Search
Opinion 98-12
… the advance was made (General Municipal Law, §9-a[3]). When the tax bases of the "lending" and "borrowing" funds are …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Opinion 95-3
… that bear on the issues discussed in the opinion. SALES TAX -- Distribution (calculation of amount set aside …
https://www.osc.ny.gov/legal-opinions/opinion-95-3Opinion 89-64
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … VILLAGE LAW, §1-102(1): When purchasing real property, a village board of trustees has a fiduciary duty to acquire … or capricious manner (see also Winkler v Summers , 51 Hun 636, 5 NYS 723; 1988 Opns St Comp No. 88-35, p 65). To …
https://www.osc.ny.gov/legal-opinions/opinion-89-64Audits of Local Governments: The Audit Process
… of an audit. More detailed information can be found in: Understanding the Audit Process Brochure [pdf] . Audit … is typically the longest phase of the audit. The examiner-in-charge supervises the day-to-day activities of the onsite … OSC Audit Report: More detailed information can be found in our guidance Responding to an OSC Audit Report: Audit …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processAllegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… Purpose of Audit The purpose of our audit was to examine the ACIDA’s internal controls over employee … process for certain projects from January 1, 2008, to August 31, 2012. Background The overall goal of IDAs is to advance the job opportunities, health, general prosperity, …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internalDutchess County – County Bridge Maintenance (S9-13-5)
… approximately 298,000 residents. The County is governed by a 25-member County Legislature. The County’s budgeted … Although the County has not developed a written plan for bridge maintenance and repair, it has taken action in recent …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/dutchess-county-county-bridge-maintenance-s9-13-5Amortization Schedules and Payoffs – Contribution Stabilization Program
… If you participate in the CSP, you can view the payment … on the Billing Dashboard. You will be able to search for a specific amortization or view a list of all amortizations. …
https://www.osc.ny.gov/retirement/employers/csp/amortization-schedules-and-payoffsCity of Olean – Budget Review (B1-16-2)
… the accumulated deficit in the City’s general, water and sewer funds as of May 31, 2007. Local Finance Law requires … statute. Key Recommendations Incorporate recurring costs into the annual operating budget, to be funded with recurring … Include potential salary increases within department line items or restore the contingency appropriation to …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2State Comptroller Thomas P. DiNapoli Statement on State Budget Negotiations
… . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-thomas-p-dinapoli-statement-state-budget-negotiationsUnited Cerebral Palsy Association of the Rochester Area, Inc. – Compliance With the Reimbursable Cost Manual
… and associated fringe benefits; $1,681 for inappropriate consultant services; and $2,743 in … also questioned the appropriateness of $1,544 in costs for consultant services that did not comply with bidding … Reimbursable Cost Manual ( 2015-S-10 ) Summit Educational Resources: Compliance With the Reimbursable Cost Manual ( …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/united-cerebral-palsy-association-rochester-area-inc-compliance-reimbursable-cost-manualVillage of Monticello – Board Oversight (2013M-226)
… in management and oversight of Village operations and model an appropriate leadership model. Audit and approve all claims prior to payment, and …
https://www.osc.ny.gov/local-government/audits/village/2014/02/14/village-monticello-board-oversight-2013m-226City of Troy – Budget Review (B19-5-8)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … City of Troy, located in Rensselaer County, is authorized to issue debt not to exceed $24,706,000 to liquidate cumulative deficits in the …
https://www.osc.ny.gov/local-government/audits/city/2019/11/07/city-troy-budget-review-b19-5-8Town of Ontario – Board Oversight and Information Technology (2013M-105)
… Purpose of Audit The purpose of our audit was to review Board oversight and information technology (IT) … an effective system of internal controls over payroll, to ensure that the Town has properly classified its Fair … amount of fund balance that would be available and used to balance the budget. These inaccurate budgets led to the …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-ontario-board-oversight-and-information-technology-2013m-105DiNapoli: Former Tax Collector Accused of Pocketing $88,000 for Car Loans, Amazon Purchases, Food and Other Expenses
… State Comptroller Thomas P. DiNapoli today announced the arrest of Jennifer Colucci, 41, of Hopewell Junction, N.Y., … for the use of the town of Beekman and its schools. The arrest was the result of a joint investigation between … for partnering with us against public corruption.” “This arrest should serve as a reminder that those who choose to …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-tax-collector-accused-pocketing-88000-car-loans-amazon-purchases-food-and-otherOracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… July 1, 2011 through August 22, 2013. Background The Oracle Charter School is located in the City of Buffalo. The … that it used an appropriate process to ensure it obtained a suitable building site at a reasonable cost. School … leave accrual records for all School employees. The School does not require that all employees submit leave request …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualOpinion 88-73
… opinion. IMPROVEMENT DISTRICTS -- Reserve Fund (authority to establish) MUNICIPAL FUNDS -- Capital Reserve Fund … fund for improvement district purposes. This is in reply to your letter asking whether a town of the second class may … note that suburban towns are authorized by Town Law, §55-a to establish such a fund. There is no general authorization …
https://www.osc.ny.gov/legal-opinions/opinion-88-73DiNapoli: Former Vernon Center Fire Department Treasurer Arrested for Stealing Over $300,000
… members and the public when he used his position to steal funds that were meant to benefit the community. We have zero … payments, and cash withdrawals with the allegedly stolen funds. Rose was arraigned in Vernon Town Court. The charges … by emailing a complaint to investigations@osc.ny.gov or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-former-vernon-center-fire-department-treasurer-arrested-stealing-over-300000State Agencies Bulletin No. 1944
… are fringe benefits. Per the Internal Revenue Service (IRS) Rules and Regulations, most Fringe Benefits are taxable … employee’s taxable gross wages. This income is reportable on the employee’s Form W-2 and is subject to income and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1944-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2341
… to provide agencies with instructions for processing the 2024-2025 Firearms Training and Safety Incentive Program Payment … may be directed to the Payroll Earnings mailbox. … 20242025 Public Employees Federation PEF Firearms Training …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2341-2024-2025-public-employees-federation-pef-firearms-training-and-safetyDiNapoli and William Glasgall Op-Ed
… to create a more transparent, understandable process for reporting finances, they must improve the systems and … a complete overhaul of its accounting and financial reporting and practices, overseen by a financial control … debt practices. Investors deserve to have a complete picture of the finances and commitments of a state or local …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-and-william-glasgall-op-ed