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Opinion 89-62
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Elections (signing multiple … days prior to the date of such fire district elections and in addition may provide by resolution that such nominations …
https://www.osc.ny.gov/legal-opinions/opinion-89-62Selected Aspects of Leasing Practices for Real Estate Services Department and Port Commerce
… Liberty. The PANYNJ was created to promote and protect the commerce of the Port District and to undertake port and … that reflect its major business segments, including: Port Commerce – operates the Port of New York and New Jersey, the … we examined at market rate. We found that, for Port Commerce, seven out of nine leases had various segments of …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/selected-aspects-leasing-practices-real-estate-services-department-and-port-commerceDiNapoli: Audits Find Certain IDAs Lack Job Creation Data
… if businesses receiving tax breaks are actually meeting job creation goals. These same IDAs are unable to recover … aided by the IDA and found only one business met its job creation goal while five others failed to reach their … such as tax exemptions from companies that failed to meet job creation goals. Officials did not adequately monitor …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-audits-find-certain-idas-lack-job-creation-dataState Comptroller DiNapoli Releases Audits
… following audits and examinations have been issued: Office of Children and Family Services (OCFS): Oversight of Residential Domestic Violence Programs (2017-S-16) Based on the amount and quality of information provided by OCFS, auditors determined OCFS …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-auditsDiNapoli: NYC Retail Sector Battered by Pandemic
… sellers booming, according to a report released today by State Comptroller Thomas P. DiNapoli. “2020 was a bleak … of the city’s retail workforce (31 percent), followed by White (25 percent), Black and African American (22 percent) and Asian (19 percent). By March 22, when New York’s statewide stay-at-home order …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-nyc-retail-sector-battered-pandemicDiNapoli: Audit Finds OMH Needs To Improve Oversight of Supportive Housing Providers To Ensure Safety and Well-Being of Vulnerable New Yorkers
… P. DiNapoli. The audit found significant deficiencies in the New York State Office of Mental Health’s (OMH) oversight of ESSHI, which was launched in 2016 with the goal of developing 20,000 units of … County in Binghamton, Concern for Independent Living on Long Island and Federation of Organizations in New York …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-audit-finds-omh-needs-improve-oversight-supportive-housing-providers-ensure-safety-and-wellOpinion 2005-2
… vehicles in performing firemanic duties. You ask whether a volunteer fire department may expend foreign fire insurance … by sections 9104 and 9105 of the Insurance Law, unless a special law enacted by the State Legislature provides … fire department, or if the fire department does not have a treasurer or other fiscal officer, to the treasurer or …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2Protection of Managed Pollinators (Honey Bees)
… for which the Law allows no tolerance. The Department does not have support or reasonable assurance that it has …
https://www.osc.ny.gov/state-agencies/audits/2023/01/19/protection-managed-pollinators-honey-beesTown of Newcomb – Town Supervisor's Records and Reports (2026M-15)
… delegated his records and reports duties to an appointed Clerk to the Supervisor (Clerk), the Supervisor remained responsible for ensuring they … or monitor the responsibilities he delegated to the Clerk. As a result, errors and deficiencies in the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2026/07/03/town-newcomb-town-supervisors-records-and-reports-2026m-15Comptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of the Albany Public Library , Cambria Housing Authority and the Oneida County Department of Social Services . “In today’s fiscal climate, budget … being spent appropriately and effectively.” Albany Public Library – Leave Accruals (Albany County) There is no …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-1SUNY System Administration Office – Selected Employee Travel Expenses
… that were either for non-reimbursable expenses ($200 hotel room smoking charge) or lacked adequate assurance that the … charges). Key Recommendation Recover the $200 hotel room smoking charge from the hotel or the employee. Other …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/suny-system-administration-office-selected-employee-travel-expensesFund Financial Data – 2023 Financial Condition Report
… Fund financial statements provide a short-term view of finances. As such, these statements only focus on the … Fund financial statements provide a shortterm view of finances …
https://www.osc.ny.gov/reports/finance/2023-fcr/fund-financial-dataWainscott Common School District – Financial Condition (2013M-268)
… Background The Wainscott Common School District is located in the Towns of East Hampton and Southampton, in Suffolk County. The District is governed by the Board of … realistic estimates for revenues and expenditures based on all information available at the time the budget is …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268Town of Lindley – Financial Management (2012M-226)
… August 15, 2012. Background The Town of Lindley is located in Steuben County and has a population of approximately … did not develop and adopt accurate budgets that were based on realistic estimates of revenues and expenditures. Even … $309,369 and $399,024 of unrestricted surplus funds in the general and highway funds, respectively. These amounts …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226Town of Lincoln – Financial Management (2013M-245)
… 31, 2012. Background The Town of Lincoln is located in Madison County and has a population of approximately … 31, 2012, the Board accumulated unexpended surplus funds in the general fund totaling $458,698, which were excessive … five-year period. The plan should be monitored and updated on an ongoing basis. Audit or engage an independent auditor …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-lincoln-financial-management-2013m-245Town of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)
… and related personnel, as well as how and if the Board wishes to continue providing ambulance services to its …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receiptsLily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… October 10, 2013. Background The Company is located in the Town of Pomfret, in Chautauqua County. The Company is operated in accordance … $4,045 for fundraising and soda sales was deposited on July 26, 2013, but not included in the July monthly …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialDiNapoli: State Pension Fund Valued at $242.3 Billion at End of Third Quarter
… 2022, Fund investments returned an estimated 4.51%. “The equity markets had some difficult times in 2022, but the Fund … in publicly traded equities. The remaining Fund assets by allocation are invested in cash, bonds, and mortgages … 5.9%. DiNapoli initiated quarterly performance reporting by the Fund in 2009 as part of his on-going efforts to …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-state-pension-fund-valued-2423-billion-end-third-quarterState Agencies Bulletin No. 2048
… remain uncashed as of April 2023 will be stopped and the funds will be remitted to the New York State Office of Unclaimed Funds (OUF). Effective Dates Effective for payroll … be remitted to OUF in April 2023. Employees can visit the Unclaimed Funds - Search for Lost Money website to search for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2048-outreach-and-escheatment-2021-uncashed-payroll-checksState Comptroller DiNapoli Releases Municipal & School Audits
… District officials did not properly monitor and account for the district’s fixed assets. Officials maintained … a periodic inventory count or an unannounced asset count for district departments. Williamsville Central School … it actually had operating surpluses totaling $40 million, for a difference totaling $78 million. Stamford Central …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-audits-0