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Main-Transit Fire Department – Credit Cards (2024M-77)
… officials’ credit card purchases were supported and for proper Department purposes. Key Findings Of the credit … documentation to confirm the expenses were appropriate. As a result, 273 purchases were missing invoices or receipts. … they have initiated corrective action. Appendix B includes our comments on issues raised in the Department’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-credit-cards-2024m-77-0Town of Ripley – Town Clerk Collections (2024M-139)
… manner. As a result, there was an increased risk for money to be lost or used for inappropriate purposes. In addition, …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139Henrietta FD – Audit Follow-Up (2021M-27-F)
… budgets indicating the District needed to both increase real property taxes and use appropriated fund balance to close projected budget gaps. As a result, more real property taxes were levied than needed. Additionally, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/henrietta-fd-audit-follow-2021m-27-fVillage of Montgomery – Audit Follow-Up (2021M-50-F)
… financial activities as the Treasurer. Results of Review It appears that the Board and Village officials have not made …
https://www.osc.ny.gov/local-government/audits/village/2025/04/04/village-montgomery-audit-follow-2021m-50-fTown of Perth – Conflict of Interest (2024M-142)
… member was the sole proprietor of an automotive company that did business with the Town. Therefore, the Board member had a … to the Board member with the conflict of interest, he approved the claim because two Board members refused to …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142Housing Assistance – Federal Funding and New York
… includes housing assistance for renters, subsidized public housing, and a variety of housing support for the … Housing and Urban Development (HUD). In 2024, there were 1 million New Yorkers benefitting from subsidized housing … Contracts, Moderate Rehabilitation Contracts, and Section 236 Preservation Programs. Source: HUD, Picture of Subsidized …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/housing-assistanceState Agencies Bulletin No. 1175
To inform agencies of new earnings codes and procedures for processing the 20112012 and 20122013 SSPU BU91 Deficit Reduction Plan
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1175-2011-2012-and-2012-2013-deficit-reduction-plan-non-arbitration-eligibleState Agencies Bulletin No. 1174
… Code Description CCP Security Supervisor Command Py FIE Full Inc Evenings BU61 FIN Full Inc Nights BU61 LMH Location Mid-Hudson LOC Location Pay … ACC Adj Security Supervisor Com Py ACF Adjust Inconv Full nights AFE Adj Inconvenience Full Evening ALP Adj …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1174-2011-2012-and-2012-2013-deficit-reduction-plan-arbitration-eligibleOpinion 2004-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … the contracts of his or her spouse (except a contract of employment) as well as in the contracts of a firm, … 92-30, supra ). Finally, we note that the courts of this State have held public officials to a high standard of …
https://www.osc.ny.gov/legal-opinions/opinion-2004-2Opinion 2006-10
… village function or unless a statute provides otherwise. With certain exceptions, the proceeds of a lease of unneeded … of a lease. Section 198(1) contains specific provisions with respect to the proceeds of a lease of unneeded real … municipality or a public authority). 2 In connection with the specific examples given in the inquiry, we have …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10Administrative Hearings
… administrative hearing. If you are denied a benefit, you will receive a letter notifying you that your application or … request has been denied. If you wish to request a hearing, the NYSLRS Hearing Administration Bureau must receive your … hearing process is explained below. Requesting a Hearing When requesting a hearing, include your name, NYSLRS ID …
https://www.osc.ny.gov/retirement/members/administrative-hearingsOpinion 2006-4
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … General Municipal Law §10(1)(h) to include FHLBs. Rather, it added a separate new provision for security of municipal … Municipal Law §10[1][h]). 3 Based on the foregoing, it is our opinion that the Legislature, by the 2002 amendment …
https://www.osc.ny.gov/legal-opinions/opinion-2006-4Opinion 93-17
Whether the issuance of bonds by a noncity school district is subject to referendum when the bonds would be issued to finance the prepayment of amounts due the State Employees Retirement System and the State Teachers Retirement System
https://www.osc.ny.gov/legal-opinions/opinion-93-17Opinion 88-14
… or statutory amendments that bear on the issues discussed in the opinion. ABANDONED AND LOST PROPERTY -- County Sheriff … §§1219, 1310, 2222, 2223, 2224: Unclaimed property held by a sheriff for a county prisoner should be placed in the county's trust and agency fund for six years, subject to claim, and then transferred to …
https://www.osc.ny.gov/legal-opinions/opinion-88-14DiNapoli Issues Preliminary Analysis of 2021-22 Executive Budget
… payments would now be made to towns and villages from a withholding and redirection of county sales tax revenue. …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-issues-preliminary-analysis-2021-22-executive-budgetState Comptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … issued in May 2014 found the authority did not follow state Department of Transportation (DOT) requirements for … used by Westchester officials to certify students for state financial aid substantially complied with the governing …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-state-auditsComptroller DiNapoli Releases School Audits
… processing function that allow claims to be audited in a timely manner and in accordance with BOCES policy and state … quarterly budget status reports and balance sheets in a timely manner. Tuckahoe Union Free School District – … transparent because they did not include estimated amounts for tax certiorari judgment or the district’s plan for …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-audits-0Early Childhood Learning Center of Greene County – Compliance With the Reimbursable Cost Manual
… Program ECLC is an SED-approved, not-for-profit private school located in Greene County that provides preschool …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/early-childhood-learning-center-greene-county-compliance-reimbursable-cost-manualCortlandville Fire Department – Internal Controls (2014M-3)
… mitigating controls over the Treasurer’s and Lottery Account Clerk’s financial activities, such as reviewing …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/cortlandville-fire-department-internal-controls-2014m-3City of Yonkers – Budget Review (B18-6-7)
… and will incur additional debt and interest costs if it issues debt for these special projects. The City’s adopted …
https://www.osc.ny.gov/local-government/audits/city/2018/07/30/city-yonkers-budget-review-b18-6-7