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Opinion 2002-15
… in the opinion. MUNICIPAL FUNDS -- Town Charges (street lighting and maintenance of town hall as townwide charges) STREETS AND HIGHWAYS -- Lighting (as townwide charge in towns) TOWNS -- Powers and … (maintenance of town hall as townwide charge); (street lighting as townwide charge) TOWN LAW §§64(3), (19), …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15Opinion 93-9
… for scholarship program) INSURANCE LAW, §§9104, 9105: The Florida Fire Department Volunteer Exempt Firemen's Benevolent … actual membership in the Association. You ask whether the Florida Fire Department Volunteer Exempt Firemen's Benevolent … special act (see 1982 Opns St Comp No. 82-334, p 424). The Florida Fire Department Volunteer Firemen's Benevolent …
https://www.osc.ny.gov/legal-opinions/opinion-93-9Comptroller DiNapoli & A.G Schneiderman Announce Sentencing of Former Met Council Director
… premiums, and then Ross gave cash kickbacks to Cohen and Herb Friedman, Met Council's former chief financial officer. … ordered to pay $3 million in restitution to Met Council. Herb Friedman was convicted and sentenced to four months in …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-ag-schneiderman-announce-sentencing-former-met-council-directorResponse to Human Trafficking
… and often submitted reports late—or in some cases not at all. Officials at one Provider stated they did not understand the benefits …
https://www.osc.ny.gov/state-agencies/audits/2025/03/17/response-human-traffickingControls Over the Collection of the Public Safety Communications Surcharge
… Purpose To determine if the Department of Taxation and Finance (Department) has adequate controls to ensure that all … the Division of State Police. Revenue is also used to fund Department of Homeland Security and Emergency Services grants … To determine if the Department of Taxation and Finance has adequate controls to …
https://www.osc.ny.gov/state-agencies/audits/2017/10/04/controls-over-collection-public-safety-communications-surchargeContracted Programs With Puerto Rican Organization to Motivate, Enlighten and Serve Addicts, Inc.
… monitoring funding provided under its contract with the Puerto Rican Organization to Motivate, Enlighten and Serve … monitoring funding provided under its contract with the Puerto …
https://www.osc.ny.gov/state-agencies/audits/2016/06/08/contracted-programs-puerto-rican-organization-motivate-enlighten-and-serve-addicts-incTown of Lockport – Asphalt Millings Inventory (2025M-55)
… of approximately 1,400 tons of screened millings, valued at approximately $60,000, and a similar size pile of … have been sold for $9,875 based on average market prices at the time of the sale, a difference of $8,946. Ensure all …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-asphalt-millings-inventory-2025m-55SUNY Bulletin No. SU-56
… remain active. Calendar (CAL) employees will remain on the payroll in their regular positions and will continue to be … session in a different agency. 2001-2002 Academic Year Payroll Register and Employee's Paycheck/Advice Procedures … the 2001-2002 Academic Year will be provided in a future Payroll Bulletin. The earn codes SUM, XAC, YAC, and ZAC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-56-suny-summer-session-proceduresDiNapoli: State's Pandemic Response to Nursing Homes Hindered by Ill-Prepared State Agency
… unprepared to respond to infectious disease outbreaks at nursing homes, even before the COVID-19 pandemic hit New … have identified and helped limit the spread of COVID-19 at nursing homes. State auditors also found that DOH did not … would not provide auditors with a breakdown by name of the nursing home residents who died from COVID-19, and the actual …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-states-pandemic-response-nursing-homes-hindered-ill-prepared-state-agencyDiNapoli: Mobile Sports Betting Adds to State Revenue, But Calls to Problem Gambling Hotline Rise as Gaming Expansion Continues
… State collections from the taxes on mobile sports betting totaled $727.4 million in State Fiscal … 2022-2023 and have continued to grow in the first quarter of the current fiscal year, according to a report by State … Comptroller Thomas P. DiNapoli. With the legalization of mobile sports betting, the New York State Gaming Commission …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-mobile-sports-betting-adds-state-revenue-calls-problem-gambling-hotline-rise-gamingState Contract and Payment Actions in February
… $3.8 million with Structural Preservation Systems LLC for roof repairs and masonry repointing at the State … $1.1 million with Bellows Construction Specialties LLC to replace a concession stand at the New York State … $26.7 million to Maximus US Services Inc. for enrollment broker services for the Office of Health Insurance Programs. …
https://www.osc.ny.gov/press/releases/2024/04/state-contract-and-payment-actions-februaryState Comptroller DiNapoli Releases School Audits
… . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school finances and operations to ensure money is being spent appropriately and effectively. The Comptroller’s audits are designed to help schools improve their financial management practices …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Audits
… monitoring systems, and managing the risks of security exposure or compromise; as well as the Data Security …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… Program) – Improper Medicaid Payments for Terminated Drugs (Follow-Up) (2022-F-7) Auditors issued our initial … whether the Medicaid program made improper payments for drugs dispensed after they were removed from the market (terminated) for …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … district money is safeguarded. The district, however, did not solicit competition, or retain evidence of soliciting … The town's accounting records did not include a part-town (PT) general fund. General fund PT revenues and expenditures …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… on financial operations while developing estimates for significant revenues and expenditures in the 2021 adopted … Aside from minor exceptions, which auditors discussed with district officials, disbursements were authorized, … practice of using debt to pay for recurring costs is imprudent. Find out how your government money is spent at …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-auditsSOMOS 2026: Important Information for New Yorkers
… Impact: New York State Farming and Agriculture , January 2026 Federal Impact: Higher Education , October 2025 Tax … , July 2025 Federal Impact: NY’s Safety Net Programs , June 2025 Impact of Federal Funding on New York , May 2025 … the Tax Cuts and Jobs Act , April 2025 Federal Funds to NYC: A Review of Categorical Grants , April 2025 New York's …
https://www.osc.ny.gov/somosVIII.1 Overview – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Ledger (GL) modules. Adjustments needed for Customer IDs, Revenue Contracts and Due To State Receipts must be submitted … Journal Entries (contain both expenditure and revenue account codes, may be used to charge/reimburse for costs between …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1-overviewOpinion 90-22
… that bear on the issues discussed in the opinion. WATER SUPPLY AND DISTRIBUTION -- Public Water Systems … Law, §117 provides, with certain exceptions, that a gas, electric, gas and electric, water, steam, telegraph, or telephone corporation, …
https://www.osc.ny.gov/legal-opinions/opinion-90-22Opinion 2008-4
… not payable from general fund) PARK DISTRICTS -- Increase and Improvement of Facilities (costs not payable from town … other town charges ( i.e . on an ad valorem basis) (11 Ops St Comp No. 7841, at 744). 2 Further, Town Law § 202-b (1) … general fund ( see e.g . 1995 Ops St Comp No. 95-17, at 36; 1988 Ops St Comp No. 88-33, at 61; 1979 Ops St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-2008-4