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Remsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… surplus fund balance ranged from 10 to 15 percent of the upcoming year’s budget, which was nearly $962,000 to $1.8 … amount ranged from approximately 12 to 23 percent of the upcoming year’s budget, which exceeds the statutory limit by …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mAvoca Central School District – Procurement (2025M-29)
… vendors, totaling $3.5 million, subject to the competitive bidding requirements set forth in GML. Additionally, the … $1.2 million, which were not subject to the competitive bidding requirements and purchases from 10 vendors, totaling … and services not subject to New York State competitive bidding laws as required by the District’s procurement policy …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-procurement-2025m-29Contract Advisory No. 4
… Transactions Created in the Statewide Financial System with Invalid Business Unit and Department IDs Guidance: … requesting that the contract be re-entered in the SFS with an Audit ID that uses a valid Business Unit/Department … the non-approval notice. To avoid non-approvals associated with invalid Business Unit/Department ID combinations, and …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/4-business-unit-and-department-id-combinations-used-create-contracts-statewideNorth Brookfield Fire District – Board Oversight (2026M-2)
Did the North Brookfield Fire District District Board of Fire Commissioners Board adequately oversee the Districts financial operations
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/08/north-brookfield-fire-district-board-oversight-2026m-2XII.8.G Payment Methods – XII. Expenditures
… Payments Check and two-day ACH payments are the primary vendor payment methods in the SFS. Check payments are physical, printed checks that are mailed to the vendor through the United States Postal … to [email protected] . Guide to Financial Operations REV. 02/19/2025 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8g-payment-methodsJune 2002: Advance Refunding Bonds
… refunding bonds this year because the state is changing how it calculates and pays building aid. Building aid, rather … the call date or maturity date of the old debt. Why do a debt refunding? A debt refunding is usually done to … a present-value savings (A time-value analysis of the stream of debt service payments is done on the outstanding …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsDiNapoli: Stronger Oversight Needed for Social Adult Day Care Programs
… actions to prevent waste, fraud and abuse.” SADC programs, which provide personal care and other services in a … that were not supported by this method or any other. Certificate of Occupancy Irregularities. SADCs are required … from an MLTC’s network, and determine an appropriate course of corrective action, including recoveries, …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-stronger-oversight-needed-social-adult-day-care-programsState Comptroller DiNapoli Releases Audits
… are properly and promptly reporting capital assets. For example, capital assets went unreported in SFS AM, including forklifts, a ticket booth, garages, and dump trucks; and auditors found … that claimants receive restitution owed, especially when they are paid directly by the employer. The follow-up …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-auditsTown of Catharine – Transparency of Fiscal Activities (S9-25-26)
… [read complete report – pdf] Audit Objective Did the Town of Catharine (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial … of Catharine Town Board Board conduct or provide for an annual audit of the Town Supervisors Supervisor financial …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/15/town-catharine-transparency-fiscal-activities-s9-25-26DiNapoli Releases Municipal Audits
… 5 Fire District , Town of Scio, Town of Sheridan and the Snyder Fire District . “In today’s fiscal climate, budget … if someone does not reimburse the town in a timely manner. Snyder Fire District – Internal Controls Over Financial … No 5 Fire District Town of Scio Town of Sheridan and the Snyder Fire District …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-audits-0Opinion 90-30
… Fees (exception from payment of) COUNTY CLERK -- Fees (for recording satisfaction of mortgage) FEES -- County Clerk (collection of fees for recording satisfaction of mortgage) CIVIL PRACTICE LAW AND … LAW, §106-a: A county clerk is entitled to a fee for recording a satisfaction of mortgage where the county …
https://www.osc.ny.gov/legal-opinions/opinion-90-30Opinion 89-29
… §72-h; VILLAGE LAW, §1-102(1): A village may acquire a parcel of property to exchange for property owned by a … of the Department of the Interior, a village may acquire a parcel of property for the purpose of exchanging it for Parks … the village. Here, the village does not presently own the parcel that it intends to exchange with the federal …
https://www.osc.ny.gov/legal-opinions/opinion-89-29New York’s Economy and Finances in the COVID-19 Era (July 1, 2021)
Recently released data from the Bureau of Economic Analysis show personal income in New York has surpassed prepandemic levels by 128 percent
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-july-1-2021DiNapoli Announces New $7 Million Investment in Northern Ireland
… international pension fund is a vote of confidence in the north of Ireland, in particular our economy and demonstrates … for the work of building the hard won peace in the North of Ireland with jobs and investment,” said former Lord … Capital Growth Fund is part financed by the European Regional Development Fund under the EU Investment for Growth …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-announces-new-7-million-investment-northern-irelandOpinion 96-22
… purpose of closing a town landfill may be transferred into a contingency and tax stabilization reserve fund if the … 3 of section 6-e provides that there may be paid into the fund "such amounts as may be provided therefor by … and such revenues as are not required by law to be paid into any other fund or account ...". There is a limit on the …
https://www.osc.ny.gov/legal-opinions/opinion-96-22Opinion 99-2
… to competitive bidding) GENERAL MUNICIPAL LAW, §§101, 103, 104-b: The competitive bidding requirements of General Municipal Law, §§101 and 103 are not violated by the use of town employees to perform … its own work force on a construction project (see, e.g., 23 Opns St Comp, 1967, p 252). Accordingly, the …
https://www.osc.ny.gov/legal-opinions/opinion-99-2DiNapoli Releases Analysis of 2023-24 Enacted State Budget
… recurring spending for schools, mental health services, and health care, as well as resources for the Metropolitan Transportation Authority (MTA) and for emergency rental assistance. Preliminary estimates … nearly 4% year-over-year amid a projected drop in revenues and as temporary federal aid is spent down, according to an …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-releases-analysis-2023-24-enacted-state-budgetDiNapoli: Rural Counties Face Shortage of Health Professionals
… Cattaraugus, Chenango, Delaware, Essex, Franklin, Greene, Hamilton, Herkimer, Lewis, Schuyler, Steuben, Sullivan, … less than half the GMENAC guideline (1). Four counties – Hamilton, Herkimer, Schuyler and Yates – have no OBGYN … by the Health Resources Services Administration, or nearly 41% of the population. Impact of Federal Actions The limited …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-rural-counties-face-shortage-health-professionalsOther Bulletin No. 64
Other Bulletin No 64
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-64-april-2022-state-university-construction-fund-scfOpinion 92-18
… is in reply to your request for our opinion concerning a proposed town local law that would establish a "solid waste generation fee". The proposed local law provides that the fee would be charged … state that the town recently reduced its tipping fee. The proposed local law also provides that the amount of the fee …
https://www.osc.ny.gov/legal-opinions/opinion-92-18