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Opinion 2001-15
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Dissolution … of taxable real property aggregating at least one-half of all taxable real property of the district owned by resident … aggregate at least one-half of the assessed valuation of all the taxable real property of the proposed district or …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15Comptroller DiNapoli Releases Municipal Audits
… , Town of Petersburgh , Village of Pomona and the Seneca County Industrial Development Agency . “In today’s fiscal climate, … reconciliations. Village of Pomona – Financial Condition (Rockland County) Village officials did not adequately monitor …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-auditsAnnual Wage for New Tier 6 Employees
… to determine an annual wage for a new employee, please email our Employer Reporting staff at …
https://www.osc.ny.gov/retirement/employers/annual-wage-new-tier-6-employeesDiNapoli: Former CFO of St. Johnsville Volunteer Ambulance Corp. Arrested for Stealing Over $26,000
… Superintendent Steven G. James announced. The defendant, Shannon Countryman, 46, was charged with grand larceny in the third degree and forgery in the third degree. “Shannon Countryman allegedly abused her position of trust to …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-former-cfo-st-johnsville-volunteer-ambulance-corp-arrested-stealing-over-26000State Contract and Payment Actions in July and August
… In July and August, the Office of the State Comptroller approved 3,988 contracts for state agencies and public authorities valued at $7.0 billion …
https://www.osc.ny.gov/press/releases/2024/09/state-contract-and-payment-actions-july-and-augustDiNapoli: State Education Department Missed Red Flags of Proprietary Schools' Financial Trouble
… CPAs who prepared them that the schools may not be able to pay their bills within the next 12 months. One of them, an …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-state-education-department-missed-red-flags-proprietary-schools-financial-troubleXIV.1 Outstanding Check Outreach and Escheatment – XIV. Special Procedures
… issued out of the Comptroller’s Refund Account and for payroll checks. The Department of Taxation and Finance (DTF) … For additional information on the outreach for Refund, Payroll, Vendor, Employee Expense and SSP checks see … Section 9.G - Reissuing or Cancelling a Refund Check . Payroll Account Outreach OSC will reissue upon receipt of a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv1-outstanding-check-outreach-and-escheatmentCity of Troy – Budget Review (B22-5-7)
… Background The City of Troy, located in Rensselaer County, is authorized to issue debt not to exceed $24,706,000 to … State Local Finance Law requires all municipalities that have been authorized to issue obligations to fund operating … more than the tax levy limit as permitted by law, unless it properly overrides the tax levy limit. … New York Office …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-troy-budget-review-b22-5-7Opinion 88-2
… which intends to provide garbage collection services for all residents by contracting with a private carter after … a position to determine the factual questions of whether all properties within the village would be benefited by the … to assessment, stated that "(i)t is settled law that all properties within an area to be serviced by an …
https://www.osc.ny.gov/legal-opinions/opinion-88-2Opinion 91-32
… Piping and Air Conditioning Contractors Assoc., Inc. v NYS Thruway Authority , 5 NY2d 420, 185 NYS2d 534), they … and Trustees of Village of Ossining , 128 Misc 848, 220 NYS 345, 348; Melker v City of New York , 190 NY 481; Storm v City of New York , 135 Misc 622, 238 NYS 143; 52 ALR2d 1134). On the other hand, unlike many other …
https://www.osc.ny.gov/legal-opinions/opinion-91-32DiNapoli Audit: Pre-K Special Education Provider Spent $2.5 Million in Unallowed Expenses
… determines how special education providers can use public funds to make certain that children get the greatest … Education Department so that they can recover the misspent funds.” Shared staff at Starting Point Services divided their … uncovered waste, fraud and abuse of special education funds, DiNapoli announced an initiative involving a broad …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-audit-pre-k-special-education-provider-spent-25-million-unallowed-expensesCity of Olean – Budget Review (B18-1-1)
… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/city/2018/03/19/city-olean-budget-review-b18-1-1State Comptroller DiNapoli Releases State Audits and Examinations
… four students who received awards but did not maintain good academic standing and four students who received awards but did not …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-state-audits-and-examinationsUnderstanding the Audit Process
… position or factual differences; this written response is appended to and issued with the final report. Agency … Action: Within 180 days after the final report is issued, auditee reports to the State Comptroller the … as part of our efforts to ensure taxpayer money is spent wisely and well. Those engagements follow a similar …
https://www.osc.ny.gov/state-agencies/audits/understanding-audit-processCity of Amsterdam – Budget Review (B23-5-4)
… exceed $8.3 million to liquidate the cumulative deficits in the City’s general, transportation, sewer and recreation … The significant revenue and expenditure projections in the 2023-24 proposed budget are reasonable. However, we … City officials did not implement all recommendations in our previous budget review letter when preparing the …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-amsterdam-budget-review-b23-5-4Employer E-News Archive — 2023
… Sign up to make sure you receive the latest Retirement System news. December 2023 Employers No … Than 1,000 Employers Have Already Made the Switch … The latest Retirement System news for NYSLRS employers …
https://www.osc.ny.gov/retirement/publications/employer-e-news-archive-2023State Contract and Payment Actions in August
… approved 1,555 contracts for state agencies and public authorities valued at $2.7 billion and approved more than 2 … approved 1555 contracts for state agencies and public authorities valued at $27 billion and approved more than 2 …
https://www.osc.ny.gov/press/releases/2022/09/state-contract-and-payment-actions-augustState Contract and Payment Actions in August
… In August, the Office of the State Comptroller approved 1,439 contracts for state agencies … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2021/09/state-contract-and-payment-actions-augustState Contract and Payment Actions in December
… In December, the Office of the State Comptroller approved 1,898 contracts for state agencies … of documentation. Find out how your government spends your money at Open Book New York . Track municipal spending, the …
https://www.osc.ny.gov/press/releases/2020/02/state-contract-and-payment-actions-decemberHarpursville Central School District - Financial Condition (2018M-120)
… managed the District’s financial condition. Key Findings From 2013-14 through 2015-16, the District adopted budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/harpursville-central-school-district-financial-condition-2018m-120