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DiNapoli Issues Report on Transparency of Village Fiscal Activities
… Copenhagen – Transparency of Fiscal Activities Village of Great Neck – Transparency of Fiscal Activities Village of Holley – …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesVillage of Owego – Records and Reports (2025M-137)
… complete, accurate and timely accounting records and reports? Audit Period August 1, 2023 – May 21, 2025 We … complete, accurate and current accounting records and reports for informed decision-making, legal compliance and … complete, accurate and timely accounting records and reports. The Clerk-Treasurer’s accounting records contained …
https://www.osc.ny.gov/local-government/audits/village/2026/07/03/village-owego-records-and-reports-2025m-137Opinion 96-10
… Town of Evans v Catalino , 103 Misc 2d 261, 425 NYS2d 918 mod on other grnds 88 AD2d 780, 451 NYS2d 523 app dsmd 58 …
https://www.osc.ny.gov/legal-opinions/opinion-96-10XI.9 Intergovernmental Agreements – XI. Procurement and Contract Management
… AND DEPARTMENTS In an opinion dated June 9, 1980 (1980 Op Atty Gen 81), the Attorney General of the State of New York …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi9-intergovernmental-agreementsDiNapoli: Chatham Police Chief Pleads Guilty to Pension Double-Dipping and Defrauding Village
… said Czajka. “Having worked with this unit innumerable times over many years, it is my humble recommendation to the … by filing a complaint online at [email protected].ny.us , or by mailing a complaint to: Office of the State … of Investigations, 8 th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-chatham-police-chief-pleads-guilty-pension-double-dipping-and-defrauding-villageState Agencies Bulletin No. 2205
… Employees: Employees deemed eligible to receive a payroll correction by their agency are affected. Background: … to include the new business processes for making payroll correction payments and return of payroll corrections. … by the employee acknowledging the repayment of the payroll correction. All payroll corrections should be repaid within …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2205-updated-guidance-issuing-payroll-correctionsControls Over Unclaimed Bottle Deposits
… were to determine whether the Department of Taxation and Finance (Department) is enforcing registration and reporting … Audits/Reports of Interest Department of Taxation and Finance: Processing of Paper Tax Returns (2013-S-64) Department of Taxation and Finance: Controls Over the Collection of the Public Safety …
https://www.osc.ny.gov/state-agencies/audits/2017/12/19/controls-over-unclaimed-bottle-depositsCompliance With Payment Card Industry Standards
… in, or connected to, the Cardholder Data Environment (CDE) – that is, the people, processes, and technologies that … it had not performed a risk assessment covering its CDE. Unless the Authority performs these key information …
https://www.osc.ny.gov/state-agencies/audits/2017/09/19/compliance-payment-card-industry-standardsCompliance With Outcome Reporting Requirements
… Empire State Development (ESD) meets legal and regulatory requirements to report on the outcomes of its programs and … State laws and regulations contain outcome reporting requirements for ESD. Under these laws and regulations, ESD … the outcomes of numerous programs it supervises. Reporting requirements for specific programs vary, often with many of …
https://www.osc.ny.gov/state-agencies/audits/2017/05/17/compliance-outcome-reporting-requirementsState Agencies Bulletin No. 2025
The purpose of this bulletin is to provide agencies instructions for processing the retroactive Special Assignment to Duty Pay SAD payments for 2020 and 2021 for PEF employees for calendar years 2019 and 2020
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2025-2020-and-2021-retroactive-special-assignment-duty-pay-calendar-yearsState Agencies Bulletin No. 2040
… Maintenance Allowance. Affected Employees Employees in the Fire Protection Specialist title series in the OFPC at the Division of Homeland Security and … Eligibility Criteria Employees in Bargaining Unit 05 on: 04/01/2022 are eligible to receive the 2021-2022 PEF OFPC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2040-2021-2022-uniform-maintenance-allowance-employees-fire-protectionRotterdam Fire District Number 7 Schonowe – Claims Auditing (2025M-107)
… – pdf] Audit Objective Did the Rotterdam Fire District Number 7 Schonowe (District) Board of Fire Commissioners … Did the Rotterdam Fire District Number 7 Schonowe District Board of Fire Commissioners Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/rotterdam-fire-district-number-7-schonowe-claims-auditing-2025m-107State Comptroller DiNapoli Releases Municipal Audits
… claims and annual contracts to be paid before audit and approval. The board also exceeded its authority by allowing a … County) Corporation officials did not provide adequate approval and oversight of the revolving loan program. … lacked required documentation of a commercial loan denial letter. The director did not adequately follow up with seven …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 409
… Purpose To provide an overview of Contract Pay and highlight the changes resulting from the … year as determined by each agency. The contract dates of the academic year are stored in the Payroll System for … are set up on the Contract Pay page for the entire period of the contract, regardless of the employee’s date of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/409-changes-contract-pay-page-institution-teachersAction Needed on New York's Long-Delayed Adoption of Crucial Next Generation 911
… York’s emergency communications system that would allow photos, voice and video calls and text messaging to be … New Yorks emergency communications system that would allow photos voice and video calls and text messaging to be …
https://www.osc.ny.gov/press/releases/2025/06/action-needed-new-yorks-long-delayed-adoption-crucial-next-generation-911City of Buffalo – Budget Review (B26-1-5)
… To accomplish this objective, we reviewed the proposed 2026-27 budget, audited financial statements and other … fines and violations. $15.2 million from the sale of City parking structures to the Buffalo Municipal Parking Authority. $15 million of Temporary Municipal …
https://www.osc.ny.gov/local-government/audits/city/2026/05/08/city-buffalo-budget-review-b26-1-5DiNapoli Releases November State Cash Report
… coming weeks we will watch closely to see the impact the holiday shopping season as well as end-of-year Wall Street bonuses will have on tax collections." Through … website called Open Book New York ( www.openbooknewyork.com ). …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-releases-november-state-cash-reportDiNapoli Urges New Yorkers To Spend Holiday Gift Cards
… used for five years, their balances may be turned over by retailers to the Comptroller’s Office of Unclaimed Funds … cards, cumulatively totaling nearly $48 million, followed by Long Island residents at $11.4 million and Hudson Valley … such as card number and balance, which can be used by the gift card owner to claim the balance from OUF. OUF …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsDiNapoli: Statewide Foreclosure Activity Still Well Above Prerecession levels
… by State Comptroller Thomas P. DiNapoli. “The foreclosure crisis is far from resolved, and there are still too many … blight.” Foreclosure filings rose rapidly after the housing bubble burst and the recession of 2008-2009 took …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-statewide-foreclosure-activity-still-well-above-prerecession-levelsOpinion 97-5
… (imposition of assessment for construction of private road) STREETS AND HIGHWAYS -- Private Roads (construction of by village) VILLAGES -- Powers and Duties (construction of and assessment for private road) VILLAGE LAW, §§6-622, 22-2200: A village may not, pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-97-5