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Opinion 89-12
… covers the conduct of municipal officers or employees only (General Municipal Law §800[5]). Therefore, an …
https://www.osc.ny.gov/legal-opinions/opinion-89-12State Comptroller DiNapoli Releases Municipal Audits
… following local government audits has been issued. Town of Decatur – Town Clerk (Otsego County) Auditors determined … the board did not conduct or cause an annual audit of the clerk’s records and reports. Town of Decatur – Disbursement Oversight and Accounting Records …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-0Morristown Fire District – Board Oversight (2025M-101)
… Fire Commissioners (Board) provide adequate oversight of District financial operations and properly audit claims? … Summary The Board did not provide adequate oversight of District financial operations, and it did not always conduct … filed required AFRs. This diminishes the transparency of District financial operations and leaves the District without …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/morristown-fire-district-board-oversight-2025m-101Infrastructure Inspection and Maintenance
… procedures ensure that all high and intermediateimportance str …
https://www.osc.ny.gov/state-agencies/audits/2015/05/26/infrastructure-inspection-and-maintenanceJamesport Fire District - Length of Service Award Program (2019M-05)
… as the policy does not award points for certain activities in accordance with GML. The 2016 and 2017 LOSAP records for …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-length-service-award-program-2019m-05State Agencies Bulletin No. 1458
… functionality and formatting for employee addresses in the payroll system Affected Employees All employees Effective … address fields will be capitalized automatically by the payroll system. New Data Entry Requirements for Foreign … When an agency enters an address for an employee, the payroll system will now require specific fields be entered …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1458-new-functionality-employee-address-fields-payservDiNapoli: Local Sales Tax Collections Up 1.4% in Third Quarter
… also updated the local sales tax sharing interactive map, which shows the percentage of local sales tax revenue … Detailed Sales Collections by County and City Interactive Map of Local Sales Tax Sharing Agreements Local Sales Tax …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-local-sales-tax-collections-up-1-point-4-percent-third-quarterOpinion 89-32
… treasurer has a prohibited conflict of interest in a lease pursuant to which the county rents a gravel pit from a … the treasurer does not have a prohibited interest in the lease, the treasurer's interest must be disclosed. You ask … of interest by virtue of the county's renewal of a lease of a gravel pit from a corporation of which the …
https://www.osc.ny.gov/legal-opinions/opinion-89-32Local Government Spending on Highways
Local Government Spending on Highways
https://www.osc.ny.gov/files/local-government/publications/pdf/highwayspending.pdfValero Agreement on Political Disclosure
Valero Energy agreement, "Policy on Political Contributions, Lobbying and Trade Associates"
https://www.osc.ny.gov/files/press/pdf/valero_agreement_political_disclosure.pdfDiNapoli: Local Sales Tax Collections Grow by Nearly 9% in November
… Local sales tax collections in New York state increased by 8.8% in … time last year. “November marked another solid month for sales tax collections for local governments,” DiNapoli said. … should continue to monitor the economic factors impacting sales tax when estimating their own revenue projections for …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-local-sales-tax-collections-grew-nearly-9-percent-novemberNew York City’s Uneven Recovery: An Analysis of Labor Force Trends
… between 2019 and 2021 to 41.6 percent, and they were the only age group where the unemployment rate continued to rise … percent, seasonally adjusted), while the nation’s rate is only one-tenth of a point higher (3.6 percent compared to 3.5 … than for females between 2019 and 2020 (2.5 points versus only 0.9 points), and male workers drove the drop in overall …
https://www.osc.ny.gov/reports/osdc/new-york-citys-uneven-recovery-analysis-labor-force-trendsVillage of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … year 2022-23, the Board’s ineffective oversight resulted in a lack of transparency with the public regarding the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-mount-kisco-transparency-fiscal-activities-s9-24-18North Bellmore Union Free School District - Procurement of Professional Services (2019M-95)
Determine whether the Board adhered to the law and District policy when procuring professional services
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/north-bellmore-union-free-school-district-procurement-professionalDiNapoli: Probation Departments Failing to Get Restitution Payments to Victims
… the money that was collected from them didn’t always go to crime victims, with some funds languishing for years, according to a review of more than 340 cases at 13 county probation … and the money that was collected from them didnt always go to crime victims with some funds languishing for years …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-probation-departments-failing-get-restitution-payments-victims55b/c Opportunities for Wartime Veterans and Individuals With Disabilities
… pools into entry-level positions with the State. The Office of the State Comptroller is continuously recruiting … The Office of the State Comptroller is continuously recruiting …
https://www.osc.ny.gov/jobs/55bcOpinion 96 - 14
… contracts). Based on the facts presented, it appears that only one of the exceptions in General Municipal Law, §802 is …
https://www.osc.ny.gov/legal-opinions/opinion-96-14A Summary of Audits Identifying Out-of-Network Providers Engaged in Routine Waiving (2016-D-1)
The New York State Health Insurance Program (NYSHIP), administered by the State Department of Civil Service (Civil Service), is one of the nation’s largest publ
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16d1.pdfEconomic and Fiscal Profile: City of Corning, New York
Corning has stable finances and has been successful in fostering economic development.
https://www.osc.ny.gov/files/local-government/pdf/corning.pdfNew York State Comptroller DiNapoli Receives Prestigious Award From National Italian American Organization
… to their love, support and teachings, I achieved my dream of a career in public service, culminating in being …
https://www.osc.ny.gov/press/releases/2025/08/new-york-state-comptroller-dinapoli-receives-prestigious-award-national-italian-american-organization