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Opinion 95-30
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- … library) LIBRARIES -- Investments (of moneys raised by taxes and gifts) GENERAL MUNICIPAL LAW, §11; EDUCATION LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-95-30Rockland County - Sale of Estate Real Property (2019M-233)
Determine whether the Acting Public Administrator disposed of estate real property in accordance with Office of Public Administrator guidelines.
https://www.osc.ny.gov/files/local-government/audits/pdf/rockland-2019-233.pdfReview of Real Property Holdings for Disposal (Follow-Up) (2015-F-2)
We have followed up on the actions taken by the officials of the Department of Transportation (Department) to implement the recommendations contained in our aud
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15f2.pdfOpinion 89-34
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. TOWN BOARD -- Powers … Clarke v Town of Russia , 257 AD 703, 15 NYS2d 415, revd on other grnds 283 NY 272; 1980 Opns St Comp No. 80-141, …
https://www.osc.ny.gov/legal-opinions/opinion-89-34DiNapoli: Hate Crimes Surged in New York Over the Last Five Years
… report by State Comptroller Thomas P. DiNapoli. The number is 69% more than in 2019. “New York is a diverse hub of … a perception or belief about the victim’s race, ethnicity, gender, gender identity or expression, religion, age, disability, …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-hate-crimes-surged-new-york-over-last-five-yearsSelected Aspects of Toll Collections
… Objective To determine whether the New York State Thruway Authority ensures that efforts are made to … improve traffic flow, and allow for non-stop travel on the Thruway. The Authority contracts with third-party … million in unpaid tolls and fees in collection status. Out-of-state drivers account for a significant amount of …
https://www.osc.ny.gov/state-agencies/audits/2023/05/26/selected-aspects-toll-collectionsOpinion 95-8
… on the issues discussed in the opinion. COUNTIES -- Powers and Duties (use of forfeiture moneys) COUNTY TREASURER -- Powers and Duties (custody of forfeiture moneys) DISTRICT ATTORNEY -- Powers and Duties (remittance of forfeiture moneys) MUNICIPAL FUNDS …
https://www.osc.ny.gov/legal-opinions/opinion-95-8DiNapoli Announces State Contract and Payment Actions for November
… or other improprieties. Cumulatively through November for calendar year 2016, DiNapoli’s office has approved 17,541 … and nearly 36,000 payments valued at nearly $76 million for a variety of reasons. As the state’s chief financial officer, DiNapoli’s office reviews contracts for all state agencies and certain state public authorities …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-announces-state-contract-and-payment-actions-novemberCity of Yonkers - Internal Controls Over Cash Collections (2018M-14)
… of our recommendations. Appendix C includes our comments on issues raised in the City’s response letter. … Determine …
https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … (Essex County) The clerk did not remit real property taxes totaling nearly $1.4 million in 2017 and 2018 to the … condition in the current and future years. … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0Romulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… $148,672, which could have been used to reduce real property taxes or for other purposes, was delayed. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-stateSaranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)
… cash collections and disbursements were properly accounted for during the period July 1, 2014 through June 30, 2017. … has approximately 1,200 students. Budgeted appropriations for the 2017-18 fiscal year total approximately $30.5 … clubs did not maintain adequate supporting documentation for collections and some clubs did not maintain ledgers. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extraMiddletown Enlarged City School District – Financial Condition (2017M-245)
… one-time expenditures, pay off debt or reduce property taxes. … Middletown Enlarged City School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/middletown-enlarged-city-school-district-financial-condition-2017m-245Port Jervis City School District – Financial Condition (2016M-319)
… in operating surpluses. The reserve policy does not state how each reserve will be funded, when reserves will be … expenditures, funding needed reserves or reducing property taxes. Adopt budgets that represent the District’s actual …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319Pembroke Central School District – Financial Management (2016M-31)
… in the annual budgets to avoid raising more real property taxes than necessary. Develop a written policy that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31New Hyde Park-Garden City Park Union Free School District – Financial Management (2014M-7)
… Develop a plan to use excess unexpended surplus funds in a way that benefits District taxpayers such as reducing …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/new-hyde-park-garden-city-park-union-free-school-district-financialCommack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Commack Union Free School District is located in the Towns of Huntington and Smithtown, Suffolk County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/commack-union-free-school-district-financial-condition-and-fuel-inventoryVillage of Clinton – Financial Management (2014M-316)
… and maintain receivable control accounts for real property taxes and water and sewer rents. Pay only the claims that …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316Town of Webb Union Free School District – Fund Balance (2016M-140)
… School District is located in the Town of Webb in Herkimer County and the Town of Forestport in Oneida County. The District, which operates one school with … officials did not ensure that the District’s unrestricted fund balance was within the statutory limit during the past …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/town-webb-union-free-school-district-fund-balance-2016m-140Washingtonville Central School District – Reserve Funds (2014M-45)
… and use any surplus amount to reduce real property taxes or finance one-time expenditures. … Washingtonville …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/washingtonville-central-school-district-reserve-funds-2014m-45