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Opinion 88-54
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … Law, §4.26; also see McKinney's Statutes, §§41, 43). Therefore, it is our opinion a town board resolution …
https://www.osc.ny.gov/legal-opinions/opinion-88-54Western Regional Off-Track Betting Corporation – Financial Management (2025M-121)
… Audit Objective Did the Western Regional Off-Track Betting Corporation (Corporation) Board of Directors (Board) and Corporation management adequately plan and monitor financial … Did the Western Regional OffTrack Betting Corporation Corporation Board of Directors Board and …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2026/04/01/western-regional-off-track-betting-corporation-financial-managementOpinion 97-21
… §30(3): Section 263 of the Education Law does not operate to relieve public libraries from the requirement that annual … reports be filed with the State Comptroller pursuant to section 30 of the General Municipal Law. This is in response to your inquiry concerning the filing of annual financial …
https://www.osc.ny.gov/legal-opinions/opinion-97-21Fonda-Fultonville Joint Wastewater Treatment Facility - Board Oversight (2019M-252)
… provided adequate oversight of joint wastewater operations to ensure financial activity was properly recorded and … and have initiated, or indicated they planned to initiate corrective action. … provided adequate oversight of joint wastewater operations to ensure financial activity was properly recorded and …
https://www.osc.ny.gov/local-government/audits/joint-activity/2020/03/20/fonda-fultonville-joint-wastewater-treatment-facility-board-oversightComptroller DiNapoli and A.G. Schneiderman Announce Criminal Charges Over Alleged Theft of $78,000 in New York State Pension Benefits
… New York State Comptroller Thomas DiNapoli and Attorney General Eric T. Schneiderman today announced the … He died in 2003, with his wife collecting benefits until her death in 2006. According to the charges developed by the … pension benefits paid on Sullivan's behalf during a six-year period between November 1, 2006 and August 31, 2012. All …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-and-ag-schneiderman-announce-criminal-charges-over-alleged-theft-78000-new-yorkComptroller DiNapoli Releases Municipal Audits
… controls over cash disbursements. In addition, credit card charges were not itemized and receipts were not provided … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-auditsOpinion 88-53
… Constitution prevents the application of section 431 to exclude working vacation payments from the one year final … for "accumulated vacation credit" was intended to exclude only those credits amassed in prior years and not … paid in anticipation of retirement", intended to exclude all payments that are paid or payable only during the …
https://www.osc.ny.gov/legal-opinions/opinion-88-53Comptroller DiNapoli Releases Municipal Audits
… , Town of Kiantone , Town of Lewisboro , Village of Mill Neck , Saratoga Springs Public Library , Town of Sweden … and guard against future operating deficits. Village of Mill Neck – Financial Management (Nassau County) The board … Library Town of Kiantone Town of Lewisboro Village of Mill Neck Saratoga Springs Public Library Town of Sweden Town …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… spent appropriately and effectively." Village of Corfu – Sewer Operations (Genesee County) The board routinely adopted … temporarily borrow cash from the general fund to support sewer fund financial operations. Town of East Hampton – … solicitation of competition before awarding professional service contracts. As a result, village officials did not …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Announces Reduction in Employer Contribution Rates for Retirement System
… New York State Comptroller Thomas P. DiNapoli today announced reductions in … – the Employees’ Retirement System (ERS) and Police and Fire Retirement System (PFRS). The adjusted rates will impact … is made by Dec. 15, 2022. Report Annual Report to the Comptroller on Actuarial Assumptions About the New York State …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-announces-reduction-employer-contribution-rates-retirement-systemComptroller DiNapoli Releases Municipal Audits
… In addition, the treasurer incorrectly recorded the real property taxes for 2012 and 2013 as an opening balance in the …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-1DiNapoli Releases Analysis of State Financial Plan, Warns of Federal Risks
… fiscal year. The state is also using settlement funds for cash flow and debt management purposes. Use of settlement … on state finances and provides an update on the state's cash position every month identifying state revenues and …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-releases-analysis-state-financial-plan-warns-federal-risksIX.12.P Annual Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants
… is used by the State’s auditor/consultant engaged to determine which Federal programs will be subject to CMIA (Cash Management Improvement Act), to calculate the CMIA interest liabilities, and to review the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12p-annual-schedule-expenditures-federal-and-non-cash-awardsSelected Aspects of Collection of Bridge and Tunnel Tolls and Fees
… Purpose To determine whether the Triborough Bridge and Tunnel Authority (TBTA) has taken action to … by TBTA related to cashless tolling at the Henry Hudson Bridge (HHB). The audit covers the period November 1, 2012 … vehicles per year and carries more traffic than any other bridge or tunnel authority in the nation. Toll revenues from …
https://www.osc.ny.gov/state-agencies/audits/2017/11/14/selected-aspects-collection-bridge-and-tunnel-tolls-and-feesSecurity and Effectiveness of the Department of Labor’s Unemployment Insurance System
… the Department of Labor’s (Department) Unemployment Insurance System is secure, operating effectively, and … and efficient operations. Key Findings The Unemployment Insurance System data has not yet been classified as required … Security Policy, even though 80 of the 83 unemployment insurance applications in use by the Department have been …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-department-labors-unemployment-insurance-systemSecurity and Effectiveness of Division of Criminal Justice Services’ Core Systems
… Coordinate with the Division to develop and regularly test a comprehensive disaster recovery plan. Other Related …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-division-criminal-justice-services-core-systemsElectronic Fund Transfer Instructions
… If you are unfamiliar with making electronic payments, contact your bank for guidance with the transaction. Bank JP … Account Name SNY BUREAU OF ABANDONED PROPERTY Routing Number 021000021 Account Number 573801479 Account Type … payment types are FINAL, ADDTL, AUDIT, ESTIM, INTPEN or TEST. FINAL represents a single payment for a final report. …
https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-fund-transfer-instructionsMiddletown No. 1 Fire District – Annual Financial Reports (2020M-160)
… the required annual financial reports with the Office of the State Comptroller (OSC). Key Finding The Treasurer did … the required annual financial reports with the Office of the State Comptroller OSC …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/middletown-no-1-fire-district-annual-financial-reports-2020m-160State Comptroller DiNapoli Releases Municipal Audits
… of the Village of Alfred , City of Batavia , Southern Tier East Regional Planning Development Board , Village of … $464,000 or an average of $42,000 each year. Southern Tier East Regional Planning Development Board – Board Oversight … of the Village of Alfred City of Batavia Southern Tier East Regional Planning Development Board Village of …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Lack of Oversight Hinders Home Meal Delivery Program for Vulnerable Seniors
… New York City’s Department for the Aging (DFTA) needs to do more to ensure the meals it provides to homebound seniors are prepared in sanitary conditions and are … trouble preparing their own meals. The city’s Department for the Aging is responsible for helping to ensure their …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-lack-oversight-hinders-home-meal-delivery-program-vulnerable-seniors