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Comptroller DiNapoli Releases School Audits
… a timely manner because resident school districts denied payment due to lack of proof of residency or other enrollment …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli Releases School Audits
… leave accruals by adding 60 unauthorized sick days valued at approximately $10,000. District officials notified …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 885
… Purpose To notify agencies of the secondary reduction in employee contributions. Affected Employees Contributory … paychecks dated April 9, 2009 Background Chapter 617 of the Laws of 2007 amends NYS Education Law, Article 8-B, … To notify agencies of the secondary reduction in employee contributions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/885-elimination-mandatory-employee-contribution-members-optional-retirementOpinion 88-44
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Engineering Services (town board member … Whether a town board member who is an employee of an incorporated engineering firm with which the town has …
https://www.osc.ny.gov/legal-opinions/opinion-88-44Opinion 90-43
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … EMPLOYEES -- Death Benefits (police officers - eligibility of children) POLICE AND POLICE PROTECTION -- Death Benefits … Concerning section 208f of the General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-90-43DiNapoli Report Highlights Regional Education Trends
… DiNapoli issued a report today detailing regional trends in education funding, enrollment and conditions across the … separate regions outside of New York City. "Investments in New York's public schools are vital at both the state and … said. "By examining regional comparisons and trends in school district revenues, expenditures and student …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-report-highlights-regional-education-trendsDiNapoli and William Glasgall Op-Ed
… Finance, at the Volcker Alliance , a nonprofit based in New York City. The full op-ed is below: In 2020 and 2021, the federal government sent an … office issued a report showing that the surge in federal spending in federal fiscal year 2020 meant that … Public Finance at the Volcker Alliance a nonprofit based in New York City …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-and-william-glasgall-op-edIV.3.A Taxes – IV. Accounting Codes - Uses and Descriptions
… NYS (other than the Metropolitan Commuter Transportation District MCTD). 30202 Metropolitan Transportation Authority … – Uncategorized 30315 Metropolitan Commuter Transportation District (MCTD) Taxicab Trip Tax Tax imposed on the gross …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3a-taxesNew York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2019
… Press Release Message from the Comptroller November 2020 In the wake of the COVID-19 pandemic, New Yorkers have seen … of the federal government can help everyday Americans in times of real need. Unfortunately, we have also seen how … In the wake of the COVID19 pandemic New Yorkers have seen how …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2019Monterey Fire Company, Inc. – Misappropriation of Funds (2013M-17)
… detection by making purchases with the Company’s bank debit card and on the Company’s credit with vendors. The Treasurer … business – some of which he paid with the Company’s debit card – and used Company funds to help purchase a …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/03/27/monterey-fire-company-inc-misappropriation-funds-2013m-17Enforcement of Article 19-A of the Vehicle and Traffic Law (2018-S-7)
To determine if the Department of Motor Vehicles takes adequate steps to identify motor carriers that must comply with Article 19-A of the New York...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s7.pdfOpinion 97-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Improvement Districts (sale of … Whether the sale of the real property used for a county sewer district must be …
https://www.osc.ny.gov/legal-opinions/opinion-97-18XIV.3.C Distribution of STIP Investment Earnings – XIV. Special Procedures
… fund; or Are, or were, authorized to receive temporary loans pursuant to subdivision five of section four of the … federal law or regulation, or are appropriated.” Temporary Loans and Agency Requests for Interest Earnings Each year the … Enacted Budget includes new authorization for temporary loans in specific funds listed in Article VII language bills. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3c-distribution-stip-investment-earningsOpinion 89-58
… and, if so, whether the use of the facilities in the new district may be limited to the owners of property within … and if so whether the use of the facilities in the new district may be limited to the owners of property within …
https://www.osc.ny.gov/legal-opinions/opinion-89-58RFP#0008 – Audit of OSC Internal Controls
… Request for Proposals Issued June 9, 2025 The Office of the State … other information as it becomes available, is available for download through the following links: Request for Proposals , in PDF Forms Only , in MS Word format …
https://www.osc.ny.gov/procurement/rfp0008Opinion 92-6
… prior to approval by town officer) GENERAL MUNICIPAL LAW, §§800[2],[3], 801, 803: A clerk in a town highway … and services when competitive bidding is not required). Payment for any repair services authorized by the highway … negotiate, prepare, authorize or approve the contracts or payment thereunder. Therefore, it is our opinion that the …
https://www.osc.ny.gov/legal-opinions/opinion-92-6Schonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185)
… Company, Inc. (Company) Board provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations. The Board did not develop financial … Fire Company Inc Company Board provided adequate oversight of financial operations …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/04/08/schonowe-volunteer-fire-company-inc-board-oversight-2021m-185Opinion 95-28
… investment in vehicle not listed in General Municipal Law, §11) -- Pre-emption (investments) GENERAL MUNICIPAL LAW, §11; MUNICIPAL HOME RULE LAW, §10(1): A local government may not, pursuant to General … the provisions of section 11 of the General Municipal Law invest a portion of its funds in an obligation issued by …
https://www.osc.ny.gov/legal-opinions/opinion-95-28Application for Article 14B Disability Retirement (RS6408)
For NYSLRS county sheriffs, undersheriffs and certain deputy sheriffs whose employers elected coverage under Sections 555, 556, 557 and 558 of the Retirement &
https://www.osc.ny.gov/files/retirement/forms/pdf/rs6408.pdfOpinion 98-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST … had an interest during the fiscal year, exceeds $750. You state that the spouse of a newly-elected county supervisor is …
https://www.osc.ny.gov/legal-opinions/opinion-98-6