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Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … the level of fund balance to maintain. For access to state and local government spending and 50,000 state contracts, visit OpenBookNY . The easy-to-use website … State Comptroller DiNapoli today announced his office …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-0West Sparta Independent Volunteer Fire Department Company Number 1, Inc. – Board Oversight (2025M-44)
… financial software and preparing financial reports. From January 1, 2023 through December 31, 2024, the … did not adopt other financial policies and procedures or a required code of ethics, or provide guidance to the Treasurer … encourage the Board to prepare a written corrective action plan (CAP) that addresses the recommendations in this report …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/08/29/west-sparta-independent-volunteer-fire-department-companyManagement of Capital Projects
… budgeting issues, including the MTA not allowing LIRR to account for inflation when preparing project budgets. …
https://www.osc.ny.gov/state-agencies/audits/2020/12/14/management-capital-projectsOpinion 89-41
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- … of the governing board of the political subdivision of the state, as defined in [Volunteer Firefighters' Benefit Law, …
https://www.osc.ny.gov/legal-opinions/opinion-89-41Opinion 90-22
… that bear on the issues discussed in the opinion. WATER SUPPLY AND DISTRIBUTION -- Public Water Systems (necessity to pay interest on consumer … shall allow to every such depositor interest at a rate per annum to be prescribed from time to time by the Public …
https://www.osc.ny.gov/legal-opinions/opinion-90-22Opinion 88-39
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BAIL MONEYS -- … CRIMINAL PROCEDURE LAW, §§180.70, 540.10, 540.20; STATE FINANCE LAW, §99-a; TOWN LAW, §27(1); UNIFORM JUSTICE …
https://www.osc.ny.gov/legal-opinions/opinion-88-39An Analysis of Post-Pandemic Travel
The tourism industry’s post-pandemic recovery is uneven across the state, with Long Island nearly at full recovery of jobs lost while the North Country and Mohawk Valley are struggling to regain their footing.
https://www.osc.ny.gov/files/reports/pdf/welcome-back-to-ny-an-analysis-of-post-pandemic-travel.pdfAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the Three State Fiscal Years Ended March 31, 2021 (2021-M-2)
To ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, Acts) for the three State Fiscal Years ended March 31, 2021.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21m2.pdfGreen and Growing: Employment Opportunities in New York's Sustainable Economy
In 2019, New York State enacted the Climate Leadership and Community Protection Act (CLCPA), the State’s latest and most ambitious endeavor to reduce the negative environmental and public health impacts of energy use.
https://www.osc.ny.gov/files/reports/pdf/green-jobs-in-new-york.pdfInternal Controls Over Selected Financial Operations (2019-S-69) 180-Day Response
To determine whether the Division of Alcoholic Beverage Control/State Liquor Authority (SLA) has adequate controls over selected financial operations to provide reasonable assurance that State assets and information are appropriately managed and safeguarded.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s69-response.pdfIX.8.A Accounting for Federal Refunds – IX. Federal Grants
… to the vendor and the IRS. When a refund is received on an open award and it relates to a lapsed appropriation, … appropriations may be used to record the refund depending on whether a different appropriation was used for the same … maximize the use of federal funds and minimize the use of State funds. OSC has developed a table to assist agencies in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8a-accounting-federal-refundsTier 2, 3, 5 and 6 Death Benefits – New Career Plan
… the post-retirement death benefit. Members who join on or after January 1, 2001 will automatically be covered by …
https://www.osc.ny.gov/retirement/publications/1515/tier-2-3-5-and-6-death-benefitsTier 2, 3, 5 and 6 Death Benefits – Career Plan
… date of retirement is within one year of leaving covered employment. The post-retirement death benefit is calculated …
https://www.osc.ny.gov/retirement/publications/1642/tier-2-3-5-and-6-death-benefitsApplying for Benefits – State Correction Officers and Security Hospital Treatment Assistants Plan
… Officers and Security Hospital Treatment Asst Plan info for ERS Tier 1 and 2 members under Section 89 Applying for Benefits …
https://www.osc.ny.gov/retirement/publications/1525/applying-benefitsAccidental Death Benefit – State Correction Officers and Security Hospital Treatment Assistants Plan
… State Correction Officers and Security Hospital Treatment …
https://www.osc.ny.gov/retirement/publications/1525/accidental-death-benefitOrdinary Death Benefit – State Correction Officers and Security Hospital Treatment Assistants Plan
… State Correction Officers and Security Hospital Treatment …
https://www.osc.ny.gov/retirement/publications/1525/ordinary-death-benefitLeaves of Absence – State Correction Officers and Security Hospital Treatment Assistants Plan
… State Correction Officers and Security Hospital Treatment …
https://www.osc.ny.gov/retirement/publications/1525/leaves-absenceEnding Your Membership – State Correction Officers and Security Hospital Treatment Assistants Plan
… State Correction Officers and Security Hospital Treatment …
https://www.osc.ny.gov/retirement/publications/1525/ending-your-membershipRetirement System Membership – State Correction Officers and Security Hospital Treatment Assistants Plan
… State Correction Officers and Security Hospital Treatment …
https://www.osc.ny.gov/retirement/publications/1525/retirement-system-membershipVested Retirement Benefit – State Correction Officers and Security Hospital Treatment Assistants Plan
… State Correction Officers and Security Hospital Treatment …
https://www.osc.ny.gov/retirement/publications/1525/vested-retirement-benefit