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DiNapoli: Trouble Ahead for Local Governments and Schools
… local governments’ revenues and its impact will likely be severe for many municipalities’ finances, according to a report … government has stepped in with financial assistance to help states and local governments weather difficult times. …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-trouble-ahead-local-governments-and-schoolsOther Bulletin No. 53
… Lump Sum (LLS) payments. Affected Employees Employees in CSEA who are promoted effective 04/01/2020 and after are … of the higher grade or will receive a percentage increase in base pay determined as indicated below, whichever results in a higher salary. For the purpose of this section, “base …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-53-calculating-base-salary-employees-state-universityPhysical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account (Follow-Up)
… Outside New York City – Sunnyside Manor: Unauthorized Bank Account (Report 2024-S-12 ). About the Program The … solely addressed the existence and use of an unauthorized bank account by Sunnyside Manor’s Board of Directors (Board). … Manor’s operating account to the Board-held account. Bank statements for the Board-held account showed numerous …
https://www.osc.ny.gov/state-agencies/audits/2026/03/09/physical-and-financial-conditions-selected-mitchell-lama-developments-located-outside-new-0Middlesex Fire District – Procurement (2025M-135)
… Middlesex Fire District (District) officials ensure the procurement of goods and services in an economical manner? … truck. Audit Summary District officials did not ensure the procurement of goods and services were done in an economical … tanker truck. Additionally, officials did not follow the procurement policy adopted by the Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/middlesex-fire-district-procurement-2025m-135City of Mechanicville – Separation Payments (2025M-59)
… Period January 1, 2022 – September 30, 2024 Understanding the Audit Area When an employee leaves city employment (e.g., … integrity and limit financial losses for the City. From January 1, 2022, through September 30, 2024, the City … as set forth in Article 3 of the New York State General Municipal Law (GML). Our methodology and standards are …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-separation-payments-2025m-59Opinion 88-22
… the opinion. SEWER DISTRICTS -- Construction (inclusion of park facilities as district expenses) PARK DISTRICTS -- Use (restrictions on nonresidents) PARKS … of fees) TOWN LAW, §§198, 202: The cost of construction of park facilities undertaken solely for the purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-88-22State Comptroller DiNapoli and Department of Financial Services Superintendent Harris Designate New Banking Development District To Support Community Banking in South Bronx
… of Financial Services Adrienne A. Harris said , “When I came into DFS three years ago I wanted to ensure that New Yorkers know that the department … access and so much more to provide comprehensive relief. I'm looking forward to the benefits of this program for my …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-and-department-financial-services-superintendent-harris-designate-newTown of Willsboro – Town Clerk/Tax Collector (2025M-92)
… purposes including licenses, water and sewer charges and transfer station tickets. Other fees are collected by Town … York State (NYS) agencies. During the audit period, clerk fee collections received totaled more than $2.4 million. The … by NYS Town Law (Town Law). Based on our review of transfer station tickets, 42 tickets, valued at $745, were …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-willsboro-town-clerktax-collector-2025m-92Opinion 91-2
… authority); (OTB's -- scope of audit authority) OFF-TRACK BETTING CORPORATIONS -- Officers and Employees (authority of … connection with performing an examination of an off-track betting corporation (OTB), to obtain information relative to … A. McCarthy, Esq., Counsel Western Regional Off-Track Betting Corporation …
https://www.osc.ny.gov/legal-opinions/opinion-91-2State Comptroller DiNapoli Releases Audits
… is responsible for supervising, inspecting and enforcing shelter compliance with applicable rules and regulations. A … of assessment and planning activities early in a client’s shelter stay. Delayed access to services prevents a client … and mental health services for homeless women at their 200-bed Magnolia House Women’s Shelter from July 2011 to June …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-auditsOpinion 90-51
… services necessary to establish and provide an enhanced 911 emergency telephone system. Other expenses related to the … and telephone services needed to provide an enhanced 911 emergency telephone system to serve such municipality. …
https://www.osc.ny.gov/legal-opinions/opinion-90-51Opinion 2005-6
… Gifts and Loans (gift of town money for private program); (contract for provision of services by private organization) … to provide a program on the prevention of teen “bullying”) POLICE AND POLICE PROTECTION -- Crime Prevention (authority of town to …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6Opinion 88-41
… TOWN BOARD -- Powers and Duties (authority to contract for the presentation of fire prevention programs) PERSONAL … proper town function. The town board may acquire property for use in conducting such programs and contract with a private organization for the presentation of such programs with town property. …
https://www.osc.ny.gov/legal-opinions/opinion-88-41Opinion 88-40
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether the joint youth committee established by the agreement must be composed of members of the town board …
https://www.osc.ny.gov/legal-opinions/opinion-88-40XI.2.B Contract Numbering – XI. Procurement and Contract Management
… defined certain formatting requirements for New York State Contract Identifiers to ensure that contract information contained in the Statewide Financial … defined certain formatting requirements for New York State Contract Identifiers to ensure that contract information …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2b-contract-numberingDiNapoli and NY State Pension Fund Reach Agreements with Major Companies on Executive Pay
… State Common Retirement Fund has reached agreements with Microsoft Corp. , CVS Health Corp. , Macy's Inc. , The TJX … Corp. (filed with Zevin Asset Management) Macy's Inc. Microsoft Corp. Salesforce.com, The TJX Companies Inc. (filed … the NYS Common Retirement Fund has reached agreements with Microsoft Corp CVS Health Corp Macys Inc The TJX Companies …
https://www.osc.ny.gov/press/releases/2018/12/dinapoli-and-ny-state-pension-fund-reach-agreements-major-companies-executive-payState Comptroller DiNapoli Releases Municipal Audits
… , Walton Fire Department and the City of Watervliet . "In today's fiscal climate, budget transparency and … of unpaid parking tickets more than doubled, from 1,637 in 2012 to 3,256 in 2016. Walton Fire Department – Financial Operations …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School Audits
… for eight students and an underpayment of $900 for one student. Lackawanna City School District – Contractual …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … school districts annually spend approximately $60 billion in federal, state and local funds. For additional background … policy. BOCES generally procured goods and services in accordance with its purchasing policy. However, the policy …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… reports with the State Comptroller’s Office or the Board in a timely manner. Department of public works (DPW) … 25 payments totaling $77,615 from the bank account. In addition, the Clerk of the Legislature did not audit 26 … exemptions for rented agricultural parcels with $40,028 in assessed value that did not meet the woodland eligibility …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-municipal-audits