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Central Office – Controls Over Bank Accounts
… determine whether officials of the City University of New York’s (CUNY) Central Office adequately ensured that all bank … Other Related Audits/Reports of Interest CUNY Lehman College: Controls Over Bank Accounts (2014-S-69) CUNY SPS: …
https://www.osc.ny.gov/state-agencies/audits/2017/11/29/central-office-controls-over-bank-accountsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … information on 130,000 state contracts, visit Open Book New York . The easy-to-use website was created to promote … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Nine Million New Yorkers Employed, Highest Count Since 2008
… good job opportunities for all New Yorkers remains a challenge." While each of New York’s 10 labor market regions …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-nine-million-new-yorkers-employed-highest-count-2008Comptroller DiNapoli Releases School Audits
… District , Rondout Valley Central School District , Silver Creek Central School District and the Wallkill Central School … limit imposed on unrestricted fund balance. Silver Creek Central School District – Financial Condition … District Rondout Valley Central School District Silver Creek Central School District and the Wallkill Central School …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-2Sign up for emails DiNapoli: Former Tupper Lake Fire Treasurer Pleads Guilty in $30k Theft
… for Candlewood Suites in North Carolina, the Boston Duck Tour and household expenses. Brown, who was treasurer for …
https://www.osc.ny.gov/press/releases/2016/02/sign-emails-dinapoli-former-tupper-lake-fire-treasurer-pleads-guilty-30k-theftTier 2, 3, 5 and 6 Death Benefits – New Career Plan
… retirement(50 percent of ordinary death benefit): $84,600 2nd year of retirement(25 percent of ordinary death benefit): $42,300 After 2nd year of retirement(10 percent of benefit at age 60): …
https://www.osc.ny.gov/retirement/publications/1515/tier-2-3-5-and-6-death-benefitsTier 2, 3, 5 and 6 Death Benefits – Career Plan
… 130 of the Civil Service Law. If you are in service at age 61, your death benefit will be reduced by 3 percent and … the ordinary death benefit that would have been payable at age 60, if any, or at retirement, whichever was earlier. Example: Retirement at age 62 with a salary of $60,000 $60,000 × 3 = $180,000 …
https://www.osc.ny.gov/retirement/publications/1642/tier-2-3-5-and-6-death-benefitsTier 2, 3, 5 and 6 Death Benefits – Non-Contributory Plan with Guaranteed Benefits
… retirement(50 percent of ordinary death benefit): $84,600 2nd year of retirement(25 percent of ordinary death benefit): $42,300 After 2nd year of retirement(10 percent of benefit at age 60): …
https://www.osc.ny.gov/retirement/publications/1513/tier-2-3-5-and-6-death-benefitsCity of Lockport -- Budget Review (B18-1-10)
… City to issue debt to liquidate the accumulated deficits in the City’s general, refuse, water and sewer funds as of … initial review of the proposed budget we identified errors in general fund appropriations that resulted in a budget shortfall of $23,074. Based on the results of our …
https://www.osc.ny.gov/local-government/audits/city/2018/11/08/city-lockport-budget-review-b18-1-10City of Mount Vernon – Audit Follow-Up (2020M-96-F)
… report – pdf] [read complete 2020 report – pdf] Purpose of Review The purpose of our review was to assess the City of Mount Vernon’s (City) progress, as of July/August 2025, in … The purpose of our review was to assess the City of Mount Vernons City progress as of JulyAugust 2025 in …
https://www.osc.ny.gov/local-government/audits/city/2025/12/24/city-mount-vernon-audit-follow-2020m-96-fTier 2, 3, 5 and 6 Death Benefits – Police and Fire Plan
… retirement(50 percent of ordinary death benefit): $84,600 2nd year of retirement(25 percent of ordinary death benefit): $42,300 After 2nd year of retirement(10 percent of benefit at age 60): …
https://www.osc.ny.gov/retirement/publications/1512/tier-2-3-5-and-6-death-benefitsDiNapoli Announces State Contract and Payment Actions for November
… or other improprieties. Cumulatively through November for calendar year 2016, DiNapoli’s office has approved 17,541 … not-for-profits to do state business, make procurement requirements uniform, and toughen ethics and transparency … with Morvillo Abramowitz Grand Iason & Anello, PC for legal services related to the U.S. Attorney’s Office …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-announces-state-contract-and-payment-actions-novemberOpinion 2005-3
… or statutory amendments that bear on the issues discussed in the opinion. PARKING FACILITIES -- Construction of (by … (General Municipal Law §2). 3 Therefore, section 72-j does not provide authority for a school district to … to sell “any real estate … and the buildings thereon ..”, does not encompass a sale of property that it is currently …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3State Comptroller DiNapoli Releases Municipal & School Audits
… performed throughout the project. Work associated with six change orders totaling $65,537 was completed without the …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1Opinion 2002-16
… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans … area of the town or village, including a day labor hiring site, and to monitor and document the use of such resources. … State Constitution generally prohibits towns and villages from giving or loaning money or property to or in aid of any …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16Opinion 99-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … a fire district treasurer would be the proper recipient of foreign fire insurance tax moneys if the fire district …
https://www.osc.ny.gov/legal-opinions/opinion-99-7Opinion 95-32
… LAW, §§10, 11: A local government is not required by law to enter into security and custodial agreements identical to the models prepared by the Office of the State … Comptroller. You ask whether a fire district is required to enter into the model security and custodial agreements …
https://www.osc.ny.gov/legal-opinions/opinion-95-32Opinion 88-34
… bear on the issues discussed in the opinion. VEHICLE AND TRAFFIC REGULATIONS -- Towns (manner of adoption of … of adoption of regulations, orders and rules) VEHICLE AND TRAFFIC LAW, §§1640, 1660, 1800; TOWN LAW, §§130, 131, 133; VILLAGE LAW, §20-2002: Towns may enact traffic regulations, rules, and orders in the same manner as …
https://www.osc.ny.gov/legal-opinions/opinion-88-34Opinion 88-51
… is intended to restore the lake to its original condition and need not be undertaken annually or at shorter intervals. … all moneys in a repair reserve fund have been expended and the town board has determined that there is no longer a … "Reserve Fund". The town board wishes to use the funds and accumulated interest to pay for the dredging of the lake. …
https://www.osc.ny.gov/legal-opinions/opinion-88-51Opinion 88-74
… Veterans Memorial Committee, a not-for-profit corporation, is currently seeking contributions to erect a permanent … lives in the Vietnam War. You ask if, in our opinion, it is legal for municipalities to contribute to the monument … and maintenance of a war memorial building or monument is a public purpose. General Municipal Law, §72 contains …
https://www.osc.ny.gov/legal-opinions/opinion-88-74