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Town of Rutland – Water and Sewer Charges (2025M-30)
… report – pdf] Audit Objective Determine whether the Town of Rutland (Town) Town Clerk (Clerk) properly billed water … bill water and sewer charges. We identified a total of $8,823 in billing errors that resulted in $4,634 in … to customer accounts and $4,189 in undercharges. Of 81 customer account billing adjustments tested for 2022 …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Resources for Local Officials
… Local Fiscal Recovery Funds Guidance: Guidance on Use of Funds, Reporting Requirements, Distribution Process and Contact Information from the State Division of the Budget Accounting Guidance from the Office of the State Comptroller [pdf] Constitutional Debt Limit …
https://www.osc.ny.gov/local-government/resources/resources-local-officialsVillage of Penn Yan – Water Treatment Plant Overtime (2025M-6)
… recommendations which, if implemented, would assist the Board of Trustees (Board) in containing excessive amounts of overtime being …
https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6State Comptroller DiNapoli Releases School Audits
… the board did not adopt a disaster recovery plan. As a result, there is an increased risk that the district’s IT … district vehicle use was reasonable. Auditors identified 16 different mile per gallon (mpg) readings that did not … balance further exceeded the statutory limit, ranging from 9.4 to 14.2 percent. Furthermore, auditors found that …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-2Opinion 2011-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … such employment, as being eligible for membership in the New York State and Local Employees' Retirement System. For the …
https://www.osc.ny.gov/legal-opinions/opinion-2011-1DiNapoli Releases East Harlem Economic Snapshot
… housing, quality education, and access to better jobs will remain the foundation for any sustained economic … of opportunity that connect local talent with local jobs. These types of cross-sector partnerships are needed now … East Harlem, like many neighborhoods in New York City, is changing. The population of the neighborhood has increased by …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-releases-east-harlem-economic-snapshotOpinion 2002-5
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Permissible Uses … for open space preservation); (referendum requirements in connection with establishment for acquisition of … to other procedural requirements, the expenditure of public funds for the preservation of open spaces and areas …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5Opinion 91-9
… This opinion represents the views of the Office of the State Comptroller at the time it was … Law) SECOND CLASS CITIES LAW, §§4, 75; MUNICIPAL HOME RULE LAW, §23(2)(f): A city of the second class has implied … expenditures for the next ensuing fiscal year ...". The Appellate Division held that both items were legal and …
https://www.osc.ny.gov/legal-opinions/opinion-91-9Opinion 90-25
… either statutory or contractual, by a municipality before funds may be paid to a private individual or entity in …
https://www.osc.ny.gov/legal-opinions/opinion-90-25State Contract and Payment Actions in November
… In November, the Office of the State Comptroller approved … and payments is available at www.openbooknewyork.com . Major Contracts Approved Department of Agriculture & … and steam piping for the Harriman State Office Campus in Albany County. $2.5 million with Alvion Group, Inc. for …
https://www.osc.ny.gov/press/releases/2019/01/state-contract-and-payment-actions-novemberDiNapoli Announces State Contract and Payment Actions for September 2015
… on his commitment to added transparency via his Open Book New York website. Legislative Travel and Per Diem Expenses … $11.2 million in grants to the State University of New York Research Foundation for the Center of Excellence in … for Medicaid fiscal agent services. Office of Indigent Legal Services $5 million for seven grants to counties …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-announces-state-contract-and-payment-actions-september-2015State Comptroller DiNapoli Releases Audits
… and 2016 (2018-S-44) The department established procedures to accurately report its assessable expenses for the two … should work with the state Urban Development Corporation to improve oversight of the Market Order Program, … department was adequately overseeing the seizure of dogs to ensure their safety and protect the rights of owners. …
https://www.osc.ny.gov/press/releases/2019/06/state-comptroller-dinapoli-releases-auditsState Contract and Payment Actions in September
… In September, the Office of the State Comptroller approved … contracts and payments is available at www.openbooknewyork.com . MAJOR CONTRACTS APPROVED Office of Children and Family … Global BMU, LLC for scaffold operation and maintenance in State office buildings in Albany County. $1.5 million with …
https://www.osc.ny.gov/press/releases/2018/11/state-contract-and-payment-actions-septemberSelected Management and Operations Practices
… retain or increase New York State jobs and agree to make capital investments in their business in accordance with …
https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practicesDiNapoli Announces State Contract and Payment Actions for July 2015
… on his commitment to added transparency via his Open Book New York website. Major Contracts Approved New York State … - Office of Court Administration $10.5 million to The Legal Aid Society for the Attorney for the Child Program. … Corporation for Buffalo Bills Inc. capital improvements, game day operations, and working capital for the professional …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-announces-state-contract-and-payment-actions-july-2015Opinion 2000-8
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no …
https://www.osc.ny.gov/legal-opinions/opinion-2000-8Opinion 2000-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … removal and road repair reserve fund (see Office of the State Comptroller, Ten-Day Bill Memorandum to Counsel to the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-5Opinion 89-27
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … LAW -- Equal Protection (different contributions for health insurance for newly-elected county supervisors) INSURANCE -- Health Insurance (different contributions for health …
https://www.osc.ny.gov/legal-opinions/opinion-89-27Opinion 2002-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … of Educ. , 34 AD 2d 351, 353, 312 NYS 2d 252, 254). This Office has consistently expressed the opinion that when towns …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Opinion 91-30
… 1(b) of section 802. That section provides an exception when the conflict of interest results from the status of the …
https://www.osc.ny.gov/legal-opinions/opinion-91-30