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Opinion 97-11
… of the political subdivision. … Whether art 18 of the Gen Municipal Law authorizes a city to require housing …
https://www.osc.ny.gov/legal-opinions/opinion-97-11Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … granted four woodland exemptions for rented agricultural parcels with $40,028 in assessed value that did not meet the …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… School District and the Warsaw Central School District . “In an era of limited resources and increased accountability, … auditor did not always ensure that purchases were made in compliance with the policy or require district officials … support cooperative service agreement, which resulted in errors in reporting reimbursable expenditures to the New …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-1Opinion 2002-3
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … maintenance and operation of recreational facilities) LOCAL LAWS -- Pre-emption (special district matters) TOWN LAW §198(10); MUNICIPAL HOME RULE LAW …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3DiNapoli Announces $1.2 Billion in New Commitments to State Pension Fund's Emerging Manager Program
… $300 million allocation to Bank of America Merrill Lynch Capital Access Funds for private equity investments and a … firm consisting of an experienced and knowledgeable team of professionals committed to the emerging manager … across all asset classes. Prior firms included, the team has managed more than 40 emerging manager programs in …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-announces-12-billion-new-commitments-state-pension-funds-emerging-manager-programPublic Health – 2021 Financial Condition Report
… Pandemic Brings Jump in Medicaid Enrollment Department of Health (DOH) Medicaid enrollment rose by 521,805 (8.4 … one-year extensions of eligibility during the public health emergency. Children and adults represented 75.5 … become the only states in the nation to establish a Basic Health Program, a new low-cost health insurance option …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-healthState Comptroller DiNapoli Releases Municipal & School Audits
… officials did not always procure goods and services in a competitive manner. Officials did not update the … purchased without the benefit of competition, resulting in the increased risk that taxpayer dollars were not expended in the most prudent and economical manner. The board and …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-audits-0Limestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… The Limestone Volunteer Firemen, Inc. fire company is located in the Town of Carrollton within the Carrollton … officials did not maintain accurate records to show how much money was collected from the 2013 Dice Run, or the total …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014mCounty of Clinton Industrial Development Agency – Project Monitoring (2014M-205)
… is an independent public benefit corporation established in 1971. The Agency is governed by a seven-member board … billed and collected by taxing jurisdictions for payments-in-lieu-of-taxes. Agency officials did not comply with the … projects. The Agency did not have an effective process in place to monitor and evaluate agreed-upon job …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/12/12/county-clinton-industrial-development-agency-projectKillawog Fire District – Controls Over Financial Operations (2013M-111)
… consists of five elected members and is responsible for the District’s overall financial management. The … general fund budget totaled approximately $88,000 for the 2013 fiscal year. Key Findings The Board has retained … us that approximately $189,000 of this fund balance was for a reserve fund established approximately 17 years ago. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/killawog-fire-district-controls-over-financial-operations-2013m-111LaFargeville Central School District – Financial Condition (2016M-216)
… our audit was to assess the District`s financial condition for the period July 1, 2014 through April 30, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $11 … overestimated appropriations when developing budgets for the three fiscal years 2012-13 through 2014-15. District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216Horseheads Central School District – Financial Condition (2016M-138)
… audit was to examine the District’s financial condition for the period July 1, 2012 through March 10, 2016. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $73.6 million. Key … fund balance significantly exceeded the statutory limit for the last three completed fiscal years. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138Town of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)
… District No. 7 provides garbage collection and recycling pickup services to households and businesses in parts of the … one person as Treasurer. Consider amending the procurement policy to include the use of competition when procuring …
https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processingVillage of Woodridge – Financial Condition (2013M-172)
… cost savings opportunities. Adopt realistic budgets based on prior years’ actual results, and current and future needs. … and accurate budget-to-actual reports to the Board on a regular basis. Use the budget-to-actual reports to …
https://www.osc.ny.gov/local-government/audits/village/2013/11/15/village-woodridge-financial-condition-2013m-172Village of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over information … officials have not developed formal IT policies for user access, and the Board has not developed a formal … financial software. Therefore, she has the ability to add users, modify access rights and data files, and correct …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173College at Brockport – Selected Employee Travel Expenses
… each year on travel expenses. These expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and … as well as other outliers. One of these employees worked at the College at Brockport (College) and had travel expenses …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-brockport-selected-employee-travel-expensesVillage of Bellerose – Procurement and Cash Receipts (2014M-218)
… approximately $1.5 million. Key Findings Village officials do not require the use of a purchase order system when making purchases and do not enforce compliance with the Village’s procurement guidelines. Village officials do not seek competition when purchasing goods and services …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bellerose-procurement-and-cash-receipts-2014m-218DiNapoli: Feds Must Step Up or NYC Metro Region Faces End of Public Transit As We Know It
… to return to close to pre-pandemic levels until after 2024, but these cuts could further delay riders’ return to … the next three years, the weight of closing that gap will fall on the regional economy, burdening riders, toll payers, … layoffs and more borrowing for operating purposes are all bad choices that the MTA will be forced to consider if …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-feds-must-step-or-nyc-metro-region-faces-end-public-transit-we-know-itState Comptroller DiNapoli Releases Municipal Audits
… As a result, the general fund realized operating deficits in four of the five years and general fund balance declined from $61,710 to $3,491. In addition, the board did not properly authorize a local law … spending, the state's 170,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-auditsCentral New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)
… Purpose of Audit The purpose of our audit was to review internal controls over Authority … on actual hours or days worked and Board-authorized pay rates and annual salaries. Consider entering into contractual …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-over