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Village of Weedsport – Financial Management (2025M-76)
… [read complete report – pdf] Audit Objective Did the Village of Weedsport (Village) Board of Trustees … balances totaled $3.1 million. Audit Summary The Board did not effectively manage the Village’s fund balance. As a … 2024-25 and 2025-26 fiscal year budgets. The Board also did not adopt an adequate written fund balance policy or …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-weedsport-financial-management-2025m-76Town of Sherburne – Budgeting (2025M-3)
… necessary. The Town has five funds which include the four main operating funds, which are the general fund town-wide … is funded primarily by sales tax and Consolidated Local Street and Highway Improvement Program (CHIPS) revenues. …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-sherburne-budgeting-2025m-3Opinion 2008-3
… NYS2d 918, mod on other grnds 88 AD2d 780, 451 NYS2d 523, app dsmd 58 NY2d 601, 458 NYS2d 1025, app dsmd 58 NY2d 687, 458 NYS2d 543, rearg den 58 NY2d 824, …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3Opinion 92-40
… This opinion represents the views of the Office of the State Comptroller at the time it was … COUNTIES -- Powers and Duties (imposition of fees at county landfill) FEES -- Rates (authority to impose fees to produce revenue for general purposes) LANDFILL -- County (imposition of fees) -- Fees (authority to impose fees …
https://www.osc.ny.gov/legal-opinions/opinion-92-40Opinion 95-30
… opinion. MUNICIPAL FUNDS -- Deposits and Investments (by public library) LIBRARIES -- Investments (of moneys raised by … custody of the chief fiscal officer or other officer of a public library, whether obtained from public or private sources, may be invested only as prescribed …
https://www.osc.ny.gov/legal-opinions/opinion-95-30State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-1Opinion 89-34
… rescission of highway superintendent's appointment of deputy highway superintendent) SUPERINTENDENT OF HIGHWAYS -- … laborers and the participation in such acts by the deputy highway superintendent. Following such inquiry, where … that the superintendent reconsider his appointment of the deputy. You ask whether a town board is authorized to make …
https://www.osc.ny.gov/legal-opinions/opinion-89-34Opinion 95-25
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues …
https://www.osc.ny.gov/legal-opinions/opinion-95-25DiNapoli: Hate Crimes Surged in New York Over the Last Five Years
… year, nearly half of all hate crime reports carried an assault charge compared to 39% in 2018. 2023 data for areas … bias. The two other most common offenses were misdemeanor assault crimes against persons, which were predominantly …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-hate-crimes-surged-new-york-over-last-five-yearsApproved State Contracts and Payments
… In December, the Office of the State Comptroller approved 1,579 contracts for state … . Major Contracts Approved Department of Corrections $9.5 million with Westchester County Health … and outpatient health care services for inmates. Office of General Services $62.6 million with HBP Joint Venture for …
https://www.osc.ny.gov/press/releases/2018/01/approved-state-contracts-and-payments-0Opinion 95-8
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (use of forfeiture moneys) COUNTY TREASURER -- Powers and Duties (custody of forfeiture … COUNTY LAW, §§550, 700: Forfeiture moneys distributed to a claiming authority or claiming agent under section …
https://www.osc.ny.gov/legal-opinions/opinion-95-8Required Reporting
… Foreign Fire Insurance Tax Data Verification (replaces the MA-144) Assessment Roll Verification Employer Retirement …
https://www.osc.ny.gov/local-government/required-reportingTown of Sidney – Budget Review (B4-15-18)
… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2016 fiscal year are reasonable. Background The Town of Sidney, located in Delaware County, issued debt totaling $2.5 million to … review, we found that revenue and expenditure projections in the proposed budget are reasonable. The Town took …
https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-sidney-budget-review-b4-15-18Westfield, Town of – Financial Management (2013M-389)
… the highway town-wide and highway town-outside-village funds based on personal service costs. Account for all sales and use tax revenues in the town-outside-village funds until real property taxes in those funds are reduced to zero, in accordance with statute. …
https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389Town of Laurens - Budget Review (B4-14-21)
… Purpose of Audit The purpose of our budget review was to determine whether the … The purpose of our budget review was to determine whether the …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-laurens-budget-review-b4-14-21Town of Deerpark – Budget Review (B6-14-17)
… respectively, of the total appropriations. Fund balance is a nonrecurring revenue source. The Town’s preliminary …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-deerpark-budget-review-b6-14-17Assessable Expenses of Administering the Motor Vehicle Financial Security Act and Motor Vehicle Safety Responsibility Act for the Four State Fiscal Years Ended March 31, 2018
… Vehicles (Department) incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, Acts) for … they might damage as a result of an accident. According to Vehicle and Traffic Law, the Department is responsible for …
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleVillage of Monticello – Records and Reports (2020M-104)
… [ read complete report - pdf ] Audit Objective Determine whether the Village …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104Newark Central School District - School District Website (S9-19-38)
… a website that provided the public with transparent and comprehensive financial information. Key Findings … was limited in comprehensiveness. This prevents taxpayers and other interested parties from readily accessing and reviewing documents to make informed decisions. Officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/newark-central-school-district-school-district-website-s9-19-38Saranac Central School District - School District Website (S9-19-30)
… documents to make informed decisions. Officials did not post the: Budget-to-actual results or external audit report … appended property tax report card or CAP to the Office of the State Comptroller’s (OSC’s) audit that included …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/saranac-central-school-district-school-district-website-s9-19-30