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DiNapoli: Former Director Pleads Guilty to Stealing $1,700 From Hornell Partners for Growth
… $1,711 in cash from the non-profit’s Annual Fourth of July festival that was earmarked for the city’s Business … $1711 in cash from the nonprofits Annual Fourth of July Festival …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-former-director-pleads-guilty-stealing-1700-hornell-partners-growthOpinion 2002-11
… Programs (point accumulation for responding to both fire and ambulance calls) GENERAL MUNICIPAL LAW §217(c): For … to the minimum number of calls of the emergency rescue and first aid squad, as set forth in section 217(c)(vi)(B) of the General Municipal Law, and an additional twenty-five points for responding to the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11State Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Village of Earlville – Collections … with the treasurer during 2022. Wayland-Cohocton Central School District – Lead Testing and Reporting (Livingston … today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-audits-0Opinion 92-25
… extent inconsistent herewith. September 21, 1992 Joseph Frank, Esq., Attorney Elmont Fire District …
https://www.osc.ny.gov/legal-opinions/opinion-92-25Audit of the Tuition Reimbursement Account for the Five Fiscal Years Ended March 31, 2018
… Objective To express an opinion on the fair presentation of the Financial Statements of the Tuition Reimbursement Account … To express an opinion on the fair presentation of the Financial Statements of the Tuition Reimbursement …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/audit-tuition-reimbursement-account-five-fiscal-years-ended-march-31-2018Village of Hewlett Neck – Treasurer’s Duties (2022M-159)
… Board, nor the Treasurer, provided oversight to compensate for these incompatible duties . As a result: Sixty-one of … $101,937; instead, checks were signed by the Mayor, Clerk and Board members, despite there being no authority in Village Law for the Clerk and Board members to sign checks in the absence …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159Opinion 90-35
… This opinion represents the views of the Office of the State Comptroller at the time it was … Concerning what monetary threshold applies to the purchase of fuel oil by a fire district …
https://www.osc.ny.gov/legal-opinions/opinion-90-35Village of Endicott – Budget Review (B4-14-7)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … projections in the tentative budget for the general, electric, library and parking funds are reasonable. The water … the deficits and planned to raise water and sewer rates to make up the difference. The Village’s tentative …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7Town of Hornellsville – Financial Management (2025M-102)
… fund balance? Audit Period January 1, 2022 – August 6, 2025 Understanding the Audit Area A key measure of a town’s … financial policies, such as those for fund balance. As of December 31, 2024, the Town’s fund balances totaled approximately $2 million. Audit Summary The Board did not effectively manage the Town’s fund …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102Franklin Square Union Free School District – Website Transparency (2025M-93)
… District’s website provided the public with transparent and comprehensive financial and administrative information? Audit Period July 1, 2023 – April 17, 2025 Understanding the Audit Area Various laws and regulations require school district officials to post …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/17/franklin-square-union-free-school-district-website-transparency-2025m-93Opinion 2005-8
… to delete the reference to volunteer fire companies. This change, however, was made because of concern with respect to …
https://www.osc.ny.gov/legal-opinions/opinion-2005-8Medicaid – Federal Funding and New York
… state with a 90 percent FMAP for these individuals. In SFY 2025, federal Medicaid spending totaled $69.2 billion out of … in Medicaid is second only to California. In February 2025, enrollment in Medicaid totaled 6.9 million, and is … State’s residents were enrolled in Medicaid. In February 2025, New York City residents constituted 57.8 percent of …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaidCity of New Rochelle - Elevator Inspections (2018M-62)
Determine whether City Bureau of Buildings officials ensured that elevators were inspected as required by code or local law, as applicable.
https://www.osc.ny.gov/files/local-government/audits/pdf/new-rochelle.pdf2013ABC State of New York General Obligation Bonds, March 2013
Under State law, the Bonds are legal investments for State-chartered banks and trust companies, savings banks, insurance companies, fiduciaries and investment
https://www.osc.ny.gov/files/debt/pdf/2013ABC-official-statement.pdf2015ABC State of New York General Obligation Bonds, March 2015
Under State law, the Bonds are legal investments for State-chartered banks and trust companies, savings banks, insurance companies, fiduciaries and investment
https://www.osc.ny.gov/files/debt/pdf/2015ABC-official-statement.pdf2018ABC State of New York General Obligation Bonds, March 2018
Under State law, the Bonds are legal investments for State-chartered banks and trust companies, savings banks, insurance companies, fiduciaries and investment
https://www.osc.ny.gov/files/debt/pdf/2018ABC-official-statement.pdf15 Day Waiver for NYSLRS Service Retirement Application
Governing provisions of the Retirement and Social Security Law impose a 15 day waiting period before application for service retirement becomes effective.
https://www.osc.ny.gov/files/press/pdf/15-Day-waiver-for-NYSLRS-service-retirement-application.pdfVillage of Endicott – Budget Review (B4-15-11)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … projections in the tentative budget for the general, electric, library and parking funds are reasonable. The water … the deficits and planned to raise water and sewer rates to make up the difference. The Village’s tentative …
https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11Wyandanch Union Free School District – Budget Review (B21-7-1)
… Wyandanch Union Free School District (District) is located in Suffolk County. Chapter 18 of the Laws of 2020, as amended … of 2020, authorized the District to issue serial bonds in an aggregate principal amount not to exceed $4.5 million, … general fund as of June 30, 2019. Under Local Finance Law Section 10.10(d), when a school district is authorized by …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1Village of Suffern – Budget Review (B23-6-2)
… rent revenues. The Village’s tentative budget includes a tax levy of $12,090,011, which is within the limit … Be mindful of the legal requirement to maintain the tax levy increase to no more than the tax levy limit as permitted by law, unless the Board properly …
https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2