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Compliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements (Follow-Up)
… (Report 2019-S-54 ). About the Program New York State is rich in surface and ground water resources, with over 70,000 …
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/compliance-sewage-pollution-right-know-act-and-monitoring-and-enforcement-state-pollutantDiNapoli: Small Businesses Generate $950 Billion in New York
… Small businesses are a vital part of New York state’s economy, supporting nearly 3.9 million jobs and generating more than $950 billion in annual revenues, according to a report released today by … York’s economy,” DiNapoli said. “From neighborhood coffee shops to start-up tech firms, small businesses account for …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-small-businesses-generate-950-billion-new-yorkDiNapoli: Canal Corp. Must Address Gaps
… largely concur with our recommendations.” The Canal Corp., a subsidiary of the New York State Thruway Authority, … and property damage. DiNapoli’s auditors found the Canal Corp. performs routine operational and reliability checks of … 6, 2014 meeting between the Thruway Authority and Canal Corp. boards, only about 55 percent of the canal system’s …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-canal-corp-must-address-gapsState Agencies Bulletin No. 414
… Purpose To explain the new certification process resulting from the Payroll System upgrade. Affected Employees Employees who require certification or recertification by the Office of Court … into the payroll system each payroll period, require certification by OCA before paychecks for the affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/414-employee-certification-process-unified-court-system-ucsOpinion 89-48
… This opinion represents the views of the Office of the State Comptroller at the time it was … was directed by the Supreme Court to execute the bonds, as principal, to the county clerk to secure payment of any … to file a notice thereof shall not be affected by the death of the principal before notice of the claim is filed. …
https://www.osc.ny.gov/legal-opinions/opinion-89-48Remsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… the Program A key measure of a school district’s financial condition is its level of fund balance, which … of the budget, for unexpected occurrences and fluctuations in cash flow. In fiscal year 2023-24, the District’s general … surplus fund balance ranged from 10 to 15 percent of the upcoming year’s budget, which was nearly $962,000 to $1.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mOpinion 89-35
… to pre-empt the subject matter of the proposed local law ( Con Ed v Town of Red Hook , 60 NY2d 99, 468 NYS2d 596; Belle …
https://www.osc.ny.gov/legal-opinions/opinion-89-35Opinion 2007-2
… expenses of); (custody of voting machines) COUNTY LAW §361-a; ELECTION LAW §§3-226, 4-136 and 4-138: Counties may, … to a provision of law, such as Election Law, §4-136(1) and (2). 1 In reaching this conclusion, we also noted that, despite …
https://www.osc.ny.gov/legal-opinions/opinion-2007-2Opinion 89-47
… This opinion represents the views of the Office of the State Comptroller at the time it was … 9, 1989 Michael J. Bolender, Esq., Town Attorney Town of Ripley … Whether the dissolution of the fire protection …
https://www.osc.ny.gov/legal-opinions/opinion-89-47Comptroller DiNapoli & A.G Schneiderman Announce Sentencing of Former Met Council Director
… announced that David Cohen, former executive director of the Metropolitan Council on Jewish Poverty (Met Council), has … to investigate and prosecute those who steal from the public." “Today, we have finally held all of the Met Council … 60 other public officials and their cronies, our message is clear: No matter who you are, if you steal from New York …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-ag-schneiderman-announce-sentencing-former-met-council-directorWestmere Fire District – Internal Controls Over Financial Operations (2014M-12)
… Fire District is located in Albany County and is governed by the Board of Fire Commissioners which consists of five … File the AUD with OSC within 60 days after the close of the fiscal year or 120 days after the close of the fiscal year if an extension is granted. … …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/18/westmere-fire-district-internal-controls-over-financial-operations-2014m-12Stony Creek Volunteer Fire Company – Cash Disbursements (2015M-188)
… 1, 2013 through March 31, 2015. Background The Stony Creek Volunteer Fire Company provides fire protection services for the town of Stony Creek, Warren County. The Company, which has approximately 30 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/stony-creek-volunteer-fire-company-cash-disbursements-2015mMiddletown-Hardenburgh Fire District – Cash Receipts and Disbursements (2014M-141)
… cash disbursements and receipts were properly recorded for the period January 1, 2013 through March 26, 2014. … fire district in Delaware County. Budgeted appropriations for 2014 total approximately $325,000. Key Findings Policies …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/01/middletown-hardenburgh-fire-district-cash-receipts-and-disbursements-2014mTown of Parma - Real Property Tax Exemptions Administration (2018M-223)
… with exemptions to the County as required when the new owner was no longer eligible for the exemptions. Key … property with exemptions to the County to ensure the new owner is billed for the prorated share of taxes. Town …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-parma-real-property-tax-exemptions-administration-2018m-223Mount Sinai Union Free School District - Financial Condition Management (2018M-34)
Mount Sinai Union Free School District Financial Condition Management 2018M34
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/mount-sinai-union-free-school-district-financial-condition-managementTown of Niagara – Justice Court (2015M-218)
… of Motor Vehicles of individuals who had outstanding ticket balances greater than 60 days. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-niagara-justice-court-2015m-218Town of Ashford – Water District (2015M-343)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight role of … not ensure that adopted water rates would be sufficient to cover the cost of District operations. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/district/2016/03/25/town-ashford-water-district-2015m-343Hartford Central School District – Cafeteria Collections (2018M-10)
… July 1, 2016 through November 30, 2017. Background The Hartford Central School District is located in the Towns of Argyle, Fort Ann, Granville, Hartford, Hebron and Kingsbury in Washington County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/hartford-central-school-district-cafeteria-collections-2018m-10Cairo-Durham Central School District – Information Technology (2017M-246)
… Central School District serves the Towns of Cairo, Durham, Athens, Catskill, Coxsackie and Greenville in Greene County, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/cairo-durham-central-school-district-information-technology-2017m-246State Agencies Bulletin No. 1584
… Purpose To inform agencies of a change in the Maine income tax withholding rate. Affected Employees … Rate. This information can be found in the Maine Revenue Services Withholding Tables for Individual Income Tax booklet …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1584-july-2017-maine-tax-withholding-rate-change