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Midway Fire District – Claims Auditing (2025M-143)

… are disbursed. Because it is the Board’s responsibility to ensure tax dollars are spent properly, efficiently and in … deliberate audit of claims before directing the Treasurer to pay them. The District made 695 disbursements totaling … or were not audited and approved by the entire Board prior to payment. The lack of a proper audit of claims increased …

https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/midway-fire-district-claims-auditing-2025m-143-0

Opinion 88-34

… or statutory amendments that bear on the issues discussed in the opinion. VEHICLE AND TRAFFIC REGULATIONS -- Towns … Towns may enact traffic regulations, rules, and orders in the same manner as ordinances. Villages may enact traffic regulations, rules and orders, in the same manner as resolutions. Opn No. 74-1224 is …

https://www.osc.ny.gov/legal-opinions/opinion-88-34

Opinion 91-51

… -- Inter-fund Advance (from county sewer district fund to general fund) COUNTIES -- Fund Transfers (inter-fund advance from sewer district fund to general fund) GENERAL MUNICIPAL LAW, §§9-a, 453; COUNTY … county sewer district user fees and benefit assessments to any other county fund in the manner prescribed by General …

https://www.osc.ny.gov/legal-opinions/opinion-91-51

Borrowing Against Your Contributions – New Career Plan

… or disability). The loan application provides examples of how much your reduction would be. How Much You Can Borrow The … could result in significant tax consequences for you. You do not make the required payments on your loan at least once …

https://www.osc.ny.gov/retirement/publications/1515/borrowing-against-your-contributions

Borrowing Against Your Contributions – Basic Plan with Increased-Take-Home-Pay (ITHP)

https://www.osc.ny.gov/retirement/publications/1511/borrowing-against-your-contributions

Borrowing Against Your Contributions – Non-Contributory Plan with Guaranteed Benefits

https://www.osc.ny.gov/retirement/publications/1513/borrowing-against-your-contributions

Borrowing Against Your Contributions – Forest Rangers Plan

https://www.osc.ny.gov/retirement/publications/1864/borrowing-against-your-contributions

Borrowing Against Your Contributions – Police and Fire Plan

https://www.osc.ny.gov/retirement/publications/1512/borrowing-against-your-contributions

State Comptroller DiNapoli Releases Audits

… to improve monitoring of businesses’ continued eligibility for program benefits. Department of Health – Medicaid Program … care (MLTC) plans, which provide long-term care services for people who are chronically ill or disabled. To be eligible for MLTC enrollment, individuals must be assessed as needing …

https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-audits

DiNapoli: Majority of Cities and Villages Statewide Below Fiscal Stress Threshold

… “moderate fiscal stress” and four villages as “susceptible to fiscal stress.” “Our indicators show fiscal stress remains … low among New York's villages, while some cities continue to struggle,” said DiNapoli. “Local officials are encouraged to continue to be mindful about how budget practices today …

https://www.osc.ny.gov/press/releases/2019/03/dinapoli-majority-cities-and-villages-statewide-below-fiscal-stress-threshold

Comptroller DiNapoli Releases School Audits

… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Chenango … School District , Hamburg Central School District , Lackawanna City School District , Shelter Island Union Free … orders and allowance disbursement forms, as required. Lackawanna City School District – Financial Condition (Erie …

https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits-0

DiNapoli: Former Assistant Clerk Charged with Stealing Nearly $4,000 from Village of Horseheads

… Weeden Wetmore and the New York State Police announced the arrest of Tammy Miele, former Assistant Clerk for the Village … for allegedly stealing nearly $4,000 from the Village. The arrest was the result of a joint investigation between … Acting Superintendent Steven A. Nigrelli said, “This arrest should serve as a reminder that those who choose to …

https://www.osc.ny.gov/press/releases/2023/08/dinapoli-former-assistant-clerk-charged-stealing-nearly-4000-village-horseheads

DiNapoli: Former Clerk Padded Her Pay With Town Funds

… and audit found that she paid herself thousands of dollars in unauthorized payroll payments. Green also had the town pay … the New York State Police for their work and partnership in combatting public corruption." "This arrest once again … said Superintendent George P. Beach II. "The victims in this case were the residents who put their trust in this …

https://www.osc.ny.gov/press/releases/2016/11/dinapoli-former-clerk-padded-her-pay-town-funds

IX.12.N Fund Availability and Interest Liability – IX. Federal Grants

… based on the difference in whole days between the average date of check clearance for the disbursement and the date the related federal funds are deposited in a state … paid out its own funds (as recorded on a voucher); The date of the check issuance for the disbursement (as recorded …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12n-fund-availability-and-interest-liability

SUNY Maritime College Review of PCard Transactions and TCard Expenses

… Background Certain Maritime employees are responsible for making PCard transactions. The card is used to purchase … the supervisor must ensure that all transactions were for the official duties of the cardholder and were in … Program to provide their employees with a mechanism to pay for travel expenses. Traveler responsibilities include …

https://www.osc.ny.gov/state-agencies/audits/2019/06/07/suny-maritime-college-review-pcard-transactions-and-tcard-expenses

Statement From New York State Comptroller DiNapoli on New York City's Fiscal Year 2027 Preliminary Budget

… budget marks a substantial shift in the city’s approach to budgeting, incorporating chronically underbudgeted … tax rate and lays bare the considerable obstacles it faces to achieve budget balance next year. It also assumes more … strong. The city made an upward revision of $8.6 billion to tax revenue in FY 2027, over 10% higher than in November, …

https://www.osc.ny.gov/press/releases/2026/02/statement-new-york-state-comptroller-dinapoli-new-york-citys-fiscal-year-2027-preliminary-budget

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