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State Comptroller DiNapoli Releases Municipal & School Audits
… in the general, water, wastewater, refuse and boardwalk funds were ($6,827,480), ($1,163,085), ($247,482), $0 and $0; … a planned deficit in water, wastewater and boardwalk funds, which will further negatively impact the city’s … As a result, the village has an increased risk that funds could be lost, misused or misappropriated. Auditors …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-0LinkNYC Program Revenues and Monitoring
… evaluating emerging technologies, procuring citywide IT services, and other IT-related functions. Pursuant to the New … the required annual fee schedule as well as the Link installation schedule over the contract period, and … issues or the subject of public complaints. Execute the installation and activation terms of the Agreement, as …
https://www.osc.ny.gov/state-agencies/audits/2021/07/30/linknyc-program-revenues-and-monitoringCoordinated Plan For ERS Tier 3 and 4 Members – Coordinated Plan For ERS Tier 3 and 4 Members
… Coordinated Plan information for ERS Tier 3 and 4 members under Articles …
https://www.osc.ny.gov/retirement/publications/1522Opinion 91-23
… of whether the companies are part of the same fire department or different fire departments. You ask whether the … only to membership in fire companies within the same fire department. In particular, you ask whether an individual may … a member of a volunteer fire company within a village fire department and a volunteer fire company within a fire …
https://www.osc.ny.gov/legal-opinions/opinion-91-23Cost-Saving Ideas: Legal Requirements
… agreement. Banking Law Section 107-a requires a bank or trust company to provide a pledge of assets or other … GML Section 5-a authorizes local government officers to transfer funds electronically, subject to conditions. Section … 96-d allows a local government, in conjunction with a "bank, trust company or national bank," to submit an …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsSpecial Accidental Death Benefit – En-Con Police Officers Plan
… under circumstances that permit payment of the accidental death benefit, a special accidental death benefit will be paid to your surviving spouse. If the surviving spouse receiving the special accidental death benefit dies, this benefit will be paid to your …
https://www.osc.ny.gov/retirement/publications/1822/special-accidental-death-benefitState Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits have been issued. Department of Corrections and Community … Hot Water Complaints (Follow-Up) (2022-F-3) HPD officials have made some progress in correcting the problems identified … Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… and eight hours of personal time, valued at approximately $900, were used but not deducted from employee leave records. … multiyear financial and capital plans. City of Newburgh – Budget Review (Orange County) The city’s proposed budget includes appropriations of $67,066,159. The city’s use …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-1Opinion 89-14
… (collecting officer may not solicit stamped envelopes for mailing tax receipts) REAL PROPERTY TAX LAW, §986(1): A … paying their taxes by mail who desire a tax receipt to include a self-addressed stamped envelope with their tax … stamped envelope with their tax payment. The mailing of receipts for taxes is governed by the provisions …
https://www.osc.ny.gov/legal-opinions/opinion-89-14Opinion 90-38
… use highway terminates when one or more residences or commercial buildings are occupied and are dependent upon the … highway has been so designated, one or more residences or commercial buildings on the highway become occupied. Highway … as "those town highways without occupied residences or commercial buildings dependent upon such highways for access" …
https://www.osc.ny.gov/legal-opinions/opinion-90-38Unnecessary and Potentially Illegal Consultant Contract With Former New York State Council on the Arts Executive Director
… and expanding New York's rich cultural resources. In 2007, former New York State Governor Eliot Spitzer … 1, 2007 at an annual salary capped by law at $109,800. In the same month Ms. Hitchens began work at the Council, … term. Ms. Hitchens resigned from her Council position in May 2011. Key Findings We found possible violations of law …
https://www.osc.ny.gov/state-agencies/audits/2013/09/26/unnecessary-and-potentially-illegal-consultant-contract-former-new-york-state-council-artsOpinion 97-19
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Insurance … bidder for the fire district's insurance business would have a prohibited conflict of interest in the fire district's …
https://www.osc.ny.gov/legal-opinions/opinion-97-19Opinion 98-13
… This opinion represents the views of the Office of the State Comptroller at the time it was … under the Education Law, may construct a building to house and display works of art, objects of special character … the town may expend its moneys to construct a building to house the museum and may annually raise taxes to fund such a …
https://www.osc.ny.gov/legal-opinions/opinion-98-13Opinion 88-49
… of Barber , 198 Misc 135, 100 NYS2d 668, affd 278 App Div 600, 101 NYS2d 924, 278 App Div 727; 103 NYS2d 661; Kingston Associates v La Guardia , 156 Misc 116, 281 NYS 390, affd 246 App Div 803 285 NYS 19; Rappel v Roberts , 79 Misc 2d 201, …
https://www.osc.ny.gov/legal-opinions/opinion-88-49Post-Retirement Death Benefit – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 2 Members
NonContributory Plan with Guaranteed Benefits information for ERS Tier 2 members under Sections 75d and 75e PostRetirement Death Benefit
https://www.osc.ny.gov/retirement/publications/1507/post-retirement-death-benefitEnding Your Membership – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 2 Members
… for ERS Tier 2 members under Sections 75d and 75e Ending Your Membership …
https://www.osc.ny.gov/retirement/publications/1507/ending-your-membershipBasic Plan for ERS Tier 1 Members – Basic Plan for ERS Tier 1 Members
… Basic Plan information for ERS Tier 1 members under Sections 70a 71a and 75 Covers …
https://www.osc.ny.gov/retirement/publications/1500Town of Davenport - Transparency (2018M-85)
Town of Davenport - Transparency (2018M-85)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-town-2018-davenport.pdfExamination of Pitts Management Associates (PMA)
PMA claimed it saved Downstate $138 million during the period December 1, 2012 through November 30, 2014 through a Restructuring Action Plan (RAP) under contrac
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2018-02-14.pdfOversight of State Contracts - Chart 3 (2024)
Oversight of State Contracts - Chart 3 (2024)
https://www.osc.ny.gov/files/reports/excel/state-contracts-numbers-2024-chart-3av1.csv