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Opinion 89-62
… multiple nominating petitions for fire district office) ELECTION LAW, §6-138; TOWN LAW, §176(7): A qualified voter is … independent nominations of individuals to federal, state, county, city, town or village offices (see Election Law, … including nominations or elections "to any federal, state, county, city, town or village office ...." Since a fire …
https://www.osc.ny.gov/legal-opinions/opinion-89-62Selected Aspects of Leasing Practices for Real Estate Services Department and Port Commerce
… Jersey has a tracking system that accurately accounts for all its properties, including all leases; whether it has identified revenue enhancement … primary systems. Moreover, neither system accounted for all PANYNJ leases. For instance, multiple leases at Stewart …
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
… included in the audit reports. “These audits highlighted what is both right and wrong with IDAs in our state,” said … of the project agreements that were reviewed contained recapture provisions. For example, one business received more … the board has a uniform tax exemption policy, this policy does not include specific criteria for selecting and …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-audits-find-certain-idas-lack-job-creation-dataState Comptroller DiNapoli Releases Audits
… Residential Domestic Violence Programs (2017-S-16) Based on the amount and quality of information provided by OCFS, auditors determined OCFS central office does not maintain adequate oversight of domestic violence … reviewed. Metropolitan Transportation Authority (MTA): Staten Island Railway (SIR): Selected Safety and Security …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-auditsDiNapoli: NYC Retail Sector Battered by Pandemic
… The retail sector, one of New York City’s biggest employers, is having an uneven recovery from the … The retail sector one of New York Citys biggest employers is having an uneven recovery from the …
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
… with specific needs such as serious mental illness or disability. OMH serves as the lead procurement agency for … Health of its supportive housing unit conditions and the support services that residents were supposed to receive. OMH should …
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
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (reimbursement for expenses in operating personal vehicles) INSURANCE LAW §§9104, 9105: …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2Protection of Managed Pollinators (Honey Bees)
… Objective To determine whether the Department of Agriculture and Markets (Department) is adequately … To determine whether the Department of Agriculture and Markets Department is adequately …
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)
… [read complete report – pdf] Audit Objective Did the Town of Newcomb (Town) Supervisor (Supervisor) maintain complete … Period January 1, 2024 – September 30, 2025 Understanding the Audit Area A town supervisor, as chief fiscal officer, … Did the Town of Newcomb Town Supervisor Supervisor maintain …
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
… and the Oneida County Department of Social Services . “In today’s fiscal climate, budget transparency and … – Leave Accruals (Albany County) There is no procedure in place to verify that leave credits earned are in … spending, public authority financial data and information on 50,000 state contracts, visit Open Book New York . The …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-1SUNY System Administration Office – Selected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and incidental … employees was appropriate, we audited travel expenses for the highest-cost travelers in the State, each of whom …
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 shortterm view of finances
https://www.osc.ny.gov/reports/finance/2023-fcr/fund-financial-dataWainscott Common School District – Financial Condition (2013M-268)
… Although the Board appropriated unexpended surplus funds each year, for a five-year total exceeding $3.1 … that result in the appropriation of unexpended surplus funds that will not be used. Ensure that the amount of the … plan that addresses the use of unexpended surplus funds in a manner that benefits District taxpayers. …
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)
… our audit was to evaluate the Town’s financial management and the internal controls over the Clerk’s receipts for the … The Town of Northampton is located in Fulton County and has a population of approximately 2,670. The Town is … by a five-member Town Board comprising the Town Supervisor and four council members. Appropriations for all funds in the …
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)
… of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial … activity is properly recorded and reported and that Company moneys are safeguarded for the period April 1, 2012 through October 10, 2013. Background The Company is located in the Town of Pomfret, in Chautauqua …
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
… Retirement Fund is one of the largest public pension funds in the United States. The Fund holds and invests the …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-state-pension-fund-valued-2423-billion-end-third-quarterState Agencies Bulletin No. 2048
… Purpose The purpose of this bulletin is to provide agencies with information regarding the … The purpose of this bulletin is to provide agencies with information regarding the …
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
… assets reviewed, 148, worth $220,708, were not recorded on the district’s original asset list and 18 assets worth … Surplus fund balance exceeded the 4% statutory limit in two of the last three fiscal years by approximately … the district network and potential loss of important data. In addition to sensitive information technology (IT) control …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-audits-0