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Jefferson Fire District – Internal Controls Over Financial Operations (2013M-101)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the … 2013. Background The District is a district corporation of the State, distinct and separate from the Town of … The purpose of our audit was to examine the internal controls over the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/12/jefferson-fire-district-internal-controls-over-financial-operations-2013mNew York State Comptroller Thomas P. DiNapoli Statement on MTA's Budget
… revenue that riders provide, are back on solid ground.” Find out how your government money is spent at Open Book New …
https://www.osc.ny.gov/press/releases/2021/02/new-york-state-comptroller-thomas-p-dinapoli-statement-mtas-budgetMastics-Moriches-Shirley Community Library – Claims Processing (2013M-166)
… provides services to several communities, including the hamlets of Mastic, Moriches, and Shirley. The Library is …
https://www.osc.ny.gov/local-government/audits/library/2013/08/09/mastics-moriches-shirley-community-library-claims-processing-2013m-166DiNapoli: Greenburgh-Graham Union Free School District Superintendent and Former Security System Specialist Arrested on Corruption Charges for Stealing School Funds
… complaint, Levy and Kumar aided, abetted and acted in concert with each other in a scheme where Levy approved …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-greenburgh-graham-union-free-school-district-superintendent-and-former-security-systemOpinion 88-48
… bidding requirement for purchases of equipment by the Western Finger Lakes Solid Waste Management Authority. … to be used in connection with a recycling program by the Western Finger Lakes Solid Waste Management Authority would be subject to competitive bidding. The Western Finger Lakes Solid Waste Management Authority ("the …
https://www.osc.ny.gov/legal-opinions/opinion-88-48Trumansburg Central School District – Procurement (2022M-13)
… officials procured goods and services in the best interest of the taxpayers. Key Findings District officials did not … that goods and services were procured in the best interest of the taxpayers. The Board of Education (Board) did not implement the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/trumansburg-central-school-district-procurement-2022m-13Real Property Portfolio
… (ESD) fully and accurately accounted for and reported on its real property holdings and the need to either hold or … subsidiary corporations that have unique missions focused on economic development projects in particular geographic … legislation made key amendments to the Public Authorities Law (PAL) regarding the accounting of, reporting on, and …
https://www.osc.ny.gov/state-agencies/audits/2024/08/21/real-property-portfolioOpinion 2003-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … TOWN LAW §150(1): Taxable properties in all portions of a town, except that part containing a portion of a village … be levied only against taxable properties within the area of the town …
https://www.osc.ny.gov/legal-opinions/opinion-2003-6Debt – 2021 Financial Condition Report
… debt, as defined in section 67-a of the State Finance Law, an increase of 18.3 percent since SFY 2016-17. $66.5 … issuances (in both SFYs 2020-21 and 2021-22) from the caps on debt outstanding and debt service, as well as removing … recovery from the impacts of the COVID-19 crisis on the State’s finances. Ratings can influence interest rates …
https://www.osc.ny.gov/reports/finance/2021-fcr/debtDiNapoli: New York City Job Growth Continues to Set Records
… found. The city’s job growth rate from 2009 to 2019 was 24.3 percent, compared to 15.3 percent for the nation and 14.5 … 212,800 in 2019. Job growth in the social assistance sector was particularly strong in the past two years, with … when the current job expansion began. Nonetheless, the sector added 211,200 jobs between 2009 and 2019, the most of …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-new-york-city-job-growth-continues-set-recordsAccounts Payable Advisory No. 49
… impacts the Scheduled Due field and, where applicable, the Discount Due field. The default Basis Date for vendors … the Basis Date to calculate the Scheduled Due field and Discount Due field, where applicable. Note: This section used …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/49-gfo-updates-basis-date-invoice-received-date-mir-date-and-paymentSelected Payments for Special Items Made to Arden Hill Hospital From January 1, 2011 Through March 31, 2011
… Empire and Arden Hill. Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage to active and retired State, … their dependents. The Empire Plan (Plan) is the primary health benefits plan for NYSHIP. The Department of Civil …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-arden-hill-hospital-january-1-2011-through-march-31Real Estate Advisory Committee
… Law. The Real Estate Advisory Committee reviews proposed mortgage and real estate investments. In the event the Real Estate Advisory Committee disapproves of a proposed mortgage or real estate investment, the investment will not … of the Investment Advisory Committee reviews proposed mortgage and real estate investments …
https://www.osc.ny.gov/common-retirement-fund/resources/real-estate-advisory-committeeDiNapoli: Fiscal Stress Remains Low Among Villages
… DiNapoli's Fiscal Stress Monitoring System has identified 10 villages and two cities in New York in some level of fiscal stress in 2017. The system evaluated all … fiscal year, which includes all counties, towns, 10 villages, and the majority of cities. DiNapoli's office …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-fiscal-stress-remains-low-among-villagesSt. Lawrence County Industrial Development Agency – Project Approval and Monitoring (2021M-151)
… information for 10 approved projects to monitor actual vs. proposed investment. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/county/2021/12/22/st-lawrence-county-industrial-development-agency-project-approval-and-monitoringState Comptroller DiNapoli Releases School Audits
… District , Miller Place Union Free School District and the Peru Central School District . "In an era of limited … signature could be used to generate unauthorized checks. Peru Central School District – Extra-Classroom Activity Funds … District Miller Place Union Free School District and the Peru Central School District …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-audits-0Moravia Central School District – Lead Testing and Reporting (S9-25-2)
… in writing, as required. Further, officials did not post the testing results on the District’s website until up … in this report must be prepared and provided to our office within 90 days, pursuant to Section 35 of the New York …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/moravia-central-school-district-lead-testing-and-reporting-s9-25-2Germantown Central School District – Lead Testing and Reporting (S9-25-3)
… the Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/03/germantown-central-school-district-lead-testing-and-reporting-s9-25-3Glen Cove City School District – Lead Testing and Reporting (S9-25-17)
… and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the … lead levels were still in service without a follow-up test showing they were now below the lead action level or … against use. District officials did not report laboratory test results conducted for Cycle Two, including the results …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/glen-cove-city-school-district-lead-testing-and-reporting-s9-25-17Sullivan West Central School District – Lead Testing and Reporting(S9-25-1)
… in writing, as required. Further, the District did not post all the test results of their potable water outlet … in this report must be prepared and provided to our office within 90 days, pursuant to Section 35 of the New York …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/sullivan-west-central-school-district-lead-testing-and-reportings9-25-1