Search
Opinion 91-53
… members who do not have such additional assignments. The salary fixed, however, may not exceed the amount set forth in … may be paid an additional salary to act as "project coordinator" of the town's re-evaluation project. Town Law, … would also hold a separate town position as "project coordinator", we again suggest you contact the Attorney …
https://www.osc.ny.gov/legal-opinions/opinion-91-53XI.18.F The Iran Divestment Act of 2012 – XI. Procurement and Contract Management
… The Iran Divestment Act of 2012 (Act) imposes limitations on … engaged in investment activities in the energy sector of Iran. For commodities, services, construction and printing … by the contractor with respect to investment activities in Iran. According to the Act, a person engages in investment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18f-iran-divestment-act-2012DiNapoli: New York’s Workforce Development Programs Lack Governance and Coordination
… Local Workforce Development Boards (LWDBs) and 95 One-Stop Career Centers, offers WFD programs and services to address … availability, and the number of potential users per career center as potential barriers to accessing WFD programs … public transportation concerns as inhibiting access to WFD opportunities and services. Nine plans, covering 17 counties, …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-new-yorks-workforce-development-programs-lack-governance-and-coordinationState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Berkshire , Bethlehem Public Library , Town of Cherry Valley , City of Cohoes , Town of Deerpark , Town … Town of Berkshire Bethlehem Public Library Town of Cherry Valley City of Cohoes Town of Deerpark Town of …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… the board did not perform adequate annual audits. Village of Skaneateles – Claims Auditing (Onondaga County) While the … not adequately supported or were paid without approval. Of the 348 claims reviewed totaling approximately $2 million, … properly approved, supported and for appropriate purposes. Of the 136 charges totaling $70,570 reviewed: 86 charges …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Opinion 88-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. SEWER DISTRICTS -- Construction (inclusion of park facilities as district expenses) PARK DISTRICTS -- … Whether construction costs of park facilities may be included as a part of the expense …
https://www.osc.ny.gov/legal-opinions/opinion-88-22Opinion 90-51
… revenues for establishment of an enhanced emergency telephone service) COUNTY LAW, §§300, 301, 303, 305, 307, … the telecommunication equipment and the telephone services necessary to establish and provide an enhanced 911 … been advised that the role of the consultant would be to number the parcels of real property within the county for …
https://www.osc.ny.gov/legal-opinions/opinion-90-51NY ABLE Program Helps New Yorkers With Disabilities and Their Families Cover Costs
… maintain their health, independence and quality of life. New York State Comptroller Thomas P. DiNapoli, … families and individuals with disabilities some peace of mind as they plan for the future," DiNapoli said. … into law in December 2015. The bill authorized the Office of the State Comptroller to administer NY ABLE. DiNapoli’s …
https://www.osc.ny.gov/press/releases/2017/10/ny-able-program-helps-new-yorkers-disabilities-and-their-families-cover-costsBrownfield Cleanup Program
… whether the Department of Environmental Conservation (DEC) is effectively administering and monitoring the … where a hazardous substance is present at levels exceeding DEC cleanup standards or other health-based or environmental … are more than 450,000 brownfields in the United States. DEC’s Brownfield Cleanup Program (Brownfield Program) was …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/brownfield-cleanup-programDiNapoli: NYC Budget Increases Transparency, Reveals Structural Gaps
… and affordability, according to a report released today by State Comptroller Thomas P. DiNapoli. “New York City’s … Transportation Authority (MTA). The city’s stated out-year gaps now total a combined $20.5 billion from FY 2028 … suggested raising the personal income tax rate on those who earn $1 million or more and increase corporate …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-nyc-budget-increases-transparency-reveals-structural-gapsPlattekill Library – Budgeting Practices (2017M-95)
… The Plattekill Library is a public library located in the Town of Plattekill in Ulster County. The Library, which provides library … underestimated revenues and overestimated expenditures in its budgets over the past four years. The Library …
https://www.osc.ny.gov/local-government/audits/library/2017/09/08/plattekill-library-budgeting-practices-2017m-95Town of Penfield – Physical Accessibility to Programs and Services (S9-24-39)
… physical accessibility for the 58 components identified in this report. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-penfield-physical-accessibility-programs-and-services-s9-24-39Town of Maine – Justice Court Operations (2016M-358)
… Purpose of Audit The purpose of our audit was to review the internal controls over the … 1, 2015 through August 5, 2016. Background The Town of Maine is located in Broome County and maintains a Justice … Town of Maine Justice Court Operations 2016M358 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/22/town-maine-justice-court-operations-2016m-358CUNY Bulletin No. CU-117
… Purpose To explain the procedures for processing the June Uniform … Earnings End Date: 06/14/01 Earn Code: UA6 Amount: Amount to be paid Payroll Register and Employee's Check/Advice The … Questions regarding this bulletin may be directed to the University Manager of Payroll Systems and Operations …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-117-june-2001-uniform-allowance-paymentCity of Cohoes – Physical Accessibility to Programs and Services (S9-24-26)
… City facilities. Specifically: 25 components at the City Hall, such as accessible entrances to restrooms and …
https://www.osc.ny.gov/local-government/audits/city/2025/02/14/city-cohoes-physical-accessibility-programs-and-services-s9-24-26Total Spending – 2023 Financial Condition Report
… Comparing spending to revenue provides an indication of the State’s ability to support continuing programs. State … on a cash basis. See Appendices 1 and 2 for a breakdown of State spending by major service function and funding … five years. Growth in State Spending Has Exceeded the Rate of Inflation Over the Past Five Years Compared to the prior …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-spendingTotal Spending – 2021 Financial Condition Report
… Comparing spending to revenue provides an indication of the State’s ability to support continuing programs. State … on a cash basis. See Appendices 1 and 2 for a breakdown of State spending by major service function and funding … five years. Growth in State Spending Has Exceeded the Rate of Inflation Over the Past Five Years Compared to the prior …
https://www.osc.ny.gov/reports/finance/2021-fcr/total-spendingTotal Spending – 2022 Financial Condition Report
… Comparing spending to revenue provides an indication of the State’s ability to support continuing programs. State … a cash basis. See Appendices 1 and 2 for a breakdown of State spending by major service function and funding … five years. Growth in State Spending Has Exceeded the Rate of Inflation Over the Past Five Years Compared to the prior …
https://www.osc.ny.gov/reports/finance/2022-fcr/total-spendingIV.3 Overview – IV. Accounting Codes - Uses and Descriptions
… a variety of taxes, Federal grants, fees, fines, receipts for State-provided services, and other miscellaneous … to provide essential information that can be used for financial reporting and analytical purposes, and to … with the account code, to provide a lower level of detail for reporting and analysis. The following major classes of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overviewVillage of Canajoharie – Procurement (2015M-36)
… bid laws are adhered to when purchasing goods or entering public works contracts in excess of the threshold established …
https://www.osc.ny.gov/local-government/audits/village/2015/06/15/village-canajoharie-procurement-2015m-36