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Opinion 93-27
… This opinion represents the views of the Office of the State Comptroller at the time … §1262(c): When a town and the villages within the town all elect to receive their shares of county sales tax in … For purposes of this inquiry, we assume the town and all villages within the town have elected to receive their …
https://www.osc.ny.gov/legal-opinions/opinion-93-27Opinion 2002-10
… historical property within the town and provide for the upkeep and repair of such property. You ask whether a … The term "historic and/or cultural place or property" is defined for purposes of article 5-K to mean "any building, … or the nation" (General Municipal Law §119-bb[2]). It is our opinion that, pursuant to this grant of authority to …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10-0Opinion 2002-10
… historical property within the town and provide for the upkeep and repair of such property. You ask whether a … The term "historic and/or cultural place or property" is defined for purposes of article 5-K to mean "any building, … or the nation" (General Municipal Law §119-bb[2]). It is our opinion that, pursuant to this grant of authority to …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10Physical and Financial Conditions at Selected Mitchell-Lama Developments in New York City (Follow-Up)
… were built under the Program. In exchange for low-interest mortgage loans and real property tax exemptions, the Program …
https://www.osc.ny.gov/state-agencies/audits/2025/06/09/physical-and-financial-conditions-selected-mitchell-lama-developments-new-york-city-followTown of Plattekill – Information Technology (2025M-132)
… [read complete report – pdf] Audit Objective Did the Town of Plattekill (Town) Town Board (Board) and Town Supervisor (Supervisor) adequately manage the Town’s network user accounts and develop adequate … plan for unexpected IT disruptions or disasters. Require all employees to take IT security awareness training. Enter …
https://www.osc.ny.gov/local-government/audits/town/2026/04/10/town-plattekill-information-technology-2025m-132Ouaquaga Fire Company, Inc. – Company Operations (2025M-98)
… report – pdf] Audit Objective Did the Ouaquaga Fire Company, Inc. (Company) Board of Directors (Board) and membership operate the Company in accordance with its Certificate of Incorporation … Did the Ouaquaga Fire Company Inc Company Board of Directors Board and membership …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/01/23/ouaquaga-fire-company-inc-company-operations-2025m-98Putnam County – Probation Department Collection of Revenue (2014M-5)
… Key Recommendation There are no recommendations in this report. …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/putnam-county-probation-department-collection-revenue-2014m-5East Ramapo Central School District – Transportation Audit Follow Up (2019M-107-F)
… report released in November 2019. Background The District is located in Rockland County. The Board of Education (Board) is responsible for managing the District’s operations. Results of Review …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/east-ramapo-central-school-district-transportation-audit-follow-2019m-107East Ramapo Central School District – Textbook Audit Follow Up (2019M-171-F)
… report released in August 2020. Background The District is located in Rockland County. The Board of Education (Board) is responsible for managing the District’s operations. Results of Review …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/east-ramapo-central-school-district-textbook-audit-follow-2019m-171-fComptroller DiNapoli Visits Holocaust Memorial and Tolerance Center
… what happened to synagogues in Germany during the events of Kristallnacht (“The Night of the Broken Glass”) to the Center’s library. The book, titled “Pogrom Night 1938,” was presented on behalf of Malcolm Hoenlein, executive vice president of the … what happened to synagogues in Germany during the events of Kristallnacht The Night of the Broken Glass to the Centers …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-visits-holocaust-memorial-and-tolerance-centerDiNapoli: State Pension Fund Valued at $267.7 Billion at End of First Quarter
… State Common Retirement Fund (Fund) was $267.7 billion at the end of the first quarter of state fiscal year 2024-25. … York State Common Retirement Fund Fund was $2677 billion at the end of the first quarter of state fiscal year 202425 …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-state-pension-fund-valued-267-point-7-billion-end-first-quarterDiNapoli: State Pension Fund Valued at $274.6 Billion at End of Second Quarter
… State Common Retirement Fund (Fund) was $274.6 billion at the end of the second quarter of state fiscal year … York State Common Retirement Fund Fund was $2746 billion at the end of the second quarter of state fiscal year 202425 …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-pension-fund-valued-274-point-6-billion-end-second-quarterViolating the Terms of a DRO – Divorce and Your Benefits
… member to elect a specific pension payment option and name the ex-spouse as beneficiary, the terms of that DRO will supersede any other designation. Problems … to comply with the pre-existing order or agreement (RSSL Section 803-a). NYSLRS must receive a new DRO requesting the …
https://www.osc.ny.gov/retirement/members/divorce/violating-terms-droCamillus Volunteer Fire Department – Fiscal Operations (2014M-072)
… Purpose of Audit The purpose of our audit was to examine the Department’s … advance approval of purchases prior to payment. Not all vouchers contained receipts or other supporting … using credit cards in place of debit cards. Ensure that all disbursements are supported by adequate documentation. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/06/camillus-volunteer-fire-department-fiscal-operations-2014m-072NYS Comptroller DiNapoli Writes to President Biden in Support of His Planned Veto of Anti-ESG Resolution
… United States The White House 1600 Pennsylvania Avenue, NW Washington, DC 20500 Dear President Biden: I am writing to …
https://www.osc.ny.gov/press/releases/2023/03/nys-comptroller-dinapoli-writes-president-biden-support-his-planned-veto-anti-esg-resolutionDiNapoli: MTA Budget Gaps Driven By Fare Revenue Drop
… budget gaps by paying debt off early, but more can be done now to find cost savings and generate revenue to close gaps … and tunnel expenses. DiNapoli urged the MTA to continue to search for operating efficiencies and identify and expand … New York City Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-mta-budget-gaps-driven-fare-revenue-dropXI.2.L Contract Signature Page – XI. Procurement and Contract Management
… York State Contract number and an agency certification on all copies of the signature pages. The purpose of the … signature, a signature stamp, or digital signature stamp, all which have the same force and effect. Agencies must also … of this Chapter, for additional information). Further, all contracts or amendments between the State of New York and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2l-contract-signature-pageNewfane Central School District – Financial Condition (2015M-307)
… School District is located in the Towns of Newfane, Lockport, Cambria and Wilson in Niagara County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/newfane-central-school-district-financial-condition-2015m-307Pearl River Union Free School District – Competitive Procurement (2015M-363)
… internal controls over the District’s procurement process for the period July 1, 2014 through November 13, 2015. … Background The Pearl River Union Free School District is located in the Town of Orangetown, in Rockland County. The … operates five schools with approximately 2,500 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/pearl-river-union-free-school-district-competitive-procurement-2015m-363Shelby Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-372)
… for 2013 totaled $222,263. Key Findings The Treasurer does not prepare and present detailed financial reports to the Board. The Board does not perform an annual audit of the Treasurer’s records. The Board does not properly audit all claims. The Board has not adopted …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/08/shelby-volunteer-fire-company-internal-controls-over-financial