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Opinion 94-3
… opinion. STATE COMPTROLLER -- Approval by (for proceeding to improve road pursuant to Town Law, §200) STREETS AND HIGHWAYS -- … in connection with a proceeding for the improvement of a road pursuant to Town Law, §200. You ask whether the approval … with a proceeding for the improvement of a private road pursuant to Town Law 200 when it is proposed that the …
https://www.osc.ny.gov/legal-opinions/opinion-94-3DiNapoli: Former Chief of Border City Hose Company Pleads Guilty to Stealing Company Funds and Repays More Than $18,000
… plea of John Morabito, former chief of the Border City Hose Company, for theft of $18,772 from the company. “Mr. … “ At a time when funding for our Fire Departments and Hose Companies is so important, restoring the funding, … the community.” Morabito, 71, served as chief of the Hose Company, which is one of two fire companies in the …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-former-chief-border-city-hose-company-pleads-guilty-stealing-company-funds-and-repays-moreAction Needed on New York's Long-Delayed Adoption of Crucial Next Generation 911
… calls and text messaging to be rerouted to other county call centers when major events like natural disasters … progress preparing and integrating data on addresses and call center boundaries in preparation for the change. … calls and text messaging to be rerouted to other county call centers when major events like natural disasters …
https://www.osc.ny.gov/press/releases/2025/06/action-needed-new-yorks-long-delayed-adoption-crucial-next-generation-911DiNapoli: Local Sales Tax Collections Up 1.4% in Third Quarter
… government sales tax collections totaled $5.98 billion in the third calendar quarter (July-September) of 2024, an increase of 1.4%, or $82.7 million, compared to … Comptroller Thomas P. DiNapoli. Eight of the 10 regions in the state, including New York City, saw collections rise. …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-local-sales-tax-collections-up-1-point-4-percent-third-quarterOpinion 98-11
… AND ASSESSMENTS -- Interest and Penalties (where last day of interest-free period falls on a Saturday, Sunday or … 925-a; GENERAL CONSTRUCTION LAW, §25-a: When the last day of the penalty-free period for the payment of real … on a Saturday, Sunday or holiday, the penalty-free period is automatically extended to the next business day and a real …
https://www.osc.ny.gov/legal-opinions/opinion-98-11State Contract and Payment Actions in March
… Open Book New York . DiNapoli’s Contracts by the Numbers search tool allows users to perform more robust searches on … the Unadilla and East Worcester rest areas in Otsego and Delaware Counties. $1.3 million with Edger Enterprises of … breakaway sign support systems. Major Payments Approved Tax Refunds and Credits $2.5 billion for 1,915,641 personal …
https://www.osc.ny.gov/press/releases/2024/05/state-contract-and-payment-actions-marchComptroller DiNapoli Releases School Audits
… announced his office completed audits of the East Islip Union Free School District , Elizabethtown-Lewis Central School District , George Junior Republic Union Free School District and the Otsego Northern Catskills … is being spent appropriately and effectively.” East Islip Union Free School District – Financial Condition (Suffolk …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-auditsDiNapoli: NYC Facing Larger Budget Gaps Amid Slowing Economic Growth and Rising Costs
… Uncertainty from Washington New York City modified its FY 2026 budget to $118.2 billion, $2.3 billion higher than at … adoption. However, this total excludes $3.8 billion of FY 2026 expenses that were prepaid in FY 2025. After adjusting … $122 billion in FY 2025. While the plan shows that FY 2026 remains balanced, the city did not take significant …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-nyc-facing-larger-budget-gaps-amid-slowing-economic-growth-and-rising-costsCity of Olean Housing Authority – Board Oversight (2016M-93)
… 5, 2016. Background The City of Olean Housing Authority is located in the City of Olean, Cattaraugus County. The … which provides low-rent housing for qualified individuals, is governed by a seven-member Board of Commissioners. …
https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93Town of Sardinia – Tax Relief Rebate Program (2014M-189)
… Findings We believe that the Town lacked the authority to issue tax refunds to property owners under its local law … and the issuance of tax rebate checks to date and do not issue further rebates under this local law without the …
https://www.osc.ny.gov/local-government/audits/town/2014/11/14/town-sardinia-tax-relief-rebate-program-2014m-189Town of Palermo – Procurement and Fuel Inventory (2020M-100)
… report - pdf] Audit Objective Determine whether Town of Palermo (Town) officials used competitive methods when … not compared to contract terms. Were not familiar with all of the Town’s procurement policy requirements and have not … with contract pricing. Periodically reconcile gallons of fuel on hand to records showing the beginning inventory …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100Town of Minerva – Payroll and Cash Receipts (2015M-342)
… The Town of Minerva is located in Essex County and has a population of approximately 810. The District is governed … and she was paid for leave valued at $8,235 that she had not earned and was not entitled to. The Board failed to … from the clerk for leave time she was paid for that she had not earned. Establish comprehensive payroll processing …
https://www.osc.ny.gov/local-government/audits/town/2017/10/06/town-minerva-payroll-and-cash-receipts-2015m-342Town of Neversink – Multiyear Planning and Fund Balance Management (2017M-260)
… whether the Board had multiyear plans for the fund balance and reserves in the general and highway funds for the period January 1, 2016 through … The Town of Neversink is located in Sullivan County and has a population of approximately 3,600. The District is … Town of Neversink Multiyear Planning and Fund Balance Management 2017M260 …
https://www.osc.ny.gov/local-government/audits/town/2018/02/09/town-neversink-multiyear-planning-and-fund-balance-management-2017m-260Kenmore-Town of Tonawanda Union Free School District – Financial Management (2015M-155)
… in accordance with statute, to remedy reserves with excess funds. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/kenmore-town-tonawanda-union-free-school-district-financial-managementCayuga County Soil and Water Conservation District – Information Technology Governance (2020M-118)
… IT policies or procedures. Enter into a written service level agreement (SLA) with the IT vendor. Establish adequate safeguards for online banking … and periodically review them. Enter into a SLA with the IT vendor. Provide IT security awareness training to personnel …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-information-technologyHerkimer County Industrial Development Agency – Project Approval and Monitoring (2022M-28)
… action. Appendix D includes our comment on an issue raised in HCIDA’s response. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/01/herkimer-county-industrial-development-agency-projectState Agencies Bulletin No. 747
… Purpose To inform agencies of the availability of Control-D report NPAY779 (Merit Step Eligibility Listing) that will list potentially eligible employees for the Merit Step … RDR (Reinstate Court Order Directive) PRF (Preferred List) RER (Reinstate Roster) RFD (Reinstate Disability) 713 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/747-october-2007-merit-step-eligibility-information-employees-representedCanandaigua City School District – Procurement of Professional Services (2015M-133)
… Audit The purpose of our audit was to review the process and procedures used to procure professional services for the … nine-member Board. The District operates three schools and has approximately 3,600 students. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/canandaigua-city-school-district-procurement-professional-services-2015mTown of Thurman – Garbage Bag Inventory and Collections (2016M-399)
… bookkeeper or Town Clerk intact and in a timely manner. Secure all inventory of bags, maintain and review monthly …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-garbage-bag-inventory-and-collections-2016m-399Town of Orchard Park – Recreation Department Cash Receipts (2017M-81)
… the contract with the vendor who processes Department registration fees and ensure the approval is included in the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orchard-park-recreation-department-cash-receipts-2017m-81