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Opinion 93-15
… that bear on the issues discussed in the opinion. LIBRARIES -- Finances (requirements of annual audit of by … 88-76, p 145; 1980 Opns St Comp No. 80-340, p 101). Public libraries are, for most purposes, fiscally autonomous from … the Education Law contains certain requirements for public libraries to report to the State Education Department (see …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Opinion 95-17
… consideration) TOWN LAW, §§198, 202, 202-a; MUNICIPAL HOME RULE LAW, §10(1): A town board is without authority to … enumerated in section 10 of the Municipal Home Rule Law (Municipal Home Rule Law, §10[1][i],[ii]). It is well settled, however, that …
https://www.osc.ny.gov/legal-opinions/opinion-95-17Opinion 95-15
… discussed in the opinion. LIBRARIES -- Taxes (authority of school district to charge public library with proportionate … AND ASSESSMENTS -- Refunds and Chargebacks (authority of school district to charge public library with proportionate … REAL PROPERTY TAX LAW, §§556(6)(a), 726(1)(c), 734(1): A school district making a real property tax refund …
https://www.osc.ny.gov/legal-opinions/opinion-95-15DiNapoli: New York City's Budget Benefits From Strong Economic Growth
… a record $51.7 billion, $3.1 billion more than the city’s forecast at the beginning of the year, contributing to a $3.6 … increase reserves and to help balance the FY 2016 budget. Over the years, the city’s conservative approach to … external events, such as recent developments in Greece and China, and changes in federal monetary policy, could impact …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-new-york-citys-budget-benefits-strong-economic-growthState Comptroller DiNapoli Statement on Enacted State Budget
… It is welcome news that the Governor and the Legislature have … as important criminal justice reforms and other programs to help New Yorkers. Still, the budget was late and provided … of the details. The budget does not include needed reforms to the state's procurement practices to better ensure …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-statement-enacted-state-budgetOtisco Fire District – Financial Activities (2025M-42)
… 4, 2025 Understanding the Program The Board is responsible for the general management and control of financial … as the District’s chief fiscal officer and is responsible for receiving and disbursing District funds, maintaining … 1 that identified certain conditions and opportunities for the Board’s review and consideration. We returned to the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/08/01/otisco-fire-district-financial-activities-2025m-42Opinion 91-31
… MUNICIPAL FUNDS - Town Charges (costs of rabies treatment for individual injured within the town) PUBLIC HEALTH LAW, … Public Health Law, §2144 to reimburse a private hospital for expenses incurred in the treatment of an individual who … by statute to pay bills submitted by a private hospital for treatment of an individual who had come into contact with …
https://www.osc.ny.gov/legal-opinions/opinion-91-31Rochester Prep Charter School 3 – IT Asset Management (2025M-36)
… track, inventory and safeguard information technology (IT) assets acquired or in use during the audit period? Audit … the Program Schools purchase a wide variety of IT equipment, such as interactive displays and desktop … assets can make up a significant portion of a school’s IT asset inventory, in both value and quantity. The cost of …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/08/29/rochester-prep-charter-school-3-it-asset-management-2025m-36West Sparta Independent Volunteer Fire Department Company Number 1, Inc. – Board Oversight (2025M-44)
… West Sparta Independent Volunteer Fire Department Company Number 1, Inc. (Department) Board of Directors (Board) … before or after they were paid to help ensure that all 230 claims 2 totaling $260,823 were properly supported and for … change, and redeposited after the event’s end. 2 These claims were paid from January 1, 2023 through December 31, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/08/29/west-sparta-independent-volunteer-fire-department-companyDiNapoli: Audit Questions Payments Made to Supportive Housing Provider
… damaged ceilings and walls, water leaks, and missing smoke and carbon monoxide detectors. Auditors identified over … Their full response is included in the final report, which can be found at: … To read a report detailing DiNapoli's previous audits of the supportive …
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
… various authorities. In addition, billions of dollars in settlement funds and other resources dedicated to various … Investment Fund (DIIF), of $6.4 billion associated with settlement funds received over the past two fiscal years. The … including $120 million from non-recurring monetary settlement resources, and creates authorization for projects …
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
… to do a better job of overseeing court-ordered treatment for individuals under Kendra’s Law to ensure that needed … to allow court-ordered Assisted Outpatient Treatment (AOT) for individuals with serious mental illness that pose risks … history meets a set of criteria. The law is named for Kendra Webdale, who was killed when she was pushed in …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-audit-finds-lapses-treatment-under-kendras-lawDiNapoli Report Highlights MTA's Significant Needs
… A report released today by New York State Comptroller Thomas P. … In its October 2023 Needs Assessment (2025-2044) Report, the MTA's first since 2013, it departed from prior … rate, could improve service reliability, DiNapoli’s report notes. Contractor problems and pandemic-related delays …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-report-highlights-mtas-significant-needsDiNapoli: Former Town of Marion Court Clerk Sentenced to Jail, Ordered to Pay Over $59,000 in Restitution
… was sentenced today to serve six months in jail and pay over $59,000 in restitution after her conviction for … was sentenced today to serve six months in jail and pay over $59000 in restitution …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-former-town-marion-court-clerk-sentenced-jail-ordered-pay-over-59000-restitutionDiNapoli: Federal Housing Aid Going Unused Despite New York's Affordable Housing Crisis
… programs it oversees. Too many New Yorkers are struggling with housing costs to allow available resources to go … to prolonged safety risks. Deficiencies included no gas, exposed electrical wires, faulty carbon monoxide detectors and the presence of vermin. DiNapoli’s audit …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-federal-housing-aid-going-unused-despite-new-yorks-affordable-housing-crisisDiNapoli Says Wall Street May Still Have a Good Year Given Strong Start
… contributor to the state and city budgets.” Despite new regulations and the high cost of legal settlements related to … pace to add another 4,500 jobs in 2015 before the recent market downturn. Despite these gains, the securities industry …
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
… be required: (1) to audit all vouchers before payment and all official accounts; (2) to audit the accrual and collection of all revenues and receipts; and (3) to prescribe such methods of accounting … shall be required 1 to audit all vouchers before payment and all official accounts 2 to audit the accrual and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii2-new-york-state-accounting-policiesUnified Court System Bulletin No. UCS-322
… due to the reintroduction of Longevity Steps for CSEA, Management Confidential (MC) and unrepresented … additional increments, longevity and/or extra longevity) for BU 87 beginning in April 2016. Consistent with practice, … Laws of 2023, and Section 7.10(5) of the CSEA Agreement for the years 2021-2026 reintroduce the Longevity Steps as of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-322-reintroduction-unified-court-system-csea-longevity-stepsNYS Common Retirement Fund Announces Second Quarter Results
… quarter of state fiscal year 2016-2017 was 3.51 percent for the three-month period ending Sept. 30, 2016, with an … sustainable returns that provide retirement security for our 1.1 million members, retirees and their … quarter of state fiscal year 20162017 was 351 percent for the threemonth period ending Sept 30 2016 with an …
https://www.osc.ny.gov/press/releases/2016/11/nys-common-retirement-fund-announces-second-quarter-results