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Village of Spencer – Financial Condition (2013M-119)

… 4, 2013. Background The Village of Spencer is located in Tioga County and has approximately 800 residents. The … the Village’s financial condition. We found errors in almost every aspect of the accounting function from the accounting records to the financial reports and in the reports to the IRS. The Clerk-Treasurer submitted an …

https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119

Town of Minetto – Financial Condition (2013M-284)

… had unexpended surplus funds of only $2,598. The Board does not receive monthly budget status reports or cash …

https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284

Inspecting Highway Bridges and Repairing Defects

… action to ensure that the bridge is safe to use). In addition, NYSTA must provide DOT with the written …

https://www.osc.ny.gov/state-agencies/audits/2013/04/26/inspecting-highway-bridges-and-repairing-defects

Town of Big Flats – Financial Management (2013M-170)

… May 1, 2013. Background The Town of Big Flats is located in Chemung County and has a population of approximately … the Town has accumulated excess unrestricted fund balances in the general and water funds. The general fund’s excess … has generated operating surpluses of almost $1.86 million in the general fund. Key Recommendations Adopt budgets with …

https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170

Improper Medicaid Payments to a Transportation Provider (Follow-Up)

… Objective To determine the extent of implementation of the recommendation made in … to maintain contemporaneous, complete, acceptable, and verifiable records necessary to support Medicaid payments … investigation remained ongoing at the time of our follow-up review. The initial report’s one recommendation had been …

https://www.osc.ny.gov/state-agencies/audits/2019/10/15/improper-medicaid-payments-transportation-provider-follow

Cheektowaga Central School District - Capital Project Management (2022M-90)

… complete report – pdf] Audit Objective Determine whether the Cheektowaga Central School District (District) Board of Education (Board) and District officials provided sufficient oversight and managed the District’s Union East Elementary School capital …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90

Village of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)

… the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did … the results of the Village’s fiscal activities to the public, as required by GML Section 30 and New York State … oversight resulted in a lack of transparency with the public regarding the condition of the CFO’s records and the …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-mount-kisco-transparency-fiscal-activities-s9-24-18

Opinion 95-25

… aid has not been apportioned and paid pursuant to the express terms of section 54 of the State Finance Law. … fiscal year because the aid is not payable pursuant to the express provisions of section 54. Chapter 53, however, … equivalent of, the aid previously paid pursuant to the express terms of section 54. Therefore, in our view, the …

https://www.osc.ny.gov/legal-opinions/opinion-95-25

Opinion 90-4

… that bear on the issues discussed in the opinion. BONDS AND NOTES -- Permissible Uses (financing dredging of pond within village) REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments (special assessments in village) VILLAGES -- Powers and Duties (imposition of benefit assessments for drainage) …

https://www.osc.ny.gov/legal-opinions/opinion-90-4

Opinion 90-27

… to Town Law, §189-a(2)(a), if it appears to be in the public interest, the town board and the village board shall … must, within 30 days after the meeting, hold a joint public hearing at a location within the proposed district … circulation within the town and village and posted in 5 public conspicuous places within the area of the town outside …

https://www.osc.ny.gov/legal-opinions/opinion-90-27

DiNapoli: Hate Crimes Surged in New York Over the Last Five Years

… in towns and cities across our state is alarming. In my community of Queens and across New York, diversity has …

https://www.osc.ny.gov/press/releases/2024/08/dinapoli-hate-crimes-surged-new-york-over-last-five-years

Opinion 92-7

… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … firefighter and his or her family, that the firefighter is indigent and that the expenditure will provide personal …

https://www.osc.ny.gov/legal-opinions/opinion-92-7

Opinion 97 - 12

… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … in matters before the planning board would not appear to raise questions as to potential prohibited interests in town contracts. The …

https://www.osc.ny.gov/legal-opinions/opinion-97-12

DiNapoli: Audit Recommends Additional Steps to Reduce Student Absenteeism

… The State Education Department (SED) has stepped up efforts … memos alerted school officials to information available from the department that could help districts identify …

https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-recommends-additional-steps-reduce-student-absenteeism

DiNapoli 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-ireland

DiNapoli: Financial Plan Outlook Has Improved; State Should Now Commit to Further Increasing Reserves

… than $15 billion over the Financial Plan period. Total school aid is projected to reach $31.4 billion in SFY … to replace federal relief aid provided directly to school districts with state dollars when that aid is …

https://www.osc.ny.gov/press/releases/2021/06/dinapoli-financial-plan-outlook-has-improved-state-should-now-commit-further-increasing-reserves

New York’s Economy and Finances in the COVID-19 Era (July 1, 2021)

… The growth is primarily due to transfer receipts, which account for more than 20 percent of personal income, well above the pre-pandemic share, and account for most of the quarter-over-quarter increase in …

https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-july-1-2021

Opinion 2001-14

… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST … village for the provision of services by village mechanics on town machinery and equipment. We are informed that the … the town pays the village for the mechanical work based on the mechanic's usual village hourly wages plus benefits. …

https://www.osc.ny.gov/legal-opinions/opinion-2001-14