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Opinion 2004-8
… corporations to establish "insurance reserve funds", does not provide authority for a reserve fund for self-funded … Village of Weedsport 1 General Municipal Law §6-p also does not provide authority for the proposed reserve fund. …
https://www.osc.ny.gov/legal-opinions/opinion-2004-8Opinion 89-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … located within the town. We are in receipt of your letter concerning the town's code of ethics. You state that …
https://www.osc.ny.gov/legal-opinions/opinion-89-20DiNapoli: MTA Budget Gaps Return
… vacancies and fewer available workers, although the MTA does offset some of the additional overtime cost with payroll … overtime costs will drop. The MTA’s financial plan also does not yet factor in recent uncertainty for funding of its …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-mta-budget-gaps-returnDiNapoli Releases Analysis of Federal Funding for New York City
… New York City’s proposed Fiscal Year (FY) 2026 operating budget relies on $7.4 billion in federal … at least $535 million of federal aid in FY 2025 and FY 2026, but notes that nearly all federal operating aid that … to nearly $400 million in FY 2025 and $135 million in FY 2026. However, this only considers budgeted amounts as of the …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-analysis-federal-funding-new-york-cityDiNapoli: State Needs To Do More for Growing Mental Health Crisis in Schools
… the COVID-19 pandemic created a crisis for many students in New York, but not enough is being done to make sure they … Centers for Disease Control and Prevention reported that in 2020, mental health emergency room visits rose 24% among … 5- to 11-year-olds and 31% among 12- to 17-year-olds. In December 2021, the U.S. Surgeon General issued a warning …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-state-needs-do-more-growing-mental-health-crisis-schoolsContract Submission System Guide for Public Authority Users
… Welcome to the New York State Contract Submission System (CSS) The CSS is a secure application which allows State authorities to … navigation bar displays on the left side of every page. It provides quick and direct access to the main features of …
https://www.osc.ny.gov/state-agencies/contracts/contract-submission-system-guide-public-authority-usersSchenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… leasing those properties and creating jobs. The Agency does not have a process in place to adequately monitor …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectTown of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
… of water district financial operations and IT controls for the period January 1, 2015 through April 12, 2017. … by an elected five-member Town Board. Appropriations for 2017 totaled approximately $10.5 million. Key Findings While the Board budgeted for the use of appropriated fund balance and reserves as a …
https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109Yaphank Fire District – Claims Processing (2013M-51)
… of our audit was to examine the claims auditing process for the period January 1, 2012, to December 31, 2012. … general fund expenditures were $1,477,872 and $1,593,997 for the years ended December 31, 2011 and December 31, 2012, … meetings, the Board simply receives a warrant of claims for approval. The Board passed a resolution which allows the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/31/yaphank-fire-district-claims-processing-2013m-51Coldspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… and separate from the Town of Coldspring, and located in Cattaraugus County. The Board of Fire Commissioners … has not adopted procurement or code of ethics policies in accordance with GML. The Board did not perform an annual … registers. The Board did not adopt an annual budget in accordance with Town Law. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mSullivan County Industrial Development Agency – PILOT Program (2013M-161)
… advance the job opportunities, health, general prosperity, and economic welfare of the people of the State. The SCIDA was established in 1970 and is governed by a Board comprising nine members appointed … are specific and clearly articulate project goals and abatement schedules. The project approval process includes …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/08/30/sullivan-county-industrial-development-agency-pilot-programBinghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… Key Findings The quality of the discharged treated flow does not meet the New York State Department of Environmental …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mOrleans County – Department of Social Services (2012M-222)
… provided when the client was at work or school because DSS does not require individuals to submit work schedules. Key …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … also identified $49,493 which has not been turned over to the Office of State Comptroller as abandoned property even … supervisor did not maintain complete, accurate and up-to-date accounting records because he did not properly oversee …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1Virgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… $215,255 for the 2013 fiscal year. Key Findings The Board does not provide adequate oversight of District financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Uniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… to credit cards. The District’s capital asset policy does not provide adequate guidance regarding appropriate …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardSnyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… quotes for purchases costing from $5,000 to $10,000, but does not address the process to be followed for purchases …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365City of Salamanca – Selected Financial Activities (2015M-284)
… total approximately $8.3 million. Key Findings The City does not have a fund balance policy or long-term financial or …
https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284City of Lockport -- Budget Review (B1-15-20)
… an independent evaluation of the City’s proposed budget for 2016. Background Chapter 332 of the Laws of 2014, as … the accumulated deficits in the City’s general, water and sewer funds as of December 31, 2013. The Act requires the … Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during which the debt …
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20XIII.10 Overview – XIII. Employee Expense Reimbursement
… by employees. If an employee owing a refund to the State does not frequently submit expense reports, agency officials …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10-overview