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Opinion 2001-4
… that bear on the issues discussed in the opinion. TOWN ASSESSOR -- Compensation (fixed amount for specified … Compensation (fixed amount plus hourly rate for appointive town assessor) PUBLIC OFFICERS AND EMPLOYEES -- Compensation (fixed amount plus hourly rate for appointive town assessor); (salary increase for appointive town …
https://www.osc.ny.gov/legal-opinions/opinion-2001-4Operational Advisory No. 33
… should be used when shipping any type of package using any carrier. Account 55203, Postage, now appears in the Supplies …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/33-gfo-updates-postageshipping-account-codesOpinion 89-9
… to a creditor or to a person who has paid or incurred the funeral expense of the decedent. Payment may not be made … to a creditor or to a person who has paid or incurred the funeral expenses. The affidavit must show that the decedent …
https://www.osc.ny.gov/legal-opinions/opinion-89-9XII.5.M Selecting the Appropriate Handling Code – XII. Expenditures
… A Handling code “A” allows a Business Unit’s courier to pick up a vendor’s check for payment of goods and services at the Department of Taxation and Finance’s Division …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5m-selecting-appropriate-handling-codeLifespire, Inc.: Compliance With the Consolidated Fiscal Reporting and Claiming Manual
… Our conclusions are based on a review of all 408 family reimbursement transactions for fiscal years 2014 and 2015, …
https://www.osc.ny.gov/state-agencies/audits/2017/12/14/lifespire-inc-compliance-consolidated-fiscal-reporting-and-claiming-manualDiNapoli: MTA Faces $9.8 Billion Capital Plan Shortfall
… Authority (MTA) will be able to limit future fare and toll increases to 4 percent as planned will depend on the … amount of capital funding made available by New York state and New York City, and whether the economy continues to grow without … Whether the MTA will be able to limit future fare and toll increases to 4 percent as planned will depend on the …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-mta-faces-98-billion-capital-plan-shortfallState Comptroller DiNapoli and DFS Acting Superintendent Asrow Designate New Banking Development District to Support Community Banking in the Butternut Valley
… New York State Comptroller Thomas P. DiNapoli and Acting … in the BDD program and deposited $35 million in New York State funds to Sidney Federal Credit Union’s (SFCU) … products and services to the Butternut Valley community. New York State Comptroller Thomas P. DiNapoli said, “This …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-and-dfs-acting-superintendent-asrow-designate-new-banking-developmentFinancial Condition and Selected Expenses
… Agreement (Agreement), a percentage of Resorts’ Video Lottery Terminal (VLT) revenue is directed to NYRA for … operation deficits. Key Recommendations To calculate the results of NYRA’s racing-related financial operations, …
https://www.osc.ny.gov/state-agencies/audits/2016/06/10/financial-condition-and-selected-expensesSteuben County – Financial Management (2025M-127)
… corrective action. Appendix C includes our comments on the County’s response. We conducted this audit pursuant to … forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix … to Section 35 of the New York State General Municipal Law. For more information on preparing and filing your CAP, …
https://www.osc.ny.gov/local-government/audits/county/2025/12/31/steuben-county-financial-management-2025m-127Controls Over and Revenues From .nyc Generic Top-Level Domains
… (DoITT) has collected all the revenues due from the .nyc generic top-level domain program, and whether the … a franchise agreement with a vendor to apply for the “.nyc” generic TLD (gTLD) and to operate, manage, maintain, and market the .nyc gTLD program. New York City’s contract with the vendor …
https://www.osc.ny.gov/state-agencies/audits/2021/10/25/controls-over-and-revenues-nyc-generic-top-level-domainsWage Subsidy and Transitional Employment Programs
… funds are provided to the State to support the Wage Subsidy Program (WSP) and Transitional Employment (TE) …
https://www.osc.ny.gov/state-agencies/audits/2016/03/29/wage-subsidy-and-transitional-employment-programsOversight of Select High-Technology Projects
… these types of projects has included the acquisition of real estate as well as the design, construction, and equipping of … project assessments lacked sufficient detail, such as reviews of the financial viability of beneficiary companies …
https://www.osc.ny.gov/state-agencies/audits/2020/08/21/oversight-select-high-technology-projectsProperty Tax Freeze Credit
… the PTF Credit in 2014, homeowners must receive the STAR property tax exemption (i.e., the property must be the … either the homeowner or property was not eligible for the STAR property tax exemption. This includes out-of-state …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/property-tax-freeze-creditVillage of Monticello – Board Oversight (2013M-226)
… oversee Village operations. The full Board did not audit all claims, which totaled approximately $19 million, as … Village officials are not ensuring they are receiving all money that is due the Village – in fact, real property … model an appropriate leadership model. Audit and approve all claims prior to payment, and ensure that disbursements …
https://www.osc.ny.gov/local-government/audits/village/2014/02/14/village-monticello-board-oversight-2013m-226Fine Fire District – Audit Follow-Up (2023M-81-F)
… why the Board did not implement the recommendations. Until all recommendations are implemented, the Board cannot ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/06/12/fine-fire-district-audit-follow-2023m-81-fAdministration and Collection of Real Estate Transfer Taxes (Follow-Up)
… our initial audit report, Administration and Collection of Real Estate Transfer Taxes (Report 2017-S-88 ). About the Program The Real Estate Transfer Tax (RETT), enacted in 1968 under Tax … our initial audit report Administration and Collection of Real Estate Transfer Taxes Report 2017S88 …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/administration-and-collection-real-estate-transfer-taxes-followOpinion 89-52
… board to coordinate the activities of volunteer ambulance corps within the county (1987 Opns St Comp No. 87-55, p 83). … actual delivery of services of private volunteer ambulance corps as may be done for fire services in mutual aid programs … the delivery of services of private volunteer ambulance corps by entering into joint agreements with these corps and …
https://www.osc.ny.gov/legal-opinions/opinion-89-52Selected Aspects of Toll Collections
… system-wide cashless tolling in November 2020, an E-ZPass customer with a negative balance for more than 60 days after … were 257,917 past-due accounts that met the criteria for registration suspension; 49,740 of these customers are … We also determined that the Authority is not maximizing its use of images to identify vehicles more accurately for …
https://www.osc.ny.gov/state-agencies/audits/2023/05/26/selected-aspects-toll-collectionsState Comptroller Thomas P. DiNapoli Statement on 2023 State of the State Address
… State Comptroller Thomas P DiNapoli Statement on 2023 State of the State Address …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-thomas-p-dinapoli-statement-2023-state-state-addressOneida County Department of Social Services – Contract Monitoring and Payments (2015M-244)
… controls over the Department’s contracts with agencies for the period January 1, 2014 through December 31, 2014. … a 23-member Board of Legislators. Budgeted appropriations for 2015 totaled approximately $392 million. The County Department of Social Services is responsible for providing temporary assistance to eligible individuals …
https://www.osc.ny.gov/local-government/audits/county/2016/02/12/oneida-county-department-social-services-contract-monitoring-and-payments-2015m