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Opinion 90-61
… 547 NYS2d 953 lv den 76 NY2d 701, 558 NYS2d 891; 1986 Opns St Comp No. 86-53, p 89; see also Municipal Home Rule Law, … water district. In this regard, we note that Town Law, §207 prescribes a procedure for the town board of any town in …
https://www.osc.ny.gov/legal-opinions/opinion-90-61State Comptroller DiNapoli Releases School Audits
… School District , Watervliet City School District and the White Plains City School District . “In an era of limited … deficit in the capital projects fund in that amount. White Plains City School District – Procurement of … School District Watervliet City School District and the White Plains City School District …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 1985
… the employee does provide a new form(s), agencies must update the employee’s Federal, State, and/or Local Tax Data … for North America>Employee Pay Data USA>Tax Information>Update Employee Tax Data . Select the Federal Tax Data page. … Tax Data pages with the same effective date as above and update the Special Withholding Tax Status to ‘Maintain …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1985-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2022State Comptroller DiNapoli Releases School Audits
… district. At the beginning of each school year, the senior account clerk updates each individual employees’ salary, pay … 2014-15, district officials have increased the tax levy by an average of $82,000, or 2 percent annually, and increased … However, the board should provide clearer guidance with respect to conflicts of interest as well as better …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli Releases School Audits
… , East Moriches Union Free School District and the Merrick Union Free School District . State Comptroller … identify and report all confirming purchase orders. Merrick Union Free School District – Financial Condition … District East Moriches Union Free School District and the Merrick Union Free School District …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-audits-0Montrose Fire District – Claims Auditing (2025M-53)
… We encourage the Board to make the CAP available for public review. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/17/montrose-fire-district-claims-auditing-2025m-53Henrietta Fire Company, Inc. – Board Oversight (2025M-71)
… the Audit Area The Board must provide oversight to help ensure financial operations are properly managed. … segregate duties or implement compensating controls to safeguard funds, and review records and reports to detect discrepancies. The Company is governed by its …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/05/henrietta-fire-company-inc-board-oversight-2025m-71Beekmantown Fire District No. 1 – Investment Program (2025M-69)
… complete report – pdf] Audit Objective Did Beekmantown Fire District No. 1 (District) officials develop and manage a … operate within the statutory framework established for fire districts and can create a clear structure for managing … better financial health and potentially more resources for fire services. For example, when officials actively solicit …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-investment-program-2025m-69State Agencies Bulletin No. 2000
… to ensure paychecks are issued timely. To assist agencies in identifying earlier deadlines, those dates are in bold on the 2022-2023 Schedule for Agency Payroll … the procedures for certifying their payroll as instructed in Payroll Bulletin No. 1420 - New Procedures for Electronic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2000-schedule-agency-payroll-submission-and-availability-reports-and-filesDiNapoli Op-Ed: The Double-Edged Sword of Pandemic-Driven Technological Acceleration
… amNewYork yesterday published an op-ed from New York State Comptroller … amNewYork yesterday published an oped from New York State Comptroller …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-op-ed-double-edged-sword-pandemic-driven-technological-accelerationMidway Fire District – Claims Auditing (2025M-143)
… 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/fire-district/2026/05/01/midway-fire-district-claims-auditing-2025m-143-0The North Country Is Among the Top Regions in the State for Agricultural Sales
… districts throughout New York classified as solar electric generation facilities. In 2022, New York’s farms …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-north-countryOpinion 88-34
… No. 74-1224 is superseded. You state that 21 Opns St Comp, 1965, p 532 and 1986 Atty Gen [Inf Opn] 1109 appear to be in … ask for our opinion in this regard. In 21 Opns St Comp, 1965, p 532, this Office concluded that the enactment of … by Town Law, §133. Our conclusion in 21 Opns St Comp, 1965, p 532 was based primarily upon the provisions of …
https://www.osc.ny.gov/legal-opinions/opinion-88-34DiNapoli: Majority of Cities and Villages Statewide Below Fiscal Stress Threshold
… have a fiscal year ending on May 31. The 2018 scores are the most recent round, which also includes the 17 … as “susceptible to fiscal stress.” The fiscal stress scores also show that in 2018: Five villages moved out of … a score. In January, DiNapoli released fiscal stress scores for school districts. In September, his office will …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-majority-cities-and-villages-statewide-below-fiscal-stress-thresholdComptroller DiNapoli Releases School Audits
… his office completed audits of the Chenango Forks Central School District , Hamburg Central School District , Lackawanna City School District , Shelter Island Union Free School District … his office completed audits of the Chenango Forks Central School District Hamburg Central School District Lackawanna …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits-0DiNapoli: Former Assistant Clerk Charged with Stealing Nearly $4,000 from Village of Horseheads
… the arrest of Tammy Miele, former Assistant Clerk for the Village of Horseheads, for allegedly stealing nearly $4,000 from the Village. The arrest was the result of a joint … announced the arrest of Tammy Miele former Assistant Clerk for the Village of Horseheads for allegedly stealing nearly …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-former-assistant-clerk-charged-stealing-nearly-4000-village-horseheadsDiNapoli: Former Clerk Padded Her Pay With Town Funds
… State Comptroller Thomas P. DiNapoli today announced the arrest of Jordan Green after an investigation and audit found … the clerk to the supervisor for the Town of Minerva. The arrest is the result of DiNapoli's partnership with the New … and partnership in combatting public corruption." "This arrest once again demonstrates the hard work of law …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-former-clerk-padded-her-pay-town-fundsIX.12.N Fund Availability and Interest Liability – IX. Federal Grants
… before the award authorization is entered in the Federal Payment Management System (PMS). Meanwhile, state payments … before the award authorization is entered in the Federal Payment Management System PMS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12n-fund-availability-and-interest-liabilitySUNY Maritime College Review of PCard Transactions and TCard Expenses
… Background Certain Maritime employees are responsible for making PCard transactions. The card is used to purchase … the supervisor must ensure that all transactions were for the official duties of the cardholder and were in … Program to provide their employees with a mechanism to pay for travel expenses. Traveler responsibilities include …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/suny-maritime-college-review-pcard-transactions-and-tcard-expensesCUNY Bulletin No. CU-118
… has added the plan type 7Z (TIAA/CREF) and deduction codes 603 and 604 (TIAA/CREF arrears) to the benefit program AJC … including Flat/Addl Amount and Goal Amount, using code 603 (TIAA Arrears Before Tax) or code 604 (TIAA Arrears After …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-118-tiaacref-pensionability-adjunct-earnings