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Opinion 96-18
… NYS2d 873, lv den 58 NY2d 604, 459 NYS2d 1027; Citizens For An Orderly Energy Policy v County of Suffolk , 90 AD2d … effect and that municipal moneys may not be expended for such purposes (1991 Opns St Comp No. 91-58, p 160; 1990 … a city. Our reference to an act of the Legislature is for informational purposes only and is not a recommendation …
https://www.osc.ny.gov/legal-opinions/opinion-96-18Comptroller DiNapoli Releases Municipal Audits
… appropriate controls over the authorization and payment of overtime. The board did not implement policies or …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-0Flanders Fire District – Disbursements (2014M-199)
Flanders Fire District Disbursements 2014M199
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/flanders-fire-district-disbursements-2014m-199Johnsonville Fire District – Claims Processing (2017M-190)
… Purpose of Audit The purpose of our audit was to determine whether … 30, 2017. Background The Johnsonville Fire District is a district corporation of the State, distinct and separate …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/01/05/johnsonville-fire-district-claims-processing-2017m-190West Seneca Fire District #2 – Purchasing and Capital Project Management (2018M-241)
… than $115,000. District officials did not obtain quotes for 16 of 21 purchases totaling approximately $56,000. The … may have improperly charged the District more than $14,000 for administrative fees and sales tax. Key Recommendations … legal counsel and, if appropriate, seek reimbursement for the improper charges. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/30/west-seneca-fire-district-2-purchasing-and-capital-project-management-2018mMore About This Retirement Plan – State Police Plan
… Retirement System (PFRS) covered by the special 20-year State Police retirement plan. (There is no Tier 4 in PFRS.) These benefits are provided by Section 381-b of the New York State Retirement and Social Security Law (RSSL) as …
https://www.osc.ny.gov/retirement/publications/1518/more-about-retirement-planOpinion 89-16
… carefully reviewed to determine exactly what it provides. With respect to the expenditure of foreign fire insurance tax …
https://www.osc.ny.gov/legal-opinions/opinion-89-16Opinion 91-2
… being conducted by the comptroller, and, in a proper case, to bring with him, a book or paper". We believe this …
https://www.osc.ny.gov/legal-opinions/opinion-91-2New York State Comptroller DiNapoli and District Attorney Kindlon: Siblings Indicted for Stealing State Rent-Relief Funds
… electronic monitoring and are due back in court on Jan. 26. The charges filed in this case are merely accusations and …
https://www.osc.ny.gov/press/releases/2026/01/new-york-state-comptroller-dinapoli-and-district-attorney-kindlon-siblings-indicted-stealing-stateTransportation Company Owner and Office Manager Indicted in $1.8 Million Medicaid Scheme
… due back in court on Nov. 12. The charges filed in this case are merely accusations and the defendants are presumed …
https://www.osc.ny.gov/press/releases/2025/10/transportation-company-owner-and-office-manager-indicted-18-million-medicaid-schemeOpinion 2005-5
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (entitlement to increase in compensation when … Whether the police chief is entitled to a monetary payment in the amount …
https://www.osc.ny.gov/legal-opinions/opinion-2005-5Opinion 88-7
… pay debt service. It should be noted, however, that in the case of counties, cities other than the City of New York, …
https://www.osc.ny.gov/legal-opinions/opinion-88-7Opinion 2000-19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Exempt Volunteer Firemen's Benevolent Association (use of tax monies to install an elevator accessible to disabled … foreign fire insurance tax monies to pay for installation of an elevator …
https://www.osc.ny.gov/legal-opinions/opinion-2000-19DiNapoli: Affordable Housing Developments Need Better Oversight to Address Unsafe Conditions
… refinancing, noting recent capital funding awards to address facade and boiler work. State Senator Brian Kavanagh, Chair of the Senate Housing Committee … provide meaningful oversight over these properties.” State Senator Jose Serrano said, “Every New Yorker deserves a safe, …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-affordable-housing-developments-need-better-oversight-address-unsafe-conditionsState Comptroller DiNapoli Releases Municipal Audits
… 2017, city officials balanced the budget using primarily casino revenue, averaging $9 million, and fund balance, … deplete available fund balance. Assuming no additional casino revenue is received, the city will have a projected …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-audits-0Beekmantown Fire District No. 1 – Board Oversight (2025M-70)
… and filing of required annual financial reports (AFRs). Understanding the Audit Area The Board is responsible … Treasurer did not prepare or file any of the District’s AFRs since she was first appointed in 2019.As a result, as of January 31, 2025, the District’s AFRs for the 2019 through 2023 fiscal years were between 337 …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-board-oversight-2025m-70State Comptroller DiNapoli and DFS Acting Superintendent Asrow Designate New Banking Development District to Support Community Banking in the Butternut Valley
… Comptroller Thomas P. DiNapoli and Acting Superintendent of the Department of Financial Services (DFS) Kaitlin Asrow today announced the approval of the Butternut Valley Banking Development District (BDD) as … Comptroller DiNapoli and Acting Superintendent of the DFS Kaitlin Asrow today announced the approval of the …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-and-dfs-acting-superintendent-asrow-designate-new-banking-developmentState Agencies Bulletin No. 360
… Purpose To explain the use of Deduction Code 367 (AFLAC NY). Affected Employees Employees in Bargaining Units 31 and … Date Checks dated January 9, 2003 OSC Actions AFLAC NY will send OSC a file to start, change or cancel the … about employee eligibility, please contact AFLAC NY at 1-800-366-3436 or e-mail at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/360-new-voluntary-insurance-program-council-82-deduction-code-367-aflac-nyAverill Park No. 2 Fire District – Controls Over Financial Activity (2014M-183)
… our audit was to assess the District’s financial controls for the period January 1, 2013 through March 31, 2014. … manner each year. Independent audits were not performed for 2012 or 2013. Key Recommendations Ensure that the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/averill-park-no-2-fire-district-controls-over-financial-activity-2014m-183Cortlandville Fire District – Credit Cards (2020M-57)
… itemized supporting documentation. Ensure payments occur in a timely fashion to avoid incurring late fees and interest … B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/10/cortlandville-fire-district-credit-cards-2020m-57