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Opinion 93-9
… moneys, or any interest earned thereon, to provide college scholarships to disabled or indigent volunteer firefighters and their families. The scholarships must be available to all firefighters for whose … earned thereon, for the purpose of providing college scholarships to high school seniors whose parents are members …
https://www.osc.ny.gov/legal-opinions/opinion-93-9DiNapoli: Many Homeless Shelters in Poor Condition
… or uninspected fire extinguishers; missing or disabled smoke detectors; no carbon monoxide detector; portable heaters in … auditors found candles and space heaters in use, disabled smoke and carbon monoxide detectors, missing outlet covers, …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-many-homeless-shelters-poor-conditionOpinion 93-17
… claims against such a school district, or awards or sums payable by such a school district pursuant to a … if the amounts needed to pre-pay the contributions are "sums" payable pursuant to an administrative or quasi-judicial … or settled claims" and "awards" precede the term "sums" in section 37.00(a)(3) and all connote to varying …
https://www.osc.ny.gov/legal-opinions/opinion-93-17Opinion 91-3
… OF HIGHWAYS -- Powers and Duties (control of highway equipment) TOWN BOARD -- Powers and Duties (management, custody and control of town property) HIGHWAY LAW, §142(2); TOWN LAW, §§32(1), 64(3): The town … and exclusive authority over the vehicles used by the highway department. Both the town board and the highway …
https://www.osc.ny.gov/legal-opinions/opinion-91-3Comptroller DiNapoli Releases Municipal Audits
… or make regular bank deposits for money collected from the soccer concession stand. Longwood Public Library – Bank …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-0Sexual Harassment Policy for the Office of the State Comptroller
… Introduction The Office of the State Comptroller (OSC) is committed to maintaining a … free from sexual harassment. Sexual harassment is a form of workplace sex discrimination. All employees are required … harassment in the workplace. This Policy is one component of OSC’s commitment to a discrimination-free work …
https://www.osc.ny.gov/sexual-harassment-policyAbout an Employer’s Role – What Every Employer Should Know
… What every employer should know about NYSLRS and what it means to participate as an employer …
https://www.osc.ny.gov/retirement/employers/partnership/about-employers-roleCaledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
… [read complete report – pdf] Audit Objective Did the Caledonia Fire … totaled $174,302 from January 1, 2023 through May 31, 2024. Audit Summary The Board did not provide adequate … Ensure that the financial review committee conducted an annual review of the Treasurer’s financial records or that …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025mMohawk Valley Faces Challenges But Bright Spots Exist
New Yorks Mohawk Valley region faces economic challenges and population losses but job increases in health care and some manufacturing sectors and efforts to revitalize downtown districts are positive developments according to a report released today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2018/07/mohawk-valley-faces-challenges-bright-spots-existSuffern Central School District - Financial Condition (2019M-145)
… last five years, budgeted expenditures were overestimated by a total of $16.4 million leading to $13.1 million of the … being used. The tax certiorari reserve may be overfunded by $13.4 million based on past settlement rates. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145Opinion 88-16
… §8012(b)(1); COUNTY LAW, §650: A sheriff is entitled to poundage fees on income executions amounting to 5% of the principal and interest collected. Poundage is collected in addition to principal and interest, and should be withheld from each … of computing interest on income executions served pursuant to section 5231 of the Civil Practice Law and Rules CPLR …
https://www.osc.ny.gov/legal-opinions/opinion-88-16Opinion 91-32
… Manhattan and Bronx Surface Transit Operating Authority , 21 Misc 2d 162, 163, 364 NYS2d 274, 275-276). Accordingly, …
https://www.osc.ny.gov/legal-opinions/opinion-91-32Stay Informed – World Trade Center Presumption
… retirement news. Like us on Facebook and follow us on Twitter for quick tips and updates on a variety of …
https://www.osc.ny.gov/retirement/publications/world-trade-center/stay-informedStay Informed – State Police Plan
… retirement news. Like us on Facebook and follow us on Twitter for quick tips and updates on a variety of retirement …
https://www.osc.ny.gov/retirement/publications/1518/stay-informedDiNapoli Op-Ed in Crain's New York Business
… Crain’s New York Business published an op-ed from New York State Comptroller … on the need for greater transparency and accountability in budgeting for the use of federal relief funds. The full … received more money than they sent to Washington, D.C., in taxes in federal fiscal year 2020. It was true even for …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-op-ed-crains-new-york-businessDiNapoli: New Jersey Man Pleads Guilty to Embezzling From a Decedent's Estate for Which He Was Court-Appointed Administrator
… for the Southern District of New York, Geoffrey S. Berman and Philip R. Bartlett, Inspector-in-Charge of the New York … administrator. "Administrators should protect an estate and serve its heirs, not steal from them," DiNapoli said. … investigation. I thank both U.S. Attorney Geoffrey Berman and the U.S. Postal Inspection Service for their …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-new-jersey-man-pleads-guilty-embezzling-decedents-estate-which-he-was-court-appointedAnnual Financial Report
… Report (AFR) Application Resources AFR Training Summary of AFR Changes Contact Us Enrollment Instructions [pdf] Notes … User Manual [pdf] Validation Rules User Manual [pdf] Chart of Accounts Lookup Accounting and Reporting Manuals (ARMs) … User Manual in the Applications Resources section of this webpage. You may also contact our office at …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-reportWainscott Common School District - Financial Condition (2018M-237)
… Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wainscott-common-school-district-financial-condition-2018m-237Opinion 92-44
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Law, §207-m) GENERAL MUNICIPAL LAW, §207-m: The chief of police of a city, who is the permanent full-time head of … Whether pursuant to General Municipal Law 207m the chief of police of a city who is the permanent fulltime head of the …
https://www.osc.ny.gov/legal-opinions/opinion-92-44True North Rochester Preparatory Charter School - Financial Oversight (2019M-206)
… report - pdf] Audit Objective Determine if the Board and School officials adequately monitor School financial operations. Key Findings The Board: Failed … of the charter management organization (Company). School officials did not: Ensure the Company provided all of …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019m