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Barker Central School District – Payroll (2023M-19)
… $2,948 for overtime despite language in the individual’s employment agreement which suggests the employee was not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19Avon Central School District – Financial Management (2024M-75)
… effect, a reservation of fund balance that is not provided for by statute and circumvents the statutory limit. Six … $5 million had high balances that were not needed or used. For example, the District’s reserve for unemployment expenditures will cover annual expenditures …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75DiNapoli: Local Sales Tax Collections Up 3% in November
… Local sales tax collections in New York state increased by 3% in November compared to the same month in 2023, according to data released today by State …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-local-sales-tax-collections-up-3-percent-in-novemberProcurement; Technical Cleanup Proposal
… to increase the transparency, accountability, efficiency and flexibility of the procurement process and to make technical corrections and clarifications relating to certain procurements. Memo …
https://www.osc.ny.gov/legislation/procurement-technical-cleanup-proposalVillage of Washingtonville – Financial Condition (2013M-346)
… 2012. Background The Village of Washingtonville is located in Orange County. The Village Board is responsible for … budget estimates and monitor the budget, resulting in operating deficits in the Village’s three operating funds (general, water and …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-washingtonville-financial-condition-2013m-346DiNapoli Releases Upper Manhattan Economic Snapshot
… according to an economic snapshot released today by New York State Comptroller Thomas P. DiNapoli. The report is … said DiNapoli. “People are moving to these neighborhoods, new businesses are being created and there are more local …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-releases-upper-manhattan-economic-snapshotOpinion 88-5
… cover retired employees); (retirees reduction of benefits) PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits … retirement age. General Municipal Law, §92-a authorizes public corporations to provide medical, surgical and hospital … in Lippman v Board of Education of Sewanhaka Central School District , 66 NY2d 313, 496 NYS2d 987. In that case, a …
https://www.osc.ny.gov/legal-opinions/opinion-88-5Snyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… distinct and separate from the Town of Amherst, located in Erie County. The Board of Fire Commissioners consists of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365IX.12.H Key CMIA Documents – IX. Federal Grants
… (TSA): Details the terms of implementation of CMIA in the state for each SFY. The TSA includes the list of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12h-key-cmia-documentsState Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-auditsSelected Aspects of the Paratransit Call Center Operations
… The Metropolitan Transportation Authority (MTA) is a public benefit corporation that provides transportation …
https://www.osc.ny.gov/state-agencies/audits/2016/11/03/selected-aspects-paratransit-call-center-operationsState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … public access to such information. However, auditors found a lack of formal guidance governing certain enforcement and … residing in facilities operated, licensed, or certified by OPWDD and other state agencies. While facilities …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-auditsVillage of Washingtonville – Budget Review (B25-6-1)
… [read complete report – pdf] Purpose of Budget Review The purpose of our … is authorized to issue deficit obligations, and for each subsequent fiscal year during which the deficit … are outstanding, the Village’s tentative budget for the next succeeding fiscal years for examination and …
https://www.osc.ny.gov/local-government/audits/village/2025/01/22/village-washingtonville-budget-review-b25-6-1Travel Advisory No. 9
… Subject : Taxability of Transportation Expenses Reference : Guide to Financial … of Assigning an Incorrect Official Station Guidance : The Office of the State Comptroller updated Section XIII.6 – … Operations to clarify the Internal Revenue Service’s position on the taxability of transportation expenses. … …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/9-taxability-transportation-expensesPlacement Agent Ban
Codifies the current OSC policy which bans the use of placement agents paid intermediaries and registered lobbyists in obtaining investments with the CRF
https://www.osc.ny.gov/legislation/placement-agent-banDiNapoli: Former Prattsville Town Supervisor Pleads Guilty to Fraud of State Funds
… he took grant money fraudulently. We will continue to hold public officials accountable who, through fraud, put their … taking office in 2007, DiNapoli has committed to fighting public corruption and encourages the public to help fight fraud and abuse. New Yorkers can report …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-former-prattsville-town-supervisor-pleads-guilty-fraud-state-fundsManagement of Invasive Species
… habitat degradation, loss of native species, risks to public safety, human illness, or damage to crops and … or paid members of the community who provide the public with important information about precautions such as … is authorized to enact AIS preventive measures, including public education (e.g., boat steward education/inspection …
https://www.osc.ny.gov/state-agencies/audits/2020/07/23/management-invasive-speciesOpinion 2002-7
… to establish); (necessity for referendum) REFERENDUM -- Public Libraries (not required to expend monies from reserve … LAW §§259, 3651: The library board of trustees of a school district public library may determine to accumulate library fund …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7Town of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management, oversight of … of revenues, expenditures and the amount of fund balance to be used to fund operations. Develop and adopt comprehensive multiyear …
https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109Opinion 2002-4
… and the cost of the work is charged to the town's general fund. You ask whether a town may expend current tax … the gift and loan prohibition in article VIII, § 1 of the New York State Constitution. Article VIII, §1 prohibits …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4