Search
Opinion 96-18
… NYS2d 873, lv den 58 NY2d 604, 459 NYS2d 1027; Citizens For An Orderly Energy Policy v County of Suffolk , 90 AD2d … effect and that municipal moneys may not be expended for such purposes (1991 Opns St Comp No. 91-58, p 160; 1990 … a city. Our reference to an act of the Legislature is for informational purposes only and is not a recommendation …
https://www.osc.ny.gov/legal-opinions/opinion-96-18DiNapoli: Former Vernon Center Fire Department Treasurer Pleads Guilty to Stealing Over $300,000
… Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-former-vernon-center-fire-department-treasurer-pleads-guilty-stealing-over-300000DiNapoli: Huntington Man Charged With Stealing Over $56,000 in State Pension Payments
… Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-huntington-man-charged-stealing-over-56000-state-pension-paymentsEarnings Limits
… $330,000 April 1, 2022 – March 31, 2023 $305,000 April 1, 2021 – March 31, 2020 $290,000 April 1, 2020 – March 31, 2021 $285,000 April 1, 2019 – March 31, 2020 $280,000 April … $250,000 April 1, 2022 – March 31, 2023 $250,000 April 1, 2021 – March 31, 2022 $250,000 April 1, 2020 – March 31, 2021 …
https://www.osc.ny.gov/retirement/members/earnings-limitsXI.18.H The Infrastructure Investment Act – XI. Procurement and Contract Management
… BOC contact information is available in Chapter I, Section 5 - OSC Bureau Contact Information of this Guide. 1 … of 2017, Part M of Chapter 39 of the laws of 2019, Part WWW of Chapter 59 of the laws of 2019, Part M of Chapter 39 … DD of Chapter 58 of the laws of 2020. 2 As defined in SFL Section 2 subdivision 2-a. 3 Refer to Part RRR of Chapter 59 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18h-infrastructure-investment-actDiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… New York State Comptroller Thomas P. DiNapoli is urging New Yorkers to spend the gift cards they received this holiday season in a timely fashion. If not, the money could … 2021. “Misplacing your gift cards after the holiday season is easy to do,” DiNapoli said. “Don’t wait too long to spend …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsCity of Troy – Budget Review (B22-5-7)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2023 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, is authorized to issue … New York Office of the State Comptroller City of Troy Budget Review 2022 …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-troy-budget-review-b22-5-7Comptroller DiNapoli Releases Municipal Audits
… District and the Waterford Volunteer Fire Department . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … procedures for auditing claims and signing checks were not in compliance with town law. Pultneyville Fire District – …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-2Accountability for Traffic Ticket Surcharges
… (Department) accurately assessed, collected, accounted for, and reported all traffic ticket surcharge revenue received through its Traffic … and one each in Rochester and Buffalo; each is responsible for processing and collecting fines and traffic ticket … Department accurately assessed collected accounted for and reported all traffic ticket surcharge reve …
https://www.osc.ny.gov/state-agencies/audits/2015/08/10/accountability-traffic-ticket-surchargesProcessing of Paper Tax Returns
… To determine whether the deliverables of the contract with New York State Industries for the Disabled (NYSID)/SourceHOV … To determine whether the deliverables of the contract with New York State Industries for the Disabled NYSIDSourceHOV …
https://www.osc.ny.gov/state-agencies/audits/2014/04/09/processing-paper-tax-returnsSales Tax Vendor Registration Practices (Follow-Up)
… Objective To determine the extent of implementation of the recommendation included in our initial audit report, … To determine the extent of implementation of the recommendation included in our …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/sales-tax-vendor-registration-practices-followReal Estate Portfolio (Follow-Up)
… Estate Portfolio ( 2013-S-23 ). Background The New York Power Authority’s (NYPA) mission is to “provide clean, … management plan for property affected by the hydroelectric plant. Any decisions that could impact the land management … review. Other Related Audit/Report of Interest New York Power Authority: Selected Management and Operations Practices …
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/real-estate-portfolio-followState Comptroller DiNapoli Releases School Audits
… School District and Roscoe Central School District . "In an era of limited resources and increased accountability, … experienced unplanned operating surpluses in two of the three completed fiscal years reviewed. During the past two … by approximately $156,000, or 36 percent over the past three years. Find out how your government money is spent at …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-school-auditsTown of Kingsbury – Multiyear Planning for Fund Balance and Reserves (2025M-66)
… resources have been set aside. The Board is responsible for the overall management of the Town’s fund balance, … and without documenting future goals or expectations for the accumulation of funds. Had the Board and officials … will improve the Town’s multiyear financial planning for fund balance and reserves. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-kingsbury-multiyear-planning-fund-balance-and-reserves-2025m-66Great River Fire District – Treasurer Reports (2025M-125)
… they have initiated corrective action, and their response is included in Appendix B. We conducted this audit pursuant …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/27/great-river-fire-district-treasurer-reports-2025m-125Village of Leicester – Financial Management (2025M-7)
… complete report – pdf] Audit Objective Did the Village of Leicester (Village) Board of Trustees (Board) effectively manage fund balance? Audit … – January 16, 2025 Understanding the Program A key measure of a village’s financial condition is its level of fund …
https://www.osc.ny.gov/local-government/audits/village/2025/05/09/village-leicester-financial-management-2025m-7City of Long Beach - Budget Review (B19-7-4)
… their proposed budgets for the next fiscal year to the State Comptroller for review while the deficit obligations … to the end of the 2018-19 fiscal year. Continued reliance on debt to finance operations perpetuates the City’s weak … which is $3,218,797 above the limit established by law. On May 7, 2019, the Council adopted a resolution authorizing …
https://www.osc.ny.gov/local-government/audits/city/2019/05/10/city-long-beach-budget-review-b19-7-4City of Troy – Budget Review (B18-5-8)
… 1994 and 1995. New York State Local Finance Law requires all local governments that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/city/2018/10/31/city-troy-budget-review-b18-5-8CUNY Bulletin No. CU-487
… Based on the Summer 2014 RF Summer Salaries – Semi-Monthly Certification and Paydate Deadlines schedule , payments may … Form and the Summer 2014 RF Summer Salaries – Semi-Monthly Certification and Paydate Deadlines schedule. In addition, … OSC for each of the pay dates included on the Semi-Monthly Certification and Paydate Deadlines schedule, prior to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-487-2014-city-university-new-york-cuny-research-foundationCUNY Bulletin No. CU-836
… of New York instructions for processing the CUNY Health Benefits Buy-Out Waiver Program. Affected Employees: … of New York who are eligible to participate in the Health Benefits Buy-Out Waiver Program are affected. Background: The Health Benefits Buy-Out Waiver Program is authorized under …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-836-cuny-health-benefits-buy-out-waiver-program