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Opinion 91-31
… generally prohibits persons owning or having custody of a dog within the county from permitting a dog not actively immunized from rabies to be at large. In addition, pursuant to section 2142, any dog found at large in violation of section 2140 may be seized …
https://www.osc.ny.gov/legal-opinions/opinion-91-31DiNapoli: Audit Questions Payments Made to Supportive Housing Provider
… claimed nearly $7.8 million in expenses to provide 708 beds for program clients in Albany, Dutchess, Orange, Otsego, …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-questions-payments-made-supportive-housing-providerDiNapoli: State Budget Boosts Education Aid and Enacts Paid Family Leave but Falls Short on Ethics Reform and Transparency
… $1.4 billion increase in school aid, as well as increases to the minimum wage and phased-in personal income tax cuts for most taxpayers, but adds to state debt and shifts significant spending off-budget and to authorities, according to a report released today by State …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-state-budget-boosts-education-aid-and-enacts-paid-family-leave-falls-short-ethics-reform-andDiNapoli Audit Finds Lapses in Treatment Under Kendra's Law
… have been scheduled for the following week, was not. On the day it should have taken place, the individual was arrested for homicide. OMH only found out afterwards when … Significant events can include becoming homeless, being arrested or incarcerated, and refusing court-ordered …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-audit-finds-lapses-treatment-under-kendras-lawDiNapoli: 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 York State Police today announced that the former court clerk for the Town of Marion, Eileen Steurrys, was sentenced today to serve six … State Comptroller Thomas P DiNapoli Wayne County District Attorney Michael Calarco and the New York …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-former-town-marion-court-clerk-sentenced-jail-ordered-pay-over-59000-restitutionDiNapoli Says Wall Street May Still Have a Good Year Given Strong Start
… by the results of the broker/dealer operations of New York Stock Exchange member firms. Weakness in the global economy, …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-says-wall-street-may-still-have-good-year-given-strong-startIII.2 SFS Policies – III. Statewide Financial System (SFS)
… To prescribe such methods of accounting as are necessary for the performance of the foregoing duties.” Guide to … to prescribe such methods of accounting as are necessary for the performance of the foregoing duties …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii2-sfs-policiesII.2 New York State Accounting Policies – II. New York State Financial Accounting
… to prescribe such methods of accounting as are necessary for the performance of the foregoing duties. The State … Law provides more detailed general fiscal provisions for accounting for appropriations, state funds, and financial reporting. … 3 to prescribe such methods of accounting as are necessary for the performance of the foregoing duties …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii2-new-york-state-accounting-policiesDiNapoli: 2020-21 Tax Revenues $3 Billion Over Projections
… better than anticipated,” DiNapoli said. “We face a long road to recovery, and the state’s economy still faces serious …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-2020-21-tax-revenues-3-billion-over-projectionsNew York City Bike Share Program – Oversight of Revenue Collection and Monitoring
… (DOT) collects selected revenues from the New York City Bike Share program as required by the terms of the agreement. … About the Program In 2013, DOT launched the New York City Bike Share program, which is part of a public-private … of this report, this program is referred to as Citi Bike. The program is operated by the vendor, and DOT is …
https://www.osc.ny.gov/state-agencies/audits/2025/12/24/new-york-city-bike-share-program-oversight-revenue-collection-and-monitoringUnified Court System Bulletin No. UCS-322
… Purpose The purpose of this bulletin is to introduce a new Action Reason code to … receive a salary reconstruction due to the reintroduction of Longevity Steps for CSEA, Management Confidential (MC) and unrepresented employees of the Unified Court System beginning in April 2023 and to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-322-reintroduction-unified-court-system-csea-longevity-stepsNew York’s Economy and Finances in the COVID-19 Era
… Subscribe for Latest Updates The State Comptroller’s office is committed to … in a Time of Crisis Subscribe for Latest News and Updates …
https://www.osc.ny.gov/reports/covid-19-september-2-2020Town of Clermont – Transparency of Fiscal Activities (S9-25-27)
… [read complete report – pdf] Audit Objective Did the Town of Clermont (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … Did the Town of Clermont Town Board Board conduct or provide for an annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/10/town-clermont-transparency-fiscal-activities-s9-25-27West Sparta Independent Volunteer Fire Department Company Number 1, Inc. – Board Oversight (2025M-44)
… reports. From January 1, 2023 through December 31, 2024, the Department’s disbursements totaled $260,823 and … the Department’s annual U.S. Internal Revenue Service (IRS) 990 form. 3 However, neither the Treasurer nor accountant …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/08/29/west-sparta-independent-volunteer-fire-department-companyRochester Prep Charter School 3 – IT Asset Management (2025M-36)
… report – pdf] Audit Objective Did Rochester Prep Charter School 3 (School) officials appropriately track, inventory and … These assets can make up a significant portion of a school’s IT asset inventory, in both value and quantity. The … School officials did not appropriately track inventory and …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/08/29/rochester-prep-charter-school-3-it-asset-management-2025m-36Otisco Fire District – Financial Activities (2025M-42)
… 1 Otisco Fire District - Financial Operations (2016M-415) … /2017/02/17/otisco-fire-district-financial-operations-2016m-415 2 Otisco Fire District - Audit Follow-Up (2016M-415-F) … otisco-fire-district-audit-follow-2016m-415-f …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/08/01/otisco-fire-district-financial-activities-2025m-42School Districts – Lead in Water: Testing and Reporting (2025-MS-2)
… school year: Developed and maintained a sampling plan to identify all water outlets for sampling or exemption, … which water outlets they exempted from sampling and how they were secured against use and also which outlets exceeded the lead action level and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/31/school-districts-lead-water-testing-and-reporting-2025-ms-2Town of Palermo – Transparency of Fiscal Activities (S9-25-22)
… Town of Palermo (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) … (AFR) with the Office of the State Comptroller (OSC) as required? Audit Period January 1, 2024 – April 30, 2025 We … Audit Summary The Board did not conduct or provide for an annual audit of the Supervisor’s financial records and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/01/30/town-palermo-transparency-fiscal-activities-s9-25-22Town of Marathon – Transparency of Fiscal Activities (S9-25-21)
… [read complete report – pdf] Audit Objective Did the Town of Marathon (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? Audit Period …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/13/town-marathon-transparency-fiscal-activities-s9-25-21Town of Coventry – Transparency of Fiscal Activities (S9-25-32)
… corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this … of GML. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit … the draft audit report. We encourage the Board to make the CAP available for public review in the Town Clerk’s office. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/13/town-coventry-transparency-fiscal-activities-s9-25-32