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State Comptroller DiNapoli Releases Municipal & School Audits
… audit period were over $118 million. Of the $94.4 million in year-end transfers, $57.6 million went to the district’s reserves. In some circumstances, the year-end transfers totaling $19.1 … provide the board with complete and accurate information in a timely manner to enable them to monitor the district’s …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 91-12
… This opinion represents the views of the Office of the State Comptroller at the time … that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (retention of moneys derived … GENERAL MUNICIPAL LAW, §204-a: Moneys raised by a fire company through activities conducted under the authority of …
https://www.osc.ny.gov/legal-opinions/opinion-91-12Capital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… reconcile payments from NYSED to their financial application to verify corrections were made and that they …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22Opinion 97-15
… a special district for the operation and maintenance of street lighting. You ask whether a county may establish a … be assessed for the cost of operating and maintaining street lights. Article 5-A of the County Law (§250 et seq … for which districts may be established within counties. Street lighting is not one of the listed purposes ( cf . Town …
https://www.osc.ny.gov/legal-opinions/opinion-97-15State Comptroller DiNapoli Releases Municipal Audits
… to collect water and sewer payments, but there is only one cash drawer, which limits the ability to identify …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1977
… 4.5% $75,000.01 to $100,000.00 5.75% $100,000.01 and Greater 6% Benefit Plans and Narrative Descriptions: Benefit Plan Description T6VDCB … Effective Administration paychecks dated February 2, 2022, and Institution paychecks dated February 10, 2022. Agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1977-two-year-look-back-tier-6-voluntary-defined-contribution-program-vdcOpinion 90-36
… Law make any reference to payment by postdated checks. The only reported New York case in point of which we are aware … prevailing principle that a tax collecting officer could only accept payment in money. In McLanahan v City of Syracuse …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Opinion 89-32
… treasurer has a prohibited conflict of interest in a lease pursuant to which the county rents a gravel pit from a … the treasurer does not have a prohibited interest in the lease, the treasurer's interest must be disclosed. You ask … of interest by virtue of the county's renewal of a lease of a gravel pit from a corporation of which the …
https://www.osc.ny.gov/legal-opinions/opinion-89-32Schalmont Central School District – Financial Condition Management (2018M-15)
… Purpose of Audit The purpose of our audit was to determine whether District officials … of Rotterdam, Princetown and Duanesburg in Schenectady County, the Town of Guilderland in Albany County and the Town …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/13/schalmont-central-school-district-financial-condition-management-2018m-15Town of Johnsburg – North Creek Water District Charges (2023M-51)
… (Town) officials effectively managed the billing of water charges. Key Findings Town officials did not effectively manage the North Creek Water District’s (District) billing of water charges. The lack of effective management of water …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-johnsburg-north-creek-water-district-charges-2023m-51Finger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)
… maximum reimbursement rates, such as GSA per diem rates, for lodging, meals and mileage. Ensure all credit card claims …
https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expendituresAccounts Payable Advisory No. 68
… Moving Service Guidance: This section provides guidance on the requirements agencies must follow when procuring and … This section provides guidance on the requirements agencies must follow when procuring and …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/68-monitoring-moving-servicesAugust 1999: New York State Environmental Facilities Corporation State Revolving Loan Funds
… term, interest free financing, clean water project only) Purpose: To provide short term financing for clean …
https://www.osc.ny.gov/local-government/publications/august-1999-new-york-state-environmental-facilities-corporation-state-revolving-loan-fundsNew York State Comptroller Thomas P. DiNapoli On Governor Cuomo's 2014 State Of The State Address
… Governor Cuomo today set forth a strong agenda for New York State in 2014. His leadership and vision have pushed New York in a positive direction. Over the past few years, the state’s … scandals demonstrate it’s time for New York State to build a new foundation of public trust by enacting campaign …
https://www.osc.ny.gov/press/releases/2014/01/new-york-state-comptroller-thomas-p-dinapoli-governor-cuomos-2014-state-state-addressHunter-Tannersville Central School District – Financial Condition (2013M-376)
… unrestricted unappropriated fund balance is in compliance with Real Property Tax statutory limits. Closely monitor the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/hunter-tannersville-central-school-district-financial-condition-2013m-376Valley Stream Thirteen Union Free School District – Purchasing (2016M-204)
… July 1, 2014 through December 31, 2015. Background The Valley Stream Thirteen Union Free School District is located in the Village of Valley Stream, Nassau County. The District, which operates … Valley Stream Thirteen Union Free School District Purchasing 2016M204 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/valley-stream-thirteen-union-free-school-district-purchasing-2016m-204Ticonderoga Central School District – Financial Condition (2013M-154)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period of July 1, 2010, through December 31, 2012. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/ticonderoga-central-school-district-financial-condition-2013m-154Village of East Hampton – Information Technology (2015M-187)
… through April 30, 2015. Background The Village of East Hampton is located in the Town of East Hampton, Suffolk County, and has a population of … Village of East Hampton Information Technology 2015M187 …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187Norwood-Norfolk Central School District – Financial Management (2022M-129)
… School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance … Central School District District Board of Education Board and District officials properly managed fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129New York State Comptroller DiNapoli Statement on New York City's Adopted Budget
… New York City’s adopted $98.7 billion FY 2022 budget, beginning July 1, 2021, … taxes in FY 2021, in addition to federal aid, the adopted budget takes important steps to increase reserves, … cost efficiencies to achieve budgetary balance.” The adopted budget also restores previous cuts and cements a …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-statement-new-york-citys-adopted-budget