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Opinion 2002-3
… (special district matters) TOWN LAW §198(10); MUNICIPAL HOME RULE LAW §10(1)(i), (ii)(d)(3): A town board may not … it is our opinion that a town may not, pursuant to its home rule powers (see NY Const, article IX; Municipal Home Rule Law §10[1][i]), adopt a local law expanding the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3State Comptroller DiNapoli Releases Municipal Audits
… Employees were using one computer account to process parking decals and not retaining information related to … providers that were reviewed. Village of Sleepy Hollow – Parking Ticket Collections (Westchester County) The clerks … established sufficient procedures for collecting unpaid parking violation fines or set a benchmark for collection …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… Office of the State Comptroller was for the 2010 fiscal year, which was filed in October 2013, more than two years …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… Alb Co Dept of Weights Measures Allegany Co Carle Place Water Dist Circleville Fire Comp Vil of … Corners Vol Fire Comp Humphrey FD Livonia Hook Ladder Co 1 McConnellsville FD Putnam Co Vil of Speculator Vil of …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … $100,000 of purchases that were not publicly advertised for bids or purchased through state or county contracts. In … department. If the county imposed certain allowable fees for probation supervision and drug screening, the probation …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 709
… Purpose To notify agencies of the new processing schedule for AC-230s (Report of Check Returned for Refund or Exchange). Background To improve the efficiency … To notify agencies of the new processing schedule for AC230s Report of Check Returned for Refund or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/709-new-processing-schedule-submitting-returned-paychecksOpinion 92-55
… -- Powers and Duties (performing work for private water system) VILLAGES -- Powers and Duties (services for private water systems) VILLAGE LAW, §§1-102(2), 11-1120, 11-1122: A … private owners, a village employee to perform testing of water within a private water system for purposes of …
https://www.osc.ny.gov/legal-opinions/opinion-92-55State Agencies Bulletin No. 1168
… Purpose To provide users of PS Query and PayServ with information to assist in using the systems after the upgrade of … To provide users of PS Query and PayServ with information to assist in using the systems after the upgrade of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1168-peoplesoft-people-tools-upgrade-payservDrug Management and Disposal
… and addiction. Both conditions factor into the need for safe drug disposal practices. Drug disposal options for the … boxes, where unwanted drugs can be dropped off in a secure box; takeback events, which are generally held at locations … 2013. As of March 2017, there were at least 346 collection box locations in the State, of which over 65 percent were …
https://www.osc.ny.gov/state-agencies/audits/2018/04/27/drug-management-and-disposalMedicaid Program – Ambulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits (Follow-Up)
… report, Ambulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits … did not have controls in place to prevent duplicate claims (such as when a clinic and individual practitioner … inappropriate APG payments; strengthen controls over APG claims processing to prevent improper payments for excessive …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/medicaid-program-ambulatory-patient-groups-payments-duplicate-claims-and-services-excessSafety at Stations (Follow-Up)
… Safety at Stations (Report 2016-S-91 ). About the Program Staten Island Railway (SIR) is a subsidiary of the Metropolitan … a single rapid transit line, which runs the length of Staten Island (about 14 miles) from St. George Terminal to …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/safety-stations-followVII.2 Miscellaneous Receipts / Accounts Receivable Receipts Overview – VII. State Revenues and Appropriated Loan Receivables
… Deposit Approval Status Agencies can use the Joint Custody Dep to Be Appr tile under the AR Pmt Processing page in SFS …
https://www.osc.ny.gov/state-agencies/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receipts-overviewDiNapoli: Former Fire District Treasurer Arrested for Stealing Public Funds
… Comptroller Thomas P. DiNapoli today announced the arrest of the former treasurer of Pulteney Fire District #2 in Steuben County. Lisa Stone, … Comptroller Thomas P DiNapoli today announced the arrest of the former treasurer of Pulteney Fire District 2 in Steuben County …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-former-fire-district-treasurer-arrested-stealing-public-fundsOpinion 89-59
… WATER RENTS -- Imposition of (authority to impose water rates to raise both operation and maintenance and capital … DISTRICTS -- Capital Costs (authority to impose water rates to raise both operation and maintenance and capital … and debt service solely by the imposition of water rates on the users of the water district. The district in …
https://www.osc.ny.gov/legal-opinions/opinion-89-59Selected Safety and Security Equipment at Train Stations (Follow-Up)
… monitored, and tested. As of June 15, 2019, SIR had 199 Closed Circuit Television (CCTV) cameras, 44 stand-alone … and 45 Customer Assistance Intercoms (CAIs) – intended for customer use in emergencies and for information. SIR’s Electronic and Electrical Maintenance …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/selected-safety-and-security-equipment-train-stations-followSUNY Bulletin No. SU-245
… agencies of a new after tax legal services deduction code for members of UUP. Affected Employees Employees in … code 522. The vendor will submit all transactions for enrollments, cancellations, and/or changes in a bi-weekly file. Agency update access is not available for this deduction. Agency Actions Notify affected employees. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-245-new-voluntary-deduction-code-united-university-professionsNY-Sun Incentive Program (Follow-Up)
… electricity come from renewable energy sources such as solar and wind by 2030. NY-Sun was launched in 2012 by the … to help establish a self-sustaining and self-sufficient solar industry in the State. Our initial audit report, which …
https://www.osc.ny.gov/state-agencies/audits/2018/06/20/ny-sun-incentive-program-followHenrietta Fire Company, Inc. – Board Oversight (2025M-71)
… the Audit Area The Board must provide oversight to help ensure financial operations are properly managed. … segregate duties or implement compensating controls to safeguard funds, and review records and reports to detect discrepancies. The Company is governed by its …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/05/henrietta-fire-company-inc-board-oversight-2025m-71Town of Dayton – Supervisor's Records and Reports Audit Follow-Up (2019M-189-F)
The purpose of our review was to assess the Town of Dayton’s (Town’s) progress, as of November 2024, in implementing our recommendations in the audit report Town of Dayton – Supervisor’s Records and Reports (2019M-189), released in January 2020.
https://www.osc.ny.gov/files/local-government/audits/2025/pdf/dayton-town-2019-189-f.pdfNew York State Rent Relief Funding: Spotlight on New York City
Millions of Americans still face housing insecurity as a result of the COVID-19 pandemic. New York City not only houses the majority of the State’s renters but also had relatively high rates of rent-burdened tenants prior to the pandemic.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-7-2022.pdf