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DiNapoli Warns of ‘Triple Threat’ of Fiscal Risks
… spending, public authority financial data and information on 140,000 state contracts, visit Open Book New York . The …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-warns-triple-threat-fiscal-risksXII.9.H Audit Recoveries – XII. Expenditures
… The purpose of this section is to provide guidance to Business Units for recovering moneys due and owing to the … relative thereto. Process and Document Preparation A Business Unit may determine that there are moneys due and … to the State. Upon making the determination, the Business Unit should contact the contractor to determine …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9h-audit-recoveriesHenderson Fire District – Financial Activities (2025M-67)
… [read complete report – pdf] Audit Objective Did the Henderson Fire District (District) Board of Commissioners … (Board) adequately monitor financial activities and ensure the Treasurer maintained appropriate records and reports? … The Board did not adequately monitor financial activities or …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/henderson-fire-district-financial-activities-2025m-67Town of Lewis – Records and Reports (2025M-17)
… benefit expenditures related to the water district has caused taxpayer inequities of $3,753 to occur. The water district has a different tax base than the general fund; Therefore, the general fund has subsidized the water district’s operations. As a result, …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17State Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits have been issued. State Education Department (Preschool … Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-auditsDiNapoli: Fairport Audits Reveal Unauthorized Practices for Economic Development Agencies
… granting $1 million worth of inappropriate gifts and commercial loans, according to an audit released today by … of a project. FIDA granted two additional unauthorized commercial loans of approximately $187,000. Questionable … expenses and not those of other entities; Cease making commercial loans directly or through the FLDC using FIDA …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-fairport-audits-reveal-unauthorized-practices-economic-development-agenciesState Comptroller DiNapoli Releases School Audits
… and charter school finances and operations to ensure money is being spent appropriately and effectively. The …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-school-auditsDiNapoli: NYC Put Federal Funds to Work Quickly To Shore Up Budget and Drive Recovery
… funds it received in the wake of the COVID-19 pandemic to replace revenue losses and mitigate negative economic impacts, similar to other major cities in the country, but it has used them at … pace than its peer cities, which leaves less available to address future uncertainties, according to a report …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyc-put-federal-funds-work-quickly-shore-budget-and-drive-recoveryState Contract and Payment Actions in May
… Department of Health $15 million with the SUNY Research Foundation for physician workforce studies. $14 million with … Development Corporation $1.6 million to the SUNY Research Foundation for project management services for implementation … and discovery related to a trial in U.S. District Court in the Southern District of New York. State University …
https://www.osc.ny.gov/press/releases/2018/06/state-contract-and-payment-actions-mayMedian Income
… 5-year Estimates, 1 median household income in every county in New York increased from 2019 to 2024. This period, … 62 counties, real median household income decreased. Tioga county had the largest decrease both by dollar amount (-$4,794), and percentage (-6.2 percent). Rockland County had the second-largest decrease by dollar amount …
https://www.osc.ny.gov/reports/median-incomeOpinion 2000-18
… as well as the need to ensure that a political subdivision funds a benefit only for services rendered to or at the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-18Cost-Saving Ideas: A Guide to Justice Court Consolidation in Villages and Towns
… of village justice. Once the office of village justice no longer exists, the town justice court for the town in … parking violations (currently $15). The village will no longer be entitled to fines imposed for: Violations of the … Phone: (800) 268-7869 Email: [email protected] Web: http://www.nycourts.gov/admin/index.shtml New York State …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-guide-justice-court-consolidation-villages-and-townsOpinion 94-1
… 1972, p 32; McKinney's Statutes, §§74, 240; see also In re Village of Monticello, 123 Misc 556, 205 NYS 839 affd 211 …
https://www.osc.ny.gov/legal-opinions/opinion-94-1Opinion 90-23
… BONDS AND NOTES -- Debt Limit (exclusion from - cities of Buffalo, Rochester and Syracuse) STATE CONSTITUTION, ARTICLE … VIII, §§6, 12; LOCAL FINANCE LAW, §105.00: The cities of Buffalo, Rochester and Syracuse may exclude from their … such purpose, does not exceed $10,000,000 in the case of Buffalo and Rochester and $5,000,000 in the case of Syracuse. …
https://www.osc.ny.gov/legal-opinions/opinion-90-23Opinion 90-52
… -- Powers and Duties (publication of minutes of town board meeting); (publication of State Comptroller's report of … clerk is required to record in the minutes of a town board meeting the name of each member of the board who is present, … duty to record the names of other persons attending the meeting. A decision to publish the minutes of a town board …
https://www.osc.ny.gov/legal-opinions/opinion-90-52Opinion 2006-3
… cable television franchise fees are credited) TOWN LAW §64(7); PUBLIC SERVICE LAW §§212, 218: Revenues derived from a … to the town-wide or part-town general fund. Town Law §64(7) authorizes the town board, after a public hearing, to … (see, e.g., Public Service Law §218; 16 NYCRR 894.8[d]), impose fees upon the franchisees (see, e.g., 25 Opns …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3Opinion 89-56
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … payments proposed to be made to town employees. You state that the town has established a self-insured health … gift of town funds in violation of Article VIII, §1 of the State Constitution. Town Law, §27(1) provides that salaries …
https://www.osc.ny.gov/legal-opinions/opinion-89-56Opinion 89-29
… §72-h; VILLAGE LAW, §1-102(1): A village may acquire a parcel of property to exchange for property owned by a … of the Department of the Interior, a village may acquire a parcel of property for the purpose of exchanging it for Parks … the village. Here, the village does not presently own the parcel that it intends to exchange with the federal …
https://www.osc.ny.gov/legal-opinions/opinion-89-29Opinion 92-29
… of General Municipal Law, §207-m to salary of deputy police commissioner); (salary of individual filling … of General Municipal Law, §207-m to salary of deputy commissioner); (salary of individual filling vacancy … to at least the salary paid to his or her predecessor. A deputy police commissioner is not entitled to salary …
https://www.osc.ny.gov/legal-opinions/opinion-92-29Opinion 96-23
… fee for filing, recording or indexing any paper, document, map or proceeding filed, recorded or indexed for the county, … transcript, certification or copy of any paper, document, map or proceeding to be used for official purposes. It is a … Practice Commentaries, McKinney's Cons Laws of NY, Book 7B, §1301, p 354). Further, we note that section 65 …
https://www.osc.ny.gov/legal-opinions/opinion-96-23