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Opinion 2009-2
… § 209-q (13) (a), as amended by chapter 512 of the Laws of 1974, sets forth when the approval of the State Comptroller … of the State Comptroller's Disapproval Mem, Bill Jacket, L 1974, ch 521, at 2). 4 In setting forth the threshold for … see e.g . Office for Local Government Mem, Bill Jacket, L 1974, ch 512, at 8 [noting that the purpose of the threshold …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2Opinion 2009-2
… § 209-q (13) (a), as amended by chapter 512 of the Laws of 1974, sets forth when the approval of the State Comptroller … of the State Comptroller's Disapproval Mem, Bill Jacket, L 1974, ch 521, at 2). 4 In setting forth the threshold for … see e.g . Office for Local Government Mem, Bill Jacket, L 1974, ch 512, at 8 [noting that the purpose of the threshold …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2-0Village of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… use of these excess funds and have not reviewed water rates to assess their reasonableness. Key Recommendations … the plan on an ongoing basis. Review the Village’s water rates to assess their reasonableness. …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3Audit of the Tuition Assistance Program at Dowling College
… students for State-funded Tuition Assistance Program (TAP) awards. Background Dowling College (Dowling) is an … per semester. Current enrollment is about 2,000 students. TAP is an entitlement program designed to provide funds for … tuition costs to eligible students. Schools receiving TAP payments certify student eligibility. For the three …
https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-dowling-collegeLife Changes: Applying for Disability Retirement
… likes to think they may become permanently disabled, but the truth is that a disabling condition can happen to anyone … perform the duties of your position, it will be important for you to learn about the benefits you could receive and how … file for a disability retirement benefit and the steps we take to process your application. It also discusses the …
https://www.osc.ny.gov/retirement/publications/life-changes-applying-disability-retirementXIV.3.A Overview – XIV. Special Procedures
… STIP are managed by the OSC Pension, Investments and Cash Management Division and is comprised of high-quality, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3a-overviewAccounts Payable Advisory No. 70
… delivery. When multiple checks are overnighted to the same address, Key Bank will mail them in one envelope. Special … Handling checks can only be delivered to the address on the check and cannot be delivered to a P.O. Box. … possible, agencies should send checks directly to the payee and work with vendors to meet other needs, such as …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/70-producing-checks-emergency-eventControls Over and Revenues From .nyc Generic Top-Level Domains
… Objectives To determine whether the New York City Department of Information Technology & … manage, maintain, and market the .nyc gTLD program. New York City’s contract with the vendor identifies four revenue … and approval. Maintain contracts in compliance with New York City contract procedures. …
https://www.osc.ny.gov/state-agencies/audits/2021/10/25/controls-over-and-revenues-nyc-generic-top-level-domainsSchuyler County – Court and Trust Funds (2021-C&T-1)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2018 through September 30, 2021. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2021/12/10/schuyler-county-court-and-trust-funds-2021-ct-1Town of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
… Purpose of Audit The purpose of our audit was to review the Board's oversight of financial operations, the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350Opinion 97-21
… from requiring pub library treasurers to annually report fin transactions with the NYS Comptroller …
https://www.osc.ny.gov/legal-opinions/opinion-97-21DiNapoli: Statewide Local Sales Tax Collections Surge Nearly 58 Percent in May
… month in 2020, the highest one month increase in recent history, State Comptroller Thomas P. DiNapoli announced … month in 2020 the highest one month increase in recent history State Comptroller Thomas P DiNapoli announced today …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-statewide-local-sales-tax-collections-surge-nearly-58-percent-mayRensselaer County Industrial Development Agency – Payments in Lieu of Taxes (2021M-74)
… Agency (RCIDA) officials ensured payments in lieu of taxes (PILOTs) were properly billed, collected and … and distributed. During the audit period: Sixteen of the 62 bills we reviewed were inaccurate because the County’s Director of Real Property Tax (RPT Director) either used incorrect …
https://www.osc.ny.gov/local-government/audits/county/2025/01/24/rensselaer-county-industrial-development-agency-payments-lieu-taxes-2021m-74Oneida City School District – Information Technology (2020M-80)
Determine whether the Oneida City School Districts District network was adequately secure to protect the student information system SIS against unauthorized use access and loss
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/oneida-city-school-district-information-technology-2020m-80Corporate Governance
… including opposition to multiple years of “say-on-pay”. Amazon 5/20/2026 Against Nominating and Corporate …
https://www.osc.ny.gov/common-retirement-fund/corporate-governanceContracts for Personal and Miscellaneous Services (Follow-Up)
… report, issued on July 19, 2011, determined that the Port Authority of New York and New Jersey (Port Authority) generally did not have documentation to … for personal and miscellaneous services. In addition, the Port Authority did not provide documentation to support that …
https://www.osc.ny.gov/state-agencies/audits/2014/01/07/contracts-personal-and-miscellaneous-services-followOpinion 92-28
… This opinion represents the views of the Office of the State Comptroller at the time it was … district and a city school district public library in connection with moneys for the support of the library: 1. Is … Concerning the relationship between a city school district and a city …
https://www.osc.ny.gov/legal-opinions/opinion-92-28DiNapoli: Rochester Woman Pleads Guilty to Stealing $121,000 in Pension Checks Sent to Late Grandmother
… that is meant for dedicated public servants who spend long careers working for the people of their communities,” Doorley …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-rochester-woman-pleads-guilty-stealing-121000-pension-checks-sent-late-grandmotherComptroller DiNapoli Releases School Audits
… of the East Greenbush Central School District , East Rockaway Union Free School District , Honeoye Central School … district purposes and approved prior to payment. East Rockaway Union Free School District – Purchasing (Nassau … of the East Greenbush Central School District CSD East Rockaway Union Free School District Honeoye CSD Jefferson CSD …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-1Opinion 96-7
… to implement an advertising campaign for the purpose of recruiting volunteer firefighters for the fire companies of … together in an advertising campaign for the purpose of recruiting volunteer firefighters for the fire departments of … to implement an advertising campaign for the purpose of recruiting volunteer firefighters for the fire companies of …
https://www.osc.ny.gov/legal-opinions/opinion-96-7