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Opinion 89-16
… This opinion represents the views of the Office of the State Comptroller at the time it was … bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (publication of newsletter) INSURANCE LAW, §§9104, 9105: Except as otherwise provided by …
https://www.osc.ny.gov/legal-opinions/opinion-89-16Opinion 97-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … may enter into a leasepurchase agreement and if so whether the project would be subject to competitive bidding …
https://www.osc.ny.gov/legal-opinions/opinion-97-10State Comptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … haulers to self-report on the volume in their loads. As a result, the authority could be losing out on as much as … officials did not competitively bid the purchase of a truck for $23,682 and did not obtain quotes, as required by …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-0XIII.4.A Employee Travel Card Reconciliation – XIII. Employee Expense Reimbursement
… the plane or train ticket, the traveler has up to one year from the purchase date to use the ticket. In these …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4a-employee-travel-card-reconciliationState Comptroller DiNapoli Releases School Audits
… Free School District , McGraw Central School District , Middletown Enlarged City School District and Mount Vernon … could be overfunded by $1.8 million as of June 30, 2017. Middletown Enlarged City School District – Financial …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-1DiNapoli Releases Bond Calendar for First Quarter
… New York State Comptroller Thomas P. DiNapoli today announced a tentative schedule for the planned sale of obligations for the state, New York City, and their … New York State Comptroller 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/2016/01/dinapoli-releases-bond-calendar-first-quarterState Comptroller DiNapoli Announces Municipal Audits
… P. DiNapoli today announced the following municipal audits have been issued. Procurement of Electricity and Natural Gas … sheets electronically instead of printing them out only to have paper copies on file in order to save the time and … P DiNapoli today announced the following municipal audits have been issued …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-announces-municipal-auditsOpinion 89-6
… LAW, §190.60: A fine imposed following a conviction in Supreme Court, for a violation of section 190.60 of the Penal … and not the State. You ask whether a fine paid into the Supreme Court of a county following a conviction under … of fines imposed by a court of record, such as the Supreme Court, unless a special provision for the collection …
https://www.osc.ny.gov/legal-opinions/opinion-89-6DiNapoli: Rochester Woman Pleads Guilty to Stealing Deceased Mother’s Pension Payments and Pays Full Restitution of Nearly $13,000
… upon by countless public servants who dedicated their careers to their communities. I appreciate the thorough work …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-rochester-woman-pleads-guilty-stealing-deceased-mothers-pension-payments-and-pays-fullDiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Ordered To Pay Full Restitution for Theft of Nearly $90,000
… James announced that Bridget Brown, the former treasurer of the Essex County Agricultural Society and former Willsboro … five years probation and ordered to pay full restitution of nearly $90,000 after her conviction by guilty plea of grand larceny in the second degree and grand larceny in …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-ordered-pay-full-restitutionXI.6.B Quick Contracting – Construction – XI. Procurement and Contract Management
… approved by the Comptroller’s Office and that contains all necessary and required clauses, including Appendix A. The … the agreement (contract) and required procurement record documents to OSC. Bulkoad users must select the appropriate … the agreement (contract) and required procurement record documents to OSC. Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6b-quick-contracting-constructionState Comptroller DiNapoli and Orange County District Attorney Hoovler Announce Guilty Plea in Bethel Tax Collector Pension Fraud Case
… M. Hoovler today announced that former Town of Bethel Tax Collector Debra Gabriel, of Bethel, pleaded guilty before … company, while claiming to also have worked full-time as a Tax Collector for Bethel. Her false claims increased her … pension benefits that she was overpaid. “Ms. Gabriel, as tax collector, was responsible for overseeing the collection …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-and-orange-county-district-attorney-hoovler-announce-guilty-plea-bethelII.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… statements consist of the following: Statement of Net Position (reporting government-wide) Statement of … the Balance Sheet – Governmental Funds to the Statement of Net Position Statement of Revenues, Expenditures, and Changes … Funds to the Statement of Activities Statement of Net Position – Proprietary Funds (emphasizing major …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsComptroller DiNapoli Releases Municipal Audits
… Village of Clayville , Cortland Housing Authority , Essex Fire District #2 , Lockport Public Library , Port Washington Fire Department , Roosevelt Fire District , Town of Sidney , Stony Creek … of the Vill of Clayville Cortland Housing Authority Essex Fire District 2 Lockport Public Library Port Washington Fire …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli and A.G. Schneiderman Announce Charges Against Georgia Resident for Stealing Over $200K in NYS Pension Benefits
… in Albany County Court, and entered a plea of not guilty. Bail was set at $50,000, and he was remanded in lieu of …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-and-ag-schneiderman-announce-charges-against-georgia-resident-stealing-over-200kNew York’s Economy and Finances in the COVID-19 Era (February 18, 2021)
… Cortland 5,571 93 1.7% Delaware 4,334 128 3.0% Dutchess 17,161 (405) -2.3% Erie 142,274 3,122 2.2% Essex 3,079 (20) … (329) -5.2% Monroe 106,740 (5,426) -4.8% Montgomery 7,681 (150) -1.9% Nassau 42,027 878 2.1% New York City 1,645,956 … Orange 37,328 (695) -1.8% Orleans 5,207 81 1.6% Oswego 17,443 (328) -1.8% Otsego 5,208 (53) -1.0% Putnam 2,123 15 …
https://www.osc.ny.gov/reports/impact-covid-19-february-18-2021Catskill Central School District – Financial Management (2017M-134)
… schools, has approximately 1,500 students and is governed by an elected nine-member Board of Education. The District’s … Key Findings Budget appropriations were overestimated by nearly $11 million over the past five years (2011-12 … budgeted appropriations, exceeding the statutory limit by $3.9 million (10 percentage points). Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/catskill-central-school-district-financial-management-2017m-134State Agencies Bulletin No. 1450
… 2010. This amount increases each calendar year thereafter by three percent. The overtime earnings limit for 2016, 2017, and 2018 have been calculated by the New York State and Local Retirement System. Affected … year for Tier 5 ERS members as follows: ERS Overtime Limit by Calendar Year Year Overtime Limit 2016 $17,910.78 2017 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1450-tier-5-pensionable-overtime-earnings-limit-calendar-year-2016-employeesBroome County – Information Technology (2013M-351)
… Findings The County has a policy regarding removable USB storage devices but does not monitor or enforce it, … that more effectively manage the use of portable storage devices. Approve and adopt a breach notification …
https://www.osc.ny.gov/local-government/audits/county/2014/05/09/broome-county-information-technology-2013m-351Brookfield Central School District – Claims Audit Process (2018M-6)
… the towns of Bridgewater, Brookfield, Columbus, Hamilton, Madison and Sangerfield in Chenango, Madison and Oneida Counties. The District, which is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/brookfield-central-school-district-claims-audit-process-2018m-6