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Town of Summerhill – Fund Balance and Budget Monitoring (2013M-27)
… the general fund had to borrow money from the highway fund in 2012 so it could pay its obligations. Four of the five Board members did not receive budget status reports during the year. As a result, budget …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-summerhill-fund-balance-and-budget-monitoring-2013m-27Town of Minetto – Financial Condition (2013M-284)
… operations in succeeding years’ budgets. Provide the Board with budget status reports and reconciled cash balances on a …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284Village of Spencer – Financial Condition (2013M-119)
… our audit was to review the Village’s financial condition for the period June 1, 2011, to February 4, 2013. Background … If the Board believes it is necessary to accumulate money for a future planned purpose, it should consider formally establishing authorized reserves as provided for in statute. The Board may also choose to use the excess …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Improper Medicaid Payments to a Transportation Provider (Follow-Up)
… provides transportation to medically necessary services for recipients who are unable to obtain transportation on … payments for a period of six years. If the information is incomplete, unacceptable, or false, any Medicaid payments … provider. The audit covered the period September 26, 2012 through December 31, 2016. The audit found that a …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/improper-medicaid-payments-transportation-provider-followTown of Big Flats – Financial Management (2013M-170)
… January 1, 2010, to May 1, 2013. Background The Town of Big Flats is located in Chemung County and has a population … Town of Big Flats Financial Management 2013M170 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170DiNapoli: Hate Crimes Surged in New York Over the Last Five Years
… New York state has seen a surge in hate crimes over the last five years with 1,089 reported instances in 2023, marking the highest number since data collection and annual reporting were mandated by New York’s Hates Crimes … New York state has seen a surge in hate crimes over the last five years with 1089 reported instances in 2023 …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-hate-crimes-surged-new-york-over-last-five-yearsOpinion 90-27
… in the opinion. FIRE COMMISSIONERS -- Appointment (in joint fire district) FIRE DISTRICTS -- Establishment of (joint fire district) TOWN BOARD -- Powers and Duties (appointment of commissioners of joint fire district); (establishment of joint fire district) …
https://www.osc.ny.gov/legal-opinions/opinion-90-27Opinion 90-4
… Uses (financing dredging of pond within village) REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments (special …
https://www.osc.ny.gov/legal-opinions/opinion-90-4Opinion 95-25
… which takes account of factors such as population, average full value of real property, and personal income per capita …
https://www.osc.ny.gov/legal-opinions/opinion-95-25DiNapoli: MTA Faces $9.8 Billion Capital Plan Shortfall
… be closed, we do know that the public mass transportation system is critical to the state and city economies” DiNapoli …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-mta-faces-98-billion-capital-plan-shortfallDiNapoli: Audit Recommends Additional Steps to Reduce Student Absenteeism
… The State Education Department (SED) has stepped up efforts to combat chronic … student absenteeism, but an audit released today by New York State Comptroller Thomas P. DiNapoli identified … of school entirely," said DiNapoli "The State Education Department is doing well cautioning parents and school …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-recommends-additional-steps-reduce-student-absenteeismDiNapoli 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-irelandOpinion 97 - 12
… whereby the recording secretary of the town planning board is employed by a consulting engineer who regularly represents … however, would be prohibited from performing services for the engineering firm in relation to any matter before, or … information acquired in the course of his or her official duties or using such information to further his or …
https://www.osc.ny.gov/legal-opinions/opinion-97-12Opinion 92-7
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association (use of tax moneys to pay debts incurred in the operation of a volunteer's … Exempt Firemen's Benevolent Association may expend foreign fire insurance tax moneys to pay debts incurred in …
https://www.osc.ny.gov/legal-opinions/opinion-92-7DiNapoli: NYC's Miscellaneous Revenues Experience Slow Growth Post Pandemic
… reached an estimated $6.7 billion in fiscal year (FY) 2025, 11% higher than in FY 2019, and weaker than the 29% … an estimated 8% of revenues from city funds in FY 2025. Economic Activity Fuels Weakness for Some Revenue … amid social distancing and stay-at-home policies. In FY 2025, the city estimates that fines and forfeitures grew 27% …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-nycs-miscellaneous-revenues-experience-slow-growth-post-pandemicDiNapoli: Financial Plan Outlook Has Improved; State Should Now Commit to Further Increasing Reserves
The State Fiscal Year SFY 202122 Enacted Budget Financial Plan shows a remarkable improvement in the states financial condition as cumulative fouryear budget gaps estimated at $387 billion just four months ago have been reduced to $34 billion according to a report released today
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-financial-plan-outlook-has-improved-state-should-now-commit-further-increasing-reservesState Comptroller DiNapoli and DFS Acting Superintendent Asrow Designate New Banking Development District to Support Community Banking in the Butternut Valley
… and credit union branches across the State where there is a demonstrated need for banking services. DFS administers the program and … through access to nearby, affordable banking services. I’m proud to partner with the Department of Financial …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-and-dfs-acting-superintendent-asrow-designate-new-banking-developmentNew York’s Economy and Finances in the COVID-19 Era (July 1, 2021)
Recently released data from the Bureau of Economic Analysis show personal income in New York has surpassed prepandemic levels by 128 percent
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-july-1-2021Opinion 2001-14
… Contracts (intermunicipal agreement does not constitute "contract" within the meaning of General Municipal Law, … that the town and village have entered into an agreement under which the village has agreed to provide the use of its … by the prospect of financial gain to either party to the transaction, and noted that municipalities are held strictly …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14Selected Aspects of Inspecting and Licensing Radioactive Materials and Radiation Equipment
… To determine whether the New York City Department of Health and Mental Hygiene (DoHMH) ensured that facilities using or … and inspection helps to protect and safeguard the public health from the misuse or abuse of such materials and … To determine whether the New York City Department of Health and Mental Hygiene ensured that facilities using or …
https://www.osc.ny.gov/state-agencies/audits/2018/08/21/selected-aspects-inspecting-and-licensing-radioactive-materials-and-radiation-equipment