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Opinion 93-18
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (authority … requiring referendum on program for fire company in fire protection district) VOLUNTEER FIREFIGHTERS -- … a fire company located within a fire protection district in the town, unless the proposal has been approved by a vote …
https://www.osc.ny.gov/legal-opinions/opinion-93-18Opinion 2002-15
… discussed in the opinion. MUNICIPAL FUNDS -- Town Charges (street lighting and maintenance of town hall as townwide … and Duties (maintenance of town hall as townwide charge); (street lighting as townwide charge) TOWN LAW §§64(3), (19), … HIGHWAY LAW §327: Real property taxes for the cost of street lighting within a town pursuant to Town Law §64(19) …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0City of Yonkers – Budget Review (B24-6-6)
… and social security that are likely underestimated. Does not include an appropriation for contractual … additional expenditures when these contracts are settled. Does not include a contingency appropriation, which limits … and expenses, which may not be available in future years. Does not include a specific appropriation for contractual …
https://www.osc.ny.gov/local-government/audits/city/2024/05/20/city-yonkers-budget-review-b24-6-6City of Yonkers – Budget Review (B23-6-5)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2023-24 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 million to liquidate current deficits in the City School District’s general fund as of June 30, 2014. …
https://www.osc.ny.gov/local-government/audits/city/2023/05/16/city-yonkers-budget-review-b23-6-5DiNapoli: Former Clerk Padded Her Pay With Town Funds
… Thomas P. DiNapoli today announced the arrest of Jordan Green after an investigation and audit found that she paid … thousands of dollars in unauthorized payroll payments. Green also had the town pay back her loans from the state’s … and Essex County District Attorney Kristy Sprague. "Ms. Green used her control over the town's accounts to allegedly …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-former-clerk-padded-her-pay-town-fundsEmployment Recovery Is Slow for New Yorkers with Disabilities
… Research and Statistics using Current Population Survey (CPS) public use microdata for civilian, noninstitutional …
https://www.osc.ny.gov/reports/employment-recovery-slow-new-yorkers-disabilitiesState Comptroller Thomas P. DiNapoli Statement on 2026 Executive Budget Address
… while also protecting essential programs and services that New Yorkers rely on. “My office will release a more detailed …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-thomas-p-dinapoli-statement-2026-executive-budget-addressRockland County – Budget Review (B21-6-12)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our …
https://www.osc.ny.gov/local-government/audits/county/2021/11/12/rockland-county-budget-review-b21-6-12Town of East Hampton - Budget Review (B21-7-11)
… General Part Town, Highway, Solid Waste/Recycling and Airport) as a cushion against unforeseen events. However, …
https://www.osc.ny.gov/local-government/audits/town/2021/11/08/town-east-hampton-budget-review-b21-7-11City of Troy – Budget Review (B21-5-10)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2021 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, is authorized to issue debt not to exceed $24,706,000 to liquidate cumulative deficits in the City’s general fund for the years ending December 31, …
https://www.osc.ny.gov/local-government/audits/city/2021/11/04/city-troy-budget-review-b21-5-10DiNapoli: Former Poestenkill Employee Charged With Stealing $3,000 From Town
… assistance of the Office of the State Comptroller and the NYSP for their assistance in this case.” “This arrest …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-poestenkill-employee-charged-stealing-3000-townXII.5.H Appropriate Payment Amounts – XII. Expenditures
… SECTION OVERVIEW AND POLICIES In accordance with Article 7, Section 109 of the State Finance Law, … have been received. Process and Document Preparation: With the implementation of the Statewide Financial System, … required to submit invoices or supporting documentation with the voucher. However, Business Units must retain and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5h-appropriate-payment-amountsCity of Yonkers - Budget Review (B21-6-7)
… sales and use tax and sales and use tax-education, parks, real estate transfer tax, sewer rents and metered water sales that … million. Relies on $12 million of additional State aid for services and expenses, which may not be available in future …
https://www.osc.ny.gov/local-government/audits/city/2021/05/17/city-yonkers-budget-review-b21-6-7County of Rockland – Budget Review (B20-6-13)
… [read complete report - pdf] Purpose of Budget Review The purpose of our …
https://www.osc.ny.gov/local-government/audits/county/2020/11/13/county-rockland-budget-review-b20-6-13City of Troy – Budget Review (B20-5-11)
… revenues for State AIM funding and traffic and parking ticket fines may not be fully realized. City officials … estimates for State AIM funding and traffic and parking ticket fines throughout 2021 and develop a plan to balance …
https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-troy-budget-review-b20-5-11Changing Employers – Membership and Enrollment
… Some special retirement plans require service in a particular title. A special plan allows for retirement after 20 or 25 years of service, regardless of … a job change that would result in a change in their retirement plan, we strongly recommend any employees in this …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/changing-employersNew York State Comptroller DiNapoli Statement on New York City's Preliminary Budget
… a statement today on New York City’s preliminary budget. In December, DiNapoli released a budget analysis that … Despite revenue that my office anticipates will come in above planned collections in the current fiscal year, the city will very likely see … a statement today on New York Citys preliminary budget In December DiNapoli released a budget analysis that …
https://www.osc.ny.gov/press/releases/2026/01/new-york-state-comptroller-dinapoli-statement-new-york-citys-preliminary-budgetResources and Responsibilities: New York State’s Environmental Funding
… Conservation (DEC) to ensure protection of our natural resources for generations to come. Since then, the State has … can be addressed given the constraints on available resources. The State’s severe budget challenges, brought on … mission require consideration of whether the DEC has the resources necessary to carry out its critically important …
https://www.osc.ny.gov/reports/resources-and-responsibilities-new-york-states-environmental-fundingManagement of Indoor Air Quality for Individuals With Asthma (Follow-Up)
… was identified as having asthma during the initial home visit, and DOH took no action on the lack of LHD compliance. …
https://www.osc.ny.gov/state-agencies/audits/2024/09/09/management-indoor-air-quality-individuals-asthma-followAssessment of Costs to Administer the Workers’ Compensation Program for the Three State Fiscal Years Ended March 31, 2023
… disability and sickness. Coverage for these benefits, with limited exception, is to be provided by employers. Costs to administer the Program are recovered via the Board’s …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/assessment-costs-administer-workers-compensation-program-three-state-fiscal-years-ended