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State Comptroller DiNapoli Releases Municipal Audits
… potentially face shortfalls based on revenue estimates for sales and use tax. Town of Palermo – Procurement and Fuel … when procuring goods and services or properly account for and monitor diesel and gasoline fuel. Town officials … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-1Opinion 89-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … 986(1) entitles a taxpayer to a tax receipt by mail when requested and since such receipts must be mailed at town …
https://www.osc.ny.gov/legal-opinions/opinion-89-14Opinion 90-38
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … of a highway as a seasonal limited use highway terminates when one or more residences or commercial buildings are …
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
… Eliot Spitzer appointed Heather Hitchens to the position of Executive Director of the Council. Ms. Hitchens' appointment took effect August … that extended the contract until December 31, 2010, when it ended. ESDC paid Ms. Hitchens a total of $86,100 over …
https://www.osc.ny.gov/state-agencies/audits/2013/09/26/unnecessary-and-potentially-illegal-consultant-contract-former-new-york-state-council-artsPost-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
NonContributory Plan with Guaranteed Benefits information 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 pension disability and death benefits
https://www.osc.ny.gov/retirement/publications/1500Opinion 97-19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … disbursing those funds for authorized purposes, generally, when so ordered by the board of fire commissioners. These …
https://www.osc.ny.gov/legal-opinions/opinion-97-19Opinion 88-49
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … member of the board of trustees. This is in reply to your letter concerning the authority of the village mayor to …
https://www.osc.ny.gov/legal-opinions/opinion-88-49Opinion 98-13
… This opinion represents the views of the Office of the State Comptroller at the time it was … to the municipalities of this State. We, therefore, do not, in our advisory opinions to local governments, … under that law (see Municipal Home Rule Law, §11[i][c]; 1983 Opns St Comp No. 83-219, p 285). … Whether a town …
https://www.osc.ny.gov/legal-opinions/opinion-98-13Town 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.csvOversight of State Contracts - Chart 2 (2024)
Oversight of State Contracts - Chart 2 (2024)
https://www.osc.ny.gov/files/reports/excel/state-contracts-numbers-2024-chart-2a.csvOversight of State Contracts - Chart 1 (2024)
Oversight of State Contracts - Chart 1 (2024)
https://www.osc.ny.gov/files/reports/excel/state-contracts-numbers-2024-chart-1bv1.csvTown of Lincoln - Disbursements (2022M-198)
Determine whether the Town of Lincoln (Town) Town Board (Board) and Town Supervisor (Supervisor) ensured that disbursements were supported and approved.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/lincoln-town-2022-198.pdfTown of Guilford – Budgeting (2023M-144)
Determine whether the Town of Guilford (Town) Town Board (Board) developed realistic budgets.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/guilford-town-2023-144.pdfTown of Cobleskill – Budgeting (2023M-138)
Determine whether the Town of Cobleskill (Town) Town Board (Board) developed realistic budgets.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/cobleskill-town-2023-138.pdfDetermining Tax Liability of Maintenance Deductions
Attachment from State Agencies Bulletin P-905
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-905-attachment.pdfVillage of Horseheads – Collections (2023M-169)
Determine whether Village of Horseheads (Village) officials properly recorded and deposited collections timely and intact.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/horseheads-village-2023-169.pdf