Search
Village of Catskill – Financial Condition (2014M-134)
… 2012 through December 19, 2013. Background The Village of Catskill is located in the Town of Catskill in Greene County and has a population of 4,100. The … Village of Catskill Financial Condition 2014M134 …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-catskill-financial-condition-2014m-134Town of Bridgewater – Financial Operations (2013M-309)
… The Town of Bridgewater is located in Oneida County and has a population of approximately 1,500 residents. The Town Board is the legislative body responsible for managing Town operations. The Town’s … year total approximately $345,000 for the general fund and $540,000 for the highway fund. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-bridgewater-financial-operations-2013m-309Firemen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)
… Association of the Village of Le Roy Oversight of the Associations Foreign Fire Insurance Tax Moneys 2014M026 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associationsComptroller DiNapoli Releases School Audits
… Funds (Chautauqua County) The district’s retiree health insurance reserve with $444,545 is not a legally permissible … limit of 4 percent. Byron-Bergen Central School District – Online Banking and Information Technology (Genesee County) … financial condition has been negatively impacted by commercial property owners’ successful tax certiorari claims. …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Statement on New York City Budget & Financial Plan
… year after the city budgeted for its largest ever drop in property tax collections, a remarkable turnaround in … close to levels forecast in November, the plan begins to address more than $1.4 billion in risks my office has raised, … Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-new-york-city-budget-financial-planCost-Saving Ideas: Legal Requirements
… and School Districts General Municipal Law Section 6-c details procedures for the establishment of, and expenditures … including voter approval requirements. Section 6-d details procedures for the establishment of, and expenditures … not recur annually or at shorter intervals. Section 6-g details procedures for the establishment of, and expenditures …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsState Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of Glenham Fire District , Hudson Valley Community College , Town of Kingsbury , Village of Monticello , Pearl River Fire District and the Village of Sleepy Hollow. "In today's … is being spent appropriately and effectively." Glenham Fire District – Claims Processing (Dutchess County) Auditors …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Announces Interim CIO for the New York State Common Retirement Fund
… today announced his appointment of Anastasia Titarchuk as Interim Chief Investment Officer of the New York State Common Retirement Fund. The Fund’s current CIO Vicki Fuller is … and has proven her skill and knowledge over her years as our Deputy CIO. I have great confidence that she will …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-announces-interim-cio-new-york-state-common-retirement-fundAdult-Use Cannabis (AUC)
… signed into law on March 31, 2021, legalizing adult-use cannabis (AUC), also referred to as marijuana or recreational … June 2023, " Local Governments and Recreational Adult-Use Cannabis in New York State " [pdf] State Office of Cannabis Management (OCM) Local Government Adult-Use Cannabis …
https://www.osc.ny.gov/local-government/resources/adult-use-cannabis-aucDiNapoli: State Tax Collections Exceeded Estimates for SFY 2025-26
… the Division of the Budget (DOB) in the 30-day amendments to the SFY 2026-27 Executive Budget financial plan, according to the March State Cash Report released today by New York … $10 billion higher than the previous year due, in part, to increased Personal Income Tax (PIT) receipts largely …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-state-tax-collections-exceeded-estimates-sfy-2025-26Member Contributions – Legacy Reporting
… contributions are: All contributions made by Tier 1 and 2 members participating in a contributory plan; Contributions … (CO-ESC) Retirement Plan for Tier 3 members (RSSL Article 14); the Coordinated Retirement Plan for Tier 4 and 5 … tax and are credited to the member’s account, accruing interest. You are required to report the total gross salary …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/member-contributionsComptroller DiNapoli Releases School Audits
… , Northport-East Northport Union Free School District , Springs Union Free School District and the Wayne Central … appropriated fund balance was used to finance operations. Springs Union Free School District – Financial Condition and … NorthportEast Northport Union Free School District Springs Union Free School District and the Wayne Central …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-school-auditsDiNapoli: Greene County Couple Arrested for Allegedly Stealing Over $35,000 in Pension Payments
… Tuomey, 60, today for allegedly stealing over $35,000 in pension payments. “The defendants allegedly exploited a family member’s death to try to cheat the pension system and enrich themselves,” DiNapoli said. “I will continue to safeguard the state pension system and work with law enforcement to hold those …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-greene-county-couple-arrested-allegedly-stealing-over-35000-pension-paymentsOpinion 96-10
… with General Municipal Law, §6-g(8). June 4, 1996 Alfred A. Volkmann, Esq., Attorney at Law Fire Island Pines …
https://www.osc.ny.gov/legal-opinions/opinion-96-10Industrial Development Agency Board Governance (2017-MS-1)
… provided effective oversight of the IDAs’ operations for the period January 1, 2014 through May 31, 2015. … of the people of the State. An IDA’s Board is responsible for the IDA’s general management and control. In June 2016, … actually created or retained 10,209 jobs, a shortfall of 26 percent. Key Recommendations Ensure the IDAs’ actions are …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/09/22/industrial-development-agency-board-governance-2017-ms-1Cost-Saving Ideas: Credit Card Accountability - Minimizing the Risk of Error, Misuse and Fraud
… as wasteful or personal purchases. To ensure that credit cards are used only for approved and necessary expenses, … sensible internal controls. Authorizing the Use of Credit Cards Require each credit card be authorized by the governing … types of vendors or purchases using Merchant Category Codes, such as charges from dry cleaners or health spas. …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-credit-card-accountability-minimizing-risk-error-misuse-and-fraudComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … government spending and nearly 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-auditsOpinion 90-26
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … §32.00: Where the lowest bid on the proposed installation of sprinkler systems in fire district buildings exceeds the … Whether the board of fire commissioners may expend moneys for this project in …
https://www.osc.ny.gov/legal-opinions/opinion-90-26Comptroller DiNapoli Releases School Audits
… Valley Central School District and Questar III BOCES . “In an era of limited resources and increased accountability, it’s critical that schools make every dollar count,” DiNapoli said. “By auditing school district … cost available. Officials also attempted to acquire milk and bread at the lowest reasonable cost, but faced a …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-auditsOpinion 2000-24
… bear on the issues discussed in the opinion. MUNICIPAL COOPERATION -- Police Protection (joint service agreement … corporations" may enter into, amend, cancel and terminate agreements for the performance among themselves or "one for … purposes of article 5-G, to mean a county outside of the City of New York, a city, a town, a village, a BOCES, a fire …
https://www.osc.ny.gov/legal-opinions/opinion-2000-24