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Shelter Island Union Free School District –Financial Condition (2014M-132)
… to have operating surpluses totaling approximately $1.2 million for these four years rather than deficits. The … that the amount of the District’s unexpended surplus fund balance is in compliance with Real Property Tax Law … reasonable. To the extent that it is not, the Board should transfer moneys in this reserve to other reserves, compliance …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Lackawanna City School District – Financial Condition (2014M-119)
… to ensure the District has sufficient cash inflows to pay its obligations in a timely manner. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119Laurens Central School District – Budgeting and Reserves (2013M-135)
… Purpose of Audit The purpose of our audit was to review the District’s budgeting practices and reserves for the period July 1, 2011, to March 7, 2013. Background The Laurens School District is located in Otsego County. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135Comptroller DiNapoli Releases School Audits
… statutory limit for the past three fiscal years. As of June 30, 2018, the district’s surplus fund balance was $2.15 … in each of the last five years (2013-14 through 2017-18) for a combined total of almost $12.6 million. Find out …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-1Opinion 97-23
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-97-23Nursing Home Surveillance
… follows federal and State regulations and procedures for conducting nursing home surveys and whether survey … in nursing homes. Division staff assess compliance through on-site facility inspections, referred to as surveys. … reveals violations, surveyors issue citations. Depending on the severity classification, the Department can implement …
https://www.osc.ny.gov/state-agencies/audits/2016/02/19/nursing-home-surveillanceComptroller DiNapoli Releases School District Audits
… $745,262, of which $358,384 was funded using general fund money, were adequately supported and properly allocated. … as teacher center costs. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-school-district-auditsDiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… balances can be turned over to the Comptroller’s Office of Unclaimed Funds (OUF) after five years of inactivity. In 2023, the …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsOpinion 98-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … services are accepted by the commanding officer of the assisted fire company or department under that section is …
https://www.osc.ny.gov/legal-opinions/opinion-98-24Town of Walton – Justice Court Operations (2021M-72)
… financial activity reports and the disposition of tickets to various local and New York State agencies. … Determine …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/07/23/town-walton-justice-court-operations-2021m-72State Comptroller DiNapoli Releases Audits
… (2019-S-61) For a significant number of the delinquent tax assessments reviewed, auditors were unable to determine, …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-auditsOpinion 97-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … the opinion. COUNTIES -- Assigned counsel (determination of amount of compensation) -- Powers and Duties (audit of …
https://www.osc.ny.gov/legal-opinions/opinion-97-16Opinion 95-4
… necessary (see County Law, §501; see also Barry v City of New York , 175 Misc 712, 25 NYS2d 27, affd 261 AD 957, 27 …
https://www.osc.ny.gov/legal-opinions/opinion-95-4Town of Carrollton – Justice Court Operations (2018M-21)
… Objective Determine whether Justice Court (Court) fines and fees were properly accounted for. Key Findings The Justices' cash balances exceeded known … excess balances. The Justices' bail reports included bail for 18 individuals totaling $7,150 that could not be traced …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/11/town-carrollton-justice-court-operations-2018m-21New York State’s Aging Prison Population: Share of Older Adults Keeps Rising
… in Medicaid, which is partly funded by the federal government, or obtain other health coverage. When older …
https://www.osc.ny.gov/reports/new-york-states-aging-prison-population-share-older-adults-keeps-risingOpinion 91-61
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … as its general intent (see McKinney's Consolidated Laws of NY, Book 1, Statutes §§98[a], 177[c]). In this regard, …
https://www.osc.ny.gov/legal-opinions/opinion-91-61Opinion 92-1
… substituted for) GENERAL MUNICIPAL LAW, §§106, 109-b: (1) A municipality does not have discretion to refuse to permit … monitor the market value of the deposited securities to make sure that the market value at all times is substantially … a custodial bank's federal reserve system account or to a member bank with which the custodial bank maintains an …
https://www.osc.ny.gov/legal-opinions/opinion-92-1Opinion 91-11
… This opinion represents the views of the Office of the State Comptroller at the time it was … views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … officers subject to mandatory referendum) MUNICIPAL HOME RULE LAW, §23(2)(f): A local law which authorizes a city …
https://www.osc.ny.gov/legal-opinions/opinion-91-11Lumberland Fire Department Inc. – Controls Over Financial Activities (2014M-110)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … Officers comprise the President, Vice-President and Secretary-Treasurer. The Department collected $248,000 in …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/lumberland-fire-department-inc-controls-over-financial-activities-2014m-110Opinion 88-42
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. SALES TAX -- … remedy of setoff. Setoff is a fundamental right, based on the principle that natural justice and equity require that …
https://www.osc.ny.gov/legal-opinions/opinion-88-42