Search
Opinion 95-11
… This opinion represents the views of the Office of the State Comptroller at the time … of construction that meaning and effect should be given to all the statutory language, and words are not to be rejected … Service Law, §65 when there is no appropriate eligible list available for filling a vacancy in the competitive class …
https://www.osc.ny.gov/legal-opinions/opinion-95-11DiNapoli: Monroe County Failed to Monitor Contractor Operating Golf Courses, Costing Taxpayers
… with Tindale Inc. for the operation of the county’s three golf courses, allowing the vendor to retain nearly $250,000 … manage the Durand Eastman, Genesee Valley and Churchville golf courses and to remit revenues to the county based on … more than $246,000 that should have been spent on the golf courses. For example, Tindale’s capital expenditures …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-monroe-county-failed-monitor-contractor-operating-golf-courses-costing-taxpayersDiNapoli: State Financial Condition Improving
… short-term financial condition continues to improve and the state has built on its reserves, but the 2015-16 Enacted … spending estimates by the Assembly indicate that All Funds spending in the Enacted Budget will total $150.3 … of the DIIF programs. The new fund does not incorporate all of the settlement resources, capturing $4.55 billion of …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-state-financial-condition-improvingMonitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance
… and preservation. Cemeteries are required to file annual reports and financial reports with the Division, and must … inspection data as well as information from cemeteries’ annual reports and financial reports. Staff use quarterly …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenanceControls Over CUNY Fully Integrated Resources and Services Tool
… Purpose To determine whether the City University of New York (CUNY) adequately controls … three occasions. We also examined 244 employees’ accounts, all of which required approved access forms. We identified … and the campuses to prepare and maintain documentation of all approvals of roles that are assigned or removed in …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/controls-over-cuny-fully-integrated-resources-and-services-toolState Comptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … lacked evidence that the purchaser sought a sufficient number of price quotes from various sources. Furthermore, the … and four were made after officials obtained the required number of quotes Horseheads Central School District – …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-2State Police Bulletin No. SP-260
… of State Police of OSC’s automatic processing of the 2025 State Police Holiday Bonus Payment, and to provide agency instructions for submitting payments not processed automatically. Affected Employees: All … are affected. Background: Chapter 182 of the Laws of 2025 implements the 2023-2026 Agreement between the State of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-260-2025-holiday-bonus-payment-eligible-employees-state-policeComptroller DiNapoli Releases Municipal Audits
… T of Allegany Chili PL Clyde Fire Comp Vil of Cohocton Concord Ind Dev Ag E … FD T of Springport Vil of St Johnsville Uniondale PL …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 333
… in calendar year 2002 to cover military obligations for training and other events not related to September 11, 2001, may be eligible for Training Leave at Reduced Pay when required to perform such … the events of September 11, 2001 (such as drills, summer camp and other ordered training, as well as active duty …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/333-training-leave-reduced-pay-military-leave-unrelated-events-september-11State Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … portions that were not paid by component districts, all 23 districts collectively received almost $2 million more … totaling $248,900, that were not included on the board’s list of all claims that have been audited and approved for …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: Audit Reveals Problems with Volunteer Firefighters’ Benefit Program
… fire districts are not accurately calculating credits for Length of Service Awards Programs (LOSAP) and as a result … and municipalities across the state have established LOSAP for their volunteers. “The men and women who volunteer their … and the maximum number of points that can be earned for performing each activity over the course of a year. …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-audit-reveals-problems-volunteer-firefighters-benefit-programDiNapoli: Local Law Enforcement Agencies Agree to Improve Sex Offender Monitoring
… taking immediate action when notified that convicted sex offenders have failed to comply with the state’s Sex Offender Registry Act, according to an audit issued … taking immediate action when notified that convicted sex offenders have failed to comply with the states Sex …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-local-law-enforcement-agencies-agree-improve-sex-offender-monitoringAbout Filing the Resolution – Reporting Elected and Appointed Officials
… Elected and Appointed Officials Get answers about Regulation 3154 from the New York Codes Rules …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-filing-resolutionOpinion 88-72
… This opinion represents the views of the Office of the State Comptroller at the time … You state that the county district does not serve all the residents of the portion of the town within the … the town district (County Law, §266[1]). These provisions all indicate that a county sewer district and a town sewer …
https://www.osc.ny.gov/legal-opinions/opinion-88-72Comptroller DiNapoli Releases Municipal Audits
… , Roosevelt Fire District , Town of Sidney , Stony Creek Volunteer Fire Company and the Western Sullivan Public … budget complies with the property tax levy limit. Stony Creek Volunteer Fire Company – Cash Disbursements (Warren … Fire Dept Roosevelt Fire District Town of Sidney Stony Creek Volunteer Fire Company and the W Sullivan Public Library …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 2229
… to Seasonal Location Pay and Seasonal Location Pay Mid-Hudson. Affected Employees: Seasonal employees in … to Seasonal Location Pay and Seasonal Location Pay Mid-Hudson rates of payment. Payment (Time Entry Earnings … Seas Loc Over 1425 - 7.5 hr (LCD) $1.74/hour Seas Loc Pay Mid Hudson-8 hr. (LCE) $1202.46 Seas LOC Mid Hud over 1520 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2229-fiscal-year-2024-2025-increase-seasonal-location-pay-and-seasonalMay 1998: Accounting Requirements and Program Information for Multi-Modal Transportation Program
… in subsidiary revenue account code 3505 - Multi-Modal Program and expenditures will be classified by functional … assets and recognize revenue using account 3505. Program Information The following overview is based on … authorized a four-year $350 million Multi-Modal Program. The Multi-Modal Program provides reimbursements for …
https://www.osc.ny.gov/local-government/publications/may-1998-accounting-requirements-and-program-information-multi-modal-transportation-programCost-Saving Ideas: Evaluating Solid Waste Collection Options
… citizens must receive the highest quality of service for the lowest possible cost. To determine if your community’s system of collection is the most cost-effective, evaluate different methods and … select the refuse hauler of their choice. If the service is to be provided only to properties within refuse collection …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluating-solid-waste-collection-optionsImplementation of the Dignity for All Students Act
… nonconforming students. The audit covered the period July 1, 2012 through April 4, 2017. Also, we limited the … functions. Its initial provisions, which took effect July 1, 2012, included curriculum and annual reporting … record keeping and reporting; and ensuring that training content includes the details that need to be documented in …
https://www.osc.ny.gov/state-agencies/audits/2017/10/13/implementation-dignity-all-students-actOversight of School Fire Safety Compliance
… Purpose To determine if the State Education Department (Department) is providing … adequately monitor whether schools are in compliance with all fire safety regulations and accurately report all violations. Our visits to 25 schools found many did not … To determine if the State Education Department is providing effective …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/oversight-school-fire-safety-compliance