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Comptroller DiNapoli Releases Municipal Audits
… budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal finances …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Unsafe Conditions, Questionable Spending Found at Affordable NYC Housing Complexes
… did not provide auditors with any of the required annual apartment inspection reports that building managing agents …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-unsafe-conditions-questionable-spending-found-affordable-nyc-housing-complexesState Agencies Bulletin No. 2228
… Sea LOC Mid Hud ovr 1425-7.5hr (LCH) $0.79/hour Chapter 361 of the Laws of 2022, which implemented the 2021 - 2026 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2228-fiscal-year-2023-2024-increase-seasonal-location-pay-and-seasonalState Agencies Bulletin No. P-835/A-348
Reporting of Taxable Education Assistance Payments Made in 1994; Expiration of $5,250 Exclusion in 1995
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-835-a348.pdfLGAC - Meeting Notice - Full Board - June 9, 2022
New York Local Government Assistance Corporation will have a special meeting of the Board of Directors
https://www.osc.ny.gov/files/debt/pdf/lgac-notice-full-board-06-09-22.pdfLGAC - Meeting Notice - Full Board - June 18, 2018
New York Local Government Assistance Corporation will have a special meeting of the Board of Directors
https://www.osc.ny.gov/files/debt/pdf/lgac-notice-full-board-06-18-18.pdfLGAC - Meeting Notice - Full Board - November 7, 2018
New York Local Government Assistance Corporation will have a special meeting of the Board of Directors
https://www.osc.ny.gov/files/debt/pdf/lgac-notice-full-board-11-07-18.pdfCollege at Geneseo - Selected Employee Travel Expenses (2012-S-139)
We recently audited the travel expenses of three employees of the College at Geneseo (College).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s139.pdfCollege at Brockport - Selected Employee Travel Expenses (2012-S-150)
We recently audited the travel expenses of one employee of the College at Brockport (College).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s150.pdfComptroller DiNapoli Releases School Audits
… Central School District – Financial Condition (Franklin County) The board adopted budgets that did not …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-0DiNapoli: Former Mahopac VFD Treasurer Sentenced After $5.6 Million Embezzlement
… State Comptroller Thomas P. DiNapoli and Joon H. Kim, the Acting United States Attorney for the Southern District of New York, announced that MICHAEL … today by U.S. District Judge Cathy Seibel to 77 months in prison for wire fraud, subscription to false tax returns, …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-former-mahopac-vfd-treasurer-sentenced-after-56-million-embezzlementNewburgh Enlarged City School District – Financial Management (2025M-32)
… A key measure of a school district’s financial condition is its level of fund balance, which represents the difference …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/06/newburgh-enlarged-city-school-district-financial-management-2025m-32DiNapoli: Local Governments Levy $36.6 Billion in Property Taxes
… Local governments in New York levied a total of $36.6 billion in property taxes in 2019 – an increase of 2.4 percent over 2018, according to a report released … revenue source for local governments, making up 43 percent of revenues in 2018. In 2012, the state implemented a 2 …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-governments-levy-366-billion-property-taxesIX.7.B Funds Distribution – IX. Federal Grants
… requires State funds be used for a specified percentage of a grants spending …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7b-funds-distributionOpinion 2007-7
… in which service is rendered. However, a full day must contain a minimum of six hours. This requirement comes … that time would be considered as part of the work day. We do not believe, however, that an elected official may record …
https://www.osc.ny.gov/legal-opinions/opinion-2007-7Opinion 95-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … housing authority as a "pass through" to the customer of a franchise fee imposed upon the cable company by a city … a housing authority is exempt from paying that portion of its cable television bill which is designated as a …
https://www.osc.ny.gov/legal-opinions/opinion-95-2Opinion 92-50
… in the opinion. PUBLIC CONTRACTS -- Award (preference to local bidder) LOCAL LAWS -- Competitive Bidding … by General Municipal Law, §103) -- Pre-emption (preference to local bidder) CONSTITUTIONAL LAW -- Commerce Clause (preference to local bidder) -- Equal Protection (preference to local …
https://www.osc.ny.gov/legal-opinions/opinion-92-50Opinion 95-29
… authority, and the district then dissolved. As a general rule, in the absence of a special act of the State … §198(12), however, contains an exception to this general rule. Section 198(12)(b) of the Town Law provides that the …
https://www.osc.ny.gov/legal-opinions/opinion-95-29State Agencies Bulletin No. 1456
… exempt from Federal, State and/or Local tax withholding in tax year 2016. Affected Employees Employees who claimed … exempt from Federal, State and/or Local tax withholdings in 2015 and employees who submit withholding allowance certificates claiming exempt in 2016 Effective Date(s) Administration paycheck dated March …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1456-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2016State Agencies Bulletin No. 1379
… exempt from Federal, State and/or Local tax withholding in Tax Year 2015. Affected Employees Employees who claimed … exempt from Federal, State and/or Local tax withholdings in 2014 and employees who submit withholding allowance certificates claiming exempt in 2015 Effective Date(s) Institution paycheck dated March 5, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1379-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2015