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New York State Comptroller DiNapoli Statement on the Passing of Ruth Bader Ginsburg
… nation mourns the passing of U.S. Supreme Court Justice Ruth Bader Ginsburg. "She was a champion for justice, one of … our nation mourns the passing of US Supreme Court Justice Ruth Bader Ginsburg …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-passing-ruth-bader-ginsburgOpinion 90-57
… program are set forth in General Municipal Law, §216. Subdivision 1 of section 216 provides that upon the … least sixty percent of the governing board of a "political subdivision" having control of the fire departments and fire … referendum of the eligible voters within "such political subdivision" to determine whether the governing board shall …
https://www.osc.ny.gov/legal-opinions/opinion-90-57Opinion 92-22
… not implicated in this instance because by representing only the owners of property located outside the village the …
https://www.osc.ny.gov/legal-opinions/opinion-92-22SUNY Bulletin No. SU-386
… agencies of OSC’s automatic processing of the January 2026 minimum wage increases for hourly employees and provide … and at what rate. SUNY has chosen to implement the 2026 minimum wage rates consistent with the Division of the … = annualized equivalent). Effective Dates: The January 2026 minimum wage increase for hourly employees will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-386-january-2026-increase-minimum-wage-employees-stateState Police Bulletin No. SP-172
… calculation of any overtime earned after the date of the appointment. Therefore, the agency must insert a row on the … Date: Last date in eligible position (date prior to appointment) OT Eff Date: Same as original OT Eff Date Annual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-172-2016-state-police-expertise-payState Police Bulletin No. SP-163
… calculation of any overtime earned after the date of the appointment. Therefore, the agency must insert a row on the … Date: Last date in eligible position (date prior to appointment) OT Eff Date: Same as original OT Eff Date Annual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-163-2015-state-police-expertise-payOpinion 92-53
… issues discussed in the opinion. [Edited for Publication] SALES TAX -- Distribution of (necessity of State Comptroller's approval in absence of sales tax agreement) TAX LAW, §1262(c): In the absence of a sales tax agreement between a county and all of the cities …
https://www.osc.ny.gov/legal-opinions/opinion-92-53McLean Fire Department - Financial Operations (2018M-40)
… amounts collected are properly recorded and deposited. The membership did not approve all disbursements as required by the bylaws. Department officials did not provide adequate … oversight of the Treasurer’s duties. Key Recommendations For money collected at fundraising events use: cash reporting …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/25/mclean-fire-department-financial-operations-2018m-40Tapestry Charter School – Procurement (2017M-203)
… 26, 2017. Background The Tapestry Charter School, located in the City of Buffalo, is a public school that is not under …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/01/12/tapestry-charter-school-procurement-2017m-203Catskill Central School District – Financial Management (2017M-134)
… percent of 2016-17 budgeted appropriations, exceeding the statutory limit by $3.9 million (10 percentage points). Key … than needed. Maintain unrestricted fund balance within the statutory limit and develop a plan to reduce unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/catskill-central-school-district-financial-management-2017m-134Edinburg Common School District – Tax Collection (2016M-233)
… through August 31, 2015. Background The Edinburg Common School District is located in the Towns of Edinburg, North … Edinburg Common School District Tax Collection 2016M233 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/edinburg-common-school-district-tax-collection-2016m-233Brookfield Central School District – Claims Audit Process (2018M-6)
… Purpose of Audit The purpose of our audit was to determine whether claims were adequately … Brookfield Central School District is located in the towns of Bridgewater, Brookfield, Columbus, Hamilton, Madison and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/brookfield-central-school-district-claims-audit-process-2018m-6State Comptroller DiNapoli Releases Municipal Audits
… issued. Town of Freetown – Records and Reports (Cortland County) The three supervisors from 2016 through audit … transactions were properly recorded. Town of Milo – Real Property Tax Exemption Administration (Yates County) The assessor granted 850 non-New York STAR property tax …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-auditsTown of DeKalb – Financial Management (2016M-427)
… June 30, 2016. Background The Town of DeKalb is located in St. Lawrence County and has a population of approximately … accounting firm. The Town has accumulated excessive funds in the general town-wide fund. The Board did not annually … amount of fund balance that should be maintained in each fund and ensure that the excess unrestricted fund …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dekalb-financial-management-2016m-427Town of Liberty – Justice Court Operations (2016M-336)
… The Justices did not reconcile unpaid tickets between the DMV and Court records to ensure defendants’ DMV records are accurate and fines are collected or tickets are referred to the DMV Scofflaw program. Key Recommendations Justices should …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-liberty-justice-court-operations-2016m-336NYS Comptroller Thomas P. DiNapoli Statement on Former Avon Police Chief Sentencing
… today on the sentencing of former Avon Police Chief Joseph Geer for stealing federal funds: “This police chief … today on the sentencing of former Avon Police Chief Joseph Geer for stealing federal funds …
https://www.osc.ny.gov/press/releases/2025/06/nys-comptroller-thomas-p-dinapoli-statement-former-avon-police-chief-sentencingMilford Central School District – Financial Condition (2016M-87)
… examine the District officials’ management of fund balance for the period July 1, 2012 through June 30, 2015. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year were $10.1 million. Key Findings … the last three years, District officials failed to budget for certain revenues they consistently received and they also …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/milford-central-school-district-financial-condition-2016m-87Rome City School District – Financial Management (2015M-215)
… 2015. Background The Rome City School District is located in the City of Rome and the Towns of Annsville, Lee, Verona and Western in Oneida County. The District, which operates nine schools … fiscal year-end, rather than including the transfers in the proposed budget. Key Recommendations Discontinue …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/rome-city-school-district-financial-management-2015m-215Village of Newport – Financial Management (2017M-12)
… Purpose of Audit The purpose of our audit was to determine whether the Board and Village officials adopted … 30, 2016. Background The Village of Newport (Village) is located in the Town of Newport in Herkimer County. The Village, which is governed by a Board of Trustees, has a population of …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-newport-financial-management-2017m-12Town of Sempronius – Real Property Tax Exemptions Administration (2023M-66)
… did not ensure applicants provided documentation required to grant an exemption or maintain the documentation. Of the … million lacked one or more pieces of documentation needed to verify eligibility and the Assessor’s exemption … before granting exemptions, retain documentation to support eligibility and periodically verify that those …
https://www.osc.ny.gov/local-government/audits/town/2023/08/18/town-sempronius-real-property-tax-exemptions-administration-2023m-66