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Tioga County – Court and Trust Funds (2023-C&T-1)
… filed to ensure payment for contracted services rendered on the property 2 When the whereabouts of any person entitled …
https://www.osc.ny.gov/local-government/audits/county/2023/07/14/tioga-county-court-and-trust-funds-2023-ct-1Oneida County – Court and Trust Funds (2023-C&T-3)
… for court and trust funds for the period January 1, 2021 through October 12, 2023. Background Pursuant to a court … [1] Security interest in property filed to ensure payment for contracted services rendered on the property. [2] When the whereabouts of any person entitled to payment from the estate is unknown . … The purpose of our …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2023/12/29/oneida-county-court-and-trust-funds-2023-ct-3Sherburne-Earlville Central School District – Financial Management (2024M-61)
… agreed with our findings. Appendix B includes our comments on the District’s response. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Randolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… not comply with, the District’s capital asset policy. As a result, of the 90 capital assets with a total purchase cost of approximately $93,000 that we … on the inventory records, making them more susceptible to theft without detection. In addition, capital asset …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventoryVillage of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… did not file the required Annual Financial Report (AFR) for the last four fiscal years and the current AFR was overdue as of August 9, 2024. The Clerk-Treasurers …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Town of Summit – Town Clerk (2024M-51)
… following the date of collection. Did not perform monthly bank reconciliations or accountability analyses during our … remit all fees within the required time frames. Prepare bank reconciliations and accountability analyses, whereby …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51Chenango County Industrial Development Agency – Audit Follow-Up (2022M-10-F)
… Agency’s (CCIDA’s) progress, as of November 2024, in implementing our recommendations in the audit report released in April 2022. Background CCIDA is an independent public …
https://www.osc.ny.gov/local-government/audits/county/2024/12/13/chenango-county-industrial-development-agency-audit-follow-2022m-10-fMain-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… corrective action. Appendix B includes our comments on issues raised in the Department’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0Fairview Fire District – Payroll and Leave Accruals (2024M-96)
… corrective action. Appendix B includes our comment on an issue that was raised in the District’s response …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96City of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)
… complete report – pdf] Audit Objective Assess whether City of New Rochelle (City) officials could take additional … City facilities. Specifically: 97 components at City Hall, such as signs identifying van accessible parking … of at least 32 inches and wheelchair accessible lavatories in restrooms. 38 components at the Senior Center, such as …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38DiNapoli: Local Sales Tax Collections Up 3.8% in August
… Department of Taxation and Finance. The amounts are based on estimates of what each municipality is due. In the third …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-local-sales-tax-collections-3-point-8-percent-augustPanama Central School District – Procurement (2024M-73)
… and GML Section 103. The claims auditor also relied on other District officials to perform her job …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/panama-central-school-district-procurement-2024m-73DiNapoli: Local Sales Tax Collections Up 2.3% in October
… (for October-December) will be available in January 2025. Data Monthly Local Sales Tax Collections by County and …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-local-sales-tax-collections-23-octoberResources for Local Officials
… and Bulletins Accounting and Reporting Manuals Adult-Use Cannabis Aid and Incentives for Municipalities (AIM) and … Fire Districts Industrial Development Agency Information Legal Topics and Approvals Local Government Management Guides …
https://www.osc.ny.gov/local-government/resources/resources-local-officialsState Comptroller DiNapoli Releases School Audits
… School District – Separation Payments (Monroe County) The payroll clerk did not use a standard separation payment …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-2Opinion 2011-1
… reimburse the IDA on a bi-weekly basis for the IDA's gross payroll expense on account of the individuals assigned to the …
https://www.osc.ny.gov/legal-opinions/opinion-2011-1DiNapoli Releases East Harlem Economic Snapshot
… particularly for long-term residents struggling to get by on limited means. East Harlem continues to be a center of … Brewer . "I thank Comptroller DiNapoli for shining a light on the whole picture of East Harlem – not just the business … "We applaud State Comptroller DiNapoli for shining light on this important issue of economic opportunity for all …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-releases-east-harlem-economic-snapshotOpinion 2002-5
… for open space preservation) GENERAL MUNICIPAL LAW §§6-c, 11, 247; LOCAL FINANCE LAW §11.00(a): A town may provide in its proposed budget an … Monies in a capital reserve fund must be deposited and secured in the manner provided by General Municipal Law §10 …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5Opinion 91-9
… item set forth in the annual estimate prepared by the city's board of estimate and apportionment and whether an amount … Law (L 1914, ch 444, §115), establishing a strong mayor form of government. Pursuant to SCCL, §75, the board of … Vol. 1, Statutes, §97; see also Block v Sprague , 285 NY 69; People v Tremaine , 281 NY 1; Pryor v City of …
https://www.osc.ny.gov/legal-opinions/opinion-91-9