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Opinion 88-14
… county's trust and agency fund for six years, subject to claim, and then transferred to the general fund. The county … State Comptroller as abandoned property, after two years. You have asked whether Opn No 72-233, reported at 28 Opns St … elect to receive the unclaimed property before payment can be ordered. As an alternative to transferring unclaimed …
https://www.osc.ny.gov/legal-opinions/opinion-88-14Opinion 90-60
… a county (see General Municipal Law, §109-b[1]; see also General Municipal Law, §2), to enter into installment … abuse (see General Municipal Law, §109-b[3]-[7]; see also 1979 Legislative Annual, p 425; 1981 Legislative Annual, … center. General Municipal Law, §120-w authorizes a "municipality", including a county (see General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-90-60Opinion 94-9
… to the contrary, a publication which was designated and publishing notice as an official newspaper prior to the year … hundred forty and continued to be so designated and publishing for at least thirty years after such year shall be … to the contrary, any publication which was designated and publishing notice as an official newspaper prior to the year …
https://www.osc.ny.gov/legal-opinions/opinion-94-9Brownfield Cleanup Program
… whether the Department of Environmental Conservation (DEC) is effectively administering and monitoring the … where a hazardous substance is present at levels exceeding DEC cleanup standards or other health-based or environmental … are more than 450,000 brownfields in the United States. DEC’s Brownfield Cleanup Program (Brownfield Program) was …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/brownfield-cleanup-programState Agencies Bulletin No. 682
… (excluding seasonal employees - see information regarding Long Term Seasonal Employees below); on a full-time basis, and … year. Employees on an approved Voluntary Reduction in Work Schedule are considered to be qualified as continuously …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/682-implementation-new-method-calculating-salaries-employees-upon-movementState Comptroller DiNapoli Releases Municipal & School Audits
… and school audits were issued. School Districts - Lead In Water: Testing and Reporting (Statewide) Auditors assessed … or implemented needed remediation to reduce lead exposure in all potable water outlets as required by state law and DOH … plan, only one had a complete remedial action plan in place, and just one reported testing results to all …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… Health and Mental Hygiene – Oversight of the Practice of Funeral Directing (2022-S-47) The Department of Health … for governing and regulating the business and practice of funeral directing, undertaking, and embalming in New York … notes identified a lack of face-to-face meetings or in-home visits, delays in developing support plans, and annual …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-auditsDiNapoli: State Faces $34.3 Billion Cumulative Budget Gap Through State Fiscal Year 2029
… budget deficit with a cumulative three-year budget gap of $34.3 billion, as forecasted by the Division of the Budget (DOB). When accounting for recent federal actions, the gaps as a share of spending reach levels not seen since the Global Financial … budget deficit with a cumulative threeyear budget gap of $343 billion as forecasted by the Division of the Budget …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-faces-343-billion-cumulative-budget-gap-through-state-fiscal-year-2029DiNapoli: State Missing Nearly $2.4 Million in Uncollected Tolls
… collection for a variety of reasons, including license plate images that could not be processed and an inability to … (and document such actions) to obtain temporary license plate registration information from out-of-state DMVs. …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-state-missing-nearly-24-million-uncollected-tollsOpinion 2000-9
… -- Officers and Employees (compensation for executive director); (performance evaluation program) PUBLIC OFFICERS … compensation as an "after-the-fact" bonus to the executive director of the agency for services already rendered and for … the industrial development agency, in fixing the executive director's total compensation, however, may establish a …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9Cicero Volunteer Fire Department - Financial Activities (2025M-138)
… report – pdf] Audit Objective Did Cicero Volunteer Fire Department (Department) officials ensure that financial … comply with legal requirements and help a fire department’s board and officials make informed decisions and effectively … fire department’s board should provide adequate oversight of the financial operations to ensure that public funds are …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/cicero-volunteer-fire-department-financial-activities-2025mAshville Fire District – Procurement and Board Oversight (2025M-81)
… used by the District to purchase a custom pumper fire truck. We included this purchase because the final payment … $796,200. Although the Board advertised for bids for each truck, the bidding requirements were written in a manner that … orders totaling $63,500 to further customize a pumper truck. District officials did not include the modifications, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ashville-fire-district-procurement-and-board-oversight-2025m-81State Comptroller DiNapoli Releases Audits
… today the following audits have been issued. Homes and Community Renewal: Housing Trust Fund Corporation – Oversight of the Rural Rental Assistance Program (2023-S-53) The Housing Trust … component of Homes and Community Renewal, administers the Rural Rental Assistance Program in partnership with the …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases School Audits
… realized in its special education summer school and adult education programs. However, BOCES officials did not … with St. Lawrence-Lewis BOCES through a cooperative service agreement to audit district claims, and a BOCES employee …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-auditsDiNapoli: NYC Put Federal Funds to Work Quickly To Shore Up Budget and Drive Recovery
… New York City is using the federal funds it received in the wake of the COVID-19 pandemic to replace revenue losses and mitigate negative economic … New York City is using the federal funds it received in the wake of the COVID19 pandemic to replace revenue losses and mitigate negative economic …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyc-put-federal-funds-work-quickly-shore-budget-and-drive-recoveryDiNapoli: Cyberattack Complaints in New York Rise 53%
… cybersecurity. The cyber chief leads a newly created Joint Security Operations Center, a multi-agency … for information sharing, cyber threat detection and incident response. In August, the Governor released the first … phones, and back-end functions like payroll and student management. Other attacks on local governments have had far …
https://www.osc.ny.gov/press/releases/2023/10/cyberattack-complaints-in-new-york-rise-53-percentComptroller DiNapoli Releases Municipal Audits
… Fire Company – Controls Over Financial Activity (Tioga County) The board established adequate procedures over … expenditures. Town of Easton – Sales Tax Allocation (Washington County) Town officials did not allocate sales tax … funds were properly recorded, deposited and reported. The clerk performs incompatible duties related to cash receipts …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: New York's Medicaid System Improperly Paid Over $16 Million in Claims
… New York State Department of Health’s eMedNY computer system improperly paid $16.2 million in Medicaid claims during a six-month period that started in … it’s critical for so many New Yorkers and a big driver of state spending," DiNapoli said. “Errors can be costly. My …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-new-yorks-medicaid-system-improperly-paid-over-16-million-claimsXII.6.J Paying a Refund – XII. Expenditures
… AND POLICIES This section informs Business Units how to process vouchers to refund revenue received. New York State often collects … where all or part of the amount paid must be refunded to the payer. In the Legacy Central Accounting System, these … This section informs Business Units how to process vouchers to refund revenue received …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6j-paying-refundDiNapoli: Former Town Supervisor Pleads Guilty to Embezzlement of $240,000
… today announced that former Pharsalia Town Supervisor Dennis Brown pleaded guilty to stealing $240,000 in public … “For decades, the residents of Pharsalia trusted Dennis Brown to safeguard taxpayer money, but instead he … no tolerance for abuse of the public’s trust and today Dennis Brown faces consequences for his crimes. My thanks to …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-former-town-supervisor-pleads-guilty-embezzlement-240000