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Nutritional Assistance – Federal Funding and New York
… food benefits to low-income families to supplement their grocery budget and help them afford nutritious food. In …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/nutritional-assistanceOpinion 92-14
… made to discharge a mechanic's lien without a court order only when either (1) a certificate of satisfaction or release … to the general rule that money may be paid out of court only upon court order. Specifically, we must determine what … made to discharge a mechanic's lien without a court order only when either (i) a certificate of satisfaction or release …
https://www.osc.ny.gov/legal-opinions/opinion-92-14Industrial Development Agency Board Governance (2017-MS-1)
… provided, uniform project agreements, annual assessments on project progress including job creation and retention, as …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/09/22/industrial-development-agency-board-governance-2017-ms-1DiNapoli: Local Sales Tax Collections Total $11.9 Billion in First Half of 2025, Up 3.7% Over Prior Year
… tax collections totaled $11.9 billion in the first half of 2025, an increase of 3.7% ($423 million) compared to the same … growth in collections during the first half of 2025 almost doubled that for the same period last year (1.9%) … experienced stronger growth in the first half of 2025, future revenues may become less predictable as local …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-local-sales-tax-collections-total-11-point-9-billion-first-half-2025-3-point-7-percent-over-prior-yearState Comptroller DiNapoli Releases Municipal Audits
… As a result, it levied more taxes than necessary to sustain operations. The board also did not adopt budgets … and water district were excessive, ranging from 89 percent to 536 percent of actual expenditures. The board did not … purchased $299,298 in goods and services that should have been competitively procured, however, $101,121 was …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-1Galway Central School District - Fund Balance Management (2017M-267)
… included appropriated fund balance that was not used to fund operations. The budgets overestimated appropriations … Ensure that the District’s fund balance is in compliance with statutory limits and use surplus funds as a financing source to fund one-time expenditures and needed reserves or reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/galway-central-school-district-fund-balance-management-2017m-267Harpursville Central School District - Financial Condition (2018M-120)
… Harpursville Central School District Financial Condition 2018M120 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/harpursville-central-school-district-financial-condition-2018m-120SCAM ALERT
… monitoring a potential cyber threat involving Retirement Online . Scammers have created a fake website, which looks similar to Retirement Online , aimed to trick users and capture login credentials. First and foremost, we assure you your …
https://www.osc.ny.gov/retirement/scam-alertAlbany County – Sexual Harassment Prevention Training (S9-23-05)
… who completed the training or ensure everyone who should have completed the training did so. Of the 315 total … corrective action. Appendix B includes our comments on issues raised in the County’s response letter. …
https://www.osc.ny.gov/local-government/audits/county/2023/09/15/albany-county-sexual-harassment-prevention-training-s9-23-05Amherst Central School District – Network User Account Access and Application User Accounts and Permissions (2023M-5)
… complete report – pdf] Audit Objective Determine whether Amherst Central School District (District) officials secured … audit school district Amherst …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/amherst-central-school-district-network-user-account-access-andBelfast Central School District – Reserve Funds (2021M-135)
… written reserve fund policy. Did not use the debt reserve, with a balance of $315,000, to fund debt service payments as required. Overfunded two … comprehensive written reserve fund policy. Develop a plan to use the funds in the debt reserve as required. Review all …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/belfast-central-school-district-reserve-funds-2021m-135About this Report – 2021 Financial Condition Report
… This report provides citizens with an overview of the financial condition of New York State. It presents selected financial, economic, … more detailed financial reports issued by the Office of the New York State Comptroller, and is meant to complement …
https://www.osc.ny.gov/reports/finance/2021-fcr/about-reportClyde-Savannah Central School District – Network Access Controls (2020M-122)
… access the District’s network. District officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/clyde-savannah-central-school-district-network-access-controls-2020m-1222020 Financial Condition Report – 2020 Financial Condition Report
… than we have seen in decades. This Financial Condition Report can help New Yorkers better understand the challenges … but the longer-term outlook as well. Read More About this Report This report provides citizens with an overview of the financial …
https://www.osc.ny.gov/reports/finance/2020-fcrTown of Marcy – Justice Court Operations (2020M-166)
… Marcy Town Justices provided adequate oversight of Justice Court Court financial activities and ensured collections were …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/23/town-marcy-justice-court-operations-2020m-166Newark Central School District - School District Website (S9-19-38)
… report - pdf ] Audit Objective Determine whether the Newark Central School District (District) used its resources … Determine whether the Newark Central School District District used its resources to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/newark-central-school-district-school-district-website-s9-19-38Comptroller DiNapoli Releases State Audits
… whom were not SPS employees. Department of Motor Vehicles (DMV): Motor Vehicle Financial Security and Safety … for the Two Fiscal Years Ended March 31 (2014-S-42) DMV administers the Motor Vehicle Financial Security Act and … $20.3 million and $18.9 million, respectively, and that DMV is reporting its assessable expenses accurately. However, …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-state-auditsSecurity and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems
… systems are secure, operating effectively, and available to continue critical processing in the event of a … registration systems are secure operating effectively and available to conti …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsState Comptroller DiNapoli Releases Municipal Audits
… Housing Authority , Eggertsville Fire District , Mastic Beach Fire District , Town of Moira , Town of Oxford and the … reported and that district money is safeguarded. Mastic Beach Fire District – Cash Disbursements (Suffolk County) The … Housing Authority Eggertsville Fire District Mastic Beach Fire District Town of Moira Town of Oxford and the Town …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-1Opinion 94-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Expenditures (celebration of district fire department's anniversary) TOWN LAW, §176-d: A board of fire commissioners … Whether a board of fire commissioners of a fire district may expend fire …
https://www.osc.ny.gov/legal-opinions/opinion-94-11