Search
Local Government Management Guide Reserve Funds
This guide describes the types of reserve funds that local governments and school districts can establish and maintain. In general, reserve funds have specific intended purposes and requirements as set forth in law.
https://www.osc.ny.gov/files/local-government/publications/pdf/reserve-funds.pdfDiNapoli Appoints Nelson Sheingold as Counsel to the Comptroller
… State Comptroller Thomas P. DiNapoli announced today that he … office, Sheingold served as chief counsel to the New York State Inspector General, with a focus on fraud and …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-appoints-nelson-sheingold-counsel-comptrollerTown of Ripley – Town Clerk Collections (2024M-139)
… manner. As a result, there was an increased risk for money to be lost or used for inappropriate purposes. In addition, …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139Notice of Reserve Funds
… Comptroller DiNapoli's Legislative Program Legislative … fiscal operations by requiring publication of reserve funds and reserves funded by resolution Memo Bill Text Status … fiscal operations by requiring publication of reserve funds and reserves funded by resolution …
https://www.osc.ny.gov/legislation/notice-reserve-fundsOpinion 89-29
… that bear on the issues discussed in the opinion. REAL PROPERTY -- Sale (authority of village to exchange … and conditions as shall be approved by such body, any real property owned by such... village ...; and any municipal corporation... may acquire or lease such real property as provided in this section. * * * [Emphasis …
https://www.osc.ny.gov/legal-opinions/opinion-89-29DiNapoli: New Law Makes It Easier for the Comptroller To Return Your Lost Money
… expedited payment program, which eliminates the need for persons and organizations to submit a claim for abandoned property of $250 or less that can be validated. … to thank Senator Sepúlveda and Assemblymember McDonald for their sponsorship, and Governor Hochul for signing this …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-new-law-makes-it-easier-comptroller-return-your-lost-moneyEfforts to Collect Tolls and Fees Using License Plate Images and Law Firms (Follow-Up) (2021-F-15) 30-Day Response
To determine the extent of implementation of the eight recommendations included in our initial audit report, Efforts to Collect Tolls and Fees Using Images and Law Firms (Report 2017-S-70).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21f15-response.pdfIncarcerated and Death Matches
… 215,000 claimants during the period January 2014 through February 2017. We matched the payments to the New York State … Under Custody files from September 2016 through March 2017. We also matched the payments to the Social … were either incarcerated or deceased. Based on the match results and our observations of the payment process, we …
https://www.osc.ny.gov/state-agencies/audits/2017/08/09/incarcerated-and-death-matchesComptroller DiNapoli Releases State Audits
… report issued in June 2013, determined that the majority of MTA bus drivers sampled met the requirements of Article … of Court Administration: Reporting on Foreclosure of Real Property Funds - Kings County (Follow-Up) (2015-F-18) An …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-state-auditsOpinion 2005-6
… on the prevention of teen “bullying”) STATE CONSTITUTION, ARTICLE VIII, §1, ARTICLE XI, §3; GENERAL MUNICIPAL LAW §95; … accruing to the private entity (see, e.g., Antonopoulou v Beame , 32 NY2d 126, 343 NYS2d 346; Schulz v Warren County … benefit to such institutions ( id .). In Allen , supra , a statute that required schools to loan textbooks to all …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6Comptroller DiNapoli and Mayor Brown Return Over $100,000 in Unclaimed Funds to Buffalo Residents
… Thomas P. DiNapoli today announced that $111,180 in unclaimed funds has been returned to Buffalo city residents since he … residents have claimed their funds, but $88 million in unclaimed funds, tied to persons with Buffalo addresses, …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-and-mayor-brown-return-over-100000-unclaimed-funds-buffalo-residentsAbout This Publication – World Trade Center Presumption
… This publication provides a general summary of benefits, rights and responsibilities, and is not a …
https://www.osc.ny.gov/retirement/publications/world-trade-center/about-publicationTier 6 Defined Contribution Plan Option
… employees of their right to join the Retirement System. In addition, you must report mandatory members to us, unless …
https://www.osc.ny.gov/retirement/employers/tier-6-defined-contribution-plan-optionWayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… and implemented needed remediation to reduce lead exposure in potable water outlets. Key Findings District officials … or implement needed remediation to reduce lead exposure in potable water outlets as required by New York State (NYS) … properly exempt 140 of the 379 (37 percent) water outlets in the District because they did not have a sampling plan to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024mDistribution of Utility Arrears in New York State
… utilities and small private gas companies. The PSC does not oversee PSEG rate cases and does not authorize cost recovery for this utility. “Share of …
https://www.osc.ny.gov/reports/distribution-utility-arrears-new-york-stateDiNapoli: State Agencies Persistently Late with Not-For-Profits Contracts
… A report released by New York State Comptroller Thomas P. DiNapoli found 50 percent of the contracts in 2019 between Not-for-Profit (NFP) … that after decades of the work, the prompt contracting problem has not been resolved and is actually going in …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-state-agencies-persistently-late-not-profits-contractsOpinion 95-23
… that bear on the issues discussed in the opinion. CLAIMS -- Audit (officer's statement based on review of … LAW, §118(1): The town board, or the town comptroller if claims are audited by the town comptroller, may, in … gave rise or origin to the claim may be based on that officers review of documentation presented in support of the …
https://www.osc.ny.gov/legal-opinions/opinion-95-23Opinion 94-19
… that the constitutional amendment anticipates prospective application to bonds issued on or after January 1, 1994. The …
https://www.osc.ny.gov/legal-opinions/opinion-94-19Opinion 89-2
… by or under the supervision of a physician or, in the case of a dental clinic or dental dispensary, of a dentist, …
https://www.osc.ny.gov/legal-opinions/opinion-89-2State Contract and Payment Actions in July
… Park in Niagara County. State University Construction Fund $31.7 million with Jemco Electrical Contractors for …
https://www.osc.ny.gov/press/releases/2021/08/state-contract-and-payment-actions-july