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City of Long Beach – Budget Review (B21-7-6)
… and expenditure projections in the City’s proposed budget for the 2021-22 fiscal year are reasonable, and whether the City took appropriate action to implement or resolve recommendations from our … a tax levy of $50.5 million, which is $3 million above the legal limit, unless the City Council overrides the tax levy …
https://www.osc.ny.gov/local-government/audits/city/2021/05/12/city-long-beach-budget-review-b21-7-6City of Long Beach – Budget Review (B17-7-9)
… 2016. Background The City of Long Beach, located in Nassau County, has been authorized to issue debt not to exceed … which includes a midyear increase of $15 per sanitation parcel which the City has not yet authorized. The proposed …
https://www.osc.ny.gov/local-government/audits/city/2017/05/11/city-long-beach-budget-review-b17-7-9Comptroller DiNapoli and Attorney General James Announce the Arrest and Indictment of Mount Vernon Corporation Counsel in $365,000 Corruption Scheme
… from the City of Mount Vernon Board of Water Supply to pay law firms for the personal defense of Mount Vernon Mayor Richard … 2018. Approval for the rate of payment for one of the law firms and the public relations firm was sought from the …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-and-attorney-general-james-announce-arrest-and-indictment-mount-vernonComptroller DiNapoli Releases Municipal Audits
… of Mill Neck , Saratoga Springs Public Library , Town of Sweden , Town of Tyrone and the Town of West Union . “In … approve all claims for payment to the president. Town of Sweden – Justice Court (Monroe County) The justices do not …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … Village of Nelliston and Town of Tuscarora . “In today’s fiscal climate, budget transparency and accountability for … and fundraising activities. Bovina Fire District – Fund Balance (Delaware County) The district’s available fund …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-municipal-auditsOpinion 2002-7
… the municipality or school district (see, e.g., 1987 Opns St Comp No. 87-49, p 76; 1986 Opns St Comp No. 86-54, p 86; see also Buffalo and Erie County … July 18, 2002 Melanie K. Battoe, Library Director Guernsey Memorial Library … Whether the expenditure of monies from a …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7Opinion 96-24
… -- Appropriations and Expenditures (appropriations to capital reserve fund) MUNICIPAL FUNDS -- Capital Reserve … provided by appropriation) GENERAL MUNICIPAL LAW, §6-g: A fire district board of commissioners may determine to … for principal on obligations issued to finance a fire truck. The establishment of a capital reserve fund for the …
https://www.osc.ny.gov/legal-opinions/opinion-96-24State Comptroller DiNapoli Releases Municipal Audits
… for proper district purposes. City of Dunkirk – Billing Enforcement (Chautauqua County) The city treasurer did not … prescribed by the city code. Town of Morris – Justice Court Operations (Otsego County) The justice collected, … not always use a competitive process to procure goods and services. Officials did not develop detailed procedures for …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-audits-0Federal Relief Aid Temporarily Reverses Trend of NY Sending More to Washington Than It Gets Back
… figure of $18,599 per capita. New York's ranking rose to 17th in federal spending among the states in FFY 2020 from …
https://www.osc.ny.gov/press/releases/2022/03/federal-relief-aid-temporarily-reverses-trend-ny-sending-more-washington-it-gets-backDiNapoli: NYC Forecasts $965 Million Surplus Fueled by Federal Aid
… which averaged $4 billion annually from FY 2023 through FY 2025 in the adopted budget in June 2021, were narrowed … in FY 2023, $3 billion in FY 2024, and $3.3 billion in FY 2025, fueling gaps that could total more than $5 billion … in advancing fiscal discipline in the face of potential resource constraints. The city has budgeted for the use of …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-nyc-forecasts-965-million-surplus-fueled-federal-aidState Comptroller DiNapoli Releases Municipal & School Audits
… an excessive level of unassigned surplus fund balance in the general fund with balances ranging between $839,530 … was $509,000 while the village had over $1.1 million in surplus funds available at the end of 2022-23 to use … or take a periodic physical inventory of diesel fuel on hand. Consequently, no fuel reconciliations were …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0Opinion 88-70
… REFERENDUM -- Advisory (fluoridation of water) GENERAL CITY LAW, §20(2), (7); GENERAL MUNICIPAL LAW, §6-c(8): LOCAL … §34.00: In the absence of express statutory authority, a city may not conduct an advisory referendum on whether to fluoridate city water or whether to improve the city water or sewer …
https://www.osc.ny.gov/legal-opinions/opinion-88-70State Comptroller DiNapoli Releases Municipal & School Audits
… The board and officials did not develop a budget for the electric fund and adequately manage its financial condition. From 2016-17 through 2020-21, the electric fund’s total net assets declined by approximately $9 million, and cash declined from $4.1 million to $1 million. Officials also did not maintain …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0XI.3 Submission of Agency Purchase Orders – XI. Procurement and Contract Management
… as the Contract Maximum Amount for the OP transaction, and is the amount of funds which must be reserved (see XI.2.C … – Qualified Quick Contract EGG Electronic – Grants Team (EDSS submissions only) EBP Electronic – Lowest Price (IFB) … review. OSC Approval Process: When the purchase order is approved by OSC, OSC will transmit an approval …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi3-overviewState Comptroller DiNapoli Releases Municipal & School Audits
… lack transparency, circumvent the statutory limit on surplus fund balance and result in taxpayers being taxed more than necessary. Specifically, … that exceed certain thresholds to be competitively bid. In addition, the claims auditor did not perform adequate …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsTown of Wawayanda – Financial Operations (2024M-160)
… [read complete report - pdf] Audit Objective Did the Town of Wawayanda (Town) Town Board (Board) and … $7.7 million. Audit Summary The Board and Town officials did not properly manage financial operations, and the Board … aspects of our findings and recommendations. Appendix C includes our comments on issues raised in the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160West Sparta Independent Volunteer Fire Department Company Number 1, Inc. – Board Oversight (2025M-44)
… West Sparta Independent Volunteer Fire Department Company Number 1, Inc. (Department) Board of Directors (Board) … did not file the 2023 foreign fire insurance (FFI) tax proceeds annual report with the New York State Office of … of these funds, we determined that disbursements of FFI tax proceeds were not approved by the membership and were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/08/29/west-sparta-independent-volunteer-fire-department-companyWest Valley Central School District - Financial Management (2018M-7)
… not adequately address funding levels which has resulted in reserves being overfunded and not being used. Key … reserve funds to reasonable levels and use the money in the debt reserve to pay the related debt. District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/06/west-valley-central-school-district-financial-management-2018m-7Taconic Hills Central School District – Financial Management (2019M-155)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/taconic-hills-central-school-district-financial-management-2019m-155Town of Berne – Procurement (2014M-147)
… internal controls over the Town’s purchasing practices for the period January 1, 2013 through February 28, 2014. … Background The Town of Berne is located in Albany County and has a population of approximately 2,800. The Town is … an elected five-member Town Board. Budgeted appropriations for 2014 for the general and highway funds total $2.2 …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-berne-procurement-2014m-147