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Opinion 92-31
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. ADVERTISING -- Municipal Advertising (no authority to sell in newsletter) VILLAGES -- Powers and Duties (publication of …
https://www.osc.ny.gov/legal-opinions/opinion-92-31Comptroller DiNapoli Releases Municipal Audits
… of Sidney , Town of South Bristol and Wyoming County . “In today’s fiscal climate, budget transparency and … financial reports with the Office of the State Comptroller in a timely manner. Town of German Flatts – Fiscal Stress … to be maintained. The town-wide general fund relied on revenue anticipation notes to fund operations. Town of …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2XIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… tangible capital assets should recognize a liability based on GASBS 83. Assets with possible asset retirement … occur when it is both incurred and reasonable estimable. In order for a liability to be considered incurred, there … asset should not be reported. Internal Obligating Events In order to recognize an ARO, there must also be an internal …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsOversight and Enforcement of the Rechargeable Battery Law
… 2020 through September 2021. About the Program Every year in the United States, millions of single-use and rechargeable … batteries are bought, used, and recycled or disposed of in the trash. The increased demand for batteries can be … to as the Rechargeable Battery Law (Law), took effect on December 10, 2010. The Law was enacted to reduce …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-and-enforcement-rechargeable-battery-lawTown of Wawayanda – Financial Operations (2024M-160)
… ensuring that day-to-day financial activities are recorded in the accounting system. The Board appointed a Supervisor’s … fund balance over the last five fiscal years, resulting in operating surpluses that increased unrestricted fund … or a detailed statement of money received and disbursed on a monthly basis. As a result, the Board could not …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160State Comptroller DiNapoli Releases Municipal & School Audits
… lack transparency, circumvent the statutory limit on surplus fund balance and result in taxpayers being taxed more than necessary. Specifically, … that exceed certain thresholds to be competitively bid. In addition, the claims auditor did not perform adequate …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… an excessive level of unassigned surplus fund balance in the general fund with balances ranging between $839,530 … was $509,000 while the village had over $1.1 million in surplus funds available at the end of 2022-23 to use … or take a periodic physical inventory of diesel fuel on hand. Consequently, no fuel reconciliations were …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: NYC Immigrant Workforce Below 2015 Peak
… data analyzed from the Bureau of Labor Statistics. Still, in 2023, New York City’s 1.8 million foreign-born workers … immigrant workers,” DiNapoli said. “Many industries rely on foreign-born workers to keep businesses going, but we’ve seen a decline in this workforce when compared to the city’s peak in 2015. …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-nyc-immigrant-workforce-below-2015-peakDiNapoli: State Must Improve Oversight of Most Dangerous Sex Offenders
… and Treatment Act (Act) at regional DOCCS offices in the Bronx, Brooklyn, Elmira, New Rochelle, Northeast … them to committing a sex offense and that results in their difficulty in controlling this behavior. Many of … reoffending. “There’s a reason New York keeps an eye on convicted sex offenders who are released from prison,” …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-state-must-improve-oversight-most-dangerous-sex-offendersComptroller DiNapoli Releases State Audits
… Sept. 30, 2013, auditors identified over $5.6 million in inappropriate or questionable Medicaid payments. By the … Penalties (Follow-Up) (2014-F-19) An initial report issued in May 2013, determined DOL had not collected about $3.8 … with non-veterans even though veterans had been identified on their waiting lists. In a follow-up report, auditors found …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-state-auditsDiNapoli: Better Oversight Needed for Youth Jobs Programs
… goal is to encourage companies to hire young people in need of employment, but better oversight and verification … ensure the program’s success." The program was established in 2011 to provide tax credits to eligible employers when … in certain areas in New York state. The program is focused on hiring in the following 13 cities and towns: Albany, …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-better-oversight-needed-youth-jobs-programsDiNapoli: Thruway Authority Needs Plan to Meet Future Costs
… develop a better roadmap for the future," DiNapoli said. “In addition to the Tappan Zee bridge replacement, many of the … note the Thruway’s fiscal condition declined, as noted in reports by authority consultants. Responsibility for … maintenance costs of additional roads put a major strain on the Thruway, and traffic fell by more than 10 percent …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-thruway-authority-needs-plan-meet-future-costsDiNapoli: Positive Fiscal Outlook for Plattsburgh
… of DiNapoli’s fiscal stress initiative and is the latest in a series of fiscal profiles on municipalities across the state. “So far Plattsburgh has … offices, and an expanding manufacturing industry. But in order for Plattsburgh to maintain a positive financial …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-positive-fiscal-outlook-plattsburghTown of Catharine – Transparency of Fiscal Activities (S9-25-26)
… as that reports are complete and accurate. Furthermore, in light of a town board’s responsibility to oversee the … for the general fund and highway fund appropriations in fiscal year 2024 and provided essential services to the … have access to the Town’s current fiscal activities. Based on our review of the Supervisor’s records, we determined that …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/15/town-catharine-transparency-fiscal-activities-s9-25-26Opinion 91-26
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Architectural … employing library board member's daughter) -- Interest In Contract (library board member in contract with firm …
https://www.osc.ny.gov/legal-opinions/opinion-91-26State Comptroller DiNapoli Releases Audits
… require remedial courses, and nearly half never graduate. In general, college readiness refers to the set of skills, … a high school student should have before enrollment in their first year of college, as well as the ability for … graduate by August 2019, as many as 23% did not graduate on time. NYCPS officials have made significant progress in …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-auditsSchool of Professional Studies – Procurement Card and Travel Card Purchases
… of Professional Studies (CUNY SPS or SPS) was founded in 2003 to meet the educational needs of working adults, organizations, and employers. In April 2014, CUNY SPS offered 15 degrees (nine bachelor’s … the amount of their out-of-pocket expenses when traveling on behalf of the agency. For the period April 1, 2009 to June …
https://www.osc.ny.gov/state-agencies/audits/2015/02/25/school-professional-studies-procurement-card-and-travel-card-purchasesNY-Sun Incentive Program
… the NY-Sun projects are increasing renewable energy in New York’s power system; and properly administering … was charged with oversight of NY-Sun, which was launched in 2012 by the State’s Public Service Commission. In 2014, … billion will be paid out as incentives to installers based on the size of the solar energy installation. As a means to …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/ny-sun-incentive-programDiNapoli: Local Sales Tax Collections Total $18.2 Billion Through September 2025, Up Over 4.3% Over Prior Year
… slowing economy,” said DiNapoli. “Local officials who rely on these revenues should take advantage of the financial … January to September 2025 include: Each of the 10 regions in the state, including New York City, had a year-over-year increase in collections. New York City’s sales tax collections totaled …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-local-sales-tax-collections-total-182-billion-through-september-2025-over-43-over-prior-yearState Agencies Bulletin No. 1775
… Employees and New York State employees who are enrolled in the New York State Employees Retirement System (ERS) … Plan 7W) are affected. Background When hiring employees in PayServ, Agencies must only enter the employee’s … being incorrectly reported to NYSLRS, and deficiencies on member accounts due to the manual time spent fixing issues …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1775-required-updates-regarding-employees-government-issued-social-security