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XII.6.B Land Acquisition Payments – XII. Expenditures
… SECTION OVERVIEW New York State agencies (agencies) acquire real property (i.e., land) either voluntarily, by purchasing … load land acquisition voucher, including coding for the real estate tax reimbursement, the interest on the purchase, … load land acquisition voucher, including coding for the real estate tax reimbursement, the interest on the purchase, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6b-land-acquisition-paymentsOpinion 88-33
… This opinion represents the views of the Office of the State … The adjoining subdivisions were not completed until 1986, the original developer having sold out to another … and distribution are not, in general, town functions (1986 Opns St Comp No. 86-45, p 74; 1985 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-88-33Opinion 2005-7
… LAW §15-1501: (1) A town may enter into an agreement with a bank or trust company, in accordance with the provisions of section 99-t of the General Municipal … permits and approvals. You ask whether a town may contract with a bank to collect, either by payment in person or …
https://www.osc.ny.gov/legal-opinions/opinion-2005-7Caton No. 1 Fire District – Financial Oversight (2013M-262)
… Caton No. 1 Fire District is a district corporation of the State, distinct and separate from the Town of Caton and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262DiNapoli: Special Education Contractor Convicted for $2 Million Fraud
… in restitution and forfeit another $1,924,318. “Cheon Park enriched himself and deprived children with physical, … prosecuting this crime and working with my staff to bring Park to justice and recover stolen taxpayer money.” In July … an audit of Bilingual SEIT & Preschool Inc. that found Park inappropriately charged New York City’s Department of …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-special-education-contractor-convicted-2-million-fraudNY State Comptroller DiNapoli Statement on Pension Fund's Ranking as Top U.S. Investor Battling Climate Risk
… both at home and abroad, to make the Agreement’s goals a reality. The fight to rein in rising global temperatures … opened the doors to innovation and opportunity. That’s why I’ve committed $7 billion to sustainable investment, … index that shifts stock holdings away from the biggest carbon emitters to cleaner companies. It’s also why I …
https://www.osc.ny.gov/press/releases/2018/09/ny-state-comptroller-dinapoli-statement-pension-funds-ranking-top-us-investor-battling-climate-riskState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 150,000 … New York State Comptroller Thomas P DiNapoli announced today …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-auditsMontgomery County – Financial Condition (2013M-234)
… financial condition of the general fund has diminished in recent years. As of December 31, 2012 the County reported a …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/montgomery-county-financial-condition-2013m-234City of Troy – Budget Review (B5-14-23)
… increases in revenues for the sewer fund’s 2015 budget do not appear reasonable. The water fund’s cash balance has …
https://www.osc.ny.gov/local-government/audits/city/2014/11/07/city-troy-budget-review-b5-14-23Comptroller DiNapoli Releases Municipal Audits
… over processing payroll and leave time accruals. Also, the blank payroll check stock was not safeguarded because it was … For example, the treasurer collects and deposits money, signs all checks, records receipts and disbursements, …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-0West Hill Fire District No. 3 – Financial Condition (2014M-160)
… January 1, 2012 through March 6, 2014. Background The West Hill Fire District No. 3 is located in Chemung County and … West Hill Fire District No 3 Financial Condition 2014M160 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/15/west-hill-fire-district-no-3-financial-condition-2014m-160DiNapoli: Former Vernon Center Fire Department Treasurer Arrested for Stealing Over $300,000
… A former Treasurer of the Vernon Center Fire Department was arrested for allegedly stealing more than … District Attorney Todd Carville, and the New York State Police announced today. The defendant, Jonnell Rose, was … A former Treasurer of the Vernon Center Fire Department was arrested for allegedly stealing more than …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-former-vernon-center-fire-department-treasurer-arrested-stealing-over-300000DiNapoli: Court Clerk Pleads Guilty to Stealing More Than $10,000 in Fines
… guilty to petit larceny after a joint investigation by the Office of the State Comptroller and the St. Lawrence County … guilty in Canton Town Court on Wednesday. DiNapoli’s office and a Sheriff’s investigation revealed that the money … “I want to thank the St. Lawrence County Sheriff’s Office and the St. Lawrence County District Attorney’s Office …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-court-clerk-pleads-guilty-stealing-more-10000-finesDiNapoli: Former Durhamville Fire Department Treasurer Arrested for Allegedly Stealing Over $92,000
… the Comptroller’s Office for holding those individuals who do so accountable.” Simchik allegedly spent Fire Department …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-former-durhamville-fire-department-treasurer-arrested-allegedly-stealing-over-92000Essex County – Financial Condition and Internal Controls Over Payroll (2013M-177)
… to January 31, 2013. Background Essex County is located in northeastern New York State and has a population of … processing of payroll and leave time accruals has resulted in a lack of segregation of duties and lack of compensating …
https://www.osc.ny.gov/local-government/audits/county/2013/11/15/essex-county-financial-condition-and-internal-controls-over-payroll-2013m-177City of Amsterdam – Budget Review (B25-5-5)
… independent evaluation of the City’s proposed budget for 2025-26. Background Chapter 531 of the Laws of 2019 … The significant revenue and expenditure projections in the 2025-26 proposed budget are reasonable. However, we … on May 6, 2025, or 35 days after the Charter-established deadline. The proposed budget for the recreation fund is not …
https://www.osc.ny.gov/local-government/audits/city/2025/05/15/city-amsterdam-budget-review-b25-5-5Contract Advisory No. 21
… that have not been updated is available on the SFS Secure Website located under Support > Agency Support > EE1 … for updating a converted contract are available on the SFS Secure website as well, in Job Aid JAA-CN210-001. The … Payments to the Updated Contract SFS published an SFS Secure Announcement on February 12, 2016, titled EE1 …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/21-reminder-update-and-pre-encumber-contracts-converted-during-ee1-october-2015City of Olean – Budget Review (B1-16-2)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … review letter issued in March 2015. Background The City of Olean, located in Cattaraugus County, issued debt totaling … City of Olean Budget Review B1162 …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2Comptroller DiNapoli Releases School Audits
… his office completed audits of the Broadalbin-Perth Central School District , Medina Central School District , Owego-Apalachin Central School District and the Sullivan West Central School … his office completed audits of the BroadalbinPerth Central School District Medina Central School District …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli Releases School Audits
… three completed fiscal years, the district’s revenues fell short by an average of $740,000 in the general fund and …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-0