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Opinion 98-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of village streets performed by the town pursuant to a contract with the village. This is in reply to your letter … In addition, except to the extent restricted by the State Legislature, local governments may adopt local laws, …
https://www.osc.ny.gov/legal-opinions/opinion-98-10Opinion 96-2
… proportionate share of tax refund) REAL PROPERTY TAXES AND ASSESSMENTS -- Refunds and Chargebacks (authority of village to charge library … general act covering the same subject matter controls the case and repeals the general statute insofar as the special …
https://www.osc.ny.gov/legal-opinions/opinion-96-2Opinion 96-19
… -- Powers and Duties (joint purchase with town of real property and construction of building for use as town hall … building to be used as town hall and fire station) -- Real Property (joint acquisition of real property by town and fire district for construction purposes) …
https://www.osc.ny.gov/legal-opinions/opinion-96-19Payroll Improvement Project Bulletin No. PIP-007
… only one Direct Deposit record upon conversion to v 9.2. For employees with multiple jobs, all payroll deposits will be made according to the single Direct Deposit record for all jobs. Employees who hold multiple jobs at conversion … out new direct deposit forms with identical distributions for each job if they do not want an existing job’s direct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-007-direct-deposit-record-changes-requiring-modificationsDiNapoli: State's Fiscal Picture Has Improved, but Impact of Pandemic Revenue Losses Will Linger
… Budget (as amended by Gov.) Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-states-fiscal-picture-has-improved-impact-pandemic-revenue-losses-will-lingerSelected Controls Over the Property Tax Assessment Process
… controls to ensure the accurate determination of property tax valuations and assessments. We also determined … of Finance (DOF) is responsible for assessing all real property throughout the City – approximately 1.05 million properties each year. Property in New York City is divided into four different …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/selected-controls-over-property-tax-assessment-processDiNapoli: Too Many New Yorkers Still Without High-Speed Broadband Access
… online education and health care appointments, but Empire State Development’s (ESD) New NY Broadband Program has fallen … broadband access to New Yorkers, according to an audit by State Comptroller Thomas P. DiNapoli. “The New NY Broadband …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-too-many-new-yorkers-still-without-high-speed-broadband-accessSelected Aspects of Accommodations for Passengers With Disabilities
… with disabilities. The audit covered the period from June 24, 2019 to March 12, 2020. About the Program The PANYNJ was … were not accessible to persons in wheelchairs. At the street level entrance to these PATH stations, there were no … platform; however, the tiles at Newark, Newport and Grove Street were in poor condition as the tile was heavily …
https://www.osc.ny.gov/state-agencies/audits/2021/07/29/selected-aspects-accommodations-passengers-disabilitiesCounty Medicaid Costs
… Across the State, growing Medicaid costs continue to place significant … With most counties already seeking or receiving State legislative approval to increase their sales tax rates … the Family Health Plus Program from the counties to the State over the next two years. Family Health Plus provides …
https://www.osc.ny.gov/local-government/publications/county-medicaid-costsState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … required to include on the district’s website. … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0About the Standard Work Day and Reporting Resolution – Reporting Elected and Appointed Officials
… still be adopted within 180 days of an official taking a new or subsequent term of office. Be sure to include all … three consecutive months within 150 days of the start of a new term or appointment for each place of employment. The … employer (the county and the town) should comply with the new regulation independently, as if they were not aware of …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-standard-work-day-and-reporting-resolutionAttorney General James and Comptroller DiNapoli Announce Guilty Verdict of Former Mount Vernon Government Official in $365,000 Corruption Scheme
… of former Mayor Richard Thomas' criminal case," said State Comptroller Thomas P. DiNapoli. "He also failed to … fraud, or violate the public trust have no place in the state of New York, and will be prosecuted to the fullest … firm was sought from the City’s Board of Estimate and Contract on multiple dates in April and May of 2018 but was …
https://www.osc.ny.gov/press/releases/2019/12/attorney-general-james-and-comptroller-dinapoli-announce-guilty-verdict-former-mount-vernonDiNapoli: As NYC Budget Stabilizes, New Risks Emerge
… FY 2026 budget, according to a report released today by State Comptroller Thomas P. DiNapoli. “Improved fiscal … for scenarios where all of its resources -- federal, state, and local – may be impacted. One way to mitigate … significantly more federal funding flows through the state to provide services, including more than $30 billion in …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-nyc-budget-stabilizes-new-risks-emergeVillage of Herkimer – Payroll (2025M-37)
… [read complete report – pdf] Audit Objective Did Village of Herkimer (Village) officials pay salaries, wages and …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37Other Bulletin No. 37
… Purpose To inform the State University Construction Fund of OSC’s automatic … OSC will provide the Division of the Budget with a list of employees who will not automatically receive this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-37-april-2017-state-university-construction-fund-scfState Comptroller DiNapoli Announces Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … County) The assessor granted a total of 633 non-New York State School Tax Relief Program property tax exemptions for … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-announces-municipal-auditsDiNapoli Releases Bond Calendar for First Quarter
… New York State Comptroller Thomas P. DiNapoli today announced a … schedule for the planned sale of obligations for the state, New York City, and their major public authorities …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-releases-bond-calendar-first-quarterOpinion 89-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues …
https://www.osc.ny.gov/legal-opinions/opinion-89-6State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … at Open Book New York . Track municipal spending, the state's 140,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … and file the district’s annual reports with the Office of State Comptroller for the past two years. Lockport Public …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits