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Emergency Service Communication Surcharges (2017-MS-4)
… all emergency surcharge revenue from communication service suppliers (suppliers) and whether these counties used enhanced emergency … communication devices. All surcharges are collected by the suppliers and remitted directly to the counties imposing 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)
Village of Spencerport Financial Management 2013M134
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134Opinion 91-32
… benefit corporation. The county, however, is precluded by this prohibition from reimbursing property owners for … require OCRRA or the county to pay an eligible property owner who sells his property the difference between the … 857, 482 NYS2d 270). Although the County Law, unlike the Village Law (§4-412[2][3]) and the General City Law (§20[5]), …
https://www.osc.ny.gov/legal-opinions/opinion-91-32State Contract and Payment Actions in November
… and remediation of the former Rome Cable Corporation site in Oneida County. $1.4 million with the Student … Conservation Education and Stewardship Program. Gaming Commission $223.3 million with Everi Games Inc. for a new … Office of General Services $5.1 million with Monumenta Art Conservation and Finishing LLC for routine maintenance of …
https://www.osc.ny.gov/press/releases/2019/12/state-contract-and-payment-actions-novemberState Comptroller DiNapoli Releases Audits
… of real and personal property to further conservation, outdoor recreation, historic preservation, and waterfront and … Center, Inc.: Compliance With the Reimbursable Cost Manual (2024-S-19) The Charles R. Drew Early Childhood …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-auditsOpinion 88-2
… for refuse collection in village) LOCAL LAWS -- Refuse and Garbage Collection (imposition of benefit assessment for in village) REFUSE AND GARBAGE -- Collection of (means of financing collection in … local law, may establish one or more assessment areas for garbage collection service and provide for the imposition of …
https://www.osc.ny.gov/legal-opinions/opinion-88-2XIII.6 Potential Tax Consequences of Assigning an Incorrect Official Station – XIII. Employee Expense Reimbursement
… Generally, the State pays for expenses incurred when an employee travels on official State business. In some instances, these expenses are reportable as employee income. The employee’s personal income tax liability for these travel … Generally the State pays for expenses incurred when an employee travels on official State business …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii6-potential-tax-consequences-assigning-incorrect-official-stationState Contract and Payment Actions in July and August
… In July and August, the Office of the State Comptroller approved 3,988 contracts for state … more than 5.1 million payments worth nearly $24.4 billion. The office rejected 577 contracts and related transactions … In July and August the Office of the State Comptroller approved 3988 contracts …
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)
… to our brochure, Responding to an OSC Audit Report , which you received with the draft audit report. We encourage the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/13/town-coventry-transparency-fiscal-activities-s9-25-32Revenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… the near term). Establish a formal investment policy, if you haven’t already, to guide your local government or school …
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districtsVillage of Richburg – Transparency of Fiscal Activities (2025M-116)
… (Village) Board of Trustees (Board) conduct or provide for an annual audit of the Clerk-Treasurer’s financial … of 401, Village officials budgeted a total of $145,937 for the general fund appropriations in fiscal year 2023. Audit Summary The Board did not conduct or provide for an audit of the Clerk-Treasurer’s records and reports for …
https://www.osc.ny.gov/local-government/audits/village/2026/07/17/village-richburg-transparency-fiscal-activities-2025m-116Opinion 2007-1
… by the State Legislature (see, e.g., GML §§103 [3],[4)], 104), there are several well-established common law … NY 584, 589; 2 Antieau, Municipal Corporation Law, §32.04[1][b]; 1992 Opns St Comp No. 92-33, p 84). Generally, … with disabilities. Appendix D of the regulation 4 elaborates on the section 37.173 requirements by providing …
https://www.osc.ny.gov/legal-opinions/opinion-2007-1Schenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… Purpose of Audit The purpose of our audit was to review the Agency’s process for … recreation facilities. The Agency, which was created in 1978, is governed by a seven-member Board of Directors …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectVillage 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 … The Village of Spencer is located in Tioga County and has approximately 800 residents. The Village is governed by …
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
… (DEI), workforce management, and ensuring a robust governance framework to promote high levels of … Report. “Companies that take steps to be responsible corporate citizens are more likely to be profitable, … to protect our pension fund for the future.” The Fund’s Corporate Governance Program actively engages with its …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-announces-state-pension-funds-2024-corporate-governance-stewardship-prioritiesXIII.2.D Expense Report Payment – XIII. Employee Expense Reimbursement
… SECTION OVERVIEW AND POLICIES Employees may receive payment for expenses through direct deposit or check, depending on … Employees may receive payment for expenses through direct deposit or check depending on the …
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) … Key Findings The Board did not distribute Program tickets in accordance with the New York State Gaming … Corporation officials used resources to purchase tickets that were given to Board members, management, …
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
… to the state Department of Taxation and Finance's wage reporting system to identify state retirement system …
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
… but allowed her to pass on pension payments to her daughter, Sandra Buie, at the time of her death. Thelma …
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
… Schneiderman, Mr. Wills was convicted and is serving prison time." "New Yorkers trust that their elected officials … documents to hide his financial dealings. He's now in prison, paying the price," said Attorney General … York City Council and sentenced to two to six years in prison (which he is currently serving), as well as a $5,000 …
https://www.osc.ny.gov/press/releases/2017/11/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-former-nyc-council-member-ruben-wills