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Opinion 2002-15
… LAW §§64(3), (19), 81(1)(c), 220(3); HIGHWAY LAW §327: Real property taxes for the cost of street lighting within a town pursuant to … only against the several lots and parcels within the district (Town Law §§202, 202-a; see also Town Law §204). …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15Opinion 98-10
… Highway Law, §277 exempts property within villages which form a separate highway district maintained at village …
https://www.osc.ny.gov/legal-opinions/opinion-98-10DiNapoli: Tax Collections Exceed Projections Through First Half of Fiscal Year
… This year-over-year increase is primarily due to large estate tax collections received through the first six months, as well as continued strength in real property transfer tax collections. All Funds receipts … which was 4.3 percent, or $3.1 billion, over collections for the same period last year. Miscellaneous receipts …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collections-exceed-projections-through-first-half-fiscal-yearPlymouth Volunteer Fire Department – Missing Funds (2014M-50)
… internal controls of the Department’s financial operations for the period of January 1, 2010 through December 3, 2013. … consisting of four officers, is located in Chenango County and provides fire protection services to Plymouth Fire District residents. The District provides the Department with …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50Comptroller DiNapoli Releases Municipal Audits
… Alabama , Caledonia Fire Department , Caledonia Joint Fire District , Cayuga County Community College , Dutchess County … fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … The town supervisor did not maintain complete and accurate accounting records for all town funds or ensure that bank …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-0Town of Barre – Town Supervisor’s Activities and Board Oversight (2014M-220)
… our audit was to review the Supervisor’s financial records and reports for the period January 1, 2012 through July 8, 2014. … The Supervisor did not adequately monitor the work of the accounting firm with which the Board contracted to assist the …
https://www.osc.ny.gov/local-government/audits/town/2014/10/24/town-barre-town-supervisors-activities-and-board-oversight-2014m-220State Pension Fund Commits Additional $50 Million to Invest in New York-Based Companies
… state pension fund has committed an additional $50 million for investments in New York State-based companies through its … portfolio of public and private equities, fixed income, real estate and alternative instruments and has consistently been …
https://www.osc.ny.gov/press/releases/2014/11/state-pension-fund-commits-additional-50-million-invest-new-york-based-companiesState Police Bulletin No. SP-76
… Purpose To provide procedures for processing Equipment Allowance Payments. Affected Employees Investigators and Senior Investigators in Bargaining Unit 62 Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-76-equipment-allowance-payment-employees-represented-nys-policeFort Hunter Fire District – Capital Reserve Funds (2022M-202)
… Audit Objective Determine whether the Fort Hunter Fire District (District) Board of Commissioners (Board) properly established and managed capital reserve funds. Key Findings The Board did … funding goals. Clearly identify the source of funding for the capital reserves as a part of the budgeting process. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/fort-hunter-fire-district-capital-reserve-funds-2022m-202Greene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)
greene; school district; leave
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/greene-central-school-district-2022-158.pdfBuffalo City School District - Charter School Tuition Billing (2019M-122)
… complete report - pdf] Audit Objective Determine whether District officials ensured that charter school tuition billing for Public Excess Cost Aid (PECA) was accurate. Key Findings …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/08/23/buffalo-city-school-district-charter-school-tuition-billing-2019m-122Colesville Fire District #1 – Internal Controls Over Financial Operations (2013M-276)
… was to examine internal controls over financial operations for the period January 1, 2011 to August 6, 2013. Background The District is a district corporation of the State, distinct and … developed. Reconcile the District’s bank accounts to the accounting records on a monthly basis. Require the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/12/20/colesville-fire-district-1-internal-controls-over-financial-operationsUnited HealthCare – Compensation and Benefit Costs for the Empire Plan for the Period January 1, 2008 through December 31, 2010
… Department of Civil Service (Civil Service) is responsible for administering the New York State Health Insurance Program … employees, participating local government employees and school district employees and their dependents. NYSHIP includes …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/united-healthcare-compensation-and-benefit-costs-empire-plan-period-january-1-2008-throughOpinion 92-36
… on the issues discussed in the opinion. COUNTIES -- Powers and Duties (imposition of surcharge to finance E911 system); … only within the geographical confines of a police district within that county and to collect a surcharge only … police district plans to petition the county legislature for authorization to install the E911 system for residents of …
https://www.osc.ny.gov/legal-opinions/opinion-92-36Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… his office completed audits of the Alfred-Almond Central School District , Beacon City School District , Charlotte Valley … permissions to only those functions that are necessary for their job duties, the district did not act on this …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-1Opinion 2005-7
… -- Water Supply (service to users located outside a water district) WATER RENTS -- Collection (by bank or trust … provisions of section 99-t of the General Municipal Law, for the collection, either by payment in person or payment by … or special assessments not collected together with real property taxes (see also Real Property Tax Law §996, …
https://www.osc.ny.gov/legal-opinions/opinion-2005-7Georgetown Fire District – Board Oversight (2014M-264)
… whether the Board provided adequate oversight of the District’s financial operations for the period January 1, 2013 through April 30, 2014. … Key Findings The Board did not ensure that complete and accounting records were maintained, that bank reconciliations …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/georgetown-fire-district-board-oversight-2014m-264Fulton Public Library – Cash Receipts and Disbursements (2017M-269)
… internal controls over cash receipts and disbursements for the period July 1, 2015 through May 31, 2017. Background … Library is located in Oswego County and is classified as a school district public library. The Library, which serves a …
https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269State Comptroller DiNapoli Releases Municipal Audits
… Library , Town of Scriba and the Terryville Fire District . "In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … or capital plans to address long-term priorities. An accounting firm hired to perform bookkeeping and payroll …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-audits