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Opinion 93-32
Whether the State Comptroller may obtain copies of annual financial disclosure statements filed with a local board of ethics by municipal officers and employees in accordance with the requirements of General Municipal Law article 18 800 et seq
https://www.osc.ny.gov/legal-opinions/opinion-93-32Pompey Hill Fire District – Financial Management (2021M-136)
Determine whether the Pompey Hill Fire District District Board of Fire Commissioners Board properly established and managed capital reserve funds ensured records were audited and annual reports were filed timely
https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136East Meadow Union Free School – Overtime (2022M-118)
… supervisory approval. District officials paid $31,486 for 605 hours of overtime worked without supervisory approval. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118Border City Fire District – Board Oversight (2024M-137)
… Determine whether the Border City Fire District District Board of Fire Commissioners Board provided …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/border-city-fire-district-board-oversight-2024m-137Dutchess County – Contract Monitoring (2023M-142)
… contracted vendors provided services in accordance with contract terms, and that payments were appropriate and … with contracted vendors were provided in accordance with contract terms and payments were appropriate and supported. … approximately $4.5 million without ensuring that required contract progress, outcome and budget reports detailing …
https://www.osc.ny.gov/local-government/audits/county/2024/08/09/dutchess-county-contract-monitoring-2023m-142Hewlett Bay Fire District
… 1, 2013 through February 28, 2014. Background The Hewlett Bay Fire District is located in the Town of Hempstead in … Hewlett Bay Fire District Professional Services and Information …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-districtCity of Utica – Parking Violation Enforcement and Collection (2015M-219)
… The City is governed by an elected 10-member Common Council and Mayor. During our audit period, the City issued … and penalties collected of $356,211. Key Findings The Council has not established sufficient policies for pursuing … than 10 days past due or set a benchmark for collection rates. Officials have not effectively segregated parking …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/city-utica-parking-violation-enforcement-and-collection-2015m-219Western Regional Off-Track Betting Corporation – Financial Management (2025M-121)
… and monitor financial operations? Audit Period January 1, 2021 – December 31, 2024. We extended the audit period … there was Board approval for certain contracts. See Appendix D for additional information. Understanding the … (31 percent) less than the previous calendar year (see Appendix B). The Board and Corporation management regularly …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2026/04/01/western-regional-off-track-betting-corporation-financial-managementOpinion 92-52
… LAW, §§1197-e(22), 1197-j: The Water Authority of Great Neck North may not enter into a cooperative agreement … and municipalities. You ask whether the Water Authority of Great Neck North may participate in a cooperative plan for … authorities and municipalities. The Water Authority of Great Neck North ("Authority") was created by title 8-B of …
https://www.osc.ny.gov/legal-opinions/opinion-92-52State Comptroller DiNapoli Releases Municipal & School Audits
… following local government and school audits were issued. South Hornell Fire Protection Company, Inc. – Disbursements … 2019 through 2024 annual financial reports with DiNapoli’s office, as required by law. Cicero Volunteer Fire Department … Town of Clermont – Transparency of Fiscal Activities (Columbia County) Although the board conducted an audit of …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-audits-1II.3.A Planning – II. New York State Financial Accounting
… executive spending proposals and revenue estimates, holds public hearings on major programs, and seeks further … veto by a vote of two-thirds of the members of each house. The appropriation bills legally authorize the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3a-planningOpinion 2004-7
… (enforcement of delinquent charges against outside users) VILLAGE LAW §§11-1118, 11-1120; STATE CONSTITUTION, ARTICLE … Delinquent water charges owed by users of the village water system who are located outside the village, may not be collected by the inclusion of such …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7Comptroller DiNapoli and A.G. Schneiderman Announce Criminal Charges and Civil Lawsuit Against Pharmacy Owner for Allegedly Defrauding Medicaid
… is being handled by Special Assistant Attorneys General Elizabeth Kappakas and Diana Elkind with the assistance of …
https://www.osc.ny.gov/press/releases/2018/02/comptroller-dinapoli-and-ag-schneiderman-announce-criminal-charges-and-civil-lawsuit-against-pharmacyOpinion 90-36
… is a draft drawn on a bank and payable on demand (Uniform Commercial Code [UCC], §3-104[2][b]), a postdated check is … policy of encouraging the use of post-dated checks in the commercial world. In 1834 it was said that "drawing of post-dated checks is an every day occurrence in our commercial cities" Mohawk Bank v. Broderick , 13 Wend. 133 at …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Opinion 2002-6
… and, if the highway may not be so designated, whether the statute requires the upgrade and expansion of the highway, at … designation of seasonal limited use town highways. This statute authorizes a town highway superintendent to … see also General Municipal Law §125-a). The purpose of the statute is provide authority for towns to relieve themselves …
https://www.osc.ny.gov/legal-opinions/opinion-2002-6Opinion 95-28
… This opinion represents the views of the Office of the State Comptroller at the time … FUNDS -- Deposits and Investments (in obligation issued by a financial institution and secured by a letter of credit issued by a Federal Home Loan Bank) LOCAL … Whether a town may under the provisions of section 11 of the General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-95-28DiNapoli: State's Fiscal Outlook Declines
… Just a year after the Division of the Budget forecast fiscal stability and no projected budget gaps in the State Fiscal Year (SFY) 2022-23 Enacted Budget Financial … Just a year after the Division of the Budget forecast fiscal stability and no projected budget …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-states-fiscal-outlook-declinesCUNY Bulletin No. CU-342
… payments. Employees with salaries below the ‘Last 1 year step’ (Max) who are due an increment during the next … ‘01 01 .’ Employees with salaries below the ‘Last 1 year step’ (Max) who are not due an increment during the next … payments. Employees with salaries below the ‘Last 1 year step’ (Max) who are due an increment during the next …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-342-new-increment-codes-psc-titlesSecurity Over Critical Systems
… Objective To determine whether security over the Hudson River–Black River Regulating … Services’ (ITS) policies, including ITS’ Information Security Policy and Acceptable Use Policy, for its IT assets. … The District must also abide by Payment Card Industry Data Security Standards (PCI DSS) and must complete a …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/security-over-critical-systemsAnnual Assessment of Market Orders for 2015 and 2016
… 2014 through June 30, 2016 for the Apple and Sour Cherry Market Orders and the period April 1, 2014 through March 31, … the Program During the audit period, the Department’s Market Order Administration was responsible for the administration of all farm product market orders, except those involving dairy products. Each …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/annual-assessment-market-orders-2015-and-2016