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Town of Elmira Fire District No. 1 – Long-Term Planning (2025M-51)
… [read complete report – pdf] Audit Objective Did Town of Elmira Fire District No. 1 (District) officials … as of December 31, 2024. Audit Summary District officials did not establish or adopt up-to-date long-term capital and financial plans. As a result, the Board did not convey long-term goals to taxpayers, residents and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/town-elmira-fire-district-no-1-long-term-planning-2025m-51State Comptroller DiNapoli Releases Audits
… in place for each of its facilities, and has developed a series of guidance documents intended to help agencies … expected preventive maintenance visits for closed circuit TV cameras and their affiliated monitors were not done. …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-auditsOpinion 95-5
… equipment, apparatus, incidental improvements and expenses in connection therewith. Article 6, enacted by … within the definition of "system costs" are municipal expenses which may not be funded with surcharge moneys …
https://www.osc.ny.gov/legal-opinions/opinion-95-5Opinion 91-56
… is but one example of a liability which may also include, inter alia , accounts payable or contract liability, tort … Law, §2828, includes not only bonds and notes, but also, inter alia , accounts payable and contractual obligations. …
https://www.osc.ny.gov/legal-opinions/opinion-91-56Opinion 96-16
… district for the construction of a new town hall. This is in response to your letter concerning the proposed sale to … question to referendum, or whether special legislation is necessary to use the moneys for that purpose. Section … 1 . When all of the property or facilities of the district is sold, the proposition submitted to referendum must also …
https://www.osc.ny.gov/legal-opinions/opinion-96-16Opinion 95-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Award Program (service credit for attending meetings of the fire district board of commissioners) VOLUNTEER … Concerning a length of service award program established by a fire district …
https://www.osc.ny.gov/legal-opinions/opinion-95-9CUNY Bulletin No. CU-513
… Purpose To explain the agency procedures for reporting rate increases and adjustments for … earnings. Affected Employees CUNY employees in the titles of Plumber, Supervisor Plumber, Plumber’s Helper, … To explain the agency procedures for reporting rate increases and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-513-cuny-retroactive-salary-rate-increases-plumbers-supervisorDivision of Housing and Community Renewal Bulletin No. DH-27
… of the Merit Step payments and to provide instructions for payments not processed automatically. Affected Employees … Bargaining Unit 67 Effective Date(s) Merit Step payments for October 2007 are payable October 4, 2007 for Pay Period 14L, paychecks dated October 31, 2007 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-27-october-2007-merit-step-payments-employees-representedOpinion 90-62
… inability to perform duties) PUBLIC OFFICERS LAW, §§30, 36; TOWN LAW, §32: An elected town superintendent of highways … is removed from office pursuant to Public Officers Law, §36, or a vacancy in the office is created under Public … of the superintendent to act). Public Officers Law, §36 provides statutory procedures for removal of a town …
https://www.osc.ny.gov/legal-opinions/opinion-90-62Opinion 2003-7
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … in the opinion. PARKS AND RECREATION -- Moneys in Lieu of Park Land (use of for preliminary costs and feasibility … and legal expenses, related to a capital improvement at a town park. You also ask whether such moneys may be …
https://www.osc.ny.gov/legal-opinions/opinion-2003-7State Agencies Bulletin No. 2104
… agencies of the updated IRS (Internal Revenue Service) tax withholding requirements for 2023 and other tax related topics. Affected Employees: Employees meeting the … agencies of the updated IRS Internal Revenue Service tax withholding requirements for 2023 and other tax related …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2104-summary-tax-related-changes-2023DiNapoli: Former Long Island School Official Pleads Guilty in Kickback Scheme
… to commit honest services wire fraud in connection with her participation in a kickback scheme. The announcement … Maria Caliendo, the owner of food service providers Smart Starts NY, Inc. (“Smart Starts”) and Prince Umberto’s restaurant in Franklin Square, previously pleaded guilty on …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-former-long-island-school-official-pleads-guilty-kickback-schemeState Comptroller DiNapoli Releases School Audits
… . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school finances … necessary training to carry out the policy. A review of 50 claims showed that 31 totaling $220,750 did not contain … access to state and local government spending and nearly 50,000 state contracts, visit OpenBookNY . The easy-to-use …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-school-auditsOpinion 89-62
… and in addition may provide by resolution that such nominations be submitted in petition form subscribed by … board of fire commissioners by resolution may require that nominations for district offices be submitted in petition … would be consistent with the law applicable to independent nominations of individuals to federal, state, county, city, …
https://www.osc.ny.gov/legal-opinions/opinion-89-62DiNapoli Finds State Needs to Do More to Address Nursing Home Pandemic Issues
… state Department of Health (DOH) has made limited progress in addressing the widespread failures identified in a March … audit of the state’s response to the COVID-19 outbreak in nursing homes, according to a follow-up report released today by New York State Comptroller Thomas P. DiNapoli. The initial …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-finds-state-needs-do-more-address-nursing-home-pandemic-issuesState Agencies Bulletin No. 1910
… Purpose The purpose of this bulletin is to inform agencies of OSC’s upcoming automatic processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1910-april-2021-increase-location-pay-downstate-adjustment-and-location-payClimate Act Goals – Planning, Procurements, and Progress Tracking
… Objectives To determine if the Public Service Commission (PSC) and the New York State Energy Research and Development … To determine if the Public Service Commission PSC and the New York State Energy Research and Development …
https://www.osc.ny.gov/state-agencies/audits/2024/07/16/climate-act-goals-planning-procurements-and-progress-trackingState Agencies Bulletin No. 2001
… group who need to file a tax return in 2022 will need to renew their ITINs. The renewal period began October 1, 2021. … IRS Form W-7. The IRS will contact those who need to renew their ITINs, indicating whether they need to file a tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2001-summary-tax-related-changes-2022Management and Maintenance of Non-Revenue Service Vehicles (Follow-Up)
… preventive maintenance (PM), which is performed to detect or prevent the degradation of vehicles in order to sustain or extend the vehicle’s useful life. At SFS, PM includes … were scheduled based on mileage intervals (3,500, 6,000, or 7,500, depending on the vehicle class) or 6 months, …
https://www.osc.ny.gov/state-agencies/audits/2025/04/11/management-and-maintenance-non-revenue-service-vehicles-followState Agencies Bulletin No. 1471
… transactions to process a repayment. Miscellaneous Payment Information The NYSCOPBA Unit 01 Deficit Reduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1471-repayment-new-york-state-correctional-officers-police-benevolent