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Opinion 2010-4
… (2) a town or village has not designated itself as the primary provider of, or otherwise contracted for, an … to the fire district. The ambulance service would also bill and collect fees that would be charged to the users of … Comp No. 2003-4, at 10; cf . Wells v Town of Salina , 119 NY 280). There are several statutes that authorize fire …
https://www.osc.ny.gov/legal-opinions/opinion-2010-4DiNapoli: State Tax Revenues $2 Billion Lower Than Last Fiscal Year
… said. “It is important that President Biden’s relief package is passed to prevent cuts to vital services in New …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-state-tax-revenues-2-billion-lower-last-fiscal-yearDiNapoli: NYC Tax Collections Stronger Than Anticipated
… New York City is projecting a surplus of $3.5 billion in fiscal year (FY) 2019, which it … help balance the $92.5 billion proposed 2020 budget, but tax collections continue to exceed expectations. The surplus results mostly from resources from the citywide … New York City is projecting a surplus of $35 billion in fiscal year FY 2019 which it plans …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-nyc-tax-collections-stronger-anticipatedComptroller DiNapoli Releases Special Education Audits
In 2013 the state enacted legislation requiring the Comptroller to audit the expenses reported to SED by every program provider of special education services for preschool children with disabilities at least once by March 31 2018
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-special-education-auditsMany New Yorkers Struggle to Pay for Housing
… New Yorkers are burdened by high housing costs, according to a report released today by State Comptroller Thomas P. DiNapoli. Nearly 1.4 million households paid half or more of their income in 2017 towards housing costs. “The high cost of housing can force …
https://www.osc.ny.gov/press/releases/2019/06/many-new-yorkers-struggle-pay-housingComptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. Town of Bennington – Financial Management (Wyoming County) … the audit period and incurred operating deficits in two of the past three years (2016 and 2017). In addition, the … permissive referendum. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases State Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued: Department of … of Market Orders for 2012, 2013, and 2014 (2014-S-58) The department has adequate procedures in place to ensure that it accurately reports its assessable expenses in all material …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Audits
… Program (NYSHIP) is administered by the Department of Civil Service (Civil Service). The Empire Plan is the … Empire BlueCross, to administer the Hospital Program of the Empire Plan and to process and pay claims for hospital services. Hospital benefits cover a range of services including physician-administered drugs, which are …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… $55,100 determined that town officials did not comply with the town’s procurement policy. In addition, 23 claims … claims totaling approximately $7,400 were not supported with sufficient documentation such as detailed receipts, …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School District Audits
… following school district audits have been issued. Genesee Valley Board of Cooperative Educational Services – Purchase … did not adopt a written reserve fund policy. Ogdensburg City School District – Medicaid Reimbursements (2022M-52) The … and levied more taxes than needed to fund operations. West Islip Union Free School District – Financial Management …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0AFR Modernization – Uploading Financial Data with Bulk Load
This webinar is one in a series preparing local officials for the new Annual Financial Report (AFR) currently being developed by our staff at the Office of the State Comptroller (OSC). In this session, attendees will learn how to upload Financial Statement data into the AFR using a newly developed b
https://www.osc.ny.gov/files/local-government/academy/pdf/afr-modernization-bulk-load-09-22-22.pdfDiNapoli: Statewide Local Sales Tax Collections Declined 10 Percent in 2020
… bolstered spending in other industry groups, such as “beer, wine, and liquor stores” and “other information …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-statewide-local-sales-tax-collections-declined-10-percent-2020Low Income Home Energy Assistance Program – Federal Funding and New York
… heating or utility costs. In Federal Fiscal Year (FFY) 2025, almost 1.7 million beneficiaries were authorized in New … termination of service due to financial hardship. In FFY 2025, these benefits were authorized for 100,989 … high number of renters see fewer of these benefits. In FFY 2025, New York City had the largest number of HEAP recipients …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/low-income-home-energy-assistance-programState Comptroller DiNapoli Releases School Audits
… sufficient documentation for eligible services provided. Montauk Union Free School District – Information Technology …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… The significant revenue and expenditure projections in the preliminary budget are reasonable. The district’s preliminary budget complies with the property tax levy limit. … The significant revenue and expenditure projections in the preliminary budget are reasonable. The district’s preliminary …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-auditsOpinion 95-31
… §207-m: The salary of an incoming police chief must be fixed at an amount at least equal to that which the prior … ask whether the starting salary for the new chief must be fixed at an amount equal to that which the prior chief would … our opinion that the salary of the incoming chief must be fixed at an amount at least equal to that which the prior …
https://www.osc.ny.gov/legal-opinions/opinion-95-31DiNapoli: Local Sales Tax Revenue Growing Slowly
… in sales tax collections was 1.2 percent in the first quarter of 2014. Growth in the second quarter of the year was slightly stronger at 3.5 percent. The …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-local-sales-tax-revenue-growing-slowlyState Comptroller DiNapoli Releases Municipal Audits
… inventory is depleted. Town of Lockport – Building Permit Fee Collections (Niagara County) The inspector did not properly manage permit fee collections by not always applying the board-approved permit fee and not maintaining accurate records. As a result, the …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… addition, the board did not adopt realistic budgets based on historic trends. The district ended 2019 with $345,000 in …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… County) The review examined the town’s progress in acting on recommendations from another audit report examining the …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0