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Town of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)
… 13, 2016. Background The Town of Minisink is located in Orange County and has a population of approximately 4,500. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14DiNapoli Announces Robin Lois to Oversee Local Government Division
… the division responsible for monitoring the finances of New York’s local governments and school districts. She will …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-announces-robin-lois-oversee-local-government-divisionChateaugay Central School District – Leave Accruals (2016M-149)
… School District is located in the Towns of Bellmont, Burke and Chateaugay in Franklin County and the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149Trumansburg Central School District – School Lunch Operations (2015M-171)
… January 16, 2015. Background The Trumansburg Central School District is located in the Towns of Enfield and … which are located in the high school, middle school and elementary school buildings. The District’s budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171Barker Central School District – Payroll (2023M-19)
… or overtime was approved and supported. Therefore, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. Seven employees were paid amounts that were … or District policy. Key Recommendations Adopt a written payroll policy governing the use of overtime and establish …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19Rondout Valley Central School District – Fixed Assets (2023M-36)
… inventory records. Ensure fixed assets are tagged and are in the locations indicated on the District’s inventory list. … 1 District officials stated that the valuations included in their inventory records corresponding to the musical …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36State Agencies Bulletin No. 1789
… Employees Employees represented by CSEA Local 1000 in Bargaining Units 02, 03, 04, 41, 42, 47, 79, 87, and 97 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1789-civil-service-employees-association-csea-local-1000-dues-increaseAvon Central School District – Financial Management (2024M-75)
… effect, a reservation of fund balance that is not provided for by statute and circumvents the statutory limit. Six … $5 million had high balances that were not needed or used. For example, the District’s reserve for unemployment expenditures will cover annual expenditures …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75DiNapoli: Local Sales Tax Collections Up 3% in November
… Data Monthly Local Sales Tax Collections by County and Region Related Report Third Quarter 2024 Local Sales Taxes … …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-local-sales-tax-collections-up-3-percent-in-novemberLewis County Industrial Development Agency – Staff Services Agreements (2025M-1)
… agreements (agreements) with Naturally Lewis, Inc., a not-for-profit corporation (Corporation), to provide general administrative and staff support services to LCIDA for the last quarter of 2023 and for 2024. However, the Board did not ensure the fees paid to …
https://www.osc.ny.gov/local-government/audits/county/2025/05/23/lewis-county-industrial-development-agency-staff-services-agreements-2025m-1Comptroller DiNapoli's Legislative Program
… 2025 Proposed Legislation: Passed by the Assembly Public … and child support. Deposit Placement Program for the Banking Development District Program – S.8357 (Sanders) - … the maximum amount of funds on deposit at a community banking institution to thirty million dollars. Protest …
https://www.osc.ny.gov/legislationTown of Pound Ridge – Procurement and Claims Auditing (2024M-150)
… did not always properly audit claims before approving them for payment. When a thorough and effective claims audit is … is an increased risk that claims could have been paid for inappropriate purposes. For example: Town officials did not seek competition or …
https://www.osc.ny.gov/local-government/audits/town/2025/08/01/town-pound-ridge-procurement-and-claims-auditing-2024m-150DiNapoli: MTA'S Homeless Outreach Program Didn't Do Much Outreach
… hired to provide outreach services at Penn Station, Grand Central and elsewhere, according to an audit released … informed that outreach efforts at LIRR stations within NYC were only taking place on overnight shifts Sunday through … and 25 outreach specialists (18 for Penn Station/LIRR and seven Grand Central/Metro North). The audit found that for …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-mtas-homeless-outreach-program-didnt-do-much-outreachOpinion 2004-1
… MUNICIPAL LAW §209-b; TOWN LAW §176: A fire district may not impose fees for emergency rescue services provided by an … is to be read as applying to all "emergency services," and not just to "emergency ambulance services." 3 Further, there … fee prohibition to apply only to ambulance services and not to other emergency services. In our opinion, therefore, …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1Opinion 90-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND … not members of a collective bargaining unit. Both New York State law (General Municipal Law, §90; Civil Service Law, …
https://www.osc.ny.gov/legal-opinions/opinion-90-11Opinion 97-26
… of assessment, belong to the fire district after the zone is abolished. This is in reply to your letter regarding the establishment of … used as needed in another area of the fire district? (3) What is the appropriate procedure for disbursing unexpended …
https://www.osc.ny.gov/legal-opinions/opinion-97-26New York’s Economy and Finances in the COVID-19 Era (April 16, 2021)
… April 16, 2021 Edition Analysis of the Paycheck Protection Program in New York The Paycheck Protection Program (PPP) is a loan … loan amount. Only California and Texas received more. Most of the loans were made to entities downstate: 47 percent …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-april-16-2021Marketing Service Performance Monitoring
… of the Attorney General to ensure that it was in proper form and included all provisions mandated by law, and by the … appropriate method of accomplishing the intended purpose or whether it would successfully achieve the program goals … except in the broadest terms like increasing tourism or creating jobs. As a result, ESD does not have an …
https://www.osc.ny.gov/state-agencies/audits/2015/05/11/marketing-service-performance-monitoringOpinion 94-28
… Duties (authority to pay expenses associated with advance planning undertaken for existing or proposed district or … county general fund for costs associated with advance planning to study feasibility of county-wide wastewater … LAW, §99-d: Expenses incurred by a county for advance planning pursuant to General Municipal Law, §99-d may be …
https://www.osc.ny.gov/legal-opinions/opinion-94-28State Comptroller DiNapoli Releases Audits
… Department of Health (DOH): Improper Medicaid Payments for Recipients in Hospice Care (Follow-Up) (2019-F-59) An … identified over $8 million in improper Medicaid payments for medical services provided to recipients receiving hospice … (DOE): Compliance with Special Education Regulations for the Provision of Services (2018-N-5) Auditors determined …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-audits