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State Comptroller DiNapoli Releases Municipal & School Audits
… board approval and 22 claims were paid that included sales tax totaling $460. Town of Otselic – Audit Follow Up …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Village of Riverside – Clerk-Treasurer’s Records and Reports (Steuben … last four fiscal years and the current AFR was overdue as of Aug. 9, 2024. The clerk-treasurers also did not file … time. As a result, the district’s surplus fund balance is two times the statutory limit. District officials were not …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Gowanda Central School District – Financial Management (Erie County) The … was not approved by the board. Wayland-Cohocton Central School District – Building Access Accounts and Badges …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… $55,100 determined that town officials did not comply with the town’s procurement policy. In addition, 23 claims … claims totaling approximately $7,400 were not supported with sufficient documentation such as detailed receipts, …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… charges totaling $229,635 and determined the charges were for appropriate purposes; however, charges were not properly … including a variance where the reconciled bank balance for one bank account was $2.9 million less than the …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School Audits
… sufficient documentation for eligible services provided. Montauk Union Free School District – Information Technology …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… – Sexual Harassment Prevention (SHP) Training (Niagara County) SHP training was not provided to all employees and … School District – Sexual Harassment Prevention Training (Orange and Sullivan Counties) SHP training was not provided … District – Network User Account and Shared Network Folder Access (Orange County) District officials did not adequately …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School District Audits
… following school district audits have been issued. Genesee Valley Board of Cooperative Educational Services – Purchase … did not adopt a written reserve fund policy. Ogdensburg City School District – Medicaid Reimbursements (2022M-52) The … and levied more taxes than needed to fund operations. West Islip Union Free School District – Financial Management …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of Village of Massapequa Park , Orange County , Pine City Fire District No. … did not follow the contract provisions when it billed the New York State Department of Parks, Recreation and Historic …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. Town of Bennington – Financial Management (Wyoming County) … the audit period and incurred operating deficits in two of the past three years (2016 and 2017). In addition, the … permissive referendum. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-municipal-auditsLow Income Home Energy Assistance Program – Federal Funding and New York
… heating or utility costs. In Federal Fiscal Year (FFY) 2025, almost 1.7 million beneficiaries were authorized in New … termination of service due to financial hardship. In FFY 2025, these benefits were authorized for 100,989 … high number of renters see fewer of these benefits. In FFY 2025, New York City had the largest number of HEAP recipients …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/low-income-home-energy-assistance-programHousing Assistance – Federal Funding and New York
… County 27,884 8,372 27,761 Rensselaer County 4,362 900 450 Richmond County 10,270 5,313 5,921 Rockland County 20,807 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/housing-assistanceOpinion 90-10
… Lopes v Rostad , 45 NY2d 617, 412 NYS2d 127; 1989 Opns St Comp No. 89-22, p 48). The duty to maintain highways in a … conditions which reasonably could be expected to result in injury and damage to the public ( Sanchez v Lippincott , 89 … 393 NYS2d 691; Tagg v City of Lockport , 228 AD 319, 238 NYS 662, affd 254 NY 582; Embler v Town of Wallkill , 132 NY …
https://www.osc.ny.gov/legal-opinions/opinion-90-10XVI.3.C State Funds Included in the ACFR – XVI. Financial Reporting
… Fund 22950 Housing Development Fund 23000-23001 NYS DOT Highway Safety Program Fund 23050-23051 Vocational …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3c-state-funds-included-cafrComptroller DiNapoli & A.G. Schneiderman Announce Sentencing of Defendant For Stealing Over $148k in NYS Pension Benefits
… five years. During this time period, Kanas lived off of the stolen money and, among other things, took … Fishman and Deputy Bureau Chief Stephanie Swenton. Since taking office in 2007, DiNapoli has committed to fighting …
https://www.osc.ny.gov/press/releases/2016/12/comptroller-dinapoli-ag-schneiderman-announce-sentencing-defendant-stealing-over-148k-nys-pensionOpinion 91-35
… AND EMPLOYEES -- Compensation (amount of salary increases for heads of police departments) POLICEMEN AND POLICE … the provisions of law governing minimum salary increases for the heads of municipal police departments who are not …
https://www.osc.ny.gov/legal-opinions/opinion-91-35Opinion 90-35
… Municipal Corporation Law, §10.31; cf . Swift v Mayor , 83 NY 528; Jones v City of Binghamton , 26 AD2d 710, 271 NYS2d 507, affd 20 NY2d 808, …
https://www.osc.ny.gov/legal-opinions/opinion-90-35Opinion 90-2
… with the trustees of "a public library registered by the regents to furnish library services to the people of the" … for one or more" public libraries registered by the regents. We have interpreted the term "grant" as used in …
https://www.osc.ny.gov/legal-opinions/opinion-90-2Opinion 89-57
… Oil Co. v City of New York , 74 NY2d 13, at pp 17-18, 544 NYS2d 119, at p 120). Therefore, we believe subdivision 4 …
https://www.osc.ny.gov/legal-opinions/opinion-89-57Opinion 2012-1
… an interest in contracts between the company and the town to sell products for use by the town highway department. That … prohibited. The board member, however, would be required to disclose the interest in accordance with General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-2012-1