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Opinion 92-20
… fee on concerts which take place during the running of a county fair on the fairgrounds. The fair is held one week … on a regular basis during the summer. You state that the county fair is organized and held by an agricultural … fairgrounds when used by the corporation during the annual county fair, without regard to ownership of the grounds. As a …
https://www.osc.ny.gov/legal-opinions/opinion-92-20Opinion 94-7
… of fees for services of an emergency rescue and first aid squad) LOCAL LAWS -- Fees (for services of emergency rescue and first aid squad) -- Pre-emption (fees for services of emergency rescue and first aid squad) GENERAL MUNICIPAL LAW, §209-b(4); MUNICIPAL …
https://www.osc.ny.gov/legal-opinions/opinion-94-7State Contract and Payment Actions in October
… and maintenance. Office of General Services - Design & Construction $11 million with Breeze National Inc. to … services statewide. $1.4 million with SPR Holdings LLC to provide an on-call residence suite at the Kirby … Preservation $3.7 million with Mid-Hudson Construction Management Inc. for construction of a maintenance building on …
https://www.osc.ny.gov/press/releases/2024/12/state-contract-and-payment-actions-octoberState Contract and Payment Actions in December
… million with New York State Industries for the Disabled Inc. for the printing and mailing of appearance … Program System. Office of General Services - Design & Construction $33.5 million with American Jail Products LLC to … at The Egg in Albany County. $8.8 million with RK Contracting Inc. to replace expansion joints on the east and …
https://www.osc.ny.gov/press/releases/2025/02/state-contract-and-payment-actions-decemberOther Bulletin No. 73
… or fifteen (15) or more years of continuous service* at a base annual salary equal to or greater than the Job Rate … salaried service, Paid Military Leave and Sick Leave at Half Pay) or time on Workers’ Compensation Leave or Unpaid … an employee first meets the five year continuous service at Job Rate criteria in October 2023, the employee becomes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-73-october-2023-state-university-construction-fund-scf-civilComptroller DiNapoli Releases Municipal Audits
… and did not adopt a policy to determine the amount of fund balance to be maintained. The town-wide general fund … number of jobs created by its revolving loan program and does not actively enforce the repayment of loans that become … developer. As a result, auditors estimate the county may pay $1.8 million more than necessary for the building. In …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2XIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… capital asset. OSC will use the information provided by agencies to record an ARO liability and a corresponding …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsState Comptroller DiNapoli Releases Audits
… Department of Health (DOH): Suspicious and Fraudulent Medicaid Payments to … prohibited from receiving Medicaid payments. Department of Health: Medicaid Program: Overpayments of Ambulatory Patient … Medco Health Solutions, which was subsequently bought by Express Scripts Holding Company. Auditors found United did …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-dinapoli-releases-auditsDiNapoli Releases Subway Ridership Dashboard
… Brooklyn and Queens who work in lower wage, public-facing jobs,” DiNapoli said. “The straphangers putting money into … Many residents in these neighborhoods work in jobs that cannot be performed remotely such as healthcare, construction, retail and restaurants. Ridership …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-releases-subway-ridership-dashboardDiNapoli Issues Report on Transparency of Village Fiscal Activities
… released a report and series of audits today reviewing compliance by villages with financial reporting and other … released a report and series of audits today reviewing compliance by villages with financial reporting and other …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesTown of Knox – Transparency of Fiscal Activities (S9-25-30)
… and file the 2021 through 2024 AFRs with OSC, as required by NYS General Municipal Law (GML) Section 30. Furthermore, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/24/town-knox-transparency-fiscal-activities-s9-25-30DiNapoli: NYC Budget Is Balanced but Risks Loom As Fiscal and Economic Concerns Grow
… city’s care, many under-budgeted spending items remain, meaning additional revenues or cost savings will need to be …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-nyc-budget-balanced-risks-loom-fiscal-and-economic-concerns-growKerhonkson Fire District – Board Oversight (2025M-124)
… transparent. The District’s required AFR was last filed in 2007, more than 18 years ago. As a result, the Board, … the ability to assess the District’s financial standing. In addition, because the Board did not request or review the … the Board did not: Audit the Treasurer’s records in accordance with New York State Town Law (Town Law) Section …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/15/kerhonkson-fire-district-board-oversight-2025m-124DiNapoli: Former Vernon Center Fire Department Treasurer Arrested for Stealing Over $300,000
… Thomas P. DiNapoli, Oneida County District Attorney Todd Carville, and the New York State Police announced today. The defendant, Jonnell … DiNapoli said. “I thank District Attorney Carville and the New York State Police for their partnership in this … Thomas P DiNapoli Oneida County District Attorney Todd Carville and the New York State Police announced today …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-former-vernon-center-fire-department-treasurer-arrested-stealing-over-300000Opinion 88-73
… opinion. IMPROVEMENT DISTRICTS -- Reserve Fund (authority to establish) MUNICIPAL FUNDS -- Capital Reserve Fund … fund for improvement district purposes. This is in reply to your letter asking whether a town of the second class may … note that suburban towns are authorized by Town Law, §55-a to establish such a fund. There is no general authorization …
https://www.osc.ny.gov/legal-opinions/opinion-88-73State Comptroller Thomas P. DiNapoli Statement on State Budget Negotiations
… supports our state’s continued economic recovery, provides for those in need and still struggling from the pandemic’s … they have a fiscal year of July 1). If a final agreement is not reached, lawmakers can pass a budget extender, which is a temporary solution to ensure that state workers on the …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-thomas-p-dinapoli-statement-state-budget-negotiationsDiNapoli: Former Tax Collector Accused of Pocketing $88,000 for Car Loans, Amazon Purchases, Food and Other Expenses
… of Jennifer Colucci, 41, of Hopewell Junction, N.Y., for allegedly stealing more than $88,000 in tax funds collected for the use of the town of Beekman and its schools. The … the arrest of Jennifer Colucci 41 of Hopewell Junction NY for allegedly stealing more than $88000 in tax funds …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-tax-collector-accused-pocketing-88000-car-loans-amazon-purchases-food-and-otherAmortization Schedules and Payoffs – Contribution Stabilization Program
… If you participate in the CSP, you can view the payment schedules of any outstanding amortizations, the … for each, in Retirement Online . To view amortization payment schedules : Sign in to your Retirement Online … the effective date, maturity date, interest rate, payment amount and payment schedule. You can save on interest …
https://www.osc.ny.gov/retirement/employers/csp/amortization-schedules-and-payoffsUnited Cerebral Palsy Association of the Rochester Area, Inc. – Compliance With the Reimbursable Cost Manual
… costs reported by United Cerebral Palsy Association of the Rochester Area, Inc. (UCP Rochester) on its Consolidated Fiscal Report (CFR) were … covered the year ended December 31, 2013. Background UCP Rochester, a not-for-profit organization located in … costs reported by United Cerebral Palsy Association of the Rochester Area Inc on its CFR were prprly calculated adqtly …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/united-cerebral-palsy-association-rochester-area-inc-compliance-reimbursable-cost-manualAudits of Local Governments: The Audit Process
… A risk assessment process precedes most Office of the New York State Comptroller (OSC) audits of local governments and … districts and BOCES by OSC. Entrance Conference: The audit team discusses the audit process with local government management. Preliminary Audit Survey: The audit team conducts a survey of organizational and operational …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-process