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Village of Suffern – Budget Review (B22-6-2)
… are reasonable. The Village’s tentative budget includes a tax levy of $12,029,454, which is within the limit … should be mindful of the legal requirement to maintain the tax levy increase to no more than the tax levy limit as permitted by law, unless it properly …
https://www.osc.ny.gov/local-government/audits/village/2022/04/15/village-suffern-budget-review-b22-6-2Comptroller DiNapoli Releases State Audits
… and had not achieved the 35 percent energy reduction goals set forth in Executive Order 111. In a follow-up, … and had not achieved the 35 percent energy reduction goals set forth in Executive Order 111 …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-audits-0Contract Participation of Minority- and Women-Owned Business Enterprises
… Purpose To determine whether the Dormitory Authority of the State of New York properly established annual contract participation goals for minority- and women-owned business enterprises and … To determine whether the Dormitory Authority of the State of New York properly established annual contract …
https://www.osc.ny.gov/state-agencies/audits/2015/07/08/contract-participation-minority-and-women-owned-business-enterprisesState Agencies Bulletin No. 414
… Purpose To explain the new certification process resulting from the Payroll System upgrade. Affected Employees Employees … Overview Transactions such as hires, rehires, returns from leaves, and promotions, that are entered into the … certification is required. When this occurs, information from the Job Data record will default, and the Employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/414-employee-certification-process-unified-court-system-ucsDiNapoli: Former Director Pleads Guilty to Stealing $1,700 From Hornell Partners for Growth
… effort and work of the Comptroller’s office, the NY State Police, and the Steuben County DA’s Office,” said … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State … of Investigations, 8th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-former-director-pleads-guilty-stealing-1700-hornell-partners-growthErie 1 Board of Cooperative Educational Services – Part-Time Temporary Employee Payroll (2022M-167)
… of Education (Board) and officials properly paid part-time temporary employees (PTEs). Key Findings The Board and … audit boces erie 1 parttime temporary employee payroll …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/17/erie-1-board-cooperative-educational-services-part-time-temporary-employee-payrollTown of Highlands – Receiver of Taxes and Assessments (2021M-120)
… Receiver, who resigned during our audit, did not properly bill, collect or disburse taxes, fees and penalties. The … and water accounts for 16 resident parcels and did not bill 70 accounts. We also released Town of Highlands – Water …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-receiver-taxes-and-assessments-2021m-120Evergreen Charter School – Credit Card Purchases (2024M-143)
… Determine whether Evergreen Charter School (School) credit card purchases were properly approved, adequately … supported and for School purposes. Key Findings Credit card purchases were not always properly approved … to show they were for a proper School purpose. When credit card charges are not properly approved or adequately …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/07/11/evergreen-charter-school-credit-card-purchases-2024m-143State Comptroller DiNapoli and Department of Financial Services Superintendent Harris Designate New Banking Development District To Support Community Banking in South Bronx
… in New York state deposits to Ponce Bank’s Westchester Avenue Branch. The BDD program, administered by the … in New York state deposits for Ponce Bank’s Westchester Avenue Branch. Through the Banking Development District (BDD) … homebuyers, and more to Ponce Bank’s Westchester Avenue Branch. Our community has needed increased financial …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-and-department-financial-services-superintendent-harris-designate-newFort Hunter Fire District – Capital Reserve Funds (2022M-202)
… (Board) properly established and managed capital reserve funds. Key Findings The Board did not properly manage the District’s three capital reserve funds. As a result, the Board reduced its transparency of … Law. As of August 31, 2022, the three capital reserve funds had balances totaling $179,932. The Board did not: …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/fort-hunter-fire-district-capital-reserve-funds-2022m-202Opinion 89-48
… no longer represent those views if, among other things, there have been subsequent court cases or statutory … record and permanently retained by the county clerk. This is in reply to your inquiry concerning two surety bonds each … be made discharging mechanics liens in connection with such improvements (Lien Law, §37[8]). Section 37(10) of the …
https://www.osc.ny.gov/legal-opinions/opinion-89-48Opinion 2002-8
… Law §30(6), in that same time frame (id.; compare Garden Homes v Town of Dover, 95 NY2d 516, 720 NYS2d 79). If the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8State Comptroller DiNapoli Releases Municipal and School Audits
New York State Comptroller Thomas P DiNapoli today announced the following local government and school audits were issued
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-auditsOpinion 98-2
… to complete the business at hand (see, e.g., 1981 Opns St Comp No. 81-13, p 13; 1979 Opns St Comp No. 79-717, unreported; OSC Financial Information for … circumstances, the furtherance of public business is the main purpose of the meetings and the food is incidental …
https://www.osc.ny.gov/legal-opinions/opinion-98-2Appendix B — Travel References – Travel and Conference Expense Management
… Internal Revenue Service, Mileage Reimbursement Rate (search for "mileage rates") New York State Taxation and Finance, Hotel Tax Exemption Certificate (search for "ST-129") Additional Legal References - Travel …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-b-travel-referenceseLearning Videos and Resources
… to [email protected] . Reporting Time Deposit Accounts Video Resources from this Video NYS Abandoned Property Law Industry Handbooks Due … Processing Unit at [email protected] Due Diligence Process Video Resources from this Video Due Diligence Requirements …
https://www.osc.ny.gov/unclaimed-funds/reporters/elearning-videos-and-resourcesOpinion 2001-3
… that bear on the issues discussed in the opinion. SEWER RENTS -- Imposition of (at amount that would generate excess … article IX, §1(f): A village may not fix its sewer rents at an amount that would generate revenues in excess of … purposes. You ask whether a village may fix its sewer rents at an amount that would generate revenues in excess of …
https://www.osc.ny.gov/legal-opinions/opinion-2001-3Volunteer Firefighters – Travel and Conference Expense Management
… or fire district to provide for reimbursement for registration fees up to a maximum of $50, as well as actual …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/volunteer-firefightersOpinion 92-23
… storage tanks and the erection of a switching station near a well) TOWN LAW, §§198(12)(a), 215(8): A separate board …
https://www.osc.ny.gov/legal-opinions/opinion-92-23IV.4.C General State Charges – IV. Accounting Codes - Uses and Descriptions
… by a Business Unit and another party to resolve a legal dispute before any type of court, administrative agency, or … by a Business Unit and another party to resolve a legal dispute while a proceeding is pending in front of (1) an … by a Business Unit and another party to resolve a legal dispute before any type of court or administrative agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4c-general-state-charges