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Comptroller DiNapoli Releases School Audits

… financial condition. The board has used excess reserve funds to pay off debt and the district has entered into …

https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-0

Comptroller DiNapoli Releases School Audits

… the district to report year-end unrestricted fund balance at levels that were close to or within legal limits. … million over the legal limit, and is projected to remain at nearly the same level at the end of 2015-16. For access to state and local …

https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-1

Village of Leicester – Financial Management (2025M-7)

… fund balance? Audit Period June 1, 2021 – January 16, 2025 Understanding the Program A key measure of a village’s …

https://www.osc.ny.gov/local-government/audits/village/2025/05/09/village-leicester-financial-management-2025m-7

Opinion 2004-1

… aid and oxygen equipment ." [emphasis added]). In 1957, a new subdivision two was added to section 209-b by chapter 849 … 1969, the Legislature amended section 209-b(1) by adding a new paragraph (b) to authorize municipalities and fire …

https://www.osc.ny.gov/legal-opinions/opinion-2004-1

Rockland County - Sale of Estate Real Property (2019M-233)

… the Acting Public Administrator disposed of estate real property in accordance with Office of Public Administrator … appraisal service prior to listing estate real property for sale. County officials generally agreed with our … the Acting Public Administrator disposed of estate real property in accordance with Office of Public Administrator …

https://www.osc.ny.gov/local-government/audits/county/2020/05/15/rockland-county-sale-estate-real-property-2019m-233

Opinion 91-3

… in the opinion. SUPERINTENDENT OF HIGHWAYS -- Powers and Duties (control of highway equipment) TOWN BOARD -- Powers and Duties (management, custody and control of town property) HIGHWAY LAW, §142(2); TOWN LAW, …

https://www.osc.ny.gov/legal-opinions/opinion-91-3

Opinion 89-9

… "... earnings, wages, salary or bonus payable by an employer... to, or to the estate of, or to a beneficiary …

https://www.osc.ny.gov/legal-opinions/opinion-89-9

Forms and Publications

… Statement - We'll request this form certifying that the funds collected for the Estate don't exceed any limitations … Wire Extension Request Form Handbook for Reporters of Unclaimed Funds OFAC Blocked Accounts - reference section on …

https://www.osc.ny.gov/unclaimed-funds/resources/forms-and-publications

DiNapoli: Tax Collector Sentenced for Dodging Her Own Tax Bills

… a total of $4,303 in restitution for falsifying her own tax payments for at least three years until her crimes were … meanwhile, failed to pay her taxes, track other residents’ tax payments, balance the bank account or even deposit cash … monitoring of the clerk’s activities to ensure that tax collections are promptly deposited and accurately …

https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collector-sentenced-dodging-her-own-tax-bills

Collection of Petroleum Business Tax and Motor Fuel Excise Tax

… A portion of revenues from PBT and MFT is used to support investment in the State’s mass transportation systems, …

https://www.osc.ny.gov/state-agencies/audits/2020/05/20/collection-petroleum-business-tax-and-motor-fuel-excise-tax

Comptroller DiNapoli Releases Municipal Audits

… receipts for the 2018 program, did not deposit all funds intact. The coordinator held cash to pay vendors and … card payments because the vendor improperly withheld funds. Auditors found that ice rink collections totaling …

https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-audits-1

State Comptroller DiNapoli Releases Municipal & School Audits

… The IT director did not disable unnecessary user accounts in a timely manner. As a result, the district had an … The overtime appropriations in the proposed 2025 budget were reasonable. City officials followed previous … in implementing the recommendations in an audit report released in February 2017. Auditors found the district has …

https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-municipal-school-audits

Enforcement of the Mitchell-Lama Surcharge Provisions

… supervised by Homes and Community Renewal’s Division of Housing and Community Renewal (DHCR). Our audit focused on … DHCR had verified affidavits at the time of our audit in 2017. Background The Mitchell-Lama program was created in … apartment size prior to taking occupancy of the apartment. Residents must also meet DHCR’s income eligibility …

https://www.osc.ny.gov/state-agencies/audits/2018/04/10/enforcement-mitchell-lama-surcharge-provisions

New York’s Economy and Finances in the COVID-19 Era

… eligible for CRF funding, including $2.7 billion in payroll for public health and public safety purposes. Such …

https://www.osc.ny.gov/reports/covid-19-november-12-2020

Chautauqua County – Court and Trust Funds (2020-C&T-1)

… controls to safeguard and account for court and trust funds for the period January 1, 2017 through February 11, … up-to-date and complete records for court and trust funds and abandoned property. Pursuant to New York State … and properly reported the condition of court and trust funds to the State Comptroller as prescribed by statute. We …

https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/04/24/chautauqua-county-court-and-trust-funds-2020-ct-1

City of Newburgh – Budget Review (B20-6-12)

… revenue and expenditure projections in the City’s 2021 proposed budget. Background The City of Newburgh, … economic conditions and uncertainties. Under the proposed 2021 budget, the City will have exhausted at least 92.2 … revenue and expenditure projections in the Citys 2021 proposed budget …

https://www.osc.ny.gov/local-government/audits/city/2020/11/13/city-newburgh-budget-review-b20-6-12

Tioga County Industrial Development Agency - Project Approval and Monitoring (2019M-190)

… adequate policies and guidelines for project approval. In addition, payments in lieu of taxes (PILOTs) for four projects and 26 revolving …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/12/20/tioga-county-industrial-development-agency-project-approval

State Comptroller DiNapoli Releases Municipal Audits

… New York State Comptroller Thomas P. DiNapoli today announced the … required annual financial reports to the State Comptroller’s Office. Town of North Elba – Cash Collections (Essex … addition, the board maintained unreasonable levels of fund balance in these funds that ranged between 29 percent and 128 …

https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-audits