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Town of Butternuts – Highway Facility Capital Project (2021M-94)

… Key Findings The Board was not fully transparent in planning and could have improved its monitoring of the … change order, which should have been competitively bid in accordance with New York State General Municipal Law … action. Appendix C includes our comments on issues raised in the Town’s response letter. …

https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94

State Comptroller DiNapoli Releases Municipal Audits

… for appropriate purposes, properly approved or supported by sufficient documentation. Officials used public funds to …

https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-audits

Town of Berne – Board Oversight (2021M-77)

… of financial operations and exceeded its authority under New York State Town Law (Town Law) by authorizing the … were accurate, timely, and properly reviewed. As a result, we found three significant unreconciled variances … timely, accurately, and are properly reviewed. Perform a deliberate and thorough audit of claims, and annually audit …

https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77

State Comptroller Releases Municipal Audits

… New York State Comptroller Thomas P. DiNapoli today announced the … at Open Book New York . Track municipal spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading … State Comptroller Releases Municipal Audits …

https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-audits

Conclusion – Improving the Effectiveness of Your Claims Auditing Process

… office for your locality with any questions you may have. Legal questions can be directed to OSC’s Division of Legal Services at 518-474-5586. …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusion

Sharon Springs Central School District – Fund Balance Management (2022M-100)

… School District (District) Board of Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage fund balance, and need to improve their budgeting practices and be more … Central School District District Board of Education Board and officials effectively managed fund balance …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100

Wyandanch 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, to liquidate the accumulated deficit in the District’s general fund as of June 30, 2019. Under …

https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1

Electronic Reporting

… after our conversion to a new system August 11, 2025. If you upload your report, do not mail a separate Verification and Checklist. Manual …

https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-reporting

Introduction – Federal Funding and New York

… understanding how future changes to federal spending will impact our residents and communities.” - Thomas P. DiNapoli … York State Federal Employment Loss in NY in 2025 Federal Impact on Higher Education Federal Impact on Higher … Community Development Block Grant Medicaid Title IV-E Foster Care Individuals with Disabilities Education Act …

https://www.osc.ny.gov/reports/budget/fed-funding-ny/introduction

DEC 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-maps

Contact Information

… you for your email. We have received your email. Return to Contact Us Page …

https://www.osc.ny.gov/unclaimed-funds/claimants/contact-information

Opinion 2003-2

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- … one-half of the assessed valuation for state and county taxes of all the taxable real property in that part of the …

https://www.osc.ny.gov/legal-opinions/opinion-2003-2

Effectiveness of the Information Technology Transformation

… underway. Such assessment should be completed in a most timely manner. Further, we encourage ITS to establish …

https://www.osc.ny.gov/state-agencies/audits/2016/08/24/effectiveness-information-technology-transformation

Opinion 89-59

… (authority to impose water rates to raise both operation and maintenance and capital costs) WATER DISTRICTS -- Capital Costs … (authority to impose water rates to raise both operation and maintenance and capital costs) TOWN LAW, §§198(3)(d), … a town water district may raise the cost of both operation and maintenance and debt service solely by the imposition of …

https://www.osc.ny.gov/legal-opinions/opinion-89-59

Opinion 97-3

… 1994, ch 532, §11). Chapter 602 also contains a series of transitional provisions relating to the enforcement of taxes … to January 1, 1995. As to pre-1995 liens, we note that the transitional provisions of chapter 602 generally provide that … it is our opinion that, until December 31, 1999, the transitional provisions of chapter 602 authorize villages …

https://www.osc.ny.gov/legal-opinions/opinion-97-3

Opinion 95-4

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Regarding the procedure which the county board of supervisors may follow in investigating the possibility of civil liability in connection with this alleged misconduct …

https://www.osc.ny.gov/legal-opinions/opinion-95-4

Comptroller DiNapoli Releases State Audits

… Food Safety Monitoring (2015-F-10) An audit report issued in January 2014 found the department was unable to meet the … preparing food prior to obtaining the required inspection. In addition, the department’s staff of 82 inspectors was below recommended staffing levels. In a follow-up, auditors found department officials made …

https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-audits

State Comptroller DiNapoli Releases Municipal & School Audits

… used the same attorneys since 2011 and an occupational and physical therapy provider since 2006 without seeking competition. Town … is not governed by the town supervisor. Town of Columbia – Physical Accessibility to Programs and Services (Herkimer …

https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-audits