Search
Opinion 2004-1
… in the opinion. AMBULANCE SERVICE -- Fees (imposition of for services of emergency rescue and first aid squad) FIRE DISTRICTS -- Ambulance Services (imposition of fees for services of an emergency rescue and first aid squad) … §209-b; TOWN LAW §176: A fire district may not impose fees for emergency rescue services provided by an emergency rescue …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1DiNapoli Reaches Agreement With Mattel Inc. on Political Spending Disclosure
… Mattel's portfolio includes Barbie, Hot Wheels, American Girl and Fisher-Price brand products. Three dozen companies …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-reaches-agreement-mattel-inc-political-spending-disclosureDiNapoli Announces State Contract and Payment Actions For December 2016
… grants, including: $12.2 million to the New York Botanical Garden; $6.1 million to the Brooklyn Botanic Garden Corporation; and $551,000 to the National …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-announces-state-contract-and-payment-actions-december-2016Opinion 99-5
… -- Contracts (by school district with cooperative library system) SCHOOL DISTRICTS -- Library Appropriation (authority to contract with cooperative library system) -- Powers and Duties (authority to contract … Concerning a proposed contract for library services between a school district and a cooperative …
https://www.osc.ny.gov/legal-opinions/opinion-99-5State Comptroller DiNapoli and Manhattan U.S. Attorney Bharara Announce Arrest of Joseph Grossmann for Defrauding New York State Pension Fund of Over $130,000
… and presented today in the District of South Carolina. Manhattan U.S. Attorney Preet Bharara said: “As alleged, …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-and-manhattan-us-attorney-bharara-announce-arrest-joseph-grossmannAbout Statement No. 67 – Governmental Accounting Standards Board
… Statement of Plan Net Position or Statement of Changes in Plan Net Position. For more information on Statement No. …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-67State Comptroller DiNapoli Releases Municipal & School Audits
… completed without board approval. They also found 76% of journal entries were made 70 days after the transaction took place and 60% of journal entries were approved by the firm without the …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-1Find Accounting Policies and Operational Guidance
… The Guide to Financial Operations Bulletins P Bulletins …
https://www.osc.ny.gov/state-agencies/guidance/find-accounting-policies-and-operational-guidanceComptroller DiNapoli Releases Municipal Audits
… , Lockport Housing Authority , City of Long Beach , Putnam County and the Village of South Glens Falls . “In today’s … of East Greenbush – Justice Court Operations (Rensselaer County) The justices do not provide adequate oversight of … of Elizabethtown – Supervisor’s Records and Reports (Essex County) The supervisor did not maintain complete and accurate …
https://www.osc.ny.gov/press/releases/2016/05/comptroller-dinapoli-releases-municipal-auditsOpinion 94-26
… a local law, subject to permissive referendum, to provide for the provisions of article 19-A to be applicable to the … of business improvement districts in the municipality. For purposes of article 19-A, the term municipality is …
https://www.osc.ny.gov/legal-opinions/opinion-94-26Orleans County – Court and Trust Funds (2024-C&T-6)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through November 1, 2024. Background Pursuant to a court order, certain assets … have established appropriate controls to safeguard and account for court and trust funds for the period January …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6Allegany County – Court and Trust Funds (2014M-74)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2010 through January 1, 2014. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer). …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74Genesee County – Court and Trust Funds (2024-C&T-7)
… money from foreclosures and contract disputes resulting in a mechanic’s lien. 1 These actions are recorded in the County Clerk’s office when payments are deposited as required by court order. Additionally, in certain circumstances, 2 funds from estates are entrusted …
https://www.osc.ny.gov/local-government/audits/county/2025/01/10/genesee-county-court-and-trust-funds-2024-ct-7Wayne County Court and Trust Funds (2022-C&T-1)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made … on the property). These actions are recorded in the County Clerk’s (Clerk) office when payments are deposited as …
https://www.osc.ny.gov/local-government/audits/county/2022/02/18/wayne-county-court-and-trust-funds-2022-ct-1Security Over Critical Systems
… and cultural assets, and protect natural resources. On October 2, 2025, the Trust had 52 employees on its payroll, including …
https://www.osc.ny.gov/state-agencies/audits/2026/01/28/security-over-critical-systemsState Contract and Payment Actions in March
… $2.3 million with KS Construction of NY Inc. for parking garage rehabilitation at Dulles State Office Building in …
https://www.osc.ny.gov/press/releases/2023/05/state-contract-and-payment-actions-marchDiNapoli Announces State Contract and Payment Actions for February 2016
… and approved 4.3 million payments worth $10.4 billion in February. His office also rejected 232 contracts and related … fraud, waste or other improprieties. Cumulatively through February for calendar year 2016, DiNapoli’s office has … office averaged eight days for contract reviews in February and two days to audit payments. DiNapoli releases …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-announces-state-contract-and-payment-actions-february-2016Opinion 89-18
… by Article 52 of the Civil Practice Law and Rules. May 3, 1989 Robert E. Buzzell, Supervisor Town of Plainfield …
https://www.osc.ny.gov/legal-opinions/opinion-89-18DiNapoli: School District Budget Voter Participation More Than Tripled During COVID-19 Lockdown
… budgets statewide more than tripled to 1.6 million votes cast amid the COVID-19 lockdown for the 2020-21 school budget … DiNapoli’s report also found that the number of votes cast for Western New York’s budgets grew fastest, quadrupling … between the two years. While the number of votes cast grew, support of the budgets decreased by 8.5 percentage …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-school-district-budget-voter-participation-more-tripled-during-covid-19-lockdownState Contract and Payment Actions in October
… Development Corp. for building renovations for the Manhattan Forensic Relocation project at the Manhattan Psychiatric Center in New York City. Department of …
https://www.osc.ny.gov/press/releases/2019/12/state-contract-and-payment-actions-october