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Opinion 95-31
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … PUBLIC OFFICERS AND EMPLOYEES -- Compensation (entitlement of incoming police chief where prior chief declined salary …
https://www.osc.ny.gov/legal-opinions/opinion-95-31DiNapoli Calls for Improvements to Capital Planning Process
… dollars, federal aid and long-term borrowing proceeds – to support its capital program, with another $9.6 billion proposed for the upcoming fiscal year, according to a report released today by State Comptroller Thomas P. … tax dollars federal aid and longterm borrowing proceeds to support its capital program with another $96 billion …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-calls-improvements-capital-planning-processAppendix A — Volunteer Firefighter Training Approvals – Travel and Conference Expense Management
… 72-g provides that, subject to the rules and regulations of the governing board of the fire department, the chief officer of the department may authorize volunteer firefighters to …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-volunteer-firefighter-training-approvalsPulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)
… Purpose of Audit The purpose of our audit was to assess the Department’s financial … Pulteney Volunteer Fire Department, located in the Town of Pulteney, Steuben County, is affiliated with the Pulteney …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financialPlymouth Volunteer Fire Department – Missing Funds (2014M-50)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls of the Department’s financial operations for the period of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50DiNapoli: Erie County Medical Center Paid Over $670,000 in Improper and Questionable Incentives and Bonuses
… its incentive and bonus programs, resulting in hundreds of thousands of dollars in payments that should not have been paid or for … said. “ECMCC has been taking steps to address many of the concerns identified in our audit.” Between Jan. 1, …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-erie-county-medical-center-paid-over-670000-improper-and-questionable-incentives-and-bonusesOpinion 2005-1
… AMBULANCE SERVICE -- Fees (retention of by service provider) CONSTITUTIONAL LAW -- Gifts and Loans (collection … belong to the town and may not be retained by the service provider for its own use. The town, by modification of the contract, may pay an additional amount to the service provider above the amount set forth in the service contract, …
https://www.osc.ny.gov/legal-opinions/opinion-2005-1DiNapoli: North Shore Leads Staten Island's Growth
… The North Shore, for many the gateway to Staten Island, has led … today by State Comptroller Thomas P. DiNapoli. The North Shore is located just north of the Staten Island Expressway and serves as an … The North Shore for many the gateway to Staten Island …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-north-shore-leads-staten-islands-growthUnified Court System Bulletin No. UCS-82
… System who serve any time after January 1, 2005 Effective Date(s) The new method will begin in the regular paycheck, … Based on an agreement between Chief Administrative Judge Jonathan Lippman and the Office of the State … actually paid during the calendar year will equal the Judge’s full or prorated share of statutory salary, whichever …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-82-payment-procedures-judges-beginning-calendar-year-2005DiNapoli: New Yorkers Foot the Bill for Billions in Public Authority Spending and Debt
… Thomas P. DiNapoli. Meanwhile, the combined debt of state and local authorities topped a quarter of a trillion dollars. “Public authorities borrow and spend billions of dollars outside the state budget,” DiNapoli said. “And …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-new-yorkers-foot-bill-billions-public-authority-spending-and-debtMinisink Valley Central School District – Financial Condition (2016M-26)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Valley Central School District is located in the Towns of Greenville, Minisink, Mount Hope and Wawayanda in Orange County and in parts of the Towns of Wallkill (Orange County) and Mamakating …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/minisink-valley-central-school-district-financial-condition-2016m-26Comptroller DiNapoli Releases State Audits
… certain types of discretionary expenses were proper, what would be considered reasonable amounts for such expenditures, and what documentation would be required to demonstrate that … ten discretionary payments totaling $14,814 as it is unclear how the authority determined the reasonableness of …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Audits
… Renewal: Housing Trust Fund Corporation – Oversight of the Rural Rental Assistance Program (2023-S-53) The Housing Trust Fund Corporation (HTFC), a component of Homes and Community Renewal, administers the Rural Rental … Program in partnership with the United States Department of Agriculture (USDA). The program provides rental subsidies …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-auditsNew Yorkers in Need: The Housing Insecurity Crisis
… trade-offs with other essentials, like food and health care, or leading to living in crowded, poorly maintained or … housing. 1 In New York, the Constitution states the “aid, care and support of the needy are public concerns and shall … units in 2022, including those in public housing. These subsidy programs are well targeted and offer meaningful …
https://www.osc.ny.gov/reports/new-yorkers-need-housing-insecurity-crisisFinal Average Salary – Article 14 Benefits
… Your pension is based on your years of credited service and your final average salary (FAS). FAS is the average of the wages you earned during any 36 consecutive months of service when your earnings were highest. This is usually …
https://www.osc.ny.gov/retirement/publications/1644/final-average-salaryCopenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… Purpose of Audit The purpose of our audit was to determine whether the Department’s controls were adequate to ensure that financial activity was properly recorded and … the Towns of Denmark, Champion, Harrisburg and Pinckney to provide fire protection services, is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesDiNapoli: Bedford-Stuyvesant is on the Rise
… The Bedford-Stuyvesant neighborhood has experienced strong population, business and … for shining a needed spotlight on this historic Brooklyn neighborhood, a safe place to raise healthy children and … DiNapoli for putting the spotlight on this great neighborhood." "Although Bedford Stuyvesant is known for its …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-bedford-stuyvesant-riseHousing Authority Administrative Expenditures (2016-MS-2)
… some of which allowed inappropriate expenditures to go undetected. In four of six authorities, we found either …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2Jefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over … services and funds projects related to the conservation of soil and water resources, the improvement of water quality …
https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-overOpinion 98-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … source, in accordance with the notification procedures of section 162[4][b] of the State Finance Law. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-98-8