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State Comptroller DiNapoli Releases Municipal Audits
… fuel operations, billing errors occurred and the potential for inappropriate use of town fuel to occur and go undetected … The superintendent did not properly monitor and account for the millings inventory or unscreened millings sales. As a … a result, 483 tons of unscreened millings that were sold for $929 should have been sold for $9,875 based on average …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-auditsVillage of Manlius – Financial Reports (2025M-89)
… [read complete report – pdf] Audit Objective Did the Village Board of Trustees … Comptroller (OSC)? Audit Period June 1, 2023 – March 31, 2025. We extended our audit period to review the filing … and residents. The Board did not: Receive monthly budget status reports, a balance sheet or trial balance …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-manlius-financial-reports-2025m-89DiNapoli Announces State Contract & Payment Actions for June 2014
… State Comptroller Thomas P. DiNapoli announced today his … million due to fraud, waste or other improprieties. As the state’s chief financial officer, DiNapoli’s office reviews contracts for all state agencies and certain contracts for state public … State Comptroller Thomas P DiNapoli announced today his …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-announces-state-contract-payment-actions-june-2014Opinion 92-43
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … with the written agreement required by Highway Law, §284, or materials for the repair and maintenance of bridges and to … adopted pursuant to that statute, that all purchases or leases in excess of $500.00 by the highway superintendent …
https://www.osc.ny.gov/legal-opinions/opinion-92-43Opinion 88-14
… on the issues discussed in the opinion. ABANDONED AND LOST PROPERTY -- County Sheriff (disposition of unclaimed county prisoners' property) MUNICIPAL FUNDS -- … of abandoned property to) STATUTE OF LIMITATIONS -- Unclaimed Funds (county prisoners) ABANDONED PROPERTY LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-88-14State Comptroller DiNapoli Releases Municipal Audits
… taxpayers. The clerk also did not always date stamp real property tax receipts, including 66% of town and county and … (TW) and town-outside-village (TOV) funds that, as of Jan. 1, 2024, were sufficient to fund the entire 2024 budgeted … Officials also increased unrestricted fund balance from Dec. 31, 2019 to Dec. 31, 2023 by 96%, 93% and 93% in the …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-auditsPublications
… Below, you’ll find retirement plan publications and general information … retirement plan determine your benefits. The best way to find your specific retirement plan publication is to visit our Find Your NYSLRS Retirement Plan Publication page and follow … Find NYSLRS retirement plans general interest publications …
https://www.osc.ny.gov/retirement/publicationsOpinion 93-3
… 1965, p 516; 19 Opns St Comp, 1963, p 430; cf ., e.g., 29 CFR 1910.134[b][10], 1910.156[b][2], pertaining to federal … State Legislature (see, e.g., General Municipal Law, §§103[4], 104), there are also several well-established common law …
https://www.osc.ny.gov/legal-opinions/opinion-93-3Opinion 97-22
… Permissible Uses (financing by county of construction of community college dormitory) COMMUNITY COLLEGES -- Powers and … COUNTIES -- Powers and Duties (financing the cost of community college dormitory) EDUCATION LAW, §§6304, 6306: The county governing board, and not the county community college board of trustees, may authorize the …
https://www.osc.ny.gov/legal-opinions/opinion-97-22Opinion 92-46
… The purchase of kitchen utensils, furniture, books and sports equipment to be used at a village youth center need … by a village of kitchen utensils, furniture, books and sports equipment to be used at a village youth center should … by a village of kitchen utensils furniture books and sports equipment to be used at a village youth center should …
https://www.osc.ny.gov/legal-opinions/opinion-92-46Opinion 95-18
… cemetery in lieu of the yearly assessment provided for by Village Law, §15-1506. You ask whether a village, in … by villages. Section 15-1502 prescribes the procedure for the sale of burial lots but is silent with respect to the … fees. Further, while there is express authority for a village to impose upon lot owners a yearly …
https://www.osc.ny.gov/legal-opinions/opinion-95-18DiNapoli Finds Major Problems with Rochester School District Payments
… Education Department's "Teachers Incentive Fund" grant program. DiNapoli's auditors reviewed 515 procurement card … and Complete a thorough review of p-card transactions, alert supervisors when cardholders violate the district's …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-finds-major-problems-rochester-school-district-paymentsComptroller DiNapoli Releases Municipal Audits
… and procedures related to acceptable use, computer security, breach notification or online banking. Town of …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-1Opinion 2004-5
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (annuities for volunteer firefighters) INSURANCE LAW §§9104, 9105: Foreign fire insurance tax monies may not be expended to purchase … Whether foreign fire insurance tax monies may be expended to purchase annuities …
https://www.osc.ny.gov/legal-opinions/opinion-2004-5Opinion 89-11
… powers of a not-for-profit corporation, which include the power to rent real property and all powers necessary to … and their families. Thus, although the Association has the power to rent a meeting room in furtherance of its general …
https://www.osc.ny.gov/legal-opinions/opinion-89-11Opinion 90-31
… This opinion represents the views of the Office of the State Comptroller at the time it was … to General Municipal Law, §353-a must act by majority vote of the whole committee. The participating towns may not, … pursuant to General Municipal Law 353a consisting of the supervisors of the seven participating towns must act by …
https://www.osc.ny.gov/legal-opinions/opinion-90-31The Changing Face of Post-Pandemic New York City
… and after the COVID-19 pandemic are changing the face of New York City and highlight significant policy implications moving forward, according to a report released today by New York State Comptroller … and it raises longstanding concerns about the cost of living, the growing wealth gap, the need to preserve a …
https://www.osc.ny.gov/press/releases/2023/12/changing-face-post-pandemic-new-york-cityState Comptroller DiNapoli Releases Municipal & School Audits
… financial activities were properly recorded and supported. As a result, the ability to make financial decisions was … did not always approve, support and monitor overtime. As a result, overtime expenditures exceeded budgeted overtime … students. Officials also did not complete and maintain designation forms and submit them to the New York State …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: State Needs to Help Addiction Support Providers Better Prepare for Emergencies
… the period from 2019 to 2022, found the state’s Office of Addiction Services and Supports (OASAS) must improve its oversight and monitoring of nearly 400 certified providers that offer vital programs to thousands of New Yorkers battling substance use disorders or gambling …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-needs-help-addiction-support-providers-better-prepare-emergenciesDiNapoli: OTDA Needs to Improve Oversight of Services Provided to Those in Homeless Shelters
… local departments of social services and homeless shelter providers to make sure those entering the shelters are being … to get the services they need and transition to permanent housing, according to an audit released today by State … enough to ensure local social service offices and other providers are providing them with the services they require …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-otda-needs-improve-oversight-services-provided-those-homeless-shelters