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Opinion 94-26
… assessments in section 980-k is computed with reference to general town taxes within the district. You ask whether a … of the maximum amount of the district charge pursuant to General Municipal Law, §980-k is made by reference to the levy of town taxes or village taxes within the area of …
https://www.osc.ny.gov/legal-opinions/opinion-94-26Performance of the Excelsior Jobs Program
… revision – including one company whose 2012 job commitment was reduced from 600 to 363 for no apparent reason. A company … to our draft audit report, ESD officials reiterated many of the positions they put forth during the audit’s … that our findings were based on misunderstandings of how the Program works and the relevant statutory …
https://www.osc.ny.gov/state-agencies/audits/2016/07/07/performance-excelsior-jobs-programAid and Incentives for Municipalities (AIM) and Temporary Municipal Assistance (TMA)
… (AIM) program provides state aid to all of New York’s cities (other than New York City), and towns, as well as nearly all 1 villages. While AIM payments to cities are made at various times throughout the year, towns … the AIM program. In State Fiscal Year 2026-27, New York’s cities, towns and villages will receive $715.2 million in …
https://www.osc.ny.gov/local-government/data/aid-and-incentives-municipalities-aim-and-temporary-municipal-assistance-tmaEmergency Service Communication Surcharges (2017-MS-4)
… complete report - pdf] We also issued 6 letter reports to the following Counties: Niagara , Oneida , Ontario , … Suffolk . Purpose of Audit The purpose of our audit was to determine whether the six counties audited received and … enhanced emergency communication (E911) surcharge revenues to improve their county’s 911 systems and operations, for the …
https://www.osc.ny.gov/local-government/audits/county/2018/04/20/emergency-service-communication-surcharges-2017-ms-4Village of Spencerport – Financial Management (2013M-134)
… Purpose of Audit The purpose of our audit was to review the Village’s financial management practices for … Village officials have not adopted policies or procedures to govern budgeting practices or the level of unexpended surplus funds to maintain. Although the Board has been provided with …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134State Comptroller DiNapoli Releases Audits
… of Health – Medicaid Program: Oversight of Health Homes (2023-S-8) The Health Home Program, implemented in New … Audits Department of Transportation - Payments to WSP USA Inc. Auditors examined a sample of expenses from the 11 … of salary expenses paid to four CHSC grantees were just, true, and correct without obtaining sufficient source …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-auditsOpinion 88-2
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- … Assessments (special assessment area for refuse collection in village) LOCAL LAWS -- Refuse and Garbage Collection … services for all residents by contracting with a private carter after competitive bidding, may pay for such services …
https://www.osc.ny.gov/legal-opinions/opinion-88-2State Contract and Payment Actions in July and August
… Nature’s Way Consultants and Contractors Inc. for parking lot and site improvements at the Woodlawn Beach State Park in … 1,924 contracts and related transactions valued at nearly $18.5 billion and nearly 29,000 payments valued at more than …
https://www.osc.ny.gov/press/releases/2024/09/state-contract-and-payment-actions-july-and-augustTown of Coventry – Transparency of Fiscal Activities (S9-25-32)
… We extended our observation of annual AFR filings forward to November 28, 2025, and back to fiscal year 2021. Understanding the Audit Area To help promote transparency, a town board should conduct a …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/13/town-coventry-transparency-fiscal-activities-s9-25-32Village of Richburg – Transparency of Fiscal Activities (2025M-116)
… June 1, 2022 – October 1, 2023 We extended our testing to include the Clerk-Treasurer’s fiscal year 2024 1 property … spreadsheet and extended our review of the last filed AFR to August 2025. Understanding the Audit Area To promote transparency, a village board should conduct a …
https://www.osc.ny.gov/local-government/audits/village/2026/07/17/village-richburg-transparency-fiscal-activities-2025m-116Village of Spencer – Financial Condition (2013M-119)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period June 1, 2011, to February 4, 2013. Background The Village of Spencer is … of the accounting function from the accounting records to the financial reports and in the reports to the IRS. The …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119DiNapoli Announces State Pension Fund's 2024 Corporate Governance Stewardship Priorities
… The Fund’s Corporate Governance Program actively engages with its portfolio companies to foster the development of … proposals, writing letters, and speaking directly with company directors and executives. 2024 Stewardship … DiNapoli’s commitment to encourage open engagement with the Fund’s public equity portfolio companies on key …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-announces-state-pension-funds-2024-corporate-governance-stewardship-prioritiesCost-of-Living Adjustment – Divorce and Your Benefits
… a COLA distribution. NYSLRS will interpret general terms in a DRO as intent to provide an ex-spouse with a share of …
https://www.osc.ny.gov/retirement/members/divorce/cost-living-adjustmentXIII.2.D Expense Report Payment – XIII. Employee Expense Reimbursement
… deposit or check, depending on the preferred payment method in the employee’s payroll information in the SFS. … direct deposit or check depending on the preferred payment method in the employees payroll information in the SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2d-expense-report-paymentWestern Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)
… (Corporation) Board of Directors (Board) distributed tickets from the Marketing and Promotional Program (Program) … Corporation Board of Directors Board distributed tickets from the Marketing and Promotional Program Program in …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-marketing-andDiNapoli and Rice Halt Pension Scam
… New York State Comptroller Thomas P. DiNapoli and Nassau County District Attorney Kathleen Rice today announced the … limitations. Hoffman, 65, of Shirley, pleaded guilty in Nassau County District Court Part 9P today to permitting … State Comptroller DiNapoli and Nassau County District Attorney Kathleen Rice today announced …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-and-rice-halt-pension-scamComptroller DiNapoli & A.G. Schneiderman Announce Arrest of Brooklyn Man for Allegedly Pocketing over $23K in Deceased Mother's Pension Benefits
… you responsible. I thank Attorney General Schneiderman for his continued partnership in rooting out public …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-ag-schneiderman-announce-arrest-brooklyn-man-allegedly-pocketing-over-23kComptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea of Former NYC Council Member Ruben Wills
… New York City Councilman Ruben Wills. Wills pleaded guilty to one count of Offering a False Instrument for Filing in the Second Degree, a class A misdemeanor. Pursuant to his plea agreement, Wills admitted he knowingly filed a … City Conflicts of Interest Board by intentionally failing to disclose personal loans made to him on his disclosure …
https://www.osc.ny.gov/press/releases/2017/11/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-former-nyc-council-member-ruben-willsDelaware County Industrial Development Agency – Project Monitoring and Website Transparency (2025M-88)
… [read complete report – pdf] Audit Objective Did Delaware County Industrial Development Agency (DCIDA) … Did Delaware County Industrial Development Agency DCIDA officials …
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/delaware-county-industrial-development-agency-project-monitoring-and-websiteOxford Academy and Central School District – Lead Testing and Reporting (S9-25-12)
… identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit … used in plumbing and has since been identified as toxic to people, especially young children. Lead poisoning can … or causing hearing and speech problems which can lead to greater difficulty performing well in school and beyond. 1 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/oxford-academy-and-central-school-district-lead-testing-and-reporting-s9