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Orleans County – Court and Trust Funds (2024-C&T-6)
… through November 1, 2024. Background Pursuant to a court order, certain assets may be provided to the court and then … for $2,382.66 that was not properly turned over to the State Comptroller. Key Recommendation The Treasurer should … that all money deemed abandoned property is paid to the State Comptroller in a timely manner. 1 Security interest in …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6DiNapoli: Local Sales Tax Collections Up 3% in November
… the month, up $53 million year over year, with New York City accounting for 61.5% of the increase. “Local sales tax … Still, monthly collections are subject to volatility, and local officials should take this into consideration when … an increase of 4% compared to the same time last year. County and city collections in the rest of the state totaled …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-local-sales-tax-collections-up-3-percent-in-novemberRush-Henrietta Central School District – Credit Cards and Purchase Cards (2024M-122)
… take corrective action. Appendix B includes our comment on the District’s response letter. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/03/rush-henrietta-central-school-district-credit-cards-and-purchase-cards-0Genesee County – Court and Trust Funds (2024-C&T-7)
… 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/2025/01/10/genesee-county-court-and-trust-funds-2024-ct-7Avon Central School District – Financial Management (2024M-75)
… corrective action. Appendix B includes our comments on issues raised in the District’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75Fairview Fire District – Financial Operations (2024M-138)
… on formal Board actions and were not made available for public review in a timely manner. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138Town of Coxsackie – Supervisor’s Records and Reports (2024M-140)
… Town’s fund balance accounts had errors totaling $833,153. For example, the general town-wide fund was understated by …
https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140Town of Leicester – Financial Management (2025M-2)
… corrective action. Appendix B includes our comments on the Town’s response letter. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2Opinion 92-9
… with broad discretion to ensure that adequate pre-trial discovery is accomplished (see e.g. Hall & Company Inc. v …
https://www.osc.ny.gov/legal-opinions/opinion-92-9Opinion 98-1
… 745; cf . 22 Opns St Comp, 1966, p 228; Amherst v Gross , 80 AD2d 719, 437 NYS2d 137, holding that ambulance services …
https://www.osc.ny.gov/legal-opinions/opinion-98-1Opinion 2000-6
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (funding length of … FIREFIGHTERS -- Service Award Program (use of foreign fire insurance taxes to fund) GENERAL MUNICIPAL LAW §§218, … established by a village for members of the village fire department. You ask whether foreign fire insurance tax monies …
https://www.osc.ny.gov/legal-opinions/opinion-2000-6Opinion 90-60
… or statutory amendments that bear on the issues discussed in the opinion. REFUSE AND GARBAGE -- Solid Waste Facility … inconsistent with General Municipal Law, §120-w. This is in reply to your request for our opinion concerning a … of participation evidencing a proportionate interest in future payments under a tax-exempt "lease" agreement …
https://www.osc.ny.gov/legal-opinions/opinion-90-60XII.6.I Paying a Non-State Employee – XII. Expenditures
… to the State. Paying non-employee travel Paying expenses for employment interviews Paying expenses of non-salaried … will process these payments through the Employee Expense Reimbursement Module in the Statewide Financial System (SFS), … is based on a statewide approved fee schedule (e.g., medical fee schedule). When a contract is not feasible or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6i-paying-non-state-employeeOpinion 89-32
… This opinion represents the views of the Office of the State Comptroller at the time it was … municipal treasurer has an obligation to protect municipal funds by not issuing checks to pay claims which have already …
https://www.osc.ny.gov/legal-opinions/opinion-89-32DiNapoli Announces Elliott Auerbach to Oversee Local Government Division
… to 2009. He is a graduate of Hofstra University. He starts on May 16. His salary is $150,000. Find out how your …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-announces-elliott-auerbach-oversee-local-government-divisionComptroller DiNapoli Releases School Audits
… paid more than $11,000 in federal, state and local taxes on fuel purchases because they did not complete the required …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-school-auditsSelected Employee Travel Expenses
… by selected government employees complied with rules and regulations and is free from fraud, waste and abuse. The audit covers the period April 1, 2008 to …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/selected-employee-travel-expensesSnyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… District officials could have saved approximately $4,000 on their electricity bills if they had obtained quotes for …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365NY-Sun Incentive Program (Follow-Up)
… in the State. Our initial audit report, which was issued on September 2, 2016, examined whether the Authority achieved …
https://www.osc.ny.gov/state-agencies/audits/2018/06/20/ny-sun-incentive-program-follow