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Opinion 98 - 19
… FIRE DISTRICTS -- Apparatus and Equipment (referendum requirement for installment purchase contract) PUBLIC … CONTRACTS -- Installment Purchase Contracts (referendum requirement for in fire district) REFERENDUM -- Mandatory … Accordingly, since there is a mandatory referendum requirement for the issuance of obligations by a fire …
https://www.osc.ny.gov/legal-opinions/opinion-98-19Compliance With Freedom of Information Law Requirements
… request will be granted or denied. Additionally, within 10 business days of receipt of an appeal, DOT must grant …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/compliance-freedom-information-law-requirementsDiNapoli: Emergency Rental Assistance Program Rebounds After Slow Start
… pandemic program to help struggling households pay their rent faltered at the start, with New York being the last … eligible households, ERAP covered up to 12 months of back rent, utility bills and some future rent payments. It also prohibited evictions for up to a year …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-emergency-rental-assistance-program-rebounds-after-slow-startDiNapoli Op-Ed in City & State: NY ABLE Celebrates Seven Year Anniversary
… these individuals depend on a variety of public benefits for income or to pay for health care, food or housing costs. To qualify for these benefits, such as Supplemental Security … if certain conditions are met. This program gives families and individuals with disabilities some peace of mind …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-op-ed-city-state-ny-able-celebrates-seven-year-anniversaryArchived: Legislative Session 2021–2022
… of Information Technology Services to notify, within 24 hours following the discovery of a data breach or receiving … from the state insurance fund by the state comptroller. Natural Gas Damage Compensation Fund – A.7282 (Englebright) – …
https://www.osc.ny.gov/legislation/archived-legislative-session-2021-2022DiNapoli: New York's Drinking Water Infrastructure Needs Fixing
… said. "Too many places are dealing with water main breaks, leaks, contaminated drinking water and other problems … Newburgh are the latest signs of the need to spend more on water delivery systems. The Executive Budget for State … which is likely coming from undetected deterioration, breaks or other malfunctions in the water distribution …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-new-yorks-drinking-water-infrastructure-needs-fixingCUNY Bulletin No. CU-421
… Purpose To inform agencies of the expiration of the HIRE Act employer tax credit and of the Office of the State Comptroller’s (OSC) approach to … To inform agencies of the expiration of the HIRE Act employer tax credit and of the Office of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-421-expiration-hire-actWilliamsville Central School District – Financial Management (2016M-274)
… District is located in the Towns of Amherst, Clarence and Cheektowaga in Erie County. The District, which operates … did not adequately address how reserves would be funded and used. The District’s insurance reserve has been used for self-insurance for dental and other claims, which is not an appropriate use of this …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274Belfast Central School District – Procurement (2016M-317)
… 16, 2016. Background The Belfast Central School District is located in the Towns of Allen, Angelica, Belfast, Caneadea and New … $9.1 million. Key Findings Although the Board has adopted a procurement policy that requires competition for purchases …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Liberty Central School District – Budget Review (B4-14-6)
… revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are … However, the food service fund continues to rely on a transfer from the general fund to balance the budget and … proposed budget complies with the property tax levy limit set by statute. Key Recommendations Continue to prepare …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6Buffalo City School District – Special Education and Grant Administration (2017M-73)
… July 1, 2014 through December 20, 2016. Background The Buffalo City School District is located in the City of Buffalo in Erie County. The District is governed by an … Buffalo City School District Special Education and Grant …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationVillage of Walton – Bio-Digester Capital Plan (2016M-378)
… was to determine if Village officials adequately planned for the wastewater treatment facility’s bio-digester capital … located in the Town of Walton in Delaware County and has a population of approximately 3,090. The Village is governed … letter from New York State Empire State Development for a $1.5 million grant based on the original project scope and …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-walton-bio-digester-capital-plan-2016m-378Review of Credit Card Expenses at Finger Lakes DDSO
… Service Office DDSO to Finger Lakes Home Supply from Dece …
https://www.osc.ny.gov/state-agencies/audits/2015/06/12/review-credit-card-expenses-finger-lakes-ddsoGenesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… Background The Genesee Valley Central School District is located in Allegany County and is governed by an elected seven-member … million, the District’s preliminary plan failed to include a clear and detailed rationale for maintaining the reserve, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraVillage of Suffern – Budget Review (B8-15-13)
… of approximately $2.4 million in the general fund, $1.2 million in the water fund and $1.7 million in the sewer fund. Projected financial results …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)
… evaluate the Town’s financial condition of the general and highway funds for the period January 1, 2011, to September … the 2012 fiscal year was $7.3 million; the budget for the highway fund was about $3 million. Key Findings The Board did … unreserved fund balance of approximately $748,000, and the highway fund had a deficit unreserved fund balance of …
https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55Altona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the … Altona Volunteer Fire Company, Inc. is located in the Town of Altona in Clinton County. The Company, which provides fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mTown of Hurley – Transfer Station Collections (2024M-132)
… without detection. For example: The amount of municipal waste collected, as recorded by the transfer station, was 238 … $51,800 less in fees than it should have for the collected waste. Over a more than two-year period, the former transfer … transfer station collection procedures that did not address segregation of incompatible duties with respect to …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132SUNY Bulletin No. SU-177
… Purpose To inform agencies of the expiration of the HIRE Act employer tax credit and of the Office of the State Comptroller’s (OSC) approach to … To inform agencies of the expiration of the HIRE Act employer tax credit and of the Office of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-177-expiration-hire-actState Comptroller DiNapoli Releases Audits
… (DOH): Suspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists (Follow-Up) (2015-F-24) An … fraudulent Medicaid claims that were submitted by the six affiliated dentists. The affiliated dentists created false entries in medical records … fraudulent Medicaid claims that were submitted by the six affiliated dentists …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-dinapoli-releases-audits