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Town of Berne – Board Oversight (2021M-77)
Determine whether the Town of Berne Town Board provided adequate oversight of financial operations
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77DiNapoli: Local Sales Tax Collections Up 1.6% in February Compared to Last Year
… outside the city experiencing year-over-year declines for the month. It is imperative that local government … reported sales by vendors. The next quarterly numbers (for January to March) will be available in April. Table …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-local-sales-tax-collections-16-february-compared-last-yearSharon Springs Central School District – Fund Balance Management (2022M-100)
… improve their budgeting practices and be more transparent with District residents and taxpayers. During the audit … to fund operations. Reduce surplus fund balance to comply with the statutory limit and use excess funds in a manner … District taxpayers. District officials generally agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100Consumer Protection: Testing of Retail Prices and Weighing and Measuring Devices (2024-MS-1)
… whether officials in 10 county (County) departments of weights and measures (Departments) adequately provided … consumer protections by helping to ensure the accuracy of retail prices and weighing and measuring devices. Key … reported consumer complaints and the actions taken to address them. Key Recommendations Develop and implement …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/consumer-protection-testing-retail-prices-and-weighing-and-measuring-devices-2024Orange County – Consumer Protection: Accuracy of Weights and Measures (S9-24-5)
… Department used to maintain the master list of businesses with weighing and measuring devices; the master list … errors and omissions and did not include businesses with only timing devices. Two of 19 consumer complaints did … Key Recommendations Perform required testing in accordance with New York State Department of Agriculture and Markets …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/orange-county-consumer-protection-accuracy-weights-and-measures-s9-24-5DiNapoli: State Pension Fund Valued at $273.4 Billion at End of Third Quarter
… the end of the third quarter of State Fiscal Year 2024-25. For the three-month period ending Dec. 31, 2024, Fund … uncertainty in the months ahead with the potential for tariffs and geopolitical issues raising concerns even as …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-state-pension-fund-valued-2734-billion-end-third-quarterVillage of Suffern – Budget Review (B25-6-4)
… to submit to the State Comptroller each year, starting with the fiscal year during which the local government is … are reasonable. The Village’s proposed budget complies with the tax levy limit because it includes a tax levy of …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4Town of Alden – Town Clerk/Tax Collector (2024M-106)
… record, deposit, remit or report collections. As a result, collections were at greater risk for theft or loss. … a limited number of taxpayers received their refund since 2021. Retaining the collections prevented the funds from … were not date stamped when they were received. As a result, the potential for missing funds and the misuse of …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106Opinion 2003-2
… as the result of the creation of a town to be coterminous with a pre-existing village, and that it operates principally … 17 to apply also to towns created to be coterminous with a pre-existing village (see Village Law §17-1700, as … village as to which a town is created to be coterminous with such village," there must be submitted to the voters in …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2Opinion 93-5
… have been made by the board, "shall constitute" the budget for the ensuing fiscal year (Town Law, §109[3]). Pursuant to … especially followed in cases where the act to be taken is for the benefit of the public (see Looney v Hughes , 26 NY … has previously expressed the opinion that the time limit for holding the public hearing in section 108 is intended to …
https://www.osc.ny.gov/legal-opinions/opinion-93-5Opinion 95-4
… This opinion represents the views of the Office of the State Comptroller at the time … board to delegate the power to conduct investigations to a committee of the board. In addition, the chair of the board … under section 209. Except as referenced above, section 209 does not specify what procedures the board, or a committee of …
https://www.osc.ny.gov/legal-opinions/opinion-95-4Opinion 89-59
… as the case may be, these sections must be read together with section 198(3)(d) of the Town Law and applied … which may be used either alone or in conjunction with assessments to finance all costs of the special district … sections 202 and 202-a, when read together and harmonized with section 198(3)(d), require that towns levy assessments …
https://www.osc.ny.gov/legal-opinions/opinion-89-59DiNapoli: Majority of H&R Block Shareholders Want Disclosure of Company's Political Spending
… on political activities. The Fund owns shares of H&R Block with an approximate value of $24 million. “Shareholders have … for political advocacy, the Fund has filed resolutions with 52 portfolio companies asking that they disclose … To date, the Fund has reached disclosure agreements with 21 of them. The Fund has reached political spending …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-majority-hr-block-shareholders-want-disclosure-companys-political-spendingOpinion 97-4
… of the Association upon the death of his or her spouse. For purposes of this opinion, we assume that the spouse is … chapter 796 provides: Such taxes shall only be used for the care and relief of disabled or indigent volunteer and … may use foreign fire insurance tax moneys to provide for the care and relief of the firefighter and his or her …
https://www.osc.ny.gov/legal-opinions/opinion-97-4State Comptroller DiNapoli Releases Audits
… Program (2016-S-98) Auditors found systemic issues with the quality of data the department relies on to … (SED): Advanced Therapeutic Concepts Inc., Compliance with the Reimbursable Cost Manual (2016-S-42) For the three … identified $181,938 in reported costs that did not comply with SED requirements and recommended such costs be …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-auditsMedicaid Program – Managed Care Payments to Unenrolled Providers
… The audit covered the period from January 2018 through June 2022. About the Program Medicaid managed care …
https://www.osc.ny.gov/state-agencies/audits/2024/06/04/medicaid-program-managed-care-payments-unenrolled-providersState 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/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Get Your Money Back!
… OUF in the Town of Stony Point Stony Point Town Hall 74 East Main Street Stony Point, NY Rockland June 11, 2025 … Long Island June 9, 2025 1:00 p.m. – 2:30 p.m. Huntington Library Unclaimed Funds Workshop Huntington Public Library 338 Main Street Huntington, NY Suffolk June 18, …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-get-your-money-backContract Advisory No. 26
… not contain the above certification may not be considered for award; provided however, that if the bidder cannot make … the procurement record when submitting transactions to OSC for approval. References : Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/26-statement-sexual-harassment-prevention-bidsColdspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… procurement or code of ethics policies in accordance with GML. The Board did not perform an annual audit of the … The Board did not adopt an annual budget in accordance with Town Law. Key Recommendations Adopt procurement and code … preparation of reports, which in turn provide the Board with information necessary to appropriately monitor the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013m