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Opinion 96-21
… issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Beach Erosion Control Districts (increase or improvement of … destroyed or worn-out facilities or appurtenances by beach erosion control district) TOWN LAW, §§198(10-a), … the installation of a sand-filled geotube at a town-owned beach in a town beach erosion control district which was …
https://www.osc.ny.gov/legal-opinions/opinion-96-21Opinion 91-59
… -- Exempt Volunteer Firemen's Benevolent Association (need to be member of association to receive benefits); (use of money for retirement and death … of Hicksville may expend foreign fire insurance tax moneys to provide death benefits to family members of deceased …
https://www.osc.ny.gov/legal-opinions/opinion-91-59Opinion 2004-5
… This opinion represents the views of the Office of the State Comptroller at the time it was … tax monies may not be expended to purchase annuities for the benefit of members of a volunteer fire company. You … insurance tax monies may be expended to purchase annuities for the benefit of members of a volunteer fire company. The …
https://www.osc.ny.gov/legal-opinions/opinion-2004-5Opinion 94-22
… control and expenditure of) -- District Management Association (contract for services with) MUNICIPAL FUNDS -- Custody of (turning over to not-for-profit association) GENERAL MUNICIPAL LAW, §§980-j, 980-l: Charges … expended by, the town, not the district management association. The district management association, however, …
https://www.osc.ny.gov/legal-opinions/opinion-94-22Opinion 91-44
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … of a board of fire commissioners of a fire district may not be provided health insurance through the State health insurance plan at the expense of the district. You ask whether a member of the board of fire commissioners …
https://www.osc.ny.gov/legal-opinions/opinion-91-44Mitchell Lama Applicants Charged $200 for Virtually No Chance of Apartment in Their Lifetime
… Despite waiting lists for Mitchell Lama apartments being very long and turnover very slow, some … six lotteries for applicants to get on waiting lists for apartments in 2013, 2016 and 2017, collecting over $200,000 … in fees from 1,002 applicants. They awarded just 23 apartments. Another 29 people on the waiting lists asked to …
https://www.osc.ny.gov/press/releases/2019/12/mitchell-lama-applicants-charged-200-virtually-no-chance-apartment-their-lifetimeLocal Government – 2021 Financial Condition Report
… Real Property Taxes and Sales Taxes Are Major Local Revenue Sources Real property taxes remain the single largest source of local government revenue in the State, accounting for $36.6 … or 43 percent, of the $85 billion in total revenue from local fiscal years ending in 2019 (not including New York …
https://www.osc.ny.gov/reports/finance/2021-fcr/local-governmentMarketing Service Performance Monitoring
… to promote travel, tourism, and business investment. In support of these programs, ESD awarded a contract in December 2011 to BBDO USA LLC (BBDO) for an amount not to … the Office of the Attorney General to ensure that it was in proper form and included all provisions mandated by law, …
https://www.osc.ny.gov/state-agencies/audits/2015/05/11/marketing-service-performance-monitoringOversight of Adult Protective Services Programs
… (APSNet) for New York City referrals and Adult Services Automation Project (ASAP) for ROS referrals. According to …
https://www.osc.ny.gov/state-agencies/audits/2021/11/17/oversight-adult-protective-services-programsHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs
… This audit covers the period from April 2017 through June 2022. About the Program HCR is the State’s affordable housing … this assistance. Between April 1, 2017 and June 6, 2022, HUD allocated over $244 million in CDBG funds to HCR, … for new safety protocols. However, as of June 9, 2022 – more than 2 years after the start of the pandemic – …
https://www.osc.ny.gov/state-agencies/audits/2022/09/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingUnified Court System Bulletin No. UCS-137
… paid in April 2008 Affected Employees Employees in the following bargaining units who received a 2008 Longevity … The report will be sorted by DeptID and then by employee name, in alphabetical order. Fields on the report include … If the agency has made an effort to deliver the check to the employee but the check has been returned and is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-137-april-2008-retroactive-judicial-longevity-bonus-jlo-adjustmentTown of Oxford – Financial Condition (2024M-135)
… and plan the Town’s financial condition? Audit Period January 1, 2019 – December 31, 2023. We extended our audit period back to December 31, 2007 … fund, town-wide (highway fund TW) began the 2024 fiscal year with a combined $206,637 fund balance deficit. Also, the …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135Village of Asharoken – Claims Audit and Treasurer's Duties (2025M-82)
… [read complete report – pdf] Audit Objective Did the Village of Asharoken (Village) Board of Trustees (Board) ensure that non-payroll disbursements were properly audited and the Village Treasurer’s (Treasurer) financial duties were … Did the Village of Asharoken Village Board of Trustees Board …
https://www.osc.ny.gov/local-government/audits/village/2026/03/06/village-asharoken-claims-audit-and-treasurers-duties-2025m-82City of Mechanicville – Procurement (2025M-60)
… [read complete report – pdf] Audit Objective Did City of Mechanicville (City) officials procure goods and services in accordance with the City’s procurement policy, statutory requirements and … 2022 – September 30, 2024 Understanding the Audit Area One of the best methods for helping ensure that goods and …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-procurement-2025m-60DiNapoli: Wall Street Bonuses Declined in 2010
… This video tells the story Cash bonuses paid to New York City securities … in 2010, about one third less than paid out in 2007 before the financial crisis, according to an estimate released today by State Comptroller Thomas P. DiNapoli. The decline in the cash bonus pool reflects changes adopted …
https://www.osc.ny.gov/press/releases/2011/02/dinapoli-wall-street-bonuses-declined-2010State Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Town of Oxford – Procurement (Oswego County) Town officials did not always use a competitive process when purchasing goods or services, as required. Of the … have made financial decisions with inaccurate and out-of-date financial information. Auditors also found the cash …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… Financial System Asset Management Module (SFS AM) to house and maintain capital asset information in a single … and Operations Practices (Follow-Up) (2024-F-15) Charge NY 2.0, a successor to the Charge NY program, aimed to install 10,000 public electric vehicle …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-auditsDiNapoli Op Ed in Times Union
… The Times Union published an op ed by New York State Comptroller … is using AI responsibly, ethically and transparently. Times Union Op Ed Commentary: New York Needs Better … The Times Union published an op ed by New York State Comptroller …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-op-ed-times-unionState Comptroller DiNapoli's Annual Report on MTA Debt Highlights Progress on Capital Investments and Debt Management
… becomes entangled in federal politics or delayed, it could force the MTA into making hard choices between increasing its …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapolis-annual-report-mta-debt-highlights-progress-capital-investments-and-debtTown of Denmark – Claims Auditing (2026M-32)
… [read complete report – pdf] Audit Objective Did the Town of Denmark (Town) Board (Board) properly audit and approve … – January 21, 2026 Understanding the Audit Area The audit of claims is often the last line of defense in preventing unauthorized, improper or fraudulent …
https://www.osc.ny.gov/local-government/audits/town/2026/06/26/town-denmark-claims-auditing-2026m-32