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Town of Clarkson - Justice Court Operations (2018M-57)
… were not submitted to the Department of Motor Vehicle (DMV) scofflaw program or not reported or incorrectly reported to the DMV. Key Recommendations Provide adequate oversight of Court … Enforce pending tickets and submit eligible tickets to the DMV scofflaw program. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/09/28/town-clarkson-justice-court-operations-2018m-57Village of Palmyra - Financial Management (2019M-94)
… [read complete report - pdf] Audit Objective Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-palmyra-financial-management-2019m-94DiNapoli: Funds Dedicated for Highway & Bridge Capital Projects Continue to be Diverted for Operating and Debt Costs
… Money in the Dedicated Highway and Bridge Trust Fund continues to be diverted for non-capital purposes, leaving critical highway and bridge projects at increased risk as the state faces fiscal … Money in the Dedicated Highway and Bridge Trust Fund continues to be diverted for noncapital …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-funds-dedicated-highway-bridge-capital-projects-continue-be-diverted-operating-and-debtNYS and NYC Pension Funds To SEC: Greater Disclosure Needed On Risks Faced By Fossil Fuel Industry
… approach,” DiNapoli said. “It’s time for the SEC to step in and, through regulatory or enforcement action, … change is a red flag for investors,” Stringer said. “The SEC has both the authority and the responsibility to require … in the fossil fuel industry will likely continue and that SEC action now “will ensure that investors have the benefit …
https://www.osc.ny.gov/press/releases/2015/04/nys-and-nyc-pension-funds-sec-greater-disclosure-needed-risks-faced-fossil-fuel-industryOpinion 2007-5
… for the equalization of assessed valuations. Absent a special act to the contrary (see 1980 Ops St Comp No. 80-551), those are the only circumstances … maturity" (General Municipal Law § 6-c [4]; see also 1989 Ops St Comp No. 89-36, at 87). …
https://www.osc.ny.gov/legal-opinions/opinion-2007-5State Comptroller DiNapoli and Department of Financial Services Superintendent Harris Designate New Banking Development District Branch To Support Community Banking in Red Hook
… in public funds to the bank. The BDD program, administered by the Department of Financial Services (DFS), supports the …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-and-department-financial-services-superintendent-harris-designate-newOpinion 89-36
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer …
https://www.osc.ny.gov/legal-opinions/opinion-89-36Opinion 95-5
… discussed in the opinion. COUNTIES -- Emergency (911) Telephone System (use of surplus surcharge revenue to pay … a county which has implemented the enhanced emergency telephone system (E911) surcharge authorized by County Law, … and administration by counties of enhanced emergency telephone service ("E911"). Generally, Article 6 provides …
https://www.osc.ny.gov/legal-opinions/opinion-95-5IX.7.E Disaster Assistance – IX. Federal Grants
… The Disaster Assistance Accounting process will be used each time there is … of costs to the DHS01 GLBU and central disaster assistance programs and another will be created to support … The Disaster Assistance Accounting process will be used each time there is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7e-disaster-assistanceFormer Treasurer of Patterson Volunteer Fire Department Pleads Guilty To Fraud and Tax Charges Arising From His Embezzlement of More Than $1.1 Million
… Thomas P. DiNapoli, New York State Comptroller, and George Beach, Superintendent, New York State Police, announced that … of more than $1.1 million from the PFD. Manhattan U.S. Attorney Preet Bharara said: “As he admitted today, Albert … enforcement partners at IRS-CI, FBI, the State Comptroller’s Office and the State Police, Melin’s betrayal was uncovered …
https://www.osc.ny.gov/press/releases/2016/11/former-treasurer-patterson-volunteer-fire-department-pleads-guilty-fraud-and-tax-charges-arising-hisHenderson Fire District – Financial Activities (2025M-67)
… activities. The Treasurer serves as the District’s chief fiscal officer and is responsible for receiving and … The Treasurer did not file AFRs with the New York State Office of the State Comptroller (OSC) for 2019 through 2024. … paid prior to Board approval, including claims for boat repairs, various credit card purchases (e.g., office …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/henderson-fire-district-financial-activities-2025m-67State Comptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Long Beach City School District , Lynbrook Union Free School District , North Collins Central School … , North Salem Central School District , Southampton Union Free School District and the Valley Stream Thirteen …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-0XI.3 Submission of Purchase Orders – XI. Procurement and Contract Management
… – Architect/Engineering, Non-Quick EBV Electronic – Best Value (RFP) For OP transactions submitted through EDSS, … and Integrity Attached are the Documentation Order Guides for Procurement Contracts and Amendments and … (OCR) searchable. The use of OCR aligns with standards and best practices to support the long-term accessibility of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi3-overviewAlternate Contribution Stabilization Program
… be able to amortize a portion of their invoice as rates increase or they may have to make an additional graded … of an invoice once two conditions are met: The System average rate must exceed a specific percentage in the … from the dropdown. (Return to Top) Graded Rates The increase or decrease in the Retirement System graded rates …
https://www.osc.ny.gov/retirement/employers/alternate-contribution-stabilization-programPrivate Equity
… Opportunistic Program Partners HarbourVest Partners, LLC Private Equity Program One Lincoln Street, Suite 1700 … [email protected] Muller & Monroe Asset Management, LLC Private Equity Program 180 North Stetson Avenue, Suite …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/private-equityBond Anticipation Notes (BANs) Renewals Issued 2015 Through 2020
… to spend or temporarily transfer moneys in reserve funds for COVID-19 pandemic-related expenses; and (3) …
https://www.osc.ny.gov/legislation/bond-anticipation-notes-bans-renewals-issued-2015-through-2020Depew Union Free School District – Investment Program (2023M-77)
… Union Free School District (District) officials developed and managed a comprehensive investment program. Key Findings … investment program. The Business Administrator (BA) and District officials did not invest available funds in … the 2023-24 tax levy. Key Recommendations Comply with the District’s investment policy and develop …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/depew-union-free-school-district-investment-program-2023m-77Town of Erin– Inappropriate Highway Purchases (2014M-16)
… appropriations for 2013 for the general and highway funds were $316,984 and $621,235. Key Findings The Board did …
https://www.osc.ny.gov/local-government/audits/town/2014/08/11/town-erin-inappropriate-highway-purchases-2014m-16Town of Deposit - Budget Review (B4-14-22)
… System. The 2015 proposed budget for the Town’s five funds totals $1,378,325 and is funded by estimated revenues …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-deposit-budget-review-b4-14-22Village of West Haverstraw - Summer Program (2019M-146)
… Objective Determine whether the Board ensured that summer program (Program) collections were properly accounted for, receipts … were properly supported and audited. Key Findings The Program Coordinator (Coordinator), who deposited receipts for … Determine whether the Board ensured that summer program collections were properly accounted for …
https://www.osc.ny.gov/local-government/audits/village/2019/11/22/village-west-haverstraw-summer-program-2019m-146