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Opinion 92-36
… the opinion. COUNTIES -- Powers and Duties (imposition of surcharge to finance E911 system); (implementation of E911 … not authorized by article 6 of the County Law to impose a surcharge on a part-county basis in order to finance the … of a police district within that county and to collect a surcharge only on customers serviced within the district. You …
https://www.osc.ny.gov/legal-opinions/opinion-92-36NYS Comptroller DiNapoli Announces Coal Investments Under Review
… steps to transition to a more sustainable business model in line with the growing low carbon economy. The review of … presented by climate change put their portfolios in jeopardy,” DiNapoli said. “We are assessing minimum … coal mining for profits, we may divest our holdings in that company.” The companies were selected from the Fund’s …
https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-announces-coal-investments-under-reviewTupper Lake Central School District – Lead Testing and Reporting (S9-25-14)
… identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit … used in plumbing and has since been identified as toxic to people, especially young children. Lead poisoning can … or causing hearing and speech problems which can lead to greater difficulty performing well in school and beyond. 1 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/tupper-lake-central-school-district-lead-testing-and-reporting-s9-25-14Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of the Town of Alabama , Caledonia Fire Department , Caledonia Joint … , Cayuga County Community College , Dutchess County , Town of Marcellus and the Uniondale Fire District . “In … their money is being spent appropriately and effectively.” Town of Alabama – Town Clerk Operations (Genesee County) The …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Corporations to Disclose Political Spending
… today that Goodyear Tire and Rubber Co. and Nisource Inc. have agreed to the Fund's request that they publicly … of the Center for Political Accountability, an advocacy group promoting corporate political transparency and … CMS Energy Corp. (36.2%); Equifax Inc. (35.9%); Western Union Co. (35.1%); Wynn Resorts (29.7%); Aetna (26%); United …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-corporations-disclose-political-spendingOpinion 2005-7
… -- Collection (by bank or trust company) WATER SUPPLY AND DISTRIBUTION -- Water Supply (service to users located … will be insufficient for the district or its inhabitants and all required approvals and permits are obtained. The town … rates or rentals, or special assessments not collected together with real property taxes (see also Real Property Tax …
https://www.osc.ny.gov/legal-opinions/opinion-2005-7Colesville Fire District #1 – Internal Controls Over Financial Operations (2013M-276)
… for the 2013 fiscal year. Key Findings The District does not have adequate financial policies and procedures. … and reporting were followed. In addition, the Treasurer does not reconcile the bank accounts on a monthly basis. The … their approvals to pay these claims. However, the Board does not see check images in the subsequent month to verify …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/12/20/colesville-fire-district-1-internal-controls-over-financial-operationsBuffalo City School District - Charter School Tuition Billing (2019M-122)
… for charter school tuition by $1 million (18 percent of PECA set-aside) in 2017-18. After discussing it with us, …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/08/23/buffalo-city-school-district-charter-school-tuition-billing-2019m-122Town of Barre – Town Supervisor’s Activities and Board Oversight (2014M-220)
… our audit was to review the Supervisor’s financial records and reports for the period January 1, 2012 through July 8, 2014. … Background The Town of Barre is located in Orleans County and had a population of 2,025 as of the 2010 census. The Town … our audit was to review the Supervisors financial records and reports for the period January 1 2012 through July 8 2014 …
https://www.osc.ny.gov/local-government/audits/town/2014/10/24/town-barre-town-supervisors-activities-and-board-oversight-2014m-220Indian Lake Central School District – Lead Testing and Reporting (S9-25-16)
… Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in … to test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and … to December 31, 2020 (extended to June 30, 2021 due to the COVID-19 pandemic). Cycle Three: January 1, 2023 to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/indian-lake-central-school-district-lead-testing-and-reporting-s9-25-16United HealthCare – Compensation and Benefit Costs for the Empire Plan for the Period January 1, 2008 through December 31, 2010
… Purpose To determine whether United’s charges were accurate and related to the … Empire Plan is the largest. Civil Service contracts with United HealthCare (United) to process and pay medical and surgical …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/united-healthcare-compensation-and-benefit-costs-empire-plan-period-january-1-2008-throughOversight of Horizon and Crossroads Juvenile Centers
… To determine whether the New York City Administration for Children’s Services adequately operates Horizon and Crossroads Juvenile Detention Centers for court-placed youth to ensure they meet federal, State, and City standards and regulations for the health and safety of youth and staff and provide …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/oversight-horizon-and-crossroads-juvenile-centersNYS Comptroller DiNapoli: One of Largest U.S. Carbon Emitters Commits to Lower GHG Emissions
… goals are consistent with the intent to limit the global average temperature rise to less than 2°C above … a $2 billion increase to the Fund's low emissions index, doubling its investment. The low emission index … is among the top five GHG emitters of the Fund's US equity holdings, and is also listed as one of the largest …
https://www.osc.ny.gov/press/releases/2018/02/nys-comptroller-dinapoli-one-largest-us-carbon-emitters-commits-lower-ghg-emissionsRavena Coeymans Selkirk Central School District – Lead Testing and Reporting (S9-25-7)
… identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit … used in plumbing and has since been identified as toxic to people, especially young children. Lead poisoning can … or causing hearing and speech problems which can lead to greater difficulty performing well in school and beyond. 1 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/ravena-coeymans-selkirk-central-school-district-lead-testing-andComptroller DiNapoli Releases School Audits
… his office completed audits of the Brighter Choice Charter Middle School for Girls , Elmira City School District … count,” DiNapoli said. “By auditing school district and charter school finances and operations, my office continues … spent appropriately and effectively.” Brighter Choice Charter Middle School for Girls – Financial Operations …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-auditsExamples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… Merritt 7, Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Net Assets Proprietary Funds December 31, 2002 This … "balance sheet" format also is permitted. Classification of assets and liabilities is required in either case. …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34Comptroller DiNapoli Releases School Audits
… his office completed audits of the Alfred-Almond Central School District , Beacon City School District , Charlotte Valley Central School District , Chenango Valey Central School District , … DiNapoli announced completed audits AlfredAlmond Central School District CSD Beacon City School District Charlotte …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-1Georgetown Fire District – Board Oversight (2014M-264)
Georgetown Fire District Board Oversight 2014M264
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/georgetown-fire-district-board-oversight-2014m-264Fulton Public Library – Cash Receipts and Disbursements (2017M-269)
… Purpose of Audit The purpose of our audit was to determine whether the Board and Library officials … payroll vendor has access to the Library’s bank account to withdraw funds for payroll and fees. The Board does not audit claims before disbursements are made. Key …
https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269State Comptroller DiNapoli Releases Municipal Audits
… of Town of Barrington , Village of Homer , Plattekill Library , Town of Scriba and the Terryville Fire District … were made without adequate documentation. Plattekill Library – Budgeting Practices (Ulster County) The board has … audits of Town of Barrington Village of Homer Plattekill Library Town of Scriba and the Terryville Fire District …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-audits