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DiNapoli Statement on Greenville Arrest for Alleged Theft of Taxpayer Funded Resources

… the following statement regarding the arrest of Terry Williams for alleged theft of fuel from the Town of … by DiNapoli’s office and the New York State Police. "Mr. Williams allegedly abused his position by taking, for his own … my ongoing partnership with the New York State Police, Mr. Williams' alleged acts have been brought to light and he will …

https://www.osc.ny.gov/press/releases/2018/07/dinapoli-statement-greenville-arrest-alleged-theft-taxpayer-funded-resources

IX.7.D Cost Allocation – IX. Federal Grants

… The implementation of project cost allocations based on payroll data helps facilitate an equitable, and timelier, allocation of payroll costs across various federal projects. In … may also be allocated based on these records if the type of expenditure being allocated can reasonably be assignable …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7d-cost-allocation

Village of Red Hook - Clerk-Treasurer's Duties (2019M-101)

… Village Clerk-Treasurer (Treasurer) performed her duties in accordance with statutes. Key Finding The Board engaged the services of a contractor to assist the Treasurer with her duties. However, the … of our findings and recommendation, but indicated they have initiated corrective action. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-clerk-treasurers-duties-2019m-101

Croton-Harmon Union Free School District - Professional Services (2019M-51)

… Determine if District officials sought competition for procurement of professional services. Key Findings … $128,205 during the audit period. Have written agreements for four professional service providers who were paid $58,409 … the audit period. Key Recommendations Seek competition for all professional services. Enter into written agreements …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/croton-harmon-union-free-school-district-professional-services-2019m-51

Village of Fort Johnson – Claims Processing (2016M-324)

… is located in the Town of Amsterdam in Montgomery County and has approximately 490 residents. The Village is governed … properly supported, for legitimate Village purposes and approved prior to payment. Key Recommendations There were …

https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-fort-johnson-claims-processing-2016m-324

Opinion 92-44

… POLICE AND POLICE PROTECTION -- Police Chief (entitlement to fringe benefits pursuant to General Municipal Law, §207-m) PUBLIC OFFICERS AND … -- Compensation (fringe benefits for police chief pursuant to General Municipal Law, §207-m) GENERAL MUNICIPAL LAW, …

https://www.osc.ny.gov/legal-opinions/opinion-92-44

NYC Budget Is Balanced but Risks Are Growing

… The New York City Mayor’s preliminary executive budget for FY 2020 is balanced, but there are risks, including proposed drops in …

https://www.osc.ny.gov/press/releases/2019/03/nyc-budget-balanced-risks-are-growing

Opinion 90-33

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … authority to fill vacancies in village offices caused by other than the expiration of the term of office). Section … which provides, in part, that, unless otherwise prescribed by law, a deputy possesses the powers and perform the duties …

https://www.osc.ny.gov/legal-opinions/opinion-90-33

Appointment of Claims Auditor – Improving the Effectiveness of Your Claims Auditing Process

… (or sole) responsibilities. Providing dedicated resources to perform this function will help ensure that this key … a position with claims auditing responsibilities, many have found it to be a successful approach to fulfilling this … board rather than to the department head that may have placed or approved the purchase in question. The claims …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appointment-claims-auditor

City of Troy – Budget Review (B18-5-8)

… The City’s proposed budget is in compliance with the tax levy limit. Key Recommendations It is essential the … should be mindful of the legal requirement to maintain the tax levy increase to no more than the tax levy limit as permitted by law, unless it properly …

https://www.osc.ny.gov/local-government/audits/city/2018/10/31/city-troy-budget-review-b18-5-8

State Agencies Bulletin No. 921

… Employees are not affected. This is an employer tax. All employee payroll expenses of agencies located in downstate New York (in the MCTD) are subject to the tax. Employee payroll expenses of agencies located in upstate New …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/921-metropolitan-commuter-transportation-mobility-tax

Comptroller DiNapoli Statement on Reports Trump Administration Will Withdraw From Paris Agreement

… jeopardize our chances of avoiding catastrophic changes in our climate, but it will not halt the momentum in the … saving our planet shared by world leaders. As trustee of New York state's $192 billion pension fund I have sought out …

https://www.osc.ny.gov/press/releases/2017/05/comptroller-dinapoli-statement-reports-trump-administration-will-withdraw-paris-agreement

Comptroller DiNapoli Releases Municipal Audits

… completed an audit of the Town of Hume , Town of Marilla , Village of Round Lake , Village of Shortsville and Village of Suffern . “In today’s … Town of Hume – Financial Management (Allegany County) The board relied on fund balance to finance part of the town’s …

https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-2

State Comptroller DiNapoli Releases Municipal Audits

… said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the … or to the comptroller’s office. City of Gloversville – Parking Violation Operations (Fulton County) City officials … procedures for pursuing the collection of unpaid parking violations or set a benchmark for collection rates. …

https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-municipal-audits

Opinion 89-14

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … officer may not request persons paying their taxes by mail who desire a tax receipt to include a self-addressed … officer may request that persons paying their taxes by mail and desiring a tax receipt include a self-addressed …

https://www.osc.ny.gov/legal-opinions/opinion-89-14

Comptroller DiNapoli Releases Municipal Audits

… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … in a timely manner and receipts for rent were not issued to apartment complex tenants. Town of Groveland – Fiscal … firm that performed financial services for the town prior to 2013, and contracts for 2013 and 2014 lacked specific …

https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits

Tuition Assistance Program – CUNY York College

… Purpose To determine whether York College complied with the Education Law and the … certifying students for State financial aid. Background York College (York) is a senior college within the City …

https://www.osc.ny.gov/state-agencies/audits/2017/01/11/tuition-assistance-program-cuny-york-college

Opinion 2009-2

… LAW § 209-q (13) (a): When a town proposes or is required to issue indebtedness to finance a water improvement, the town must obtain the … total estimated cost of the improvement, including amounts to be financed both by the issuance of obligations and from …

https://www.osc.ny.gov/legal-opinions/opinion-2009-2-0