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Town of Steuben – Transparency of Fiscal Activities (S9-25-39)
… [read complete report – pdf] Audit Objective Did the Town of Steuben (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? Audit Period …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/01/town-steuben-transparency-fiscal-activities-s9-25-39Town of Greenville – Transparency of Fiscal Activities (S9-25-41)
… [read complete report – pdf] Audit Objective Did the Town of Greenville (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? Audit Period …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/15/town-greenville-transparency-fiscal-activities-s9-25-41Town of Knox – Transparency of Fiscal Activities (S9-25-30)
Did the Town of Knox Town Board Board conduct or provide for an annual audit of the Town Supervisors Supervisor financial records and reports and did the Supervisor file the Annual Financial Report AFR with the Office of the State Comptroller OSC as required
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/24/town-knox-transparency-fiscal-activities-s9-25-30Village of Fredonia – Financial Condition (2025M-149)
… budget work sessions each year – the Trustees did not fully understand the Village’s financial condition and … deteriorated over a six-year period from the 2019-20 through 2024-25 fiscal years. Board members told us that … budgeting practices caused unrestricted fund balance in the general, water and sewer funds to decline by more than …
https://www.osc.ny.gov/local-government/audits/village/2026/05/08/village-fredonia-financial-condition-2025m-149DiNapoli Releases Budget Review for City of Buffalo
… the city historically has adopted budgets that relied on nonrecurring revenues to fund operations and … P. DiNapoli. “Buffalo used up its savings and one-time federal pandemic aid to cover past budget shortfalls, and now … years, including $10 million from past due real property taxes and $6.2 million in other fines and violations; $15.2 …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-releases-budget-review-city-buffaloOpinion 88-28
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … Tonawanda v Price , 171 NY 415, 64 NE 191; Loos v City of New York , 257 AD 219, 13 NYS2d 119, reversing 170 Misc 14, 9 …
https://www.osc.ny.gov/legal-opinions/opinion-88-28Opinion 88-14
… on the issues discussed in the opinion. ABANDONED AND LOST PROPERTY -- County Sheriff (disposition of unclaimed county prisoners' property) MUNICIPAL FUNDS -- … of abandoned property to) STATUTE OF LIMITATIONS -- Unclaimed Funds (county prisoners) ABANDONED PROPERTY LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-88-14Opinion 93-17
… a controversy involving a school district and another party. In this instance, however, the pre-payment of the …
https://www.osc.ny.gov/legal-opinions/opinion-93-17IV.3.B Miscellaneous Receipts – IV. Accounting Codes - Uses and Descriptions
… of uncashed State checks canceled after 1 year of the date of issuance, pursuant to State Finance Law §102. … account MUST be classified within 5 days of the posting date. Restricted and Fiduciary Fund Deposits 35500 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3b-miscellaneous-receiptsOpinion 88-46
… the participating corporations or districts on a ratio of full valuations of real property, or on the basis of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-46Opinion 88-35
… or canned software whose performance or functions are unique in the marketplace may be acquired without … (see, e.g., General Municipal Law, §§103[4], 104), there are also several well-established common law exceptions to … which may pertain to the procurement of software are the exceptions for professional services and sole …
https://www.osc.ny.gov/legal-opinions/opinion-88-35Opinion 90-19
… of village fire department) GENERAL MUNICIPAL LAW, §209-d; NOT-FOR-PROFIT CORPORATION LAW, §1402; VILLAGE LAW, §10-1000, et seq. : A village fire department is …
https://www.osc.ny.gov/legal-opinions/opinion-90-19DiNapoli: Fiscal Stress May be Looming for Glens Falls
… making it harder to maintain needed services, avoid tax increases and keep the budget in balance,” said DiNapoli. … 4.5 percent annually, higher than the 3.3 percent growth for all cities in the state. By comparison, the city’s … in subsidies, nearly 2 percent of its annual budget, for the civic center. To alleviate the burden, the city is …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-fiscal-stress-may-be-looming-glens-fallsDiNapoli: MTA Needs to Improve Efforts to do Business with Minority- and Women-Owned Businesses
… and women-owned business enterprise (MWBE) contracts at around 20 percent, lower than the target set in statute … In 2011, DiNapoli issued a report on MWBE reporting at the MTA and found that the authority had not shown its … Auditors also found the authority’s annual goals at times failed to include information from all of its …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-mta-needs-improve-efforts-do-business-minority-and-women-owned-businessesComptroller DiNapoli and A.G. Schneiderman Announce Felony Guilty Plea of Former City of Rensselaer DPW Commissioner for Stealing Scrap Metal Proceeds
… of the city of Rensselaer Department of Public Works, for teaming with two DPW employees to divert $46,000 from the city by pocketing the cash from scrap metals … and a third to four years. Capuano sold the scrap metal for his personal benefit between 2009 and 2013. "Scrap metal …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-and-ag-schneiderman-announce-felony-guilty-plea-former-city-rensselaer-dpwOpinion 94-2
… or statutory amendments that bear on the issues discussed in the opinion. CITIES--Fees (exemption from parking meter … VEHICLE AND TRAFFIC LAW, §§1200, 1600, 1604, 1640: In the absence of express statutory authority, a city may not … parking meter fees when parking their personal vehicles in the city's on-street parking meter zones. Currently, the …
https://www.osc.ny.gov/legal-opinions/opinion-94-2Opinion 90-18
… requirements of General Municipal Law, §§103, 103-a, 103-b and 103-c. County Law, §408-a provides that every officer, … an expenditure of more than seven thousand dollars and all purchase contracts involving an expenditure of more … held to apply to contracts for the acquisition of goods and commodities (see, e.g., Exley v Village of Endicott , 74 …
https://www.osc.ny.gov/legal-opinions/opinion-90-18Opinion 88-9
… real property by district governed by separate board) TOWN LAW, §§202-b, 215[5], 216: A town board may delegate to a … of a water district governed by article 13 of the Town Law the authority to purchase real property in connection … of a water district governed by article 13 of the Town Law (§§210-216) needs the approval of the town board before …
https://www.osc.ny.gov/legal-opinions/opinion-88-9Opinion 98-17
… PUBLIC HOUSING AUTHORITIES -- Officers and Employees (defense and indemnification by municipality) PUBLIC OFFICERS AND EMPLOYEES -- Legal Expenses (defense and indemnification by municipality of employees of a …
https://www.osc.ny.gov/legal-opinions/opinion-98-17Opinion 97-7
… the custody of the State for the benefit of the entitled party (see, e.g. In Re Menschefrend's Estate , 283 App Div …
https://www.osc.ny.gov/legal-opinions/opinion-97-7