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City of Olean – Budget Review (B1-16-2)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … review letter issued in March 2015. Background The City of Olean, located in Cattaraugus County, issued debt totaling … City of Olean Budget Review B1162 …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2City of Glen Cove -- Budget Review (B17-7-12)
… review issued in October 2016. Background The City of Glen Cove, located in Nassau County, issued debt totaling $12.8 … City of Glen Cove Budget Review B17712 …
https://www.osc.ny.gov/local-government/audits/city/2017/10/13/city-glen-cove-budget-review-b17-7-12City of Yonkers – Budget Review (B23-6-6)
… estimates are not realized. The City plans to borrow up to $15 million for tax certiorari settlements in the …
https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6Fire Safety (2015-MS-1)
… in an effective enforcement of the Fire Code (i.e., fire safety of buildings) within their jurisdictions for the … of New York State (Fire Code) requires an approved fire safety plan and evacuation plan to be prepared and maintained … and Poughkeepsie) did not review or approve fire safety or evacuation plans. Of the 96 buildings visited, 73 …
https://www.osc.ny.gov/local-government/audits/city/2015/05/27/fire-safety-2015-ms-1DiNapoli: Local Sales Tax Collections Up 1.4% in Third Quarter
… government sales tax collections totaled $5.98 billion in the third calendar quarter (July-September) of 2024, an increase of 1.4%, or $82.7 million, compared to … Comptroller Thomas P. DiNapoli. Eight of the 10 regions in the state, including New York City, saw collections rise. …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-local-sales-tax-collections-up-1-point-4-percent-third-quarterOpinion 97-4
… Firemen's Benevolent Association (use of moneys to pay death benefit upon death of firefighter's spouse) INSURANCE … may expend foreign fire insurance tax moneys to provide a death benefit to a member of the Association upon the death … may use foreign fire insurance tax moneys to fund a death benefit payable to the family of a deceased firefighter …
https://www.osc.ny.gov/legal-opinions/opinion-97-4DiNapoli: Chatham Police Chief Pleads Guilty to Pension Double-Dipping and Defrauding Village
… (New York State Police Bureau of Criminal Investigation) NYSP BCI Livingston, has been responsible for conducting this …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-chatham-police-chief-pleads-guilty-pension-double-dipping-and-defrauding-villageDiNapoli Announces State Contract and Payment Actions for March 2016
… to Blackmon Farrell Electric Inc. $6.9 million for 32 emergency construction contracts at state facilities. Department of … in Buffalo. $95,000 to the Village of Hoosick Falls for restoration of the village’s water tank. Empire State …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-announces-state-contract-and-payment-actions-march-2016Opinion 92-40
… This opinion represents the views of the Office of the State Comptroller at the time it was … COUNTIES -- Powers and Duties (imposition of fees at county landfill) FEES -- Rates (authority to impose fees to produce revenue for general purposes) LANDFILL -- County (imposition of fees) -- Fees (authority to impose fees …
https://www.osc.ny.gov/legal-opinions/opinion-92-40DiNapoli: Stable Government Funding Needed for NYC Health + Hospitals to Provide Essential Care
… Federal COVID-19 relief funds distributed during the pandemic … and federal funding provided critical relief when COVID first hit New York. Senate Majority Leader Schumer and … the risk of contracting and having severe cases of COVID-19. Pandemic Tested Operations and Finances At the …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-stable-government-funding-needed-nyc-health-hospitals-provide-essential-careComptroller DiNapoli Releases School Audits
… the Brookhaven-Comsewogue Union Free School District , New Lebanon Central School District , Southern Caygua Central School District and the Yonkers City School District . “In an era of limited resources and … professional services in an economical manner. New Lebanon Central School District – Financial Condition …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… our local communities is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office … did not appear to have worked certain hours claimed on his timesheet and four officers were paid for days off to … visit OpenBookNY . The easy-to-use website was created by Comptroller DiNapoli to promote openness in government and …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-2State Agencies Bulletin No. 1345
… Purpose To notify agencies of the 2014 processing schedule for AC-230s (Report of Check Returned for Refund or … submit AC-230s to OSC in accordance with the processing schedule outlined in this bulletin. Processing Dates … To notify agencies of the 2014 processing schedule for AC230s Report of Check Returned for Refund or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1345-schedule-submitting-2014-returned-checksComptroller DiNapoli Releases School Audits
… BOCES , Marion Central School District and the Valley Stream Central High School District . “In an era of limited … level requirements necessary for reimbursement. Valley Stream Central High School District – Payroll (Nassau County) … BOCES Marion Central School District and the Valley Stream Central High School District …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-0DiNapoli: State Pension Fund Valued at $283.9 Billion at End of First Quarter
… The estimated value of the New York State Common Retirement Fund (Fund) was $283.9 billion at the end of the … the Fund is solidly positioned to continue to provide the retirement benefits our state and local government employees … Fund’s annual investment return. The New York State Common Retirement Fund is one of the largest public pension funds in …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-pension-fund-valued-283-point-9-billion-end-first-quarterDiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… balances can be turned over to the Comptroller’s Office of Unclaimed Funds (OUF) after five years of inactivity. In … gift cards. For this reason, everyone should check for unclaimed funds . “Many people don’t realize that after 5 … balances are turned over to the Comptroller’s Office of Unclaimed Funds,” DiNapoli said. “Now is a great time to …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsArea #9 – Wireless Network – Information Technology Governance
… type of data traversing the network; Requiring an access password for users and enabling the most secure encryption … (currently WPA2 or WPA3); Changing the administrative password (used by the administrator to set up the wireless …
https://www.osc.ny.gov/local-government/publications/it-governance/area-9-wireless-networkTown of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)
… 1, 2011, through February 29, 2012. Background The Town of Northampton is located in Fulton County and has a population … Town of Northampton Financial Management and Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receiptsSyracuse Industrial Development Agency – Project Approval and Monitoring and Administration of the Development Fund (2015M-240)
… whether the Board was effectively administering the Development Fund for the period January 1, 2014 through March 31, 2015. Background The Syracuse Industrial Development Agency is an independent public benefit … tax exemptions during 2014. The Agency also administers a Development Fund on behalf of the City for the purpose of …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/08/syracuse-industrial-development-agency-project-approval-andXII.6.F Paying Deceased Legislator Benefits – XII. Expenditures
… Office, New York State will provide the beneficiary with a benefit equal to the remainder of the legislator’s annual … that it is processing the deceased legislator’s benefit payment. The Bureau of State Expenditures will keep a … record of such notification. This record will contain the benefit amount of how much is remaining of the deceased …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6f-paying-deceased-legislator-benefits