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Opinion 88-71
… waive the imposition of penalties arising from a property owner's nonpayment of water rents in the context of … (see City of Mount Vernon v Mount Vernon Trust Co. , 270 NY 400, 1 NE2d 825). Moreover, it has been held that the … to determine whether a compromise is warranted. February 22, 1988 William A. Glass, Esq., City Attorney City of Port …
https://www.osc.ny.gov/legal-opinions/opinion-88-71County of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)
… was to evaluate the Authority’s procedures over solid waste and recycling charges and determine if host community … August 31, 2016. Background The County of Franklin Solid Waste Management Authority is an independent public benefit … established to plan, develop and construct solid waste management facilities and to contract with Franklin …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/12/29/county-franklin-solid-waste-management-authority-solid-waste-andDiNapoli: NYC Hotel Industry Among Nation's Largest, Strongest
… of the Hotel & Gaming Trades Council . “Our hotels welcome millions of visitors, generate billions in tax … Impact: Travel and Tourism to New York (April 2026) Welcome Back to New York: An Analysis of Post-Pandemic Travel …
https://www.osc.ny.gov/press/releases/2026/07/dinapoli-nyc-hotel-industry-among-nations-largest-strongestEnforcement of the Mitchell-Lama Surcharge Provisions (Follow-Up) (2019-F-9) 30-Day Response
To determine the extent of implementation of the recommendations in our initial audit report, Enforcement of the Mitchell-Lama Surcharge Provisions...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-19f9-response.pdfCollege at Fredonia - Selected Employee Travel Expenses (2012-S-138)
We recently audited the travel expenses of five employees of the State University of New York College at Fredonia (College).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s138.pdfProtection of Child Performers (Follow-Up) (2018-F-24) 30-Day Response
To determine the extent of implementation of the two recommendations included in our initial audit report, Protection of Child Performers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f24-response.pdfMitigation for Extreme Weather Conditions and Flooding (Follow-Up) (2025-F-30)
To assess the extent of implementation, as of April 9, 2026, of the 12 recommendations included in our initial audit report.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f30.pdfReal Property Portfolio (Follow-Up) (2025-F-33)
To assess the extent of implementation, as of May 2026, of the three recommendations included in our initial audit report.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f33.pdfState Comptroller DiNapoli Releases Municipal & School Audits
… was overstated by $152,023 as of Dec. 31, 2022. Village of Hunter – Financial Operations (Greene County) The board and …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-auditsComptroller DiNapoli Releases Municipal Audits
… Lake , Village of Shortsville and Village of Suffern . “In today’s fiscal climate, budget transparency and … the town’s operations, reducing unexpended surplus funds in the general fund from more than $304,500 as of Jan. 1, … town accounting records without oversight, resulting in inaccurate records. In addition, the accounting firm …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases Municipal Audits
… , Town of Palatine , Town of St. Armand , Sullivan County and the Town of Tonawanda . "In today's fiscal climate, budget transparency and accountability for our local communities is a top … priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-1XII.8.A Workflow in the Accounts Payable Module – XII. Expenditures
… above, an AP Processor or an approver may add an Ad Hoc Reviewer or Approver to the workflow. Ad Hoc Reviewers and Approvers must be mapped to the Ad Hoc Approver role for the Business Unit. An Ad Hoc Reviewer …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8a-workflow-accounts-payable-moduleMunicipal Use of Local Development Corporations and Other Private Entities: Municipal Use of Local Development Corporations and Other Private Entities: Division of Local Government and School Accountability Background, Issues and Recommendations
Municipal Use of Local Development Corporations and Other Private Entities: Municipal Use of Local Development Corporations and Other Private Entities: Division
https://www.osc.ny.gov/files/local-government/publications/pdf/ldcreport.pdfComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Camden , Village of Greenwich and Village of Perry . “In today’s fiscal climate, … and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1DiNapoli Releases Municipal Audits
… today announced his office completed audits of the Town of Amenia , Jericho Water District , Town of Poland and the Town of Porter . “In today’s fiscal climate, budget … today announced his office completed audits of the Town of Amenia Jericho Water District Town of Poland and the …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal finances …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-2Food Safety Monitoring (Follow-Up) (2015-F-10)
The objective of our follow-up was to assess the extent of implementation, as of May 28, 2015, of the three recommendations included in our initial audit report (2013-S-27).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15f10.pdfHold Harmless Form
In consideration of the payment of this claim, I will reimburse to the Office of the State Comptroller and the State of New York the amount due to any additiona
https://www.osc.ny.gov/files/unclaimed-funds/claimants/pdf/hold-harmless.pdfOpinion 92-49
… constituted public parks or playgrounds within the meaning of sections 81 and 220 of the Town Law (see Rivet v … proposed trail would constitute a "public park" within the meaning of Town Law, §§81 and 220. With respect to the … sections 81 and 220 is an acquisition of land within the meaning of those sections and is subject to the referendum …
https://www.osc.ny.gov/legal-opinions/opinion-92-49Cost-Saving Ideas: Containing Employee Health Insurance Costs
… to establish the cooperative. Other Ways to Trim Costs Wellness programs – These promote healthy habits and include … Department NGA Center for Best Practices: State Employee Wellness Initiatives Government Finance Officers Association: …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-containing-employee-health-insurance-costs