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Opinion 90-32
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … REFERENDUM -- Mandatory (need for upon construction of building for highway department purposes) -- Permissive … Whether a towns proposed expenditure of moneys in excess of $100000 to build a salt storage shed …
https://www.osc.ny.gov/legal-opinions/opinion-90-32Auburn Industrial Development Authority – Project Approval and Monitoring (2025M-15)
… the Auburn Industrial Development Authority (AIDA) Board and officials properly approve and monitor projects? Audit Period January 1, 2023 – February … Board (Board) is responsible for the general management and control of AIDA, including project approval and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2025/04/25/auburn-industrial-development-authority-project-approvalCoalition of 41 Investors Call on U.S. Companies to Oppose President Trump's Actions on Immigration
… a coalition of 41 investors today urged U.S. companies to oppose President Trump's repeated actions on immigration, which risk negative repercussions to our nation’s economy. "We're calling on American companies to embrace inclusive immigration policies and stand against …
https://www.osc.ny.gov/press/releases/2018/02/coalition-41-investors-call-us-companies-oppose-president-trumps-actions-immigrationColesville-Windsor Fire District – Board Oversight (2025M-74)
… Understanding the Audit Area The Board, being responsible for the general management and control of the District’s … District’s financial operations were adequately accounted for and reported. In addition, the District faced an … of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, please …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/colesville-windsor-fire-district-board-oversight-2025m-74Rochester Attorney Admits to Unlawfully Receiving Retirement Benefits
… and was prosecuted by Assistant U.S. Attorneys Michael Barnett and Cyrus P.W. Rieck. Since taking office in …
https://www.osc.ny.gov/press/releases/2018/04/rochester-attorney-admits-unlawfully-receiving-retirement-benefitsAdult Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program
To determine whether the Adult Career and Continuing Education Services Vocational Rehabilitation ACCESVR Supported Employment Program achieved its intended objectives namely to provide vocational rehabilitation supported employment services for individuals with a disability
https://www.osc.ny.gov/state-agencies/audits/2022/03/30/adult-career-and-continuing-education-services-vocational-rehabilitation-supportedMidway Fire District – Claims Auditing (2025M-143)
… audit of claims before directing the Treasurer to pay them. The District made 695 disbursements totaling …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/midway-fire-district-claims-auditing-2025m-143-0Village of Rhinebeck – Claims Auditing (2025M-147)
… 543 claims totaling $430,129 which included 124 credit card transactions totaling $15,517 and determined that the … $351,321. Specifically, the Board approved: 130 non-credit card claims totaling $264,582 and one credit card transaction totaling $1,406 without obtaining quotes in …
https://www.osc.ny.gov/local-government/audits/village/2026/05/15/village-rhinebeck-claims-auditing-2025m-147DiNapoli: Former Mahopac VFD Treasurer Sentenced After $5.6 Million Embezzlement
… charges arising out of his embezzlement of more than $5.6 million from the MVFD. State Comptroller Thomas P. DiNapoli said: "Michael Klein stole $5.7 million from the Mahopac VFD and community to buy yachts, … in the MVFD’s books. KLEIN embezzled more than $5.6 million by writing more than 275 checks over a period of more …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-former-mahopac-vfd-treasurer-sentenced-after-56-million-embezzlementTown of Greenville – Tax Collector (2020M-81)
… report - pdf ] Audit Objective Determine whether the Tax Collector properly recorded, deposited and remitted money in a timely manner. Key Findings The Tax Collector did not properly record or remit money in a timely manner. The Tax Collector’s records were insufficient to determine …
https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81West Seneca Fire District #4 – Procurement (2020M-52)
Determine if District officials are obtaining competitive pricing in compliance with the District’s procurement policy and General Municipal Law (GML).
https://www.osc.ny.gov/files/local-government/audits/pdf/west-seneca-district-4-2020-52.pdfXIV.3.C Distribution of STIP Investment Earnings – XIV. Special Procedures
… Earnings Each year the Enacted Budget includes new authorization for temporary loans in specific funds listed in … Each year the Enacted Budget includes new authorization for temporary loans in specific funds listed in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3c-distribution-stip-investment-earningsXIV.4.C Bank Account Reporting and Reconciliations – XIV. Special Procedures
… of the State Finance Law, the Commissioner of Taxation and Finance is required to publish in the State Register, on … New York State Register to ensure that all bank account and financial institution names are correctly shown. Updates … should be immediately reported to the Department of Tax and Finance – Division of the Treasury (DTF – Treasury). To …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4c-bank-account-reporting-and-reconciliationsDiNapoli: State Faces $34.3 Billion Cumulative Budget Gap Through State Fiscal Year 2029
… are projected to grow by $12.4 billion (9.3%) and General Fund disbursements by $16.8 billion (15.5%) in SFY … reductions recently enacted for federal fiscal year (FFY) 2025 and currently being negotiated for FFY 2026 in Congress … Analysis by the Office of the State Comptroller based on information currently available indicates the early impacts …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-faces-343-billion-cumulative-budget-gap-through-state-fiscal-year-2029DiNapoli: Federal Relief Funds Should Have Been Better Targeted to Communities Hardest Hit by COVID-19
… if the $27.6 billion paid directly to local governments nationwide under the Coronavirus Aid, Relief and Economic … spend their share of the CRF. As of June 30 (most recent nationwide data available), reported costs incurred and …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-federal-relief-funds-should-have-been-better-targeted-communities-hardest-hit-covid-19State Contract and Payment Actions in May
… payments. More information on these contracts and payments is available at Open Book New York . Major Contracts Approved …
https://www.osc.ny.gov/press/releases/2024/07/state-contract-and-payment-actions-mayState Contract and Payment Actions in October
… $1.1 million with Bunkoff General Contractors Inc. for window and door restoration at the Olana State Historical …
https://www.osc.ny.gov/press/releases/2024/12/state-contract-and-payment-actions-octoberOpinion 96-13
… 219-f provide for payment of service awards, but do not bar payment or provide for a reduction of payment in the …
https://www.osc.ny.gov/legal-opinions/opinion-96-13State Agencies Bulletin No. 1130
… Financial System, OSC and SFS are working together to test the transmission and processing of all files necessary … an Institution and an Administration payroll cycle. This test is being conducted in SFS’s production environment and is one component of a comprehensive test of the conversion from the Central Accounting System …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1130-payroll-processing-during-sfs-full-dress-rehearsalOpinion 88-4
… and Duties (providing refreshments to trainees at foster parent training session) MUNICIPAL FUNDS -- Appropriations … recognition of municipal service - refreshments to foster parent trainees) SOCIAL SERVICES LAW, §371; STATE … appropriate refreshments served to trainees at a foster parent training session are incidental to the foster parent …
https://www.osc.ny.gov/legal-opinions/opinion-88-4