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DiNapoli Releases Bond Calendar for Second Quarter
… Thomas P. DiNapoli today announced a tentative schedule for the planned sale of obligations for the state, New York City, and their major public … Thomas P DiNapoli today announced a tentative schedule for the planned sale of obligations for the state New York …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-releases-bond-calendar-second-quarterSouth Mountain Hickory Common School District – Financial Management (2022M-49)
… Key Recommendations Establish budget appropriations based on historical expenditures that are adjusted for reasonably … Comply with the surplus fund balance limit established by New York State Real Property Tax Law Section 1318. Develop accurate and reliable annual …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022mPutnam County – Court and Trust Funds (2017M-221)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2014 through January 1, 2017. … The County Clerk and Surrogate’s Court are responsible for maintaining up-to-date and complete records for court and … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2014 …
https://www.osc.ny.gov/local-government/audits/county/2017/12/01/putnam-county-court-and-trust-funds-2017m-221Orange County – Court and Trust Funds (2017M-225)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2014 through January 1, 2017. … The County Clerk and Surrogate’s Court are responsible for maintaining up-to-date and complete records for court and … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2014 …
https://www.osc.ny.gov/local-government/audits/county/2017/12/01/orange-county-court-and-trust-funds-2017m-225DiNapoli: Local Sales Tax Collections Grew 12.7% to $22.1 Billion in 2022
… Local government sales tax collections in New York state totaled $22.1 billion … 2022, up 12.7%, or $2.5 billion, from 2021 due to strong sales statewide, especially in New York City, according to a … Thomas P. DiNapoli. “The pandemic created significant sales tax volatility over the past few years, first with a …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-local-sales-tax-collections-grew-127-221-billion-2022Opinion 2005-2
Whether a volunteer fire department may expend foreign fire insurance tax monies to reimburse active members of the department for mileage expenses
https://www.osc.ny.gov/legal-opinions/opinion-2005-2State Comptroller DiNapoli Releases Audits
… (JCDC), a New York City-based not-for-profit organization, is approved by the State Education Department (SED) to … and not implementing one. Office of Temporary and Disability Assistance – Monitoring of Homeless Data … toward achieving permanent housing, and better determine what programs are used or needed by the homeless population. …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-auditsMontauk Fire District – Board Oversight (2024M-117)
… compete report – pdf] Audit Objective Determine whether the Montauk Fire District (District) Board of Commissioners (Board) monitored financial activities and … to comply with statutory requirements. Key Findings The Board did not adequately monitor financial activities or …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/montauk-fire-district-board-oversight-2024m-117Opinion 2005-8
… to render emergency ambulance services. November 18, 2005 Robert N. Going, Esq., Corporation Counsel City of Amsterdam …
https://www.osc.ny.gov/legal-opinions/opinion-2005-8XIII.6 Potential Tax Consequences of Assigning an Incorrect Official Station – XIII. Employee Expense Reimbursement
… is not the same as the employee’s tax home, there may be adverse tax consequences to the employee from the … (found at 2 NYCRR § 8.2), OSC will take appropriate action. The official station should, in virtually all cases, … the employee’s principal place of employment, there may be adverse tax consequences to the employee from the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii6-potential-tax-consequences-assigning-incorrect-official-stationXI.9 Intergovernmental Agreements – XI. Procurement and Contract Management
… revenue, between a state agency and another governmental entity that is not a state agency and has a separate legal … agreements between a state agency and another government entity that is not a state agency, do require the State … cost justification, and if required by the governmental entity, the board resolution authorizing the transaction from …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi9-intergovernmental-agreementsNYS Comptroller DiNapoli: Beware Text Message Scam Targeting Retirees
… to trick recipients into making a payment for “an upgrade” in exchange for reduced taxes, additional money added to … Retirement Fund is the third largest public pension fund in the United States with estimated assets of $254.8 billion … ranked as one of the best managed and best funded plans in the nation. The Fund's fiscal year ends March 31. …
https://www.osc.ny.gov/press/releases/2021/05/nys-comptroller-dinapoli-beware-text-message-scam-targeting-retireesTrue North Rochester Preparatory Charter School – West Campus – Employee Fingerprinting (2013M-286)
… School – West Campus, located in the City of Rochester, is governed by the Board of Trustees (Board) which comprises … criminal background checks. The School has a policy entitled "Fingerprint Process" in their Onboarding … and cleared. Key Recommendation Ensure that officials notify OSPRA and obtain and maintain all necessary …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/true-north-rochester-preparatory-charter-school-west-campus-employeeKings Park Central School District - Procurement of Professional Services (2020M-22)
… and District officials adhered to the law and District policy when procuring professional services. Key Finding … with the District’s procurement of goods and services policy (procurement policy) when procuring professional services. Consider … and District officials adhered to the law and District policy when procuring professional services …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/kings-park-central-school-district-procurement-professional-servicesAbout an Employer’s Role – What Every Employer Should Know
… What every employer should know about NYSLRS and what it means to participate as an employer …
https://www.osc.ny.gov/retirement/employers/partnership/about-employers-roleOpinion 2000-11
… as otherwise provided by law," all appointed officers for which a term of office is not fixed in that section serve … of the superintendent. Memoranda in the bill jacket for chapter 621 of the Laws of 1952 indicate that the intent …
https://www.osc.ny.gov/legal-opinions/opinion-2000-11DiNapoli: Financial Settlements and Federal Aid Boosted State Revenue to $149 Billion in 2014-15
… year-end finances issued today by State Comptroller Thomas P. DiNapoli. “New York benefitted from nearly $5 billion in …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-financial-settlements-and-federal-aid-boosted-state-revenue-149-billion-2014-15Opinion 2002-11
… opinion. VOLUNTEER FIREFIGHTERS -- Service Award Programs (point accumulation for responding to both fire and ambulance … each category of response independently for purposes of point accrual. Based on this statutory scheme, it is our … Whether a fire district service award program must provide point accumulation for responding to both fire and ambulance …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11Career and Technical Education
… or City) Department of Education (DOE) is aligning Career and Technical Education (CTE) programs at the high school … ensuring students have reasonable access to CTE programs; and accurately collecting and reporting CTE placement data. The audit covered school …
https://www.osc.ny.gov/state-agencies/audits/2021/05/20/career-and-technical-educationCity of Troy – Budget Review (B18-5-8)
… The City’s proposed budget is in compliance with the tax levy limit. Key Recommendations It is essential the … should consider the potential financial impact of the settlement of the expired CBAs in the event that any of the … should be mindful of the legal requirement to maintain the tax levy increase to no more than the tax levy limit as …
https://www.osc.ny.gov/local-government/audits/city/2018/10/31/city-troy-budget-review-b18-5-8