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Village of Endicott – Budget Review (B4-15-11)
… the significant revenue and expenditure projections in the Village's tentative budget for the 2015-16 fiscal year … reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling $2 million to … deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant …
https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11Village of Endicott – Budget Review (B4-14-7)
… electric, library and parking funds are reasonable. The water and sewer funds’ tentative budgets are not balanced and … told us they recognized the deficits and planned to raise water and sewer rates to make up the difference. The … tax levy limit set by statute. Key Recommendations Address the deficits in the water and sewer funds to avoid …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… 2008 through September 27, 2013. Background The Village of Riverside is located in Steuben County and has a population … Village of Riverside Treasurers Misappropriation of Funds 2013M349 …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349Accounts Payable Advisory No. 66
… Subject : Updated Reporting Process for the Theft, Loss or Misuse of … the Theft, Loss or Misuse of State Assets has been updated to reflect the new process agencies and organizations … Updated Reporting Process for the Theft Loss or Misuse of …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/66-reporting-process-theft-loss-or-misuse-state-assetsCommack Union Free School District - Information Technology Assets Inventory (2020M-15)
… to locate 80 additional IT assets. Because of inaccurate inventory records, District officials were unable to locate … that all fields previously established on the IT asset inventory system are filled out to properly track purchase … order date, cost, and current location of asset. Designate staff to be responsible for accounting for inventory, and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/commack-union-free-school-district-information-technology-assetsVillage of Nelliston - Payroll and Accounting Records (2018M-162)
… Determine whether the Village accurately paid salaries and wages and adequately monitored and recorded leave accruals and usage. Determine if the … paid if leave accruals were adequately monitored and if the ClerkTreasurer maintained complete financial …
https://www.osc.ny.gov/local-government/audits/village/2018/12/14/village-nelliston-payroll-and-accounting-records-2018m-162Horseheads Fire District #1 - Board Oversight (2019M-82)
… and capital plans, including a plan for reserves, to establish long-term objectives for funding long-term needs. Establish reserves to reduce the unrestricted fund balance to a designated reasonable level. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/06/28/horseheads-fire-district-1-board-oversight-2019m-82State Agencies Bulletin No. 2020
… Lag 03/31/2022 04/27/2022 Institution Extra Lag 03/31/2022 05/05/2022 Institution Lag 04/07/2022 05/05/2022 … NYS Bargaining Unit: 01 21 Comp Rate Code: ANN ANN HRY Grade: 101-125, 600, 800 600 Equated to Grade 101-125 … field and the Approved Salary Rate field Position and Job do not match – if the Position Number equals the NYS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2020-april-2022-2-salary-increases-arbitration-eligible-bu01-and-nonDiNapoli: State Could Face Tough Fiscal Decisions in Year Ahead
… purposes in the state Department of Economic Development (DED) and Urban Development Corp. (UDC). The budget requires … measures to evaluate performance outcomes, and requires DED to annually post online a report on all economic development assistance granted by DED or UDC. A separate provision eliminates annual reporting …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-state-could-face-tough-fiscal-decisions-year-aheadComptroller DiNapoli Releases Municipal Audits
… office completed audits of the Town of Clifton , City of Glen Cove , Smithtown Fire District , Walden Fire District … audit of the supervisor’s books and records. City of Glen Cove – Budget Review (Nassau County) Officials are … his office completed audits of the Town of Clifton City of Glen Cove Smithtown Fire District Walden Fire District …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-2Opinion 94-27
… road improvement against non-fronting owners) TOWN LAW, §§200, 202(2): The cost of a road improvement undertaken pursuant to Town Law, §200 may be assessed only against abutting or fronting owners. … may assess the cost of a road improvement under Town Law, §200 against both abutting and non-abutting property owners if …
https://www.osc.ny.gov/legal-opinions/opinion-94-27Machias Fire District – Financial Operations (2026M-14)
… [read complete report – pdf] Audit Objective Did the Machias Fire District (District) Board of Fire Commissioners (Board) and Treasurer properly manage the District’s financial operations? Audit Period January 1, 2024 – May 31, … Did the Machias Fire District District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/29/machias-fire-district-financial-operations-2026m-14DiNapoli: Despite Labor Force Gains, Disparities Remain for Workers With Disabilities
… some progress, challenges remain and more effort is needed to ensure people with disabilities have equal opportunities … for workplace flexibility and encouraging employers to practice inclusive hiring can help improve employment … are required to develop an annual plan that details how they will improve the percentage of people with …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-despite-labor-force-gains-disparities-remain-workers-disabilitiesOpinion 90-19
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMMISSIONERS -- Powers and Duties … CORPORATION LAW, §1402; VILLAGE LAW, §10-1000, et seq. : A village fire department is administered by a board of fire commissioners or, where no board of fire …
https://www.osc.ny.gov/legal-opinions/opinion-90-19Opinion 2000-11
… as otherwise provided by law," all appointed officers for which a term of office is not fixed in that section serve … the town board. As noted, section 32(2) provides that "(t)he deputy town superintendent of highways shall be … of the superintendent. Memoranda in the bill jacket for chapter 621 of the Laws of 1952 indicate that the intent …
https://www.osc.ny.gov/legal-opinions/opinion-2000-11State Comptroller DiNapoli Releases Year-End Accomplishments
… business practices throughout the supply chain at Best Buy, Bed Bath & Beyond and Ralph Lauren as well as reached … expenses. Another 1,093 reviews were completed of tax cap calculations in local communities. Conducted 159 audits …
https://www.osc.ny.gov/press/releases/2014/01/state-comptroller-dinapoli-releases-year-end-accomplishmentsState Contract and Payment Actions in November
… Office of the State Comptroller approved 1,460 contracts for state agencies and public authorities valued at $2.5 … 5,700 payments valued at more than $8.3 million, primarily for mistakes, insufficient support for charges, and improper payments. More information on these …
https://www.osc.ny.gov/press/releases/2021/12/state-contract-and-payment-actions-novemberState Contract and Payment Actions in December
… A. Ferrauilo Plumbing & Heating Inc. to rehabilitate Building 2 at Great Meadow Correctional Facility in … Inc. for bridge replacement on Route 79 over Chenango River in Broome and Chenango counties. $8.5 million with Nuco … IT services, including $2.1 million to Knowledge Builders Inc., $1.1 million to MVP Consulting Plus Inc., and …
https://www.osc.ny.gov/press/releases/2022/01/state-contract-and-payment-actions-decemberDiNapoli Releases Analysis of SFY 2024-25 State Budget
… The estimated $237 billion Enacted Budget for State Fiscal Year (SFY) 2024-25 … revenues for SFY 2024-25 are projected to total $227.2 billion, a decline of $7.3 billion, or 3.1%, from the prior year. The decrease is … The estimated $237 billion Enacted Budget for State Fiscal Year …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-analysis-sfy-2024-25-state-budgetDiNapoli, McGill Announce Arrest of Man Who Allegedly Stole Deceased Mother's Retirement Payments
… that were sent to his deceased mother, Elizabeth Dorothy Case. Bump concealed his mother’s death and continued … He was arraigned on January 19 th in the District Court for Somerset County, Criminal and is due back in court on February 16, 2023. He is charged with three counts …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-mcgill-announce-arrest-man-who-allegedly-stole-deceased-mothers-retirement-payments