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Opinion 92-18
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … of express statutory authority. We are not aware of any such authority. Benefit assessments are distinguishable … town's disposal facilities. The proposed fee, therefore, does not appear to be based on a determination that the …
https://www.osc.ny.gov/legal-opinions/opinion-92-18Local Government Financial Data Sources
… Sheet County, City, Town, Village, Fire District Office of the State Comptroller (OSC): AFR Debt, Revenue, Expenditure, …
https://www.osc.ny.gov/local-government/data/local-government-financial-data-sourcesState Comptroller DiNapoli Statement on Proposed SEC Rule Changes
… most significant actions to restrict shareholder rights in the SEC’s history. There is no credible evidence to … most significant actions to restrict shareholder rights in the SECs history …
https://www.osc.ny.gov/press/releases/2019/11/state-comptroller-dinapoli-statement-proposed-sec-rule-changesStudent Achievement Program
… York State's future leaders! If you need assistance, or have questions regarding the program, please contact …
https://www.osc.ny.gov/student-achievementWashington County Sheriff’s Department Civil Office – Internal Controls Over Cash Receipts (2013M-288)
… oversight. We tested 147 receipts totaling $14,592 from January 1, 2012 through December 31, 2012 and 127 receipts totaling $12,203 from January 1, 2013 through June 30, 2013. We found that …
https://www.osc.ny.gov/local-government/audits/county/2014/01/10/washington-county-sheriffs-department-civil-office-internal-controls-over-cashCayuga County Community College – Information Technology (2013M-291)
… members and a student trustee. Key Findings The College does not have a complete, centralized and up-to-date inventory record …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291State Police Bulletin No. SP-40
… Purpose To notify the Division of State Police of the procedures for … Productivity Bonus payments. Affected Employees Troopers in Bargaining Unit 07 and Commissioned/Non-Commissioned … Date(s) Payments will be processed in separate checks in pay period 4 Lag, check dated June 6, 2001; and pay period 5 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-40-2000-and-2001-productivity-bonus-payments-employees-represented-policeLansing Fire District – Financial Condition (2013M-80)
… District taxpayers. Establish realistic revenue and expenditure assumptions in its budget and adjust them …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/lansing-fire-district-financial-condition-2013m-80City of Olean – Budget Review (B1-15-2)
… Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating … for preparing the proposed budget. The general fund budget does not include an interest payment of $56,708 due on a bond …
https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2Wyoming Central School District – Financial Management (2016M-67)
… Background The Wyoming Central School District is located in the Town of Bethany in Genesee County and the Towns of Attica, Covington, Middlebury, Perry and Warsaw in Wyoming County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/wyoming-central-school-district-financial-management-2016m-67Pavilion Central School District – Financial Management (2017M-62)
… each reserve fund will be used or replenished. Review all reserves to determine if the amounts reserved are …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/23/pavilion-central-school-district-financial-management-2017m-62State Comptroller DiNapoli Releases School District Audits
… today announced the following school district audits have been issued. Dryden Central School District – Cash … $246,431 during the audit period, however, they could have earned an additional $614,606 if they used other … education students by approximately $71,000 and may have overpaid for three students in foster care and three …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… today announced the following local government audits have been issued. City of Elmira – Audit Follow Up (Chemung … today announced the following local government audits have been issued …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-auditsPayroll Improvement Project Bulletin No. PIP-005
… Purpose The purpose of this bulletin is to inform agencies of changes to PayServ navigation effective in PayServ version … from PeopleSoft version 9.1 to version 9.2. As part of the upgrade, several customizations will be eliminated and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-005-navigation-changes-payserv-92Town of Porter – Capital Projects (2013M-352)
… The Supervisor is accounting for $913,000 remaining from a “Host Community Fee” (HCF) received in 2007 in the … 30, 2013, the capital projects fund held $39,600 in cash from park operations. Key Recommendations Monitor the …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-porter-capital-projects-2013m-352Town of Friendship – Water Accountability (2013M-281)
… 12, 2013. Background The Town of Friendship is located in Allegany County. The Town is governed by an elected Town …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-friendship-water-accountability-2013m-281DiNapoli: School District Tax Levy Cap Below 2 Percent
… Property tax levy growth for school districts will be capped … for the 2020-2021 fiscal year, down from a 2 percent cap in each of the two previous years, according to data …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-school-district-tax-levy-cap-below-2-percentGlens Falls Common School District – Financial Condition (2015M-66)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … budget, causing the District’s unrestricted fund balance to decrease to $6,036, which was less than 1 percent of the 2014-15 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66Norwich City School District – IT Asset Management (S9-22-18)
… Recommendations Ensure District inventory records contain all information as required by the Policy. Update inventory …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/norwich-city-school-district-it-asset-management-s9-22-18County of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38)
… (COIDA) adequately planned for the acquisition of the Oneonta Rail Yards property (Rail Yards). Key Findings COIDA … Agency COIDA adequately planned for the acquisition of the Oneonta Rail Yards property Rail Yards …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/02/11/county-otsego-industrial-development-agency-coida-oneonta