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Harpursville Central School District – Financial Management (2013M-261)
… District officials’ management over financial activities for the period July 1, 2011 through June 30, 2013. Background … elected members. The District’s budgeted expenditures for the 2013-14 fiscal year were approximately $16.1 million. … did not ensure that fund balances were reasonable. For the five-year period ending June 30, 2013, District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/03/harpursville-central-school-district-financial-management-2013m-261Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with rules and … and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and … as airline baggage and travel agency fees. As part of a statewide initiative to determine whether the use of travel …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/selected-employee-travel-expensesAkron Central School District – Controls Over Compensatory Time (2014M-24)
… Purpose of Audit The purpose of our audit was to evaluate the District’s administration of … Lockport and Royalton in Niagara County and the Towns of Alabama and Pembroke in Genesee County. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/akron-central-school-district-controls-over-compensatory-time-2014m-24Review of Collecto, Inc
… determine whether payments made by the State University of New York Downstate Medical Center (Downstate) to Collecto, Inc. … In addition, SUNY Downstate is working with their Counsel’s Office and Collecto to review and amend the contract as …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/review-collecto-incTown of Poughkeepsie – Parking Violation Enforcement and Collection (2016M-416)
… Audit The purpose of our audit was to examine the Town’s parking violation enforcement activities and review the internal controls over the parking ticket collection process for the period January 1, … Court with two Justices. The Court’s 2015 revenue from parking tickets was $81,365. Key Findings The Town had 6,900 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-poughkeepsie-parking-violation-enforcement-and-collection-2016m-416DiNapoli: Local Sales Tax Collections Grew 5.1% in November
… Local sales tax collections in New York state increased by 5.1% in November compared to the same month in 2022, according to data released today by State Comptroller Thomas P. DiNapoli. Overall, local … amounts are based on estimates of what each municipality is due. In the third month of each calendar year quarter, …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-local-sales-tax-collections-grew-5-point-1-percent-in-novemberVillage of Hempstead – Budget Review (B17-7-6)
… an independent evaluation of the Village’s proposed budget for the 2017-18 fiscal year. Background Chapter 642 of the … local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings Based on …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6Monticello Central School District – Budgeting (2014M-97)
… Findings Budget estimates for revenues and appropriations have not been aligned with historical or actual needs of the District, resulting in an unnecessary burden on taxpayers. Unexpended surplus fund balance exceeds the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97Warsaw Central School District – Financial Management (2016M-278)
… to review the District’s financial management activities for the period July 1, 2012 through June 13, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $19.5 … approximately $600,000 has not been used since 2010-11 for related debt principal and interest payments, as …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278Watertown City School District – Financial Condition (2016M-85)
… July 1, 2014 through October 31, 2015. Background The Watertown City School District is located in the City of Watertown and the Towns of Le Ray, Pamelia, Rutland and Watertown in Jefferson County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/watertown-city-school-district-financial-condition-2016m-85Northeastern Clinton Central School District – Payroll (2016M-76)
… Purpose of Audit The purpose of our audit was to assess the District’s payroll procedures … Clinton Central School District is located in the Towns of Altona, Champlain, Chazy and Mooers in Clinton County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76DiNapoli: Approves $4.7 Million DOT Bridge Contract After Integrity Monitor Put in Place
… million contract with Limnes Corp. of Whitestone, N.Y., to paint 13 state bridges in Nassau and Suffolk counties after the Department of Transportation (DOT) put an independent integrity monitor in place. “After our rejection …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-approves-47-million-dot-bridge-contract-after-integrity-monitor-put-placeComptroller DiNapoli Releases Municipal Audits
… are reasonable. However, while the estimated revenues for the proposed refuse fund budget appear reasonable, they include $250,000 in estimated revenues for fees that the city has not previously assessed. Find out … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Statement on New York City Preliminary Budget
… following statement on New York City's Fiscal Year (FY) 2026 Preliminary Budget: New York City’s Fiscal Year (FY) 2025 $116.9 billion preliminary budget confirms the city’s … 30, 2026 will be used to fund additional spending in FY 2025 and balance the budget in FY 2026. More resources will …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetOpinion 92-41
… and Expenditures (to repair thoroughfares within the district) STREETS AND HIGHWAYS -- Repairs (by fire district) TOWN LAW, §176(21): A fire district may not expend moneys to repair "sidewalks" within …
https://www.osc.ny.gov/legal-opinions/opinion-92-41Opinion 88-34
… You state that 21 Opns St Comp, 1965, p 532 and 1986 Atty Gen [Inf Opn] 1109 appear to be in conflict and ask for our … be adopted in the same manner as ordinances. 1986 Atty Gen [Inf Opn] 1109 concludes that a village may establish …
https://www.osc.ny.gov/legal-opinions/opinion-88-34Opinion 91-11
… RULE LAW, §23(2)(f): A local law which authorizes a city mayor to appoint a city engineer for a longer term than … for a term of three years. You further state that the mayor nominates and appoints the city engineer with the … of the common council. You also advise that the mayor's term of office is two years. Local governments are …
https://www.osc.ny.gov/legal-opinions/opinion-91-11State Police Bulletin No. SP-219
… Employees Employees of the Division of State Police in the State Police Troopers Unit – BU07, the State Police … will be for one degree only. When the degree is obtained during the fiscal year, the payment will be made as soon as … in the employee’s taxable gross and are subject to all employment and income taxes. Federal, State , and New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-219-2021-state-police-education-paymentOpinion 2006-6
… This opinion represents the views of the Office of the State Comptroller at the time it was … views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues …
https://www.osc.ny.gov/legal-opinions/opinion-2006-6Opinion 89-61
… (salary charged on townwide basis) SUPERINTENDENT OF HIGHWAYS -- Compensation (salary charged on townwide basis) … supervisor, town clerk and town highway superintendent are chargeable to the entire area of the town, including … superintendent of highways and town building inspector are raised by taxes levied on the entire area of the town or …
https://www.osc.ny.gov/legal-opinions/opinion-89-61