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Opinion 2009-2
… property in the area of the town outside of any villages. You ask whether the threshold in Town Law § 209-q (13) (a), … You ask whether the threshold in Town Law 209q 13 a which …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2-0Tax Check-off Funds
… reports relating to the use of such monies. Memo Bill Text Status …
https://www.osc.ny.gov/legislation/tax-check-fundsXIV.14.C Necessity for General Capital Assets Reporting – XIV. Special Procedures
… government-wide financial statements as required by GASBS 34. These assets are reported in a very similar manner to … governmentwide financial statements as required by GASBS 34 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14c-necessity-general-capital-assets-reportingTown of North Greenbush – Town Clerk (2017M-132)
… pdf ] Audit Objective Determine whether the Town of North Greenbush (Town) Town Clerk (Clerk) recorded, deposited, … Determine whether the Town of North Greenbush Town Town Clerk Clerk recorded deposited disbursed …
https://www.osc.ny.gov/local-government/audits/town/2022/04/15/town-north-greenbush-town-clerk-2017m-132Town of Rutland – Town Clerk/Tax Collector (2025M-19)
… remitted and reported all collections accurately and in a timely manner. Key Findings The Clerk did not always … deposit, remit and report all collections accurately and in a timely manner. For example: Due to deficiencies in the records, it is unclear whether eight recorded cash and …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19Opinion 91-40
… of period of entitlement); (rescheduling of work days to avoid conflict with military duty) MILITARY LAW, §242(5): (1) A municipal officer or employee is entitled to compensation for time spent on ordered … duty do not include at least 22 working days, the employee is entitled to paid leave while on ordered military duty …
https://www.osc.ny.gov/legal-opinions/opinion-91-40State Comptroller DiNapoli Report Details LIRR Delays in 2017
… incidents (Amtrak owns and operates Pennsylvania Station and the tunnels under the East River used by the … Most LIRR commuters (87 percent) travel to or from Penn Station in Manhattan’s central business district. Peak trains using Penn Station were 71 percent more likely to be late, canceled or …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-report-details-lirr-delays-2017DiNapoli Announces New $7 Million Investment in Northern Ireland
… million (£5 million) in Northern Ireland through the Bank of Ireland Kernel Capital Growth Fund (NI). The fund, managed … established in 2013 by Invest Northern Ireland and Bank of Ireland to assist Northern Ireland based SMEs to … years to come.” Welcoming the announcement, First Minister of Northern Ireland, Arlene Foster MLA said: “This …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-announces-new-7-million-investment-northern-irelandBoquet Valley Central School District – Procurement (2021M-132)
… report - pdf ] Audit Objective Determine whether Boquet Valley Central School District (District) officials procured … Determine whether Boquet Valley Central School District District officials procured …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/boquet-valley-central-school-district-procurement-2021m-132II.2 New York State Accounting Policies – II. New York State Financial Accounting
… The Constitution of the State of New York, Article V – The State Comptroller shall be required: … fiscal provisions for accounting for appropriations, state funds, and financial reporting. Sections 8, 8-A and 8-B …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii2-new-york-state-accounting-policiesImplementation of the Dignity for All Students Act (2016-S-28) 90-Day Response
We evaluated the steps the State Education Department has taken to ensure that school district policies and practices comply with the Dignity for All...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s28-response.pdfDiNapoli: SFY 2022-23 Tax Collections Outperform Projections; Fall Below Previous Year
… of 2022. “The financial position of the state remains on a solid footing, for now,” DiNapoli said. “While tax collections have exceeded …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-sfy-2022-23-tax-collections-outperform-projections-fall-below-previous-yearIV.3.C Federal Receipts – IV. Accounting Codes - Uses and Descriptions
… the table below as a Microsoft Excel file . Reporting Class SFS Account Description Federal Receipts 36101 Direct …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3c-federal-receiptsDiNapoli: 22 School Districts Designated in Fiscal Stress
… SY 2023-24, increasing $6.5 billion from $15.6 billion to $22.1 billion (and accounting for 44.6% of total revenues). A … to fiscal stress.” In addition, DiNapoli’s report found 22 districts to be chronically stressed, having been …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-22-school-districts-designated-fiscal-stressDiNapoli: Former Hannibal Fire Chief and Father Indicted for Allegedly Stealing Go-Kart Proceeds
… for allegedly stealing a total of nearly $14,500 from the fire company. “The Emmons allegedly cheated Hannibal … to build Hannibal Kartway. The Kartway was in operation from 2017 to 2022 and run by Chris Emmons, his family members and others. Proceeds from the sale of race registrations and pit fees were …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-former-hannibal-fire-chief-and-father-indicted-allegedly-stealing-go-kart-proceedsDiNapoli: Farms Generate $4.8 Billion for New York's Economy
… In addition, federal policies relating to visas and other immigration programs have increased restrictions on migrant …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-farms-generate-48-billion-new-yorks-economyCapital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… BOCES aid for their component districts for facility rental costs. This occurred because they improperly included total facility rental revenue received by BOCES without deducting portions … BOCES aid for their component districts for facility rental costs This occurred because they improperly included …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22Assessment of Costs to Administer the Workers’ Compensation Program for the Three State Fiscal Years Ended March 31, 2023 (2024-M-1) 180-Day Response
To ascertain the total expenses that the Workers’ Compensation Board (Board) incurred in administering the Workers’ Compensation Program (Program) for the 3 State Fiscal Years ended March 31, 2023.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24m1-response.pdfDiNapoli Releases Analysis of State Budget Financial and Capital Plans
… tax receipts and federal aid for the current fiscal year, but raises concerns about long-term balance, increasing debt … risks such as downturns in tax receipts and federal aid, but other, more unpredictable impacts on state revenues may … of dollars below baseline growth levels in coming years, but it is unclear how necessary savings might be achieved. …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-releases-analysis-state-budget-financial-and-capital-plansDiNapoli: Audit Finds More Than $16 Million in Medicaid Cost Savings
… whose expenses could have been covered by the federal Medicare program, according to an audit released today by … stay alive. Medicaid recipients with ESRD are eligible for Medicare coverage if they receive regular dialysis treatments … When Medicaid recipients with ESRD are also enrolled in Medicare, Medicare becomes the primary insurer. As a …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-audit-finds-more-16-million-medicaid-cost-savings