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Chenango Valley Central School District -- Budget Review (B17-4-5)
… Background The Chenango Valley Central School District is located in Broome County. Chapter 260 of the Laws of 2008 … year during which the municipality or school district is authorized to issue obligations and for each subsequent …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/chenango-valley-central-school-district-budget-review-b17-4-5Town of Johnsburg – North Creek Water District Charges (2023M-51)
… annual water revenue) in water revenues it was entitled to . Officials did not: Ensure services provided by the contractor were billed to the customers. Identify and bill all new water customers. … all water rates were Board-adopted and accurately charged to customers. Perform an annual audit of the Water Clerk’s …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-johnsburg-north-creek-water-district-charges-2023m-51State Agencies Bulletin No. 2008
… which implemented the 2019-2023 Agreement between the State of New York and the PEF, provides for payment of … LLS payment during 2022-2023: Leave of Absence/Preferred List on 03/31/2022: An employee who otherwise qualifies for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2008-april-2022-public-employees-federation-pef-longevity-lump-sum-llsOpinion 89-64
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … sales of municipal real property, the courts in this State have indicated that a sale will not be permitted to … but rather a gift in violation of Article VIII, §1 of the State Constitution (see Grand Realty v City of White Plains , …
https://www.osc.ny.gov/legal-opinions/opinion-89-64Opinion 95-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of the county and the cities with the approval of the State Comptroller. Section 1262(c) also provides that, in the …
https://www.osc.ny.gov/legal-opinions/opinion-95-3Audits of Local Governments: The Audit Process
… Below is a brief overview of the audit process, highlighting some … and the areas that will be audited. Fieldwork Phase: This is typically the longest phase of the audit. The …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processUnited Cerebral Palsy Association of the Rochester Area, Inc. – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented and allowable under the State Education Department’s (SED’s) guidelines, including … a not-for-profit organization located in Rochester, New York, is an SED-approved provider of preschool special …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/united-cerebral-palsy-association-rochester-area-inc-compliance-reimbursable-cost-manualAllegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… Industrial Development Agency (ACIDA) was established in 1973 and is governed by a Board of Directors which … of Aging and Veterans Affairs. There is no authority in General Municipal Law for an IDA to construct a building … the County and IDA. Ensure that there is a reliable plan in place to generate revenues for repayment of the bonds. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internalCity of Olean – Budget Review (B1-16-2)
… their tentative 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/2016/03/14/city-olean-budget-review-b1-16-2City of Troy – Budget Review (B19-5-8)
… and expenditure projections in the City’s proposed budget for the 2020 fiscal year are reasonable. Background The City … liquidate cumulative deficits in the City’s general fund for the years ending December 31, 1993, 1994 and 1995. New … fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/city/2019/11/07/city-troy-budget-review-b19-5-8State Comptroller Thomas P. DiNapoli Statement on State Budget Negotiations
… New York State Comptroller Thomas P. DiNapoli issued the following … Health and some state Department of Health and state Education Department facilities (does not impact State …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-thomas-p-dinapoli-statement-state-budget-negotiationsVillage of Monticello – Board Oversight (2013M-226)
… Purpose of Audit The purpose of our audit was to assess the oversight provided by the Board for the period August 1, 2011 through March 14, 2013. … for real property taxes, or the Village’s overall fiscal health. Village officials are not ensuring they are receiving …
https://www.osc.ny.gov/local-government/audits/village/2014/02/14/village-monticello-board-oversight-2013m-226DiNapoli: Former Tax Collector Accused of Pocketing $88,000 for Car Loans, Amazon Purchases, Food and Other Expenses
… of Jennifer Colucci, 41, of Hopewell Junction, N.Y., for allegedly stealing more than $88,000 in tax funds collected for the use of the town of Beekman and its schools. The … their tax money to benefit their community, not to pay for an individual’s personal lifestyle. I thank Dutchess …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-tax-collector-accused-pocketing-88000-car-loans-amazon-purchases-food-and-otherOpinion 88-73
… FUNDS -- Capital Reserve Fund (creation of by town for improvement district) GENERAL MUNICIPAL LAW, §6-c(3)(a); … a suburban town may not establish a capital reserve fund for improvement district purposes. This is in reply to your … the establishment of capital reserve funds shall not apply to: "Capital improvements to be constructed, …
https://www.osc.ny.gov/legal-opinions/opinion-88-73Oracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… 22, 2013. Background The Oracle Charter School is located in the City of Buffalo. The School is governed by an …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualDutchess County – County Bridge Maintenance (S9-13-5)
… bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. … and is responsible, along with other administrative staff, for the County’s day-to-day management. The DPW is responsible for the maintenance and monitoring of bridges. The DPW …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/dutchess-county-county-bridge-maintenance-s9-13-5DiNapoli: Former Vernon Center Fire Department Treasurer Arrested for Stealing Over $300,000
… allegedly stealing more than $300,000 from the department, State Comptroller Thomas P. DiNapoli, Oneida County District … purportedly written to various legitimate fire department vendors into his personal accounts. He also allegedly …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-former-vernon-center-fire-department-treasurer-arrested-stealing-over-300000Opinion 2005-9
… This opinion represents the views of the Office of the State Comptroller at the time it was …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9State Agencies Bulletin No. 1944
… vehicle and chauffeur services in the New York State Payroll System (PayServ) for tax year 2021. Affected … requiring employees to substantiate their business use of State-provided vehicles and chauffeur services. If an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1944-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2341
… provide agencies with instructions for processing the 2024-2025 Firearms Training and Safety Incentive Program Payment … must be used to process the adjustment. Please refer to Payroll Bulletin No. 1893 Reporting Adjustments to Overtime … Report to inactive individuals who are 62 or older in the calendar year and active employees with the New York Retiree …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2341-2024-2025-public-employees-federation-pef-firearms-training-and-safety