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Opinion 88-68
… to a planning board member whose interest as a neighbor is adverse to the applicant. Similarly, the disclosure … situation where the interest of the officer or employee is adverse to those of the applicant. We also call your … interest of the local government officer or employee is adverse to that of the applicant. It should be noted that …
https://www.osc.ny.gov/legal-opinions/opinion-88-68Opinion 93-10
… in the opinion. COUNTIES -- Powers and Duties (designating holidays for closing of county offices) LOCAL LAWS -- Public Holidays (determining day to celebrate) COUNTY LAW, §206-a; … provides that, notwithstanding any general or special law, holidays and Saturdays shall be considered as Sunday for this …
https://www.osc.ny.gov/legal-opinions/opinion-93-10Opinion 94-20
… TAXES AND ASSESSMENTS -- Assessments (special assessment for snow removal) STREETS AND HIGHWAYS -- Snow Removal (special assessment for) BONDS AND NOTES -- Budget Notes (use of to finance … excess cost of snow removal) -- Serial Bonds (use of for "extraordinary expenses" for snow and ice removal) …
https://www.osc.ny.gov/legal-opinions/opinion-94-20Opinion 94-29
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. [edited for … of support, it is required to obtain assignments to the State and to such district of support rights of each …
https://www.osc.ny.gov/legal-opinions/opinion-94-29State Comptroller DiNapoli Releases Audits
… organizations (i.e., regional food banks, food pantries, soup kitchens) for distribution to people experiencing food … supervising, inspecting and enforcing shelter compliance with applicable rules and regulations. A prior audit, issued … for substance abuse, childcare services and assistance with finding permanent housing. According to its 2023 Annual …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-auditsCity of Glen Cove– Budget Review (B7-13-16)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … revenue and expenditure projections in the City’s proposed budget for the 2014 fiscal year are reasonable. Background … are outstanding. Key Findings The 2014 proposed budget contains significant financial risks that the City …
https://www.osc.ny.gov/local-government/audits/city/2013/10/16/city-glen-cove-budget-review-b7-13-16Assessment and Collection of Selected Fees and Penalties (Follow-Up)
… the Department does not have accurate records to show who is required to pay boiler inspection and asbestos-related …
https://www.osc.ny.gov/state-agencies/audits/2015/02/05/assessment-and-collection-selected-fees-and-penalties-followWest Valley Central School District – Financial Management (2013M-178)
… of June 30, 2013. Instead, District officials levied real property taxes and paid debt service with general fund …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178Southold Union Free School District – Claims Processing (2013M-183)
… appeared to be properly auditing claims, the purchasing agent did not always formally approve all purchases prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183Chautauqua County – Financial Condition (2023M-111)
… budgets, routinely monitored financial operations and took appropriate actions to maintain the North Chautauqua … District Board (Board), County Legislature (Legislature) and other County officials did not adopt realistic budgets, … $5.2 million from the general fund for District operations and did not repay the general fund, as required, because the …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111Town of Stanford – Financial Condition (2013M-225)
… 31, 2013. Background The Town of Stanford is located in Dutchess County and has population of approximately 3,800. … At the end of 2010, the Town had $2.7 million in unexpended surplus fund balance, which was more than … the planned use of the unexpended surplus fund balance in a manner that benefits Town taxpayers and provides …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225Collection of Lease and Permit Revenues
… Of 45 sampled permits which had outstanding balances, no action was taken on eight. These eight permits had a total …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/collection-lease-and-permit-revenuesState Comptroller DiNapoli Releases Audits
… court reconstruction during the audit period. There were no recommendations in this audit. Town of Saranac – Town … Court were up to date and complete and auditors noted no material discrepancies. Track state and local government …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-auditsCity of Oneonta – Departmental Collections (2013M-13)
… Common Council is the City’s legislative branch. The Mayor serves as the head of City government. The City …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13Town of Ripley – Water District Financial Condition and Legal Services (2014M-15)
… whether it may be appropriate to establish an extension or a new district to include properties fronting an extended … any municipality for which services are to be provided or shared. …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-ripley-water-district-financial-condition-and-legal-services-2014m-15Pine Bush Central School District – Budgeting Practices and Transportation Cost Savings (2012M-238)
… the District’s fund balance and identify opportunities for cost savings in transportation for the period July 1, 2011, through July 23, 2012. … seven elected members. The District’s expenditures for the 2011-12 fiscal year were $94.6 million, which were …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/pine-bush-central-school-district-budgeting-practices-and-transportationDiNapoli: Alexandria Clerk Charged In Theft of Town Fees
… by residents for fines, fees and surcharges, according to State Comptroller Thomas P. DiNapoli. Ellen S. Peck, 64, of … at the town’s request, in partnership with the New York State Police. The audit and investigation revealed that after … arrest will deter others from such corruption. I thank the State Police for their work on this case.” DiNapoli’s office …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-alexandria-clerk-charged-theft-town-feesHammond Central School District – Financial Management (2024M-70)
… when they used reserves funds totaling $1.6 million. In addition, they exceeded the voter-approved funding level … Accumulated excessive balances totaling about $600,000 in three reserves. Did not budget to fund reserves. From … July 1, 2020 through June 30, 2023, more than $1.5 million in fiscal year-end unbudgeted transfers were made to increase …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70Gowanda Central School District – Financial Management (2024M-104)
… fund balance by $4.5 million, and missing opportunities to lower real property taxes. The Board and District … and appropriating fund balance that will not be used to finance operations as a means to accumulate surplus funds in excess of the legal limit is …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104Minimum Qualifications - Auditors
… its auditing programs. To begin a career with the New York State Comptroller’s Office as a State Program Examiner Trainee , Auditor (Municipal) Trainee … and conditions of employment without discrimination based on race, color, sex (including gender identity or …
https://www.osc.ny.gov/jobs/qualifications-auditors