Search
Welcome Center and Rest Area Planning and Implementation
… of State Highway and Transportation Officials (AASHTO) standards; are no more than 20 years old; and are open and … is not in compliance with AASHTO Rest Area spacing standards on Interstates 81 and 495. The Department did not … 81 corridor and Interstate 495 in compliance with AASHTO standards. Maintain current Rest Area Plans and Rest Area …
https://www.osc.ny.gov/state-agencies/audits/2019/06/20/welcome-center-and-rest-area-planning-and-implementationTown and County Special Districts and Town Improvements
… the State Comptroller if the cost to the typical property is above the OSC-calculated average estimated cost threshold. … Drainage and Water Improvements. Even when OSC permission is not required, certified copies of certain documents must … permission of the State Comptroller. However, if debt is being issued, a certified copy of the notice of hearing …
https://www.osc.ny.gov/local-government/required-reporting/town-and-county-special-districts-and-town-improvementsNY State Comptroller DiNapoli Calls on Corporate America To Address Lack of Diversity, Equity & Inclusion
… at First Community Bankshares, Inc. and National Healthcare Corp. ask the companies to take actions, such as … gender expression and sexual orientation. National Healthcare has since agreed to the proposal and committed to …
https://www.osc.ny.gov/press/releases/2021/02/ny-state-comptroller-dinapoli-calls-corporate-america-address-lack-diversity-equity-inclusionOpinion 2000-9
… the executive director has met the specified criteria and is eligible for the specified additional compensation. You … No. 89-27, p 63; 1987 Opns St Comp No. 87-8; p 13). It is well-established, however, that additional compensation … and employees (see 1999 Opns St Comp No. 99-4, p 6). It is not a gift, however, if compensation is presently earned …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9Opinion 89-41
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … DISTRICTS -- Powers and Duties (establishment of service award program); (referendum requirement); (necessity of … a public hearing is required prior to the establishment of a service award program for the volunteer firefighters of …
https://www.osc.ny.gov/legal-opinions/opinion-89-41Opinion 88-2
… the assessment with penalties is levied with the annual tax (section 5-518[5]). It is our opinion that special … rolls, we note that section 1420 of the Real Property Tax Law, which pertains to the levy of village taxes, has no … to the levy of special assessments (see Real Property Tax Law, §102[20]). We also note that subdivision 3 of …
https://www.osc.ny.gov/legal-opinions/opinion-88-2XIII.2.A Expense Report Mandatory Header Fields – XIII. Employee Expense Reimbursement
… level are business purpose, report description, official station, employee’s home/residential address, start location … destination to which the employee traveled. Zip/Postal Enter the five digit zip code of the destination location for the travel event. If the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2a-expense-report-mandatory-header-fieldsOpinion 88-62
… of surface or ground water quality standards, gas migration, odors, and vectors (6 NYCRR 360.8[a][21]). … 35.00; see also 1979 Opns St Comp, No. 79-42, p 7). As to whether landfill fees may be paid into a capital … 80-272, p 73; 1977 Opns St Comp No. 77-817, unreported, 7 Opns St Comp, 1951, p 6). Accordingly, in our opinion, a …
https://www.osc.ny.gov/legal-opinions/opinion-88-62Comptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. Town of Farmersville – Justice Court Operations (Cattaraugus … and accountabilities were not consistently prepared. Town of Farmersville – Town Clerk (Cattaraugus County) Auditors … were not deposited in a timely manner as required. Town of Hunter – Information Technology (Greene County) The board …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… local government audits were issued. Town of Potter – Town Clerk (Yates County) A former clerk did not deposit, report and remit all … the town board did not annually audit the clerk’s records as required. As a result of the audit and subsequent …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Announces 2019 Fiscal Stress Scores
… Twenty-two local governments were designated in fiscal stress for 2019, according to State Comptroller … year basis (Jan. 1 – Dec. 31) for 2019 (pre-pandemic). In New York, that includes all counties and towns, 44 cities … tracking the trends and common problems that communities in fiscal stress are facing. Now the economic damage caused …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-announces-2019-fiscal-stress-scoresDiNapoli Urges Department of Labor to Improve Investigations of Hours Worked by Nurses
… need to be watched closely by the state so patient care is not jeopardized, nurses are not overworked and employers … not have set time frames for investigating complaints. It is DOL's practice to combine complaints and investigate them … of changes as a result of the audit. The full response is included in the audit. Read the report or go to: …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-urges-department-labor-improve-investigations-hours-worked-nursesState Comptroller DiNapoli Announces Municipal Audits
… and expense of printing. Town of Lyons – Real Property Tax Exemptions Administration (Wayne County) The assessor granted a total of 633 non-New York State School Tax Relief Program property tax exemptions for non-municipal owned property on the 2017 …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-announces-municipal-auditsComptroller DiNapoli Releases School District Audits
… (Westchester County) Due to the planned shutdown of Indian Point Nuclear Power Plant, district officials are …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of Cairo-Durham … New York State Comptroller Thomas P DiNapoli announced today the following school audits have been issued …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-1Richburg-Wirt Fire District – Board Oversight (2025M-73)
… Objective Did the Richburg-Wirt Fire District (District) Board of Fire Commissioners (Board) provide adequate oversight of financial operations? … Fire districts are generally governed by an elected board of fire commissioners (board) that is responsible for … Did the RichburgWirt Fire District District Board of Fire Commissioners Board provide adequate oversight …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/richburg-wirt-fire-district-board-oversight-2025m-73DiNapoli: Audit Shows Mixed Results on School Districts' Compliance With Physical Education Rules
… State Comptroller Thomas P. DiNapoli released an audit today identifying school districts that are not meeting all … State Comptroller Thomas P DiNapoli released an audit today identifying school districts that are not meeting all …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-shows-mixed-results-school-districts-compliance-physical-education-rulesCanisteo-Greenwood Central School District – Claims Auditing (2025M-84)
… District (District) Board of Education’s (Board) appointed claims auditor properly audit claims prior to payment? Audit Period July 1, 2023 – June 5, 2025 Understanding the Audit Area The audit of claims is often the last line of defense for preventing … District District Board of Educations Board appointed claims auditor properly audit claims prior to payment …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/31/canisteo-greenwood-central-school-district-claims-auditing-2025m-84Security Self-Assessment – Information Technology Governance
… evaluating the answers. For example, one of the questions is, “Were all computer users provided IT security training?” The question is followed by a prompt to record the date(s) of training and … For example, if an up-to-date list of computer hardware is maintained, you could obtain a copy of the inventory …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessmentComptroller DiNapoli Releases School Audits
… District – Payroll (Dutchess County) Auditors found 11 retirees received payments they were not eligible for … in the health insurance program. In addition, five retirees received Medicare Part B reimbursements totaling … did not provide sufficient oversight to ensure that retirees’ health insurance contributions were properly …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-school-audits