ny.gov/reports/covid-19-december-2-2020DiNapoli: The South Bronx Sees Economic Growth Despite Pandemic Challenges
… The COVID-19 pandemic hit the South Bronx especially hard, but the area’s economy … Comptroller Thomas P. DiNapoli. “The South Bronx was hard hit by the COVID-19 pandemic but was resilient because of … being one of the neighborhoods in our borough hardest hit by COVID-19, we are seeing this community rebound as a …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-south-bronx-sees-economic-growth-despite-pandemic-challengesOpinion 92-18
… impose the "solid waste generation fee" as either a user charge or a benefit assessment. If the fee may be imposed as … a benefit assessment, you ask whether it is permissible to charge the fee to owners of only improved real property. You … May 1 through December 31, 1992. Initially, we note that a charge, although denominated a user fee or benefit …
https://www.osc.ny.gov/legal-opinions/opinion-92-18