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Opinion 94-18
… in the opinion. VILLAGES -- Powers and Duties (conveyance for nominal consideration to private not-for-profit … or for nominal consideration. You ask whether it is necessary for the members of a village volunteer fire … no further action by members of the fire companies is necessary to establish a separately incorporated fire …
https://www.osc.ny.gov/legal-opinions/opinion-94-18Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Bellmore-Merrick Central High School District , … years 2012-13 through 2014-15 that appropriated a total of $17.4 million in fund balance and $7 million in reserve … by $21.3 million over the three-year period, most of the appropriated fund balance was not used. As a result, …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-1Yaphank Fire District – Claims Processing (2013M-51)
The purpose of our audit was to examine the claims auditing process for the period January 1 2012 to December 31 2012
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/31/yaphank-fire-district-claims-processing-2013m-51Town of Riverhead – Allocation of Administrative Costs (2012M-247)
… to other departments and districts accounted for in other funds. However, we found that the allocation method is not … of the $2,980,750 that was allocated in 2012 to 11 funds. Key Recommendations Continue to develop an allocation …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247DiNapoli Report Looks at New York City Metro Area's Import and Export Economies
… make up more than 12% of total exports from the area. Hong Kong, Mexico and the United Kingdom round out the top five …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-report-looks-new-york-city-metro-areas-import-and-export-economiesSaratoga County – Financial Condition (2013M-235)
… our audit was to review the County’s financial condition for the period January 1, 2010, to May 31, 2013. Background … and has a population of approximately 220,000. The County is governed by the Board of Supervisors which comprises 23 … budget for Maplewood Manor Nursing Home is approximately $26 million, funded primarily by resident service revenue and …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/saratoga-county-financial-condition-2013m-235Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately and effectively." Canaseraga … which included overestimated appropriations. The budgets for fiscal years 2011-12 and 2012-13 called for using a total …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … has about 4,900 violation cases unresolved since 2004, with minimum fines due totaling $440,000. Collecting the fees …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Coxsackie – Supervisor’s Records and Reports (Greene … and staff support services to LCIDA for the last quarter of 2023 and for 2024. However, the board did not ensure the … it might have identified and corrected these errors. Town of Alden – Town Supervisor (Erie County) The former …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Debt Adding to MTA's Financial Pressures With Riders and Fare Revenue Slow to Return
… not return faster than the MTA projects, or if new sources of revenue are not found, rising debt payments could force … budgets through 2025. By 2026, the MTA faces a budget gap of over $2 billion and could, as a last resort, have to … system’s resiliency, so that it has a clear understanding of which projects are critical and which can be delayed if …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-debt-adding-mtas-financial-pressures-riders-and-fare-revenue-slow-returnUnified Court System Bulletin No. UCS-76
… processing of the 2003 Factor Change Adjustment payment for Judges and provide agencies with additional information and procedures pertaining to this … and the Office of the State Comptroller, a new method for paying judges will be implemented by the end of calendar …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-76-2003-factor-change-adjustment-payment-judgesComparison of PFRS Benefits
… if employer offers a non-contributory plan. Article 14: 3% for 25 years or until retirement, whichever is earlier. 3% … reduced benefits between age 55 and 62 (see Reductions for Early Retirement below). Article 11: Members in special … reduced benefits between age 55 and 62 (see Reductions for Early Retirement below). Article 14: Normal retirement with …
https://www.osc.ny.gov/retirement/employers/comparison-pfrs-benefitsOpinion 2000-19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Exempt Volunteer Firemen's Benevolent Association (use of tax monies to install an elevator accessible to disabled … foreign fire insurance tax monies to pay for installation of an elevator …
https://www.osc.ny.gov/legal-opinions/opinion-2000-19Opinion 92-53
… or statutory amendments that bear on the issues discussed in the opinion. [Edited for Publication] SALES TAX -- … In the absence of a sales tax agreement between a county and all of the cities within the county, the State … county after the city's sales tax ceases to be effective. With respect to whether the State Comptroller's approval is …
https://www.osc.ny.gov/legal-opinions/opinion-92-53State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits were … New York State Comptroller Thomas P DiNapoli today announced the following local government audits …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-auditsVillage of Franklin – Fund Balance Management (2018M-13)
… Purpose of Audit The purpose of our audit was to determine whether the Board effectively … 1, 2016 through November 10, 2017. Background The Village of Franklin is located in the Town of Franklin in Delaware … Village of Franklin Fund Balance Management 2018M13 …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13State Agencies Bulletin No. 2128
… bulletin is to notify agencies of the new NYS-Ride pre-tax parking deduction code, 511. Affected Employees Employees … The NYS-Ride program is expanding to add a new NYS pre-tax parking deduction. This expansion will allow qualified … to $300 per month in pre-tax dollars related to qualified parking expenses. This is in addition to the $300 maximum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2128-new-deduction-code-511-new-york-state-nys-ride-pre-tax-parkingTown of Caroline – Renewable Energy (2013M-325)
… Purpose of Audit The purpose of our audit was to examine the Town’s energy usage for Town … 1, 2010 through September 18, 2013. Background The Town of Caroline is located in Tompkins County. The Town is … The purpose of our audit was to examine the Towns energy usage for Town …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-caroline-renewable-energy-2013m-325New Suffolk Common School District – Selected Financial Operations (2013M-197)
… through vendor disbursements as if he were an independent contractor rather than through payroll. This included an …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mFalconer Central School District – Financial Management (2016M-146)
… Background The Falconer Central School District is located in the Towns of Carroll, Ellicott, Ellington, Gerry and Poland in Chautauqua County. The District, which operates three … schools with approximately 1,100 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146