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Opinion 90-61
… (authority to impose benefit assessments in water supply district) -- Water Supply Districts (authority to impose benefit assessments) WATER SUPPLY AND DISTRIBUTION -- Water Supply Districts … establishing and of operating and maintaining a town water supply district must be assessed only on an ad valorem basis …
https://www.osc.ny.gov/legal-opinions/opinion-90-61Archived: Legislative Session 2015 –2016
… of reserve funds and reserves funded by resolution Omnibus Technical Corrections – Signed into law on September 29, 2016 … of 2016 – A.7292-C (Farrell) / S.5601-C (Golden) – Makes technical changes relating to categorizing certain funds as … report regarding certain expenditures for indigent legal services with the State Comptroller. Tax Check-off Funds – …
https://www.osc.ny.gov/legislation/archived-legislative-session-2015-2016DiNapoli: Former Morley Fire Company Treasurer Ordered to Pay $50,000 for Theft of Public Funds
… that the former treasurer of the Morley Volunteer Fire Co., Cindi Perkins, was yesterday ordered to pay $50,000 in … that the former treasurer of the Morley Volunteer Fire Co Cindi Perkins was yesterday ordered to pay $50000 in …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-former-morley-fire-company-treasurer-ordered-pay-50000-theft-public-fundsOpinion 88-29
… mayor of a village, in his private capacity, purchases a parcel of land from the village industrial development agency … the mayor of a village in his private capacity purchases a parcel of land from the village industrial development agency …
https://www.osc.ny.gov/legal-opinions/opinion-88-29DiNapoli: Owner of Medical Transport Company Charged With Running Sham Transportation Service Scheme
… New York State Comptroller Thomas P. DiNapoli, Acting United States Attorney for the Northern District of New York John A. Sarcone III, and Acting Inspector General … New York State Comptroller Thomas P DiNapoli Acting United States Attorney for the Northern District of New York John A Sarcone III and …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-owner-medical-transport-company-charged-running-sham-transportation-service-schemeDiNapoli: Some NYC Schools Failing to Report Violent, Disruptive Incidents
… assault with a physical injury, for example: At IS 27 in Staten Island, a student pushed another male student over a desk … harassment, menacing, or bullying (no weapon) 10 140 111 29 Intimidation, harassment, menacing, or bullying (with …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-some-nyc-schools-failing-report-violent-disruptive-incidentsMajor Sources of American Recovery and Reinvestment Act Aid in New York State's School Districts, School Year 2009-10
Major Sources of American Recovery and Reinvestment Act Aid in New York State's School Districts, School Year 2009-10
https://www.osc.ny.gov/files/local-government/publications/excel/arradistrict.xlsBrookville Center for Children’s Services, Inc. – Compliance With the Reimbursable Cost Manual
… the costs reported by Brookville Center for Children’s Services, Inc. (Brookville) on its Consolidated Fiscal … authorized by SED to provide preschool special education services to children with disabilities between the ages of … counties refer students to Brookville and pay for their services using rates established by SED. Counties are …
https://www.osc.ny.gov/state-agencies/audits/2017/10/04/brookville-center-childrens-services-inc-compliance-reimbursable-cost-manualJustice Court Fund
… to the Office of the State Comptroller’s Justice Court Fund on a monthly basis. File your monthly report in Justice Court Fund Reporting (JCR) here: File Your Report Now Application Resources Other Resources Town and Village Court Revenue Report Contact Us JCR User Guide for Town and …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fundVillage of Palmyra - Justice Court Operations (2019M-202)
… receipts were collected, deposited, recorded, reported and remitted in a timely and accurate manner. Key Findings The Justice’s cash balances … June 30, 2019. There were seven old cases recorded in the accounting system dating back to the 1990s, with outstanding …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/01/17/village-palmyra-justice-court-operations-2019m-202DiNapoli: Former Town of Marion Court Clerk Sentenced to Jail, Ordered to Pay Over $59,000 in Restitution
… State Comptroller Thomas P. DiNapoli, Wayne County District Attorney Michael Calarco, and the New … continuing partnership in combating public corruption.” Wayne County Assistant District Attorney John Ferlicca said, … to this case, the State Comptroller’s Office, and the Wayne County District Attorney’s Office for their dedicated …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-former-town-marion-court-clerk-sentenced-jail-ordered-pay-over-59000-restitutionState Comptroller DiNapoli Releases Analysis of Enacted State Budget
… Fiscal Year (SFY) 2019-20 Enacted Budget includes actions to manage spending and generate nearly $1 billion in … revenue this year, while providing increased funding for education, health care and mass transit, according to a report released today by State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2019/04/state-comptroller-dinapoli-releases-analysis-enacted-state-budgetTown of Otselic – Selected Financial Operations (2012M-220)
… the Board’s oversight of selected financial activities for the period January 1, 2011, through June 4, 2012. … by a Town Board comprising the elected Town Supervisor and four elected Board members. The Town’s 2012 budgeted … of the Town’s financial operations – including maintaining accounting records and reports, collecting community …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-otselic-selected-financial-operations-2012m-220DiNapoli: Former Riverside Village Clerk Sentenced to Jail for $50K Theft
… Johnson pleaded guilty to grand larceny in Steuben County Court in March. DiNapoli’s audit and investigation found that …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-former-riverside-village-clerk-sentenced-jail-50k-theftAid and Incentives for Municipalities (AIM) and Temporary Municipal Assistance (TMA)
… there are changes to the AIM program. In State Fiscal Year 2026-27, New York’s cities, towns and villages will receive … Payment Months by Municipality [xlsx] (last updated July 2026) "Aid and Incentives for Municipalities: New York State's Local Revenue Sharing Program" [pdf] OSC, February 2022 …
https://www.osc.ny.gov/local-government/data/aid-and-incentives-municipalities-aim-and-temporary-municipal-assistance-tmaSelected Aspects of the Migrant Education Program
… the Department contracted for five State University of New York (SUNY) campuses and four Boards of Cooperative Education … to establish the Migrant Education Tutorial Services (METS) program teams, which deliver supplemental academic and …
https://www.osc.ny.gov/state-agencies/audits/2015/05/15/selected-aspects-migrant-education-programControls Over Capital Improvements at City-Owned Homeless Shelters
… determine whether the New York City Department of Homeless Services (DHS) has appropriate oversight and adequate … unit of the New York City Department of Social Services, is the primary agency responsible for providing transitional housing and services for eligible homeless families and individuals in …
https://www.osc.ny.gov/state-agencies/audits/2020/08/25/controls-over-capital-improvements-city-owned-homeless-sheltersTown of Danby – Audit Follow-Up (2022M-127-F)
… report – pdf] | [read complete 2022 report – pdf] Purpose of Review The purpose of our review was to assess the Town of Danby’s (Town’s) progress, as of August 2025, in … The purpose of our review was to assess the Town of Danbys Towns progress as of August 2025 in implementing …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-danby-audit-follow-2022m-127-fApplying for Benefits – Article 14 Benefits
… Retirement System benefits, you must file the appropriate application form with the Office of the State Comptroller in a timely … date it was mailed. To meet a filing deadline (such as an application for retirement benefits or an option election …
https://www.osc.ny.gov/retirement/publications/1644/applying-benefitsState Comptroller DiNapoli Releases Municipal Audits
… Onondaga County Probation Department , Town of Skaneateles and the City of Tonawanda . "In today's fiscal climate, budget transparency and accountability for our local communities is a top … priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-audits-0