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Town of Black Brook – Financial Condition of Sewer and Water Districts (2012M-216)
… January 1, 2009, to May 31, 2012. Background The Town of Black Brook is located in Clinton County and has … Town of Black Brook Financial Condition of Sewer and Water Districts …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-black-brook-financial-condition-sewer-and-water-districts-2012m-216DiNapoli Announces Lowered Fees for New York State's 529 College Savings Direct Plan
… New York State Comptroller Thomas P. DiNapoli today announced a new reduction in management fees for the state’s 529 College … New York State Comptroller Thomas P DiNapoli today announced a new reduction in management fees for the states 529 College …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-announces-lowered-fees-new-york-states-529-college-savings-direct-planState Comptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Attica Central School District , Clarence Central School District , Franklin Square Union Free School … Board and district officials have not effectively managed fund balance and have allowed reserve balances to accumulate …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-1Opinion 2001-14
… Municipal Law. Therefore, a member of a town board, who is also employed by a village located partially within the … equipment in the event that the town's highway department is unable to perform the mechanical repairs. 1 Pursuant to … benefits. We are informed that the individual in question is paid by the village on an hourly basis and works a set …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14New York City’s Uneven Recovery: Mothers in the Workforce
… virus. Nationally, mothers in the workforce experienced a larger increase in unemployment than fathers. While New … trend initially, in 2022 the previously strong job gains for women with children slowed compared to their male … the City faced an elevated rate of 5.7 percent, driven in part by a large number who are actively looking for work (see …
https://www.osc.ny.gov/reports/osdc/new-york-citys-uneven-recovery-mothers-workforceDiNapoli Releases Bond Calendar for Third Quarter
… to changes in program needs and market conditions. It is also contingent upon execution of all project approvals required by law. The schedule is released by the committee to assist participants in the municipal bond market. A new schedule is released every quarter and updated as necessary. The …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-releases-bond-calendar-third-quarterComptroller DiNapoli Releases Municipal Audits
… balanced budgets or consistently monitor the budget. As a result, the general fund reported a deficit unexpended fund balance of $18,343 on Dec. 31, 2012. Although fund balance increased to …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… and relied on fund balance to finance operations. As a result, fund balance declined in the general town-wide, …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-auditsReporting of Billboard Income
… Purpose To determine whether income from properties with billboards was being accurately reported on … Finance was not doing enough to identify and follow up on properties with billboards. Consequently, there is increased … income of $83,565 for 2009 and 2010. We identified 235 properties with billboards that did not report any billboard …
https://www.osc.ny.gov/state-agencies/audits/2013/08/15/reporting-billboard-incomeDiNapoli Releases Bond Calendar for Second Quarter
… sales totaling up to $505 million of fixed rate tax-exempt bonds for the month of April and a bond sale of up to $23 million of fixed rate tax-exempt and taxable bonds for the month of May. Metropolitan Transportation … a bond sale of up to $500 million in fixed rate tax-exempt bonds for the month of May. New York State Environmental …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-releases-bond-calendar-second-quarterOpinion 2002-8
… or services provided by the district and no indebtedness is outstanding to accomplish the purposes of the district, … in the office of the county clerk, the determination is presumptive evidence of the regularity of the proceedings … thereto (id.). The filing with the State Comptroller is for informational purposes (2000 Opns St Comp No. 2000-3, …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8Opinion 90-13
… request and expense of a village, to install sewer pipe for a village sewer project in conjunction with a DOT road … reply to your letter concerning installation of sewer pipe for a village sewer project in conjunction with a planned New … informed us that DOT would incorporate the work required for the sewer project into DOT's scheduled road project by …
https://www.osc.ny.gov/legal-opinions/opinion-90-13Conferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… General Municipal Law 5 authorizes local governments and school districts to pay for the actual and necessary expenses … A “conference” is defined as a convention, conference, or school conducted for the betterment of any local government or school district. A conference also includes any convention or …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesAvoca Central School District – Procurement (2025M-29)
… policies? Audit Period July 1, 2022 – February 20, 2025 Understanding the Program Generally, school district (district) purchases should be made in the best interest of the taxpayers. One method for ensuring that … RFPs for payments to seven of the 10 professional service providers totaling $362,740 (38 percent) of the $965,535 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-procurement-2025m-29Remsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… of the budget, for unexpected occurrences and fluctuations in cash flow. In fiscal year 2023-24, the District’s general fund … $14.6 million and it educated approximately 125 students in grades K-6. The District also paid tuition to neighboring … fund balance The Board appropriated surplus fund balance in part because it adopted budgets that annually …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mState Comptroller DiNapoli Releases Audits
… data warehouse. ESD is statutorily required to report on its economic assistance programs as well as perform … beneficiaries reach employment goals and reduce reliance on benefits. A prior audit, issued in August 2022, found that … of Health – Medicaid Program – Improper Payments for Drugs Without a Federal Drug Rebate Agreement (2022-S-40) The …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-auditsOpinion 97 - 12
… whereby the recording secretary of the town planning board is employed by a consulting engineer who regularly represents … Law, §800[3]). In addition, an officer or employee is deemed to have an interest in contracts of, inter alia , a … or corporation of which the officer or employee is an employee (General Municipal Law, §800[3][b],[c]). An …
https://www.osc.ny.gov/legal-opinions/opinion-97-12DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Town of … the fuel monitoring system in the highway department is not being used to its fullest capabilities. The town paid …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-audits-0DiNapoli Announces New $7 Million Investment in Northern Ireland
… Fund (Fund) is investing $7 million (£5 million) in Northern Ireland through the Bank of Ireland Kernel … (NI). The fund, managed by Kernel Capital, was established in 2013 by Invest Northern Ireland and Bank of Ireland to … growth. “We’re pleased to announce another investment in Northern Ireland’s dynamic economy that will provide a …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-announces-new-7-million-investment-northern-irelandNew York’s Economy and Finances in the COVID-19 Era (July 1, 2021)
… levels by 12.8 percent. Personal income, which is comprised of wages, income earned by business owners or … of 2020 on a seasonally adjusted annual basis. While this is a positive development, there are two causes for concern: The growth is primarily due to transfer receipts, which account for more …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-july-1-2021