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Town of Berne – Board Oversight (2021M-77)
… operations and exceeded its authority under New York State Town Law (Town Law) by authorizing the Supervisor to … corrective action. Appendix B includes our comment on an issue that was raised in the Town’s response letter. … …
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
… $1.67 billion, up $26.8 million from the same time last year. “February’s local sales tax collections grew at a … in nearly flat in January,” DiNapoli said. “But this was largely driven by New York City, with nearly all regions … and Finance, and the amounts are based on estimates of what each municipality is due. In the third month of each …
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)
… effect, a reservation of fund balance that is not provided for by statute and circumvents the statutory limit. Although … Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
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)
… Nassau , Niagara , Orange , Seneca , Tompkins , Washington and Wyoming . Audit Objective Determine whether officials in 10 county (County) departments of weights and measures (Departments) adequately provided … services. Nine Departments did not adopt price accuracy testing procedures. Eight Departments did not perform …
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)
… Determine whether the Orange County (County) Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price …
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
… State Common Retirement Fund (Fund) was $273.4 billion at the end of the third quarter of State Fiscal Year 2024-25. … by allocation are invested in cash, bonds, and mortgages at 22.16%, private equity at 14.58%, real estate and real assets at 13.93%, and credit, …
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)
… is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit … obligations are outstanding, their tentative budget for the next succeeding fiscal year. Key Findings We found …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4Electronic Reporting
… accepted after our conversion to a new system August 11, 2025. If you upload your report, do not mail a separate … and Checklist. Manual Online Reporting – live August 11, 2025 Manual Online Reporting allows you to securely enter … your report. To request accommodations for these expired delivery methods, email [email protected] . … Holders of …
https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-reportingContact Information
… Thank you for your email. We have received your email. Return to Contact Us Page … Receive Message …
https://www.osc.ny.gov/unclaimed-funds/claimants/contact-informationDEC Management of Invasive Species (2019-S-026) - Maps
… the status of invasive species at public boat launch locations and locations of the permitted activities at risk of spreading …
https://www.osc.ny.gov/state-agencies/audits/dec-management-invasive-species-2019-s-026-mapsOpinion 2003-2
… 1988 ch 241, Memorandum in Support of S. 7865, by Senator Charles D. Cook; see also letter to Governor Mario M. Cuomo from Charles D. Cook, State Senator, dated July 6, 1988, re S. … town/village. June 2, 2003 Marianne Stecich, Esq., Attorney at Law Village/Town of Mount Kisco 1 See former …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2Opinion 93-5
… TOWNS -- Budget (effect of late publication of notice of hearing) TOWN LAW, §108; COUNTY LAW, §227: Where a town … date specified in Town Law, §109, the fact that the public hearing on the preliminary budget is held, on proper notice, … , 218 App Div 287, 218 NYS 185; Lincoln Plaza Associates South, S & P v Commissioner of Finance of the City of New …
https://www.osc.ny.gov/legal-opinions/opinion-93-5Opinion 97-3
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- … (authority to waive) REAL PROPERTY TAX LAW, §1182; L 1993, ch 602, §8, as amended: Section 1182 of the Real Property Tax … and penalties on taxes levied prior to the dates specified in those sections. You ask whether, pursuant to section 1182 …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Opinion 95-4
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (procedure for … engaged by the county, and the possible recovery in civil action of payments improperly made. The board may … and employing other reasonable methods of inquiry. This is in reply to your letter in which you state that the county …
https://www.osc.ny.gov/legal-opinions/opinion-95-4Effectiveness of the Information Technology Transformation
… Purpose To determine how effective the IT Transformation process has been in … Services; and the ease and efficiency of core programming languages at the Department of Labor and the Department of … of the Transformation, with little or no evidence that many basic planning steps were performed. For example, a risk …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/effectiveness-information-technology-transformationOpinion 89-59
… This opinion represents the views of the Office of the State Comptroller at the time it was … of (authority to impose water rates to raise both operation and maintenance and capital costs) WATER DISTRICTS … Islip v Powell , 78 Misc 2d 1007, 358 NYS2d 985; McKinney's Statutes, §221[1971]). Section 198(3)(d) provides that the …
https://www.osc.ny.gov/legal-opinions/opinion-89-59DiNapoli: Majority of H&R Block Shareholders Want Disclosure of Company's Political Spending
… that foster long-term value. This is an issue on which we will continue to engage our portfolio companies.” Of the … According to the Center for Political Accountability, H&R Block has no … Inc. Southwest Airlines Co. PepsiCo Inc. Plum Creek Timber Company, Inc. KeyCorp Dr Pepper Snapple Group …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-majority-hr-block-shareholders-want-disclosure-companys-political-spendingComptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … Overpayments of Hospitals’ Claims for Lengthy Acute Care Admissions (Follow-Up) (2015-F-12) An initial audit report … protected health information (ePHI) and meet security requirements. In addition, auditors found the institute has …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-auditsOpinion 97-4
… of the City of Glen Cove is governed by chapter 796 of the Laws of 1980. Insofar as it relates to the … expenditure of foreign fire insurance tax moneys, chapter 796 provides: Such taxes shall only be used for the care and …
https://www.osc.ny.gov/legal-opinions/opinion-97-4State Comptroller DiNapoli Releases Audits
… deposits to accounts; and ensuring all accounts are used for appropriate business purposes. These weaknesses increased … Compliance with the Reimbursable Cost Manual (2016-S-42) For the three fiscal years ended June 30, 2015, auditors … 2013, concluded that the division did not properly account for or track seized assets. In a follow-up, auditors found …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-audits