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State Comptroller DiNapoli Releases Municipal Audits
… clerk-treasurers did not maintain complete, accurate or up-to-date financial records. As a result, the board lacked the financial information necessary to properly monitor and manage village finances. The … record financial activity totaling $10.5 million related to bank transfers, payroll, real property taxes and cash …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli Releases Annual IDA Report
… project and financial data reported by IDAs through the Public Authorities Reporting Information System. The data is … IDA projects were just under $2 billion, up 0.3%, or $5.3 million, over FYE 2022. Property tax exemptions represented … Western New York (27). New IDA projects in FYE 2023 had a combined value of $7.4 billion. The Mid-Hudson region had the …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-annual-ida-reportState Comptroller DiNapoli Releases Municipal & School Audits
New York State Comptroller Thomas P DiNapoli today announced the following local government and school audits were issued
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 88-67
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Legal Services (law partner of village mayor hired as village attorney) …
https://www.osc.ny.gov/legal-opinions/opinion-88-67DiNapoli: MWBE Participation in the State’s Pension Fund Rose to All-Time High in State Fiscal Year 2020-21
… New York State Common Retirement Fund (Fund) assets managed by …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-mwbe-participation-states-pension-fund-rose-all-time-high-state-fiscal-year-2020-21Comptroller DiNapoli Releases Municipal Audits
… Richfield Springs , Village of Waverly and West Hill Fire District No. 3 . “In today’s fiscal climate, budget … increases in the real property tax levy. West Hill Fire District No. 3 – Financial Condition (Chemung County) At the end of 2013, the district’s unassigned fund balance totaled almost $178,000. …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Audit Finds False Elevator Inspections, Safety Hazards Overlooked
… hazardous violations and allowing unsafe conditions to go unrepaired, according to an audit released today by New … to be shut down for repair. A fourth non-DOB inspector did catch the problem at another building. However, he … the American Society of Mechanical Engineers. When asked why they did not inspect the roofs or the pits, the …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-audit-finds-false-elevator-inspections-safety-hazards-overlookedOpinion 97-22
… Law, §6306[7]; La Corte v County of Rensselaer , 80 NY2d 232, 590 NYS2d 26). There is nothing in section 6306 …
https://www.osc.ny.gov/legal-opinions/opinion-97-22Opinion 95-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of legislative intent" ( General Building Contractors of New York State, Inc. v Roberts , 118 AD2d 173 at 176, 504 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-95-8DiNapoli: Local Sales Tax Collections Up 2.2% in Second Quarter
… sales tax collections totaled $5.83 billion in the second calendar quarter (April-June) of 2024, an increase of 2.2%, … sales tax collections totaled $583 billion in the second calendar quarter AprilJune of 2024 an increase of 22 or $127 …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-local-sales-tax-collections-22-second-quarterState Comptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. … officials did not properly manage fund balance and reserve funds. The board and district officials did not implement a … consistently overestimated appropriations by an average of more than $2 million a year and allowed surplus fund …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-auditsXI.11.C Banking Services Contracts – XI. Procurement and Contract Management
… of check cashing and deposits (e.g., lockbox services, tax processing, etc.). The cost of these services is paid …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11c-banking-services-contractsOpinion 2000-10
Our opinion regarding the financial implications of a sale by a county of its ownership interest in a civic center
https://www.osc.ny.gov/legal-opinions/opinion-2000-10State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. State Education Department (Preschool Special Education Audit … not-for-profit organization, is authorized by the State Education Department to provide full-day Special Class …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-auditsOpinion 92-44
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … (see Sponsor's Memorandum in Support and Memorandum of the New York State Association of Chiefs of Police, Inc. re: L 1977, …
https://www.osc.ny.gov/legal-opinions/opinion-92-44Opinion 96-20
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE … (abolishment in village) REFERENDUM -- Permissive (need for when abolishing village police department) VILLAGE BOARD … thereafter. Since section 8-800 states that the procedure for abolishing a police department applies to departments …
https://www.osc.ny.gov/legal-opinions/opinion-96-20DiNapoli: OTDA Needs to Improve Oversight of Services Provided to Those in Homeless Shelters
… The state Office of Temporary and Disability Assistance (OTDA) … by State Comptroller Thomas P. DiNapoli. “Thousands of New Yorkers, many of them in need of mental health care or … and ILPs; Reassess the oversight processes and develop new methods to supplement the annual inspections to identify …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-otda-needs-improve-oversight-services-provided-those-homeless-sheltersComptroller DiNapoli Releases State Audits
… certain types of discretionary expenses were proper, what would be considered reasonable amounts for such … diligence and care over general school fund accounts. In a follow-up report, auditors found DoE and John F. Kennedy … ten discretionary payments totaling $14,814 as it is unclear how the authority determined the reasonableness of …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-state-auditsDiNapoli: NYC Put Federal Funds to Work Quickly To Shore Up Budget and Drive Recovery
… the $2.9 billion in SLFRF funds it received through March 2022. That is among the fastest rates among the nation’s 10 … yet obligated 50% of the first round of funds as of March 2022. Many of the largest cities (six out of 10) chose to … activities. As noted in the Biden Administration’s May 2022 American Rescue Plan Equity Report, the prior COVID-19 …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyc-put-federal-funds-work-quickly-shore-budget-and-drive-recoveryOpinion 95-18
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CEMETERIES -- Fees … cemetery in lieu of the yearly assessment provided for by Village Law, §15-1506. You ask whether a village, in … by villages. Section 15-1502 prescribes the procedure for the sale of burial lots but is silent with respect to the …
https://www.osc.ny.gov/legal-opinions/opinion-95-18