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Wallkill Fire District – Inappropriate Payments and Purchase (2015M-39)
… 28, 2014. Background The Wallkill Fire District is located in the Town of Shawangunk in Ulster County. The District is a district corporation of … controls over the cash disbursements process, resulting in $239,622 being inappropriately paid to the Chair’s wife; …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… Purpose of Audit The purpose of our audit was to examine the Department’s internal … Fire Department provides fire protection for the Town of Pittsfield in Otsego County. The Department has … members and is governed by an elected seven-member Board of Directors. For 2015, the Department's reported revenues …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andTown of Barton – Financial Planning (2015M-52)
… January 1, 2013 through October 28, 2014. Background The Town of Barton is located in Tioga County and has a … budgeted similar amounts from year to year for specific line items, without considering historical trends. The Board … amounts to be budgeted for each revenue and appropriation line. Develop and adopt long-term financial plans. Develop …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-barton-financial-planning-2015m-52State Comptroller Thomas P. DiNapoli Statement on MTA's Release of Its 2025-2029 Capital Program
… be fully transparent on how the projects it has chosen to prioritize are the right ones to improve safety, frequency and reliability of service. …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-thomas-p-dinapoli-statement-mtas-release-its-2025-2029-capital-programCUNY Bulletin No. CU-439
… Transit Benefit (code 438) deduction amount to $62.50 for those employees whose Pre-Tax Transit Benefit deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-439-2012-cuny-pre-tax-transit-rate-changesContract Advisory No. 6
… Subject: The Vendor ID associated to a contract record in the Statewide Financial … contract (sequence 0) is in the Open status. The Vendor ID cannot be changed once the transaction has been submitted … that a contract is associated with the incorrect Vendor ID. Use the attached chart: “ What To Do When An Incorrect …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/6-correcting-vendor-id-contractOperational Advisory No. 3
… Subject: Budget Check Reminder Guidance: Agency transaction … changed in the review process, the transaction must be re-budget checked and be in a valid budget status prior to submittal to OSC. Changing chart of … Budget Check Reminder …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/3-budget-check-reminderTown of Andover – Audit of Claims (2013M-388)
… by the Board for payment by the Supervisor. Only the total amount of claims approved by the Board for payment was … should be presented to the Board for audit. Prepare monthly abstracts (list of all claims) specifying the numbers …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388Division of Housing and Community Renewal Bulletin No. DH-71
… Earnings Code Description IPF Inconvenience Pay – Full IPP Inconvenience Pay – Part LOC Location Pay LOM Location …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-71-third-phase-deficit-reduction-plan-rrsu-employeesDivision of Housing and Community Renewal Bulletin No. DH-66
… Earnings Code Description IPF Inconvenience Pay – Full IPP Inconvenience Pay – Part LOC Location Pay LOM Location …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-66-second-phase-deficit-reduction-plan-rrsu-employeesDivision of Housing and Community Renewal Bulletin No. DH-65
… Earnings Code Description IPF Inconvenience Pay – Full IPP Inconvenience Pay – Part LOC Location Pay LOM Location …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-65-first-phase-deficit-reduction-plan-rrsu-employeesOpinion 92-9
… a minimum of judicial supervision (see Wiseman v American Motors Sales Corp , 103 AD2d 230, 479 NYS2d 528; Spector v …
https://www.osc.ny.gov/legal-opinions/opinion-92-9Opinion 2007-8
… on the conduct of those fund raising activities, the submission of a financial report on the receipts and … and must indicate whether the fire company has filed IRS Form 990 2 and "any report required pursuant to section … expenditures and balances relating to the use and application of those funds. The report must be made generally …
https://www.osc.ny.gov/legal-opinions/opinion-2007-8Opinion 2010-2
… opinion. PERSONAL PROPERTY -- Disposition of (procedures for selling unneeded vehicles by town water district) WATER DISTRICTS -- Property (sale of unneeded vehicles) TOWN … Whether a water district with a separately elected board of … is required to sell vehicles that are no longer needed for district purposes …
https://www.osc.ny.gov/legal-opinions/opinion-2010-2Opinion 95-26
… of tax moneys to rent room); (use of tax moneys to pay accountant or attorney); (use of tax moneys to obtain storage … families and which necessarily require the services of an accountant or attorney, the Association may use foreign fire … moneys; (2) to pay a "nominal" retainer to an attorney and accountant engaged to assist in the administration of these …
https://www.osc.ny.gov/legal-opinions/opinion-95-26Opinion 94-29
… is usually indigent. Section 8022 provides: Fee on civil appeal (a) A county clerk, upon filing a notice of appeal, is entitled to a fee of fifty dollars, payable in … are entitled, upon the filing of a record on a civil appeal or a statement in lieu of record on a civil appeal, as …
https://www.osc.ny.gov/legal-opinions/opinion-94-29DiNapoli: NYC Budget Increases Transparency, Reveals Structural Gaps
… leaving little room for an economic slowdown and no room for a recession or substantial slowdown in Wall …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-nyc-budget-increases-transparency-reveals-structural-gapsNY State Comptroller DiNapoli Calls on Corporate America To Address Lack of Diversity, Equity & Inclusion
… inclusion, but it’s clear more is needed.” Following the murder of George Floyd in 2020, and the public outcry over …
https://www.osc.ny.gov/press/releases/2021/02/ny-state-comptroller-dinapoli-calls-corporate-america-address-lack-diversity-equity-inclusionOpinion 90-6
… bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (naming of public facilities after … grant for day care purposes) MUNICIPAL CORPORATIONS -- Powers and Duties (acceptance of gift on condition that … body of the local government surrender or renounce powers and duties vested in it by the legislature ( Atlantic …
https://www.osc.ny.gov/legal-opinions/opinion-90-6Opinion 89-54
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. MUNICIPAL FUNDS--Capital Reserve Fund (creation of by town for construction of water improvements) WATER … reserve fund may be established for the construction of a type of improvement provided pursuant to Article 12C of …
https://www.osc.ny.gov/legal-opinions/opinion-89-54