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Management of Selected Special Revenue Funds
… specific plans and policies for fund management and making little effort to promote the funds or raise awareness of …
https://www.osc.ny.gov/state-agencies/audits/2016/08/02/management-selected-special-revenue-fundsState Agencies Bulletin No. 884
… Purpose To provide agencies with information about payment of vacation credits to those M/C employees who separated from … Per the resolution adopted pursuant to Section 6 of the Civil Service Law, Section 30.4 of Part 30 of the Attendance Rules in the New York State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/884-restoration-and-payment-managementconfidential-mc-vacation-creditsTown of Lockport – Culvert Pipe Fee Collections (2025M-57)
… collect, record and deposit culvert pipe application fees (application fees) and culvert pipe installation fees (installation fees)? Audit Period January 1, 2023 – May … collect record and deposit culvert pipe application fees application fees and culvert pipe installation fees …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57Opinion 91-19
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (authority to make gift to fire company); (authority to accept gift of firefighting equipment) FIRE COMPANY -- Powers and Duties (authority of fire district … Whether the fire district may give to the fire company the cash …
https://www.osc.ny.gov/legal-opinions/opinion-91-19State Comptroller DiNapoli Releases Municipal & School Audits
… which water outlets they exempted from sampling and how they would be secured, and what remedial actions were …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 90-45
… be prepared to support their decision with incontestable facts. We concluded in that opinion that a standardization …
https://www.osc.ny.gov/legal-opinions/opinion-90-45Opinion 90-35
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … fuel oil by a fire district. You state that the district has budgeted $5,000 for fuel oil and usually does not expend over $5000 for this item. General …
https://www.osc.ny.gov/legal-opinions/opinion-90-35DiNapoli High-Tech is on the Rise in NYC
… High-tech is one of the fastest growing industries in New York City, … above the citywide average, according to a report released today by New York State Comptroller Thomas P. DiNapoli. … Manhattan and into Brooklyn and Queens. New York City is attracting tech firms because of its unmatched quality of …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-high-tech-rise-nycDivision of Housing and Community Renewal Bulletin No. DH-139
… Purpose: The purpose of this bulletin is to inform the Division of Housing and Community Renewal of OSC’s automatic processing of the April 2025 increases to … The purpose of this bulletin is to inform the Division of Housing and Community Renewal of OSCs automatic processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-139-april-2025-increases-location-pay-eligible-employeesTown of Wawayanda – Financial Operations (2024M-160)
… (Accountant) to make journal entries, reconcile the bank accounts and file the mandated Annual Financial Reports … new services and/or capital investments. The Board did not request and is not receiving up-to-date financial reports or … complete. Town officials maintained an excessive number of bank accounts 1 which limited their ability to properly …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160Opinion 89-57
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … COOPERATION -- Capital Improvements (town improvement of village street) STREETS AND HIGHWAYS -- Highway Department …
https://www.osc.ny.gov/legal-opinions/opinion-89-57Opinion 2012-1
… town board of assessment review) GENERAL MUNICIPAL LAW §§ 800 (3), 801, 803: A member of a town board of assessment … department. Article 18 of the General Municipal Law (§§ 800 et seq .) contains provisions that relate to conflicts of … town officers and employees (General Municipal Law § 800 [4], [5]). Pursuant to General Municipal Law § 800 (3), a …
https://www.osc.ny.gov/legal-opinions/opinion-2012-1Opinion 97-20
… opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (remodeling and purchasing appliances for firehouse kitchen) …
https://www.osc.ny.gov/legal-opinions/opinion-97-20DiNapoli Op-Ed: New York Should Opt Into Public Financing of Elections
… state offices. * * * In 2014, I faced one of the hardest decisions of my career: Should I opt into a public financing … tool that allows candidates and elected officials to make decisions without undue influence from large campaign … In 2014 I faced one of the hardest decisions of my career Should I opt into a public financing …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-op-ed-new-york-should-opt-public-financing-electionsRochester Prep Charter School 3 – IT Asset Management (2025M-36)
… set forth in Section 2854 of the New York State Education Law, as amended by Chapter 56 of the Laws of 2014. Our …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/08/29/rochester-prep-charter-school-3-it-asset-management-2025m-36West Sparta Independent Volunteer Fire Department Company Number 1, Inc. – Board Oversight (2025M-44)
… [read complete report – pdf] Audit Objective Did the West Sparta Independent Volunteer Fire Department Company … or implement compensating controls to safeguard funds, and review records and reports to detect discrepancies. The … The Board did not have the necessary information it needed to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/08/29/west-sparta-independent-volunteer-fire-department-companyDiNapoli: NYC Tourism Approaches Full Recovery, Still Top Major U.S. Tourist Destination
… tourism sector is approaching a complete recovery as visitor spending and related tax revenue have surpassed … to pre-pandemic numbers in New York City,” DiNapoli said. “Visitor spending and the tax revenue this industry generates … patterns among international travelers have affected visitor spending and the city’s tax revenue. Visitors from …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-nyc-tourism-approaches-full-recovery-still-top-major-us-tourist-destinationAdministration and Monitoring of Financial Assistance to New York City Businesses
… To determine whether the New York City Industrial Development Agency (NYCIDA) has policies and procedures in place to approve, monitor, and measure … commitment to hire under the HireNYC program, a workforce development program that creates local employment … To determine whether the New York City Industrial Development Agency NYCIDA has policies and procedures in …
https://www.osc.ny.gov/state-agencies/audits/2024/06/12/administration-and-monitoring-financial-assistance-new-york-city-businessesDiNapoli: Two Arrested for Stealing More Than $200,000 From 86-Year-Old State Pensioner
… then allegedly schemed to convince the victim to become his live-in caregivers. The victim, whose wife had died many … direct support, received a monthly income of $3,526.70 for his pension and $2,138.60 from Social Security. The subjects … persuaded the victim to agree to have them ostensibly pay his bills for him. However, the subjects did not pay the …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-two-arrested-stealing-more-200000-86-year-old-state-pensionerDiNapoli: Audit Finds Poor Financial Management by Central New York Regional Market Authority Board
… The Central New York Regional Market Authority’s financial position has deteriorated, and … to FY 2022-23, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. If authority … AUTHORITY BOARD The Central New York Regional Market Authoritys financial position has …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-audit-finds-poor-financial-management-central-new-york-regional-market-authority-board