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Franklin Square Union Free School District – Website Transparency (2025M-93)

District officials did not ensure the Districts website provided the public with transparent and comprehensive financial and administrative information As a result the community and other interested parties could not readily access and review District information to make informed decisions

https://www.osc.ny.gov/local-government/audits/school-district/2025/10/17/franklin-square-union-free-school-district-website-transparency-2025m-93

The 80/20 Housing Program

… as 50 percent of an Area’s Median Income (AMI) adjusted for household size. For a New York City family of four, the 2016 income … $45,300. Applicants must earn less than the income limits for their respective household size to qualify for these …

https://www.osc.ny.gov/state-agencies/audits/2017/05/31/8020-housing-program

State Contract and Payment Actions in September

… buses. Major Payments Approved Tax Refunds and Credits $430.4 million for 92,641 personal income tax refunds. $284.1 million for 368,260 property tax credits. $118 million for 22,860 corporate and other tax … replace Bronx River Parkway bridge in Bronx County. Other Payment Rejections and Other Cost Recoveries DiNapoli’s …

https://www.osc.ny.gov/press/releases/2024/10/state-contract-and-payment-actions-september

State Comptroller DiNapoli Releases Municipal & School Audits

… physical inventory of diesel fuel on hand. Consequently, no fuel reconciliations were performed. West Genesee Central … including 18 with a total cost of $50,905 and nine with no documented cost. Additionally, 45 assets had an incorrect … the audit period. Village officials and the inspector had no documentation to support the hours that resulted in …

https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0

State Comptroller DiNapoli Releases Audits

… Thomas P. DiNapoli today announced the following audits were issued. Fonda-Fultonville Central School District – … did not adopt realistic budgets or ensure customers were uniformly and accurately billed. Officials did not make certain that operating and administrative costs were equitably allocated among property owners and did not …

https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-audits

Wyoming County Court and Trust Funds (2020-C&T-2)

… - pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … and consistently, provide a system of internal controls to account for and safeguard court and trust funds and …

https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/05/08/wyoming-county-court-and-trust-funds-2020-ct-2

Opinion 2008-3

… requirements (General Municipal Law § 6-p [3][b]); and (4) a retirement contribution reserve fund, subject to public … Law § 176 [21]; see e.g . , 2003 Ops St Comp No. 2003-4, at 10; cf . Wells v Town of Salina , 119 NY 280). Except … Town of Evans v Catalino , 103 Misc 2d 261, 425 NYS2d 918, mod on other grnds 88 AD2d 780, 451 NYS2d 523, app dsmd 58 …

https://www.osc.ny.gov/legal-opinions/opinion-2008-3

DiNapoli Releases Report on Local Roads

… Local governments across New York State spent $2 billion on road maintenance, repairs and upgrades in local fiscal year … Comptroller Thomas P. DiNapoli. Some local communities put road projects on hold during the pandemic, but an influx of … the same time the Executive is proposing more funding for road repair and improvements. Local governments own 85% of …

https://www.osc.ny.gov/press/releases/2022/01/dinapoli-releases-report-local-roads

Review of Real Property Holdings for Disposal (Follow-Up)

… in our initial report, Review of Real Property Holdings for Disposal ( 2010-S-48 ). Background Our initial report, … its real property holdings to identify properties for sale or disposal. We identified 18 potential surplus … value of $7.1 million that may no longer have been needed for transportation purposes and could have been disposed of …

https://www.osc.ny.gov/state-agencies/audits/2015/04/07/review-real-property-holdings-disposal-follow

DiNapoli: Wall St. First Half Profits Total $13 Billion, Down From 2022

… 2023 first half profits of $13 billion were down 4.3% from the same period last year but tracked the industry’s … Further declines could weaken New York’s tax revenue from the securities industry and have repercussions for our … (NYSE) member firms. There are now 132 member firms, down from more than 200 in 2007, before the global financial …

https://www.osc.ny.gov/press/releases/2023/10/dinapoli-wall-st-first-half-profits-total-13-billion-down-2022

Opinion 2006-10

… Accounting (charging a portion of town engineer’s salary to special district); (crediting interest earned on the … LAW §11: In the absence of any statutory direction to the contrary, interest or earnings from the investment of monies of the general fund, town-wide would be credited to the general fund, town-wide and interest or earnings from …

https://www.osc.ny.gov/legal-opinions/opinion-2006-10

Opinion 90-41

… AND SEWERS SYSTEMS -- Sewer Lines (authority of village to assess entire cost against benefited properties) VILLAGE … borne wholly by the benefited properties. This is in reply to your inquiry concerning the propriety of a village assessing the cost of an extension to an existing sewer system wholly against benefited …

https://www.osc.ny.gov/legal-opinions/opinion-90-41

Otsego County – Court and Trust Funds (2025-C&T-4)

The purpose of our review was to determine whether Otsego County County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1 2023 through July 31 2025

https://www.osc.ny.gov/local-government/audits/county/2025/12/05/otsego-county-court-and-trust-funds-2025-ct-4

Opinion 94-27

… (assessments against non-fronting owners) REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments (imposition of assessment for 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 …

https://www.osc.ny.gov/legal-opinions/opinion-94-27

Opinion 2002-14

… a village project to reconstruct a certain stream channel. After the project was completed, several village … a village project to reconstruct a certain stream channel …

https://www.osc.ny.gov/legal-opinions/opinion-2002-14

Town of Cohocton – Oversight of Ambulance Service (2025M-49)

… of Cohocton [Village]) and is funded primarily with real property taxes and user charges. The District’s 2024 …

https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-cohocton-oversight-ambulance-service-2025m-49

Opinion 90-4

… Uses (financing dredging of pond within village) REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments (special …

https://www.osc.ny.gov/legal-opinions/opinion-90-4

Opinion 2010-1

… the opinion. PARKS AND RECREATION -- Moneys in Lieu of Park Land (use of to fund the purchase of a portion of a parcel to be dedicated for park or recreation use) ZONING AND PLANNING -- Park Lands … of a parcel to be dedicated for park or recreation use) VILLAGE LAW § 7-730 (4): If a village purchases a parcel of …

https://www.osc.ny.gov/legal-opinions/opinion-2010-1-0