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Opinion 90-32
… of bonds for the construction of improvements required to comply with an enforceable determination of the Department … of Environmental Conservation would not be subject to a referendum. A resolution authorizing an expenditure of … construction of a town salt storage shed is not subject to referendum under either Town Law, §§81 and 220, or Highway …
https://www.osc.ny.gov/legal-opinions/opinion-90-32Town of German Flatts - Financial Condition and Conflict of Interest (2019M-222)
… financial condition. The combined fund balance of the four main operating funds declined $144,719, from a $57,650 …
https://www.osc.ny.gov/local-government/audits/town/2020/02/14/town-german-flatts-financial-condition-and-conflict-interest-2019m-222Sherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
… annual audit of the FFA records is completed as required by regulations. Ensure cash receipts and disbursements are supported by adequate documentation. Discontinue the use of debit …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroomYates County – Court and Trust Funds (2025-C&T-1)
… money from foreclosures and contract disputes resulting in a mechanic’s lien. These actions are recorded in the County Clerk’s office when payments are deposited as required by court order. Additionally, in certain circumstances, funds from estates are entrusted to …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1Comptroller DiNapoli Releases November Cash Report
… Since becoming Comptroller, DiNapoli has created several tools to allow the public to better track government …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-november-cash-reportAccessibility for People With Disabilities
To determine whether the Office of Parks Recreation and Historic Preservation has taken adequate steps to ensure State parks and historic sites are accessible and can accommodate persons with disabilities including meeting State and federal requirements The audit covered the period January 2018 t
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/accessibility-people-disabilitiesDiNapoli: NYC Office Market Will Take Years to Recover From Pandemic
… is an open question, however, as employers continue to offer work-from-home options, according to a report released today by State Comptroller Thomas P. … for space led citywide office sector property values to more than double in the decade before the pandemic,” …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-nyc-office-market-will-take-years-recover-pandemicDiNapoli Audit Highlights Need for Better Compliance with School Violence Reporting Law
… The State Education Department (SED) has agreed to improve its enforcement of the … Against Violence in Education Act (SAVE Act) after a state audit found schools failed to report numerous cases of …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-audit-highlights-need-better-compliance-school-violence-reporting-lawState Agencies Bulletin No. 296
… Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. Payroll Data Transaction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/296-revised-data-capture-files-nhrp-716-and-nhrp-517State Agencies Bulletin No. 1168
… July 2, 2012 Background On July 2, 2012, the New York State Payroll System, PayServ, will begin using the most …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1168-peoplesoft-people-tools-upgrade-payservDiNapoli Releases Report on Municipalities Close to Exceeding Tax Limits
… cities, counties and villages in New York that are close to reaching their Constitutional Tax Limit (CTL) has more … the maximum amount of real property tax a local government can raise in a single year. In 2012, only seven … and two counties out of 57 reporting (3.5 percent) were also found to have exhausted at least 80 percent of their …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-releases-report-municipalities-close-exceeding-tax-limitsMedicaid Program – Overpayments for Medicare Part C Claims
… (CARCs). Providers can submit claims for these unpaid amounts to Medicaid through eMedNY, the Department of …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/medicaid-program-overpayments-medicare-part-c-claimsState Agencies Bulletin No. 1167
… York State Office of the State Comptroller Bureau of State Payroll Services requests personal information on this form … The information provided will be maintained in the State Payroll System under the direction of the Bureau of State Payroll Services. In addition, agencies should remind their …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1167-revised-personal-privacy-protection-law-notification-direct-depositProperty Tax Credits
… Purpose The objective of our examination was to determine whether Property Tax Freeze, Property Tax … questionable or inappropriate credits for $5,779,567 due to calculations errors, deceased taxpayers, or duplicate … request files prior to the completion of our examination due to the significant volume of issues identified. These …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/property-tax-creditsState Comptroller DiNapoli Releases School Audits
… prices in the system and the bills were calculated based on the outdated prices resulting in billing errors totaling …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-auditsOpinion 98-8
… This opinion represents the views of the Office of the State Comptroller at the time it was … veteran's workshop (State Finance Law, §§162[4][a][i]-[iii]). With respect to services, when available in the …
https://www.osc.ny.gov/legal-opinions/opinion-98-8DiNapoli: NYC's 2024 Budget Balanced, but Risks Loom
… on the city’s June 2023 financial plan released today by State Comptroller Thomas P. DiNapoli. “The city’s adopted …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-nycs-2024-budget-balanced-risks-loomDiNapoli: Comprehensive Planning Needed for Billions in State Infrastructure Spending
… needs to develop a better strategy and a clear roadmap for its infrastructure investments.” The State Fiscal Year … Major expenditures by category include $25.7 billion for transportation, $9.9 billion for health, mental hygiene and social welfare, and $9 billion …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-comprehensive-planning-needed-billions-state-infrastructure-spendingReal Estate Portfolio
… Authority (Authority) oversees bus and rail services in Niagara and Erie counties. Public Authorities Law Section … whether to hold or dispose of its property holdings. In some cases, it has held onto unneeded parcels for many years, …
https://www.osc.ny.gov/state-agencies/audits/2014/03/27/real-estate-portfolioOpinion 95-23
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … CLAIMS -- Audit (officer's statement based on review of documentation) TOWN BOARD -- Powers and Duties (permitting …
https://www.osc.ny.gov/legal-opinions/opinion-95-23