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Opinion 88-65
… law for the issuance of tax receipts by the collecting officer to persons not paying the tax and the charging of a … letter which asks our opinion as to whom a town collecting officer must provide a tax receipt when taxes are paid from a … escrow account. You have also asked whether a collecting officer is required to provide a duplicate receipt to a …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Opinion 94-18
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … LAW -- Gifts and Loans (transfer of village real property for nominal consideration to not-for-profit … for the purpose of receiving foreign fire insurance tax moneys. Not-For-Profit Corporation Law, §1402 provides …
https://www.osc.ny.gov/legal-opinions/opinion-94-18Opinion 93-22
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … -- Disposition of (when erroneously reported to justice court fund) STATE COMPTROLLER -- Justice Court Fund (procedure to refund bail moneys erroneously …
https://www.osc.ny.gov/legal-opinions/opinion-93-22Low Income Home Energy Assistance Program – Federal Funding and New York
… to assist income eligible households with their heating or utility costs. In Federal Fiscal Year (FFY) 2025, almost 1.7 … afford to replace depleted fuel supplies or are subject to utility termination of service due to financial hardship. In … to assist income eligible households with their heating or utility costs …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/low-income-home-energy-assistance-programState Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following municipal audits have been issued. Town of Freetown – Records and Reports (Cortland County) The three supervisors from 2016 through audit fieldwork in 2018 neither maintained nor required the bookkeeper to maintain complete, accurate and up-to-date …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-auditsNYS Comptroller Thomas P. DiNapoli Statement on Former Avon Police Chief Sentencing
… New York State Comptroller Thomas P. DiNapoli released the following statement today on the sentencing of former Avon Police Chief Joseph Geer for stealing federal funds: “This police chief swore to … New York State Comptroller Thomas P DiNapoli released the following statement today on the sentencing of former …
https://www.osc.ny.gov/press/releases/2025/06/nys-comptroller-thomas-p-dinapoli-statement-former-avon-police-chief-sentencingIX.12.A Key Provisions – IX. Federal Grants
… grant awards and fund disbursements to states; States must draw federal funds in amounts necessary to fund only “actual …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12a-key-provisionsAssessment of Costs to Administer the Workers' Compensation Program for the Three State Fiscal Years Ended March 31, 2020
… Objective To ascertain the total expenses that the Workers’ Compensation Board (Board) incurred in … administering the Workers’ Compensation Program (Program) for the three State Fiscal Years ended March 31, 2020. About … To ascertain the total expenses that the Workers Compensation Board …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/assessment-costs-administer-workers-compensation-program-three-state-fiscal-years-endedClaryville Fire District – Budgeting Practices (2014M-59)
… Purpose of Audit The purpose of our audit was to examine budgeting practices for the period of January 1, 2012 through December 20, 2013. … Budgeted appropriations for the 2014 fiscal year are $168,348. Key Findings The Board is making significant …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59Catskill Central School District – Financial Management (2017M-134)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for the period July 1, 2015 through March 28, 2017. … The audit was to review the Districts financial management …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/catskill-central-school-district-financial-management-2017m-134Brookfield Central School District – Claims Audit Process (2018M-6)
… Purpose of Audit The purpose of our audit was to determine whether claims were … which is governed by a five-member Board of Education, has approximately 235 students. Budgeted appropriations for … were paid prior to audit. Not all individual claims are being reviewed during audit. Key Recommendations Audit …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/brookfield-central-school-district-claims-audit-process-2018m-6Tapestry Charter School – Procurement (2017M-203)
… officials used a competitive process to procure goods and services for the period July 1, 2015 through July 26, … of these vendors paid $112,611 (or 41 percent) for goods and services. Key Recommendations Adopt a comprehensive … policy to provide detailed guidance for School officials and employees involved with the procurement process. Seek …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/01/12/tapestry-charter-school-procurement-2017m-203Rye Neck Union Free School District – Information Technology (2016M-280)
… Purpose of Audit The objective of our audit was to determine whether … sensitive data stored on District computer systems for the period July 1, 2014 through March 31, 2016. … information (PPSI) data classification. The Board has not developed adequate policy and procedures to ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/rye-neck-union-free-school-district-information-technology-2016m-280Williamson Central School District – Procurement of Professional Services (2016M-55)
… Purpose of Audit The purpose of our audit was to review the District’s procurement of professional services for the period July 1, 2014 through … Williamson Central School District Procurement of Professional Services 2016M55 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/williamson-central-school-district-procurement-professional-servicesPearl River Union Free School District – Competitive Procurement (2015M-363)
… Purpose of Audit The purpose of our audit was to review internal controls over the District’s procurement process for the period July 1, 2014 through November 13, 2015. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/pearl-river-union-free-school-district-competitive-procurement-2015m-363Milford Central School District – Financial Condition (2016M-87)
… Purpose of Audit The purpose of our audit was to examine the District officials’ management of fund balance for the period July 1, 2012 through June 30, 2015. Background … fund balance and use the excess funds in a manner that benefits District taxpayers. Adopt budgets with more …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/milford-central-school-district-financial-condition-2016m-87Manchester-Shortsville Central School District – Procurement of Professional Services (2016M-157)
ManchesterShortsville Central School District Procurement of Professional Services 2016M157
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/manchester-shortsville-central-school-district-procurement-professionalGreat Neck Union Free School District – Fuel (2016M-82)
… Purpose of Audit The purpose of our audit was to determine if the District properly safeguarded its fuel inventories for the period July 1, 2014 through October 31, 2015. … Key Recommendations Ensure policies and written procedures are in place to adequately control the District’s fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/great-neck-union-free-school-district-fuel-2016m-82Hauppauge Union Free School District – Overtime (2016M-70)
… Purpose of Audit The purpose of our audit was to examine the District’s use of overtime for the period July 1, 2014 through August 31, 2015. … $105 million. Key Findings District officials are not properly monitoring overtime to ensure that the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/hauppauge-union-free-school-district-overtime-2016m-70Rome City School District – Financial Management (2015M-215)
… is located in the City of Rome and the Towns of Annsville, Lee, Verona and Western in Oneida County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/rome-city-school-district-financial-management-2015m-215