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Chenango County Industrial Development Agency – Audit Follow-Up (2022M-10-F)
… The purpose of our review was to assess the Chenango County Industrial Development Agency’s (CCIDA’s) progress, as … November 2024, in implementing our recommendations in the audit report released in April 2022. Background CCIDA is an … districts – to help offset the tax exemptions provided. Results of Review We determined that the CCIDA has …
https://www.osc.ny.gov/local-government/audits/county/2024/12/13/chenango-county-industrial-development-agency-audit-follow-2022m-10-fTown of Rutland – Water and Sewer Charges (2025M-30)
… Of 81 customer account billing adjustments tested for 2022 and 2023, 80 adjustments totaling $57,083 were not … totaling $5,808 had no documented reason or support for the adjustments. In addition: The Board did not formally …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)
… costs associated with pensionable overtime earnings. For the period June 1, 2021 through November 22, 2024, we … $1.1 million. The current Chief Water Operator accounted for the majority of the non-weekend overtime hours and 63 …
https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6Unclaimed Funds Survey - Feedback Received
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https://www.osc.ny.gov/unclaimed-funds/resources/unclaimed-funds-survey-feedback-receivedDiNapoli: Silencing Excessive NYC Noise a Major Challenge
… these are handled by the New York City Police Department (NYPD) and the city's Department of Environmental Protection … complaints and issued fewer than 6,000 violations. The NYPD investigated 1.3 million complaints, made 791 arrests … been made in the enforcement of the city's Noise Code. The NYPD established the Detective Bureau's Vice Enforcement …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-silencing-excessive-nyc-noise-major-challengeOpinion 99-15
… of municipalities and "quasi-municipal corporations" (NY Const., art III, §1, art XVI, §1; see, e.g., Greater …
https://www.osc.ny.gov/legal-opinions/opinion-99-15Opinion 88-42
… revenues than that to which it is entitled is obligated to refund such moneys to the county for the benefit of the … than that to which they were entitled were obligated to refund the excess amounts for the benefit of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-42DiNapoli Reaffirms Commitment to DEI Initiatives
… Retirement Fund is one of the largest public pension funds in the United States. The Fund holds and invests the …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-reaffirms-commitment-dei-initiativesMessage Submitted - Contact Us
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https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report-afr-modernization-project/contact-us-message-receivedSelected Management and Operations Practices (Follow-Up)
… (Law). RNY power is to be allocated to businesses and not-for-profits that commit to retain or increase New York State … excess of $5,000 disposed of during the reporting period. For the calendar year ended December 31, 2016, NYPA reported … property sales. NYPA began energy efficiency programs for its government customers in New York City and Westchester …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/selected-management-and-operations-practices-followCompliance With the Enough is Enough Act
… Purpose To determine if the State Education Department (SED) and Division of State … (DSP) are complying with the requirements under the Enough is Enough Act (Act). The audit covers the period July 7, 2015 … requires colleges and universities that maintain campuses in New York to implement sexual assault, dating violence, …
https://www.osc.ny.gov/state-agencies/audits/2018/01/24/compliance-enough-enough-actState Agencies Bulletin No. 1156
… staff. Effective Date(s) Data values were converted to SFS on March 23, 2012 for SFS Go-Live April 1, 2012. Division of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1156-changes-payserv-chart-accounts-related-implementation-statewideTrash Can Free Stations Pilot Program
… Station Environment and Operations (SEO) is responsible for station cleaning, station maintenance, and refuse collection for Transit’s 468 subway stations throughout Brooklyn, the … riders. Prominently post notices at all stations selected for the Pilot Program announcing the change and periodically …
https://www.osc.ny.gov/state-agencies/audits/2015/09/22/trash-can-free-stations-pilot-programPurchasing Practices at the Linden Plaza Mitchell-Lama Housing Development (Follow-Up)
… 1, 2016 and August 31, 2017, Linden Plaza made total vendor payments of approximately $33 million; $22.3 million …
https://www.osc.ny.gov/state-agencies/audits/2020/06/23/purchasing-practices-linden-plaza-mitchell-lama-housing-development-followHenrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
… (Treasurer) is the chief fiscal officer and is responsible for the day-to-day financial activities, which includes … of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, please … report. We encourage the Board to make the CAP available for public review. … District officials did not properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceedsOpinion 89-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … less than one percent of the bank's outstanding stock. You state that there is only one other bank in the town and that …
https://www.osc.ny.gov/legal-opinions/opinion-89-4Opinion 89-21
… AD 319, 238 NYS 662 [4th Dept 1930], affd 254 NY 582, 173 NE 876 [1930]; Embler v Town of Wallkill 132 NY 222 [1892]; … Div 252, 194 NYS 554 [4th Dept 1922] affd 234 NY 554, 138 NE 540 [1922], towns must jointly maintain town line road; …
https://www.osc.ny.gov/legal-opinions/opinion-89-21State Comptroller DiNapoli: $360M Needed to Repair Local Dams
… than 1,000 intermediate- and high-hazard dams, nearly 400 of which are owned or co-owned by local governments. There are a total of 5,352 functioning dams in the state, with 861 of those owned or co-owned by local governments. "The deadly …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-360m-needed-repair-local-damsDebt – 2022 Financial Condition Report
… the measure of State-Supported debt. It recognizes debt for which the State makes payments with State resources, … by public authorities without voter approval. In SFY 2020-21, New York State had the second highest debt burden, … next five years, declining to $309 million in SFY 2026-27. For both SFYs 2020-21 and 2021-22, new debt issuances were …
https://www.osc.ny.gov/reports/finance/2022-fcr/debtState Comptroller DiNapoli Releases Municipal & School Audits
… occur. The clerk-treasurer also did not properly account for three bank account balances totaling $1.1 million on May … The supervisor also did not provide the board with records for the annual audit, as required. Had the accounting records … to the court and then delivered to the county treasurer for safekeeping. Together, the treasurer, county clerk and …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-audits