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Town of Stockton – Financial Management (2014M-90)
… 13, 2014. Background The Town of Stockton is located in Chautauqua County and has a population of approximately … million. Key Findings The Board did not adopt a policy to address the level of unexpended surplus funds; as a result, … general and highway town-wide funds and adopt a policy to address the maintenance of a reasonable level of surplus fund …
https://www.osc.ny.gov/local-government/audits/town/2014/09/12/town-stockton-financial-management-2014m-90Village of Monticello – Financial Condition (2020M-107)
… at the end of the 2019-20 fiscal year. The Village has exhausted nearly 100 percent of its constitutional tax limit. The Village has significant infrastructure needs that it lacks the funds …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-financial-condition-2020m-107Village of Schoharie - Board Oversight (2018M-184)
… bank reconciliations and comparing canceled check images to the Board-approved abstracts. Annually audit, or cause an …
https://www.osc.ny.gov/local-government/audits/village/2018/12/21/village-schoharie-board-oversight-2018m-184Long Lake Fire District No. 1 – Controls Over Financial Activities (2014M-272)
… safeguarded for the period January 1, 2013 through May 31, 2014. Background The Long Lake Fire District No. 1 is a … financial management. The District’s budget for the 2014 fiscal year is $406,500. Key Findings The District has a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272Town of Conesville – Long-Term Planning (2016M-314)
… The Town of Conesville is located in Schoharie County and has a population of approximately 730. The Town is governed … or capital plans for equipment replacement. The Board has not established any reserves to ensure financial …
https://www.osc.ny.gov/local-government/audits/town/2016/12/02/town-conesville-long-term-planning-2016m-314XI.16 Vendor Responsibility – XI. Procurement and Contract Management
… OVERVIEW This section reminds New York State contracting entities of their legal obligations with respect to determining the … to be considered include authority to do business in New York State, licensing (e.g. with the Education Department … This section reminds New York State contracting entities of their legal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi16-vendor-responsibilityDiNapoli Releases Municipal Audits
… , Village of Monticello , Orleans County , Village of Oxford , Town of Reading , Richmond Fire District , Rotterdam … trust funds to the Office of State Comptroller. Village of Oxford – Justice Court Operations (Chenango County) The … Clarkson Village of Monticello Orleans County Village of Oxford Town of Reading Richmond Fire District Rotterdam …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-audits-0Opinion 88-54
… to effective date of a consolidation) TOWN LAW, §§190, 206, 209: A town board may not establish an extension to a … in the town prior to October 1 in any year. Under section 206 of the Town Law, the consolidation of the districts, … has been approved at a special election (Town Law, §206[5]). Pursuant to Town Law, §206(11), the actual …
https://www.osc.ny.gov/legal-opinions/opinion-88-54Opinion 92-22
… outside the village. We have been advised that the village has created the position of comptroller by local law and that … Municipal Law, §800(3), a municipal officer or employee has an interest in any contract with his or her municipality … or employee, individually or as a member of a board, has the power or duty to: (a) negotiate, prepare, authorize …
https://www.osc.ny.gov/legal-opinions/opinion-92-22Opinion 97 - 12
… Municipal Law, §800[2]). A municipal officer or employee has an interest in a contract of his or her municipality if a … or employee, individually or as a member of a board, has the power or duty to: (a) negotiate, prepare, authorize … the contract; or (c) appoint an officer or employee who has any such duties (General Municipal Law, §801), and if …
https://www.osc.ny.gov/legal-opinions/opinion-97-12DiNapoli: Post-Pandemic Unemployment in NYC Persists for Some Demographic Groups
… across demographic groups, even as overall unemployment has improved since the pandemic,” DiNapoli said. “My report … of the city’s workforce recovery from the pandemic has been reflected across the demographic and socioeconomic … the Black unemployment rate was 6.9%. Black unemployment has persisted locally since the onset of the pandemic. As …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-post-pandemic-unemployment-nyc-persists-some-demographic-groupsDiNapoli: MTA Needs to Refocus Attention on Overdue Upgrades and Preparations for Extreme Weather
… infrastructure funds, but its long-term finances are still in trouble as it wrestles with an overdue list of repairs and … The last assessment, covering 2015-2034, was published in 2013 and is overdue for an update. The MTA is now required … to produce a needs assessment every five years starting in 2023. The MTA’s 2013 assessment did not include any …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-mta-needs-refocus-attention-overdue-upgrades-and-preparations-extreme-weatherOpinion 89-6
… unless a special provision for the collection of a fine has been "otherwise made by law" (Judiciary Law, §796). Our research has determined that the New York statutes contain no special … at 396, footnote omitted) This conclusion of the Court has been followed by both this Office and the Attorney …
https://www.osc.ny.gov/legal-opinions/opinion-89-6City of Long Beach – Budget Review (B20-7-3)
… their proposed budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/city/2020/05/13/city-long-beach-budget-review-b20-7-3State Comptroller DiNapoli Releases Municipal Audits
… any additional oversight. West Hempstead Water District – Life Insurance (Nassau County) The district currently holds individual whole life insurance policies with face values totaling $280,000 …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of Bay Shore Fire District , Hartsdale Volunteer Fire Company , Town of Neversink , Village of Ossining , Walton Fire Department and the City of Watervliet . "In today's … today announced his office completed audits of Bay Shore Fire District Hartsdale Volunteer Fire Company Town of …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases State Audits
… to implement are scheduled to begin with the 2016-2017 school year. State Education Department: Kidz Therapy …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-state-auditsComptroller DiNapoli Releases School Audits
… the Your Home Public Library . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and … County) Although the district’s policy indicates that it has a written online banking agreement with its bank, … manager perform online banking transactions, but neither has received Internet security awareness training. Genesee …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 1835
… are available immediately. OSC Actions OSC has created two new locked queries to help agencies identify employees … and would like their direct deposit split evenly between two bank accounts could be set up one of two ways: Without a Balance Row: If this employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1835-new-queries-identify-employees-receiving-paper-checksReporting Regulations 315.2 & 315.3
… unit of government or organization obligated or agreeing to make contributions to the retirement system on behalf of … the means and methods of what work will be done and how the work will be done. (c) The term independent … and deduction records. Employers seeking to alter or change any reporting document, once approved, must submit the …
https://www.osc.ny.gov/retirement/employers/reporting-regulations-3152-3153