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Opinion 89-4
… the town as depository is because the other bank refused to comply with the town's preferred policy of requiring securities pledged as collateral to be held by a third party custodian. (2) A town may sell obligations to a bank of which the town supervisor is a director only in …
https://www.osc.ny.gov/legal-opinions/opinion-89-4Opinion 2004-7
… may require the town in which the property is located to levy the delinquent amount on the town tax roll, or … town tax roll. Village Law §11-1120 authorizes a village to sell, to a corporation, individual or water district outside the …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7DiNapoli and William Glasgall Op-Ed
… federal government sent an unprecedented amount of money to states and localities to blunt the impact of lockdowns and … and others are now asking very important questions: How have these funds been used? How do state and local finances look in the aftermath of the …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-and-william-glasgall-op-edComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … detail of the activities the foundation will engage in or how delivery of services will be measured. Charter School for … 50,000 state contracts, visit http://www.openbooknewyork.com . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-school-audits-0DiNapoli: Former Hannibal Fire Chief and Father Indicted for Allegedly Stealing Go-Kart Proceeds
… cheated Hannibal residents out of valuable resources meant to protect their community in order to fund their personal pastime,” DiNapoli said. “They will now be held accountable for their actions. My thanks to District Attorney DiMartino and the State Police for their …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-former-hannibal-fire-chief-and-father-indicted-allegedly-stealing-go-kart-proceedsPension Payment Option Election – Divorce and Your Benefits
… the “Pop-Up” increase in the member’s monthly benefit. Special Joint Allowance Some DROs require the member to … before them. This pension payment option is called the Special Joint Allowance. Unlike the joint allowance options … is only available to members with a DRO that requires its election. The Special Joint Allowance provides the member …
https://www.osc.ny.gov/retirement/members/divorce/pension-payment-option-electionComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … the continued reliance on appropriated fund balance to fund town operations will eventually deplete fund balance … board has not adopted written computer-related policies to address user access, remote access, password security and …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-0Lehman College – Controls Over Bank Accounts
… Purpose To determine whether the City University of New York’s (CUNY) … President of Finance and Administration at each college to ensure that each bank account complies with University policies and procedures. Prior to establishing any new bank account, the Policy requires …
https://www.osc.ny.gov/state-agencies/audits/2016/04/21/lehman-college-controls-over-bank-accountsMorristown Fire District – Board Oversight (2025M-101)
… January 1, 2024 – May 5, 2025 We extended the audit period to review the District’s 2020 through 2024 Annual Financial … financial records and providing periodic financial reports to the Board. The Board is also responsible for auditing and approving claims prior to payment. The audit of claims is often the last line of …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/morristown-fire-district-board-oversight-2025m-101North Creek Fire District – Board Oversight (2025M-86)
… adequate oversight of the District’s financial activities to ensure public funds are used effectively, maintain fiscal … the District’s money and ensuring it is spent prudently to provide necessary fire and emergency services. The … oversight of District financial activities related to budgeting, monthly financial reporting, bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/north-creek-fire-district-board-oversight-2025m-86Ouaquaga Fire Company, Inc. – Company Operations (2025M-98)
… for ensuring public trust and legal compliance. According to the Certificate, the Company’s general purpose is to acquire and own fire apparatus and emergency equipment for … emergencies. The Certificate was amended in March 2023 to state that the Company was to have no less than three …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/01/23/ouaquaga-fire-company-inc-company-operations-2025m-98Lawrence Union Free School District – Financial Management (2025M-115)
… 1, 2021 – June 30, 2025. We extended our audit period back to July 1, 2019 to review real property tax trends and forward to October 30, 2025 to review the District’s 2024-25 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/lawrence-union-free-school-district-financial-management-2025m-115Town of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-106)
… Town officials should properly distribute FFI tax proceeds to ensure that local fire departments receive the financial … some departments may receive less than they are entitled to, impacting their operations and resources. Proper … and financial officer and is responsible for the day-to-day financial operations, including the allocation and …
https://www.osc.ny.gov/local-government/audits/town/2026/03/06/town-gorham-distribution-foreign-fire-insurance-tax-proceeds-2025m-106State Comptroller DiNapoli Releases School Audits
… $914,291 (99 percent of total collections remitted to the business office) were late. Sag Harbor Union Free … Auditors reviewed 208 invoices totaling $1.3 million to determine whether an adequate claims audit was performed. … eight invoices totaling $4,582 should have been reported to the board because sufficient information was not provided. …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… said it was not legally required, the board should strive to ensure that town residents realize increased prosperity … benefit from the projects that the corporation approves. To do so, the board must establish measurable goals for all approved projects, monitor the projects to ensure these goals are met and establish written project …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli: State’s Financial Plan Reflects a Bleak Economic Outlook
… by the state, schools and local governments, according to an analysis released today by State Comptroller Thomas P. DiNapoli. As much as $8.2 billion would be cut from Aid to Localities spending, while large reductions in funding for … on the SFY 2020-21 Enacted Budget Financial Plan Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-states-financial-plan-reflects-bleak-economic-outlookVillage of Coxsackie – Treasurers’ Records and Reports (2025M-119)
… and timely records and reports? Audit Period June 1, 2022, to December 31, 2024. We extended the audit period back to May 31, 2019, and forward to January 16, 2025, to comment on late-filed Annual …
https://www.osc.ny.gov/local-government/audits/village/2026/05/01/village-coxsackie-treasurers-records-and-reports-2025m-119DiNapoli: State Agency Overtime Costs Increased 10.2% in 2024, Up 1.8M Hours Over 2023
… 1.8 million hours higher than the previous year, according to the annual report issued today by State Comptroller Thomas … CUNY, grew from 2023 by 3.7% in 2024, or 5,330 positions, to an average annual total of 151,309. This was the second … 15 years ago when it was over 177,000. “Overtime continued to grow in 2024 despite increases to a workforce that remains …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-state-agency-overtime-costs-increased-10.2-percent-in-2024-up-1.8m-hours-over-2023Town of New Hudson – Transparency of Fiscal Activities (S9-25-34)
… We extended our observation of annual AFR filings forward to November 28, 2025, and back to fiscal year 2019. Understanding the Audit Area To help promote transparency, a town board should conduct a …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/15/town-new-hudson-transparency-fiscal-activities-s9-25-34Eldred Central School District – Building Access (S9-26-1)
… 1, 2024 – November 30, 2025 We extended our audit period to December 17, 2025, to review access activity logs during our fieldwork. … for enhancing security and enabling school officials to manage and monitor entry points within educational …
https://www.osc.ny.gov/local-government/audits/school-district/2026/06/05/eldred-central-school-district-building-access-s9-26-1