Search
State Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Town of Barrington , Village of Homer , Plattekill Library , Town of Scriba and the … P DiNapoli today announced his office completed audits of Town of Barrington Village of Homer Plattekill Library …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-auditsServen Volunteer Fire Company – Board Oversight (2024M-97)
… on charges of grand larceny for allegedly stealing from the Hose Company. In July 2024, the former Chief pleaded …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/serven-volunteer-fire-company-board-oversight-2024m-97Opinion 97-13
… or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award … taken during the suspension. A volunteer firefighter in a fire district fire department may not be granted points … commissioners. You ask whether a volunteer firefighter in a fire district fire department may earn points toward a …
https://www.osc.ny.gov/legal-opinions/opinion-97-13Internal Control System Components
… period January 1, 2013 through May 21, 2015. Background In 1987, the Legislature passed the New York State … control, and issuing the Standards for Internal Control in New York State Government (Standards). The Standards form the minimum expectations for internal control in State agencies and public authorities, and provide …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/internal-control-system-componentsDiNapoli Offers Proposal to Encourage Better Local Government Budgeting
… of multi-year budget plans. “Long-term budget planning is vital to the fiscal health of our localities,” said … long-term budget planning. Multiyear financial planning is a tool that will enable these entities to develop revenue … of their fiscal decisions over time. They can then decide what program funding choices to make in advance, avoiding the …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-offers-proposal-encourage-better-local-government-budgetingNYS Common Retirement Fund Reports Second Quarter Results
… of 96.1 percent is one of the strongest in the nation, behind only Wisconsin, South Dakota and Tennessee. DiNapoli …
https://www.osc.ny.gov/press/releases/2019/11/nys-common-retirement-fund-reports-second-quarter-resultsUCP of Niagara County dba Empower – Compliance With the Reimbursable Cost Manual (2023-S-3)
To determine whether the costs reported by United Cerebral Palsy Association (UCP) of Niagara County dba Empower (Empower) on its Consolidated Fiscal Reports (CFR) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s3.pdfOysterponds Union Free School District - Financial Management (2019M-217)
… limit. Moreover, when unused appropriated fund balance is added back, unassigned fund balance exceeds the statutory … the practice of appropriating fund balance that is not needed or used to fund operations. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217DiNapoli Announces Sale of $916 Million State of New York General Obligation Refunding Bonds
… of the State of New York on October 28, 2019, as set forth in the Notice of Sale published in The Bond Buyer on October 22, 2019. The bonds will be … spending, the state's 160,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-sale-916-million-state-new-york-general-obligation-refunding-bondsNY ABLE Program Helps New Yorkers With Disabilities and Their Families Cover Costs
… discussed the program today at a press conference in Albany. "This program offers families and individuals … benefits." The NY ABLE legislation was signed into law in December 2015. The bill authorized the Office of the State … provides us with a real opportunity to make a difference in the lives of people with disabilities. Thank you to …
https://www.osc.ny.gov/press/releases/2017/10/ny-able-program-helps-new-yorkers-disabilities-and-their-families-cover-costsOpinion 90-9
… or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- Audit (scope of village auditor's … certification) LOCAL LAWS -- Preemption (matters contained in article 5 of Village Law) VILLAGE BOARD -- Powers and … 5-532; MUNICIPAL HOME RULE LAW, §10(1)(ii)(e)(3): In a village which has established the office of village …
https://www.osc.ny.gov/legal-opinions/opinion-90-9Violating the Terms of a DRO – Divorce and Your Benefits
… If NYSLRS has a DRO on file that requires a member to elect a specific … and name the ex-spouse as beneficiary, the terms of that DRO will supersede any other designation. Problems can occur when a DRO is not on file at the time of a member’s retirement. If … ends Guide to Domestic Relations Orders Violating a DRO …
https://www.osc.ny.gov/retirement/members/divorce/violating-terms-droDiNapoli Expands State Pension Fund's In-State Investment Program
… New York Credit Small Business Investment Company (SBIC) Fund to provide credit financing to eligible companies and deliver attractive returns to the state pension fund. New York’s $184.5 billion state pension fund, the third … New York Credit Small Business Investment Company SBIC Fund to provide credit financing to eligible companies and …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-expands-state-pension-funds-state-investment-programOpinion 89-48
… or statutory amendments that bear on the issues discussed in the opinion. COUNTY CLERK -- Powers and Duties (custody of … for work performed and/or materials provided in connection with the improvement of real property are held in the physical custody of the county clerk and are indexed …
https://www.osc.ny.gov/legal-opinions/opinion-89-48Opinion 93-32
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Financial Disclosure … LAW, §§33, 34, 811, 813; PUBLIC OFFICERS LAW, §§87, 89: In connection with an examination into the accounts and … local board of ethics by municipal officers and employees in accordance with the requirements of General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-93-32Fairview Fire District – Audit Follow Up (2009M-211-F)
… to assess the District’s progress, as of September 2014, in implementing our recommendations in the audit report released in March 2010. Background The Fairview Fire District is …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/fairview-fire-district-audit-follow-2009m-211-fAccounting for Capital Projects
Dealing with capital projects is often a source of confusion for local officials. In this session, we will review some of the important steps in planning a capital project and focus on proper accounting treatment.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-capital-projects-071724.pdfOpinion 90-51
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (use of … and may not be paid for with surcharge funds. This is in reply to your letter inquiring about the use of … County Law (§300, et seq .), to fund certain activities in relation to the county's proposed installation and …
https://www.osc.ny.gov/legal-opinions/opinion-90-51Hudson City School District – Audit Follow-Up (2010M-142-F)
… September 2010. Background The Hudson City School District is located in Columbia County. The District is governed by the Board of Education which comprises seven … the recommendations in the report, the District is forgoing potential revenue. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/hudson-city-school-district-audit-follow-2010m-142-fAccess Controls and Vulnerability Management
… the details of these findings with three recommendations in a separate, confidential report to the HRVG officials for … Implement the three recommendations included in our confidential preliminary report. …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/access-controls-and-vulnerability-management