Search
Opinion 90-50
… perform for and at the expense of such municipality, any work of construction or reconstruction, including the removal … approve such a request of a municipality, he shall make an estimate of the cost of the work which he is requested by … for the purposes of this subdivision, a sum equal to such estimate and subject to the draft or requisition of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-50DiNapoli Warns Changing Fiscal Landscape Could Increase Budget Challenges for Local Governments
… State Aid - The Aid and Incentives for Municipalities (AIM) program represents the largest amount of unrestricted … (SFY) 2024-2025 Enacted Budget provides $715 million in AIM funding for all cities, towns and villages outside of New … appropriated in SFY 2011-12. When adjusting for inflation, AIM funding has declined nearly 30% over that same period, …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-warns-changing-fiscal-landscape-could-increase-budget-challenges-local-governmentsXIV.14.B Capital Assets – XIV. Special Procedures
… assets Treatment of infrastructure assets Depreciation and modified approach for infrastructure capital assets College and University funds (SUNY and CUNY Senior Colleges) and public benefit corporations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14b-capital-assetsDiNapoli: Former Treasurer Arrested in Village of Millport Theft
… Former Village of Millport Treasurer Dawn Haverley was arrested for felony … Thomas P. DiNapoli. "Ms. Haverley took advantage of her position and abused the public's trust by pocketing … helping us hold Ms. Haverley accountable." Haverley, 65, of Horseheads, was charged with third degree grand larceny, a …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-former-treasurer-arrested-village-millport-theftIX.8 Federal Grant Refunds – IX. Federal Grants
… a return of monies paid from state appropriated funds are to be immediately documented and transmitted to the State's Treasury pursuant to §121 of the State Finance Law. Such amounts are to be … a return of monies paid from state appropriated funds are to be immediately documented and transmitted to the States …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8-federal-grant-refundsXI.14 Overview – XI. Procurement and Contract Management
… Economic Development Law provides for regular, centralized public notice of state agency and public authority intentions … Economic Development Law provides for regular centralized public notice of state agency and public authority intentions …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14-overviewComptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … to the Office of State Comptroller as required. Reports on the condition of court and trust funds was correct, … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Proposed Budget Holds the Line on Spending, Gives Executive Wider Discretion
… the formal appropriation process, including billions of dollars in financial settlements. "Extraordinary financial … the out-years remain a concern and there is a lack of clarity for some key spending areas. New York has made … end state fiscal year (SFY) 2014-15 with a closing balance of $7.8 billion. Excluding settlement revenues, the General …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-proposed-budget-holds-line-spending-gives-executive-wider-discretionComptroller DiNapoli Releases School Audits
… segregating duties so that no individual controls all phases of a transaction. They also provide increased …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-auditsOpinion 2008-3
… is no longer needed for capital purposes ( see Town of Evans v Catalino , 103 Misc 2d 261, 425 NYS2d 918, mod on …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3Opinion 89-8
… of the state department of audit and control at Albany, New York, another in the state department of education at Albany, New York, and the third in the office of the clerk of such …
https://www.osc.ny.gov/legal-opinions/opinion-89-8Opinion 95-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Regarding the procedure which the county board of supervisors may follow in investigating the possibility of civil liability in connection with this alleged misconduct …
https://www.osc.ny.gov/legal-opinions/opinion-95-4State Comptroller DiNapoli Releases Municipal & School Audits
… funds (monthly average of $112 million) in a money market account, earning $1.8 million, at a banking institution … interest rate quotes and deposited funds into a bank account or an investment option already used by the county, … in an accurate manner. As of Dec. 31, 2023, three bank account cash balances totaling $105,091 were not included in …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli Takes Action to Hold Corporate America Accountable for Failing to Address Diversity, Equity and Inclusion
… Equity Audit DiNapoli’s shareholder proposal at Amazon.com Inc . requesting an independent review of the company’s … how they affect the company’s business was supported by 44.18% of the company’s shareholders – considered a strong … both gender and race/ethnicity diversity in director search processes; 345 directors at 97 companies with only one …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-takes-action-hold-corporate-america-accountable-failing-address-diversity-equity-andEast Ramapo Central School District – Budget Review (B21-5-4)
… the impact of the COVID-19 pandemic (pandemic) and planned federal aid including (CARES – Coronavirus AID, Relief, and … budget is balanced, the District is relying on one-time federal aid amounts to fund regular teacher salaries, which are recurring costs the District will have after the federal aid has been spent. The District has nine collective …
https://www.osc.ny.gov/local-government/audits/school-district/2021/05/05/east-ramapo-central-school-district-budget-review-b21-5-4XVII.4 Questions – XVII. Lapsing Appropriations
… Please direct questions on this Chapter to the Bureau of State Accounting Operations at … regarding the processing or payment of lapsing vouchers to the Bureau of State Expenditures Customer Service Help … contract transactions that will utilize lapsing funds to the Bureau of Contracts at (518) 474-4622. Please direct …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii4-questionsXI.8.B Multi-Agency Contracts – XI. Procurement and Contract Management
… that it will be used by more than one agency. Multi-agency contracts are distinct from and not to be confused with centralized contracts for commodities and services procured by the New … and other authorized users (see Section 8.A - Centralized Contracts of this Chapter for information regarding OGS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8b-multi-agency-contractsComptroller DiNapoli Releases Municipal Audits
… of the Town of Croghan , Town of Dickinson , Johnstown Public Library , Town of Kiantone , Town of Lewisboro , Village of Mill Neck , Saratoga Springs Public Library , Town of Sweden , Town of Tyrone and the Town … claims were not in compliance with town law. Johnstown Public Library – Cash Receipts (Fulton County) Auditors were …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … with district bylaws. In addition, the board appointed an independent contractor as treasurer. Galen-Clyde Joint Fire District – …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli and Attorney General James Announce the Arrest and Indictment of Mount Vernon Corporation Counsel in $365,000 Corruption Scheme
… WESTCHESTER – New York State Comptroller Thomas P. DiNapoli and New York Attorney General Letitia James today announced the arrest and indictment of the City of Mount Vernon Corporation … State Comptroller and Attorney General offices have worked together to fight corruption through their Joint Task Force …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-and-attorney-general-james-announce-arrest-and-indictment-mount-vernon