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XI.7.A Revenue Contracts – XI. Procurement and Contract Management
… The process shall include, but is not limited to, a clear statement of need, a description of the required … permits begin with an “X” prefix. Leases of state-owned property begin with an “L” prefix and end with an “R” suffix …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7a-revenue-contractsCounty of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38)
Determine whether the County of Otsego Industrial Development Agency (COIDA) adequately planned for the acquisition of the Oneonta Rail Yards property (Rail Yards).
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/otsego-industrial-development-agency-2021-38.pdfOpinion 2008-5
… the opinion. FIRE COMPANY -- Powers and Duties (amount payable to volunteer fire company under fire protection contract); (restrictions on use of money payable under fire protection contract); (submission of … FIRE PROTECTION AND PREVENTION -- Contracts (amounts payable to volunteer fire company); (restrictions on use of …
https://www.osc.ny.gov/legal-opinions/opinion-2008-5Opinion 88-55
… This opinion represents the views of the Office of the State Comptroller at the time it was … chief of the fire department. You ask whether a village has authority to audit or require the audit of the books and … Whether a village has authority to audit or require the audit of the books and …
https://www.osc.ny.gov/legal-opinions/opinion-88-55DiNapoli: Audit Cites East Clinton Fire District For Improper Gifts
… and receives the majority of its funding through real property taxes. DiNapoli’s audit revealed district officials …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-cites-east-clinton-fire-district-improper-giftsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Town of … Town of Willsboro and the York Fire Department . “In today’s fiscal climate, budget transparency and accountability for … reported a deficit unexpended fund balance of $18,343 on Dec. 31, 2012. Although fund balance increased to …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-0Executive Director of Baychester Youth Council Indicted for Stealing More Than $100,000 From Federal Grant
… D. Clark and New York State Comptroller Thomas P. DiNapoli today announced that the longtime director of a Bronx youth … criminal possession of stolen property. She was arraigned today, July 6, 2016, before Bronx Supreme Court Justice … Attorney Clark and New York State Comptroller DiNapoli today announced that the longtime director of a Bronx youth …
https://www.osc.ny.gov/press/releases/2016/07/executive-director-baychester-youth-council-indicted-stealing-more-100000-federal-grantComptroller DiNapoli Releases School Audits
… fund general fund operations during the 2012-13 fiscal year. Northport-East Northport Union Free School District – … an average of $811,000 of fund balance to fund the ensuing year’s expenditures. However, the district did not use these …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases State Audits
… SPS employees. Department of Motor Vehicles (DMV): Motor Vehicle Financial Security and Safety Responsibility Acts: … Years Ended March 31 (2014-S-42) DMV administers the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act. These acts help ensure …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-state-auditsComptroller DiNapoli Releases School Audits
… balance is only $200,000, or 0.4 percent, of the ensuing year’s appropriations. The district’s preliminary budget … that totaled $35,463, or .33 percent, of the ensuing year’s budgeted appropriations. District officials have … temporary cash flow and has improperly used a total of $7.5 million in reserve fund cash to help with cash flow in …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-0DiNapoli Releases Report on State Spending to Implement Raise the Age Law
… year (SFY) 2025 to help counties implement the provisions of the “Raise the Age” (RTA) law enacted in 2017, with $658.8 … State Comptroller Thomas P. DiNapoli. RTA changed the age of criminal responsibility as an adult from 16- to … all new and ongoing costs associated with implementation of RTA. To qualify for reimbursement, counties must adhere to …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-report-state-spending-implement-raise-age-lawPhysical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account (Follow-Up)
… Rules and Regulations. Management representatives are required to conduct yearly on-site assessments of the … to respond to this report within 30 days, describing the plan for corrective action. The objective of the initial … Sunnyside Manor’s Board held a checking account separate from the development’s operating account—with a balance of …
https://www.osc.ny.gov/state-agencies/audits/2026/03/09/physical-and-financial-conditions-selected-mitchell-lama-developments-located-outside-new-0Cost-Saving Ideas: Capital Planning for Local Governments and School Districts
… Who will be responsible for overseeing the plan's development and implementation? How will an asset inventory … funding sources include fund balances, reserve funds, annual budget appropriations and private sources such as … to consider the annual budgetary impact of capital acquisitions, some of which will require extra expenses such …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-planning-local-governments-and-school-districtsCompliance With the Safe Schools Against Violence in Education Act (Follow-Up)
… designate persistently dangerous schools. The Department posts incident data and the list of persistently dangerous …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/compliance-safe-schools-against-violence-education-act-followMitchell-Lama Vacancies (Follow-Up)
… Objective To assess the extent of implementation of the six … The Mitchell-Lama Housing Program was created in 1955 to provide affordable rental and cooperative housing to middle-income families. The New York City (NYC) Department … To assess the extent of implementation of the six …
https://www.osc.ny.gov/state-agencies/audits/2023/05/12/mitchell-lama-vacancies-followState Comptroller DiNapoli Releases Municipal Audits
… Town of Lake Pleasant , Town of Newfane and the Village of Sandy Creek . "In today's fiscal climate, budget transparency … properly monitor the town's financial affairs. Village of Sandy Creek – Cash Receipts and Disbursements (Oswego County) … Town of Lake Pleasant Town of Newfane and the Village of Sandy Creek …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… not have adequate supporting documentation. Brighton Fire District – Non-Payroll Disbursements (Monroe County) District officials did not ensure non-payroll disbursements … efforts to collect payment on 12 pending traffic tickets (30 percent) of 40 tickets tested. The justices also …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-2City of Little Falls – Budget Review (B25-3-9)
… independent evaluation of the City’s tentative budget for 2026. Background Chapter 176 of the Laws of 2025 authorizes … officials did include additional appropriations in the 2026 tentative budget for potential salary and wage … independent evaluation of the Citys tentative budget for 2026 …
https://www.osc.ny.gov/local-government/audits/city/2025/11/20/city-little-falls-budget-review-b25-3-9City of Yonkers – Budget Review (B22-6-5)
… New York Office of the State Comptroller City of Yonkers …
https://www.osc.ny.gov/local-government/audits/city/2022/05/16/city-yonkers-budget-review-b22-6-5Opinion 88-22
… may exclude nonresidents of the district entirely, may permit unrestricted use by nonresidents, either without a fee … 1973, p 124; 24 Opns St Comp, 1968, p 887). May 25, 1988 Gloria M. Schovel, Supervisor Town of Saugerties …
https://www.osc.ny.gov/legal-opinions/opinion-88-22