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Opinion 97-23
… the issues discussed in the opinion. AMBULANCE SERVICE -- Ambulance Corps (simultaneous membership in fire company) … FIRE COMPANY -- Membership (simultaneous membership in ambulance corps) VOLUNTEER FIREFIGHTERS -- Eligibility (simultaneous membership in fire company and ambulance corps) VOLUNTEERS -- Ambulance Workers …
https://www.osc.ny.gov/legal-opinions/opinion-97-23Comptroller DiNapoli Releases Municipal Audits
… Court reports indicate that unpaid fines and fees may total nearly $400,000 on tickets ranging from 1989 through 2015 and that more than 11,000 tickets dating as far back as 1985 appear to be pending. …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Announces Political Spending Disclosure Agreements With Seven Companies
… Thomas P. DiNapoli, trustee of the Fund, announced today. “In today’s political climate, corporations that engage in … Thomas P DiNapoli trustee of the Fund announced today …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-announces-political-spending-disclosure-agreements-seven-companiesDiNapoli: State Tax Revenues Down $3 Billion Through July
… last year, according to the July cash report issued today by State Comptroller Thomas P. DiNapoli. “The shift of … tax receipts of $4 billion for the first four months were down $1.2 billion from a year earlier, a drop of 23.1 … Report Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-state-tax-revenues-down-3-billion-through-julyProfessional Development - Auditors
… with this goal, we encourage and support the continuing professional development of each member of our audit team. As … will be encouraged to pursue lifelong learning and to seek professional certifications and advanced degrees. Many of our … will receive diversified work experience to further your professional development. Our on-the-job training will …
https://www.osc.ny.gov/jobs/professional-development-auditorsEmployee Incentive and Bonus Payments (Follow-Up)
… audit report, Erie County Medical Center Corporation: Employee Incentive and Bonus Payments (Report 2016-S-29 ). … of Interest Erie County Medical Center Corporation: Employee Incentive and Bonus Payments (Report 2016-S-29 ) … audit report Erie County Medical Center Corporation Employee Incentive and and Bonus Payments Report 2016S29 …
https://www.osc.ny.gov/state-agencies/audits/2018/07/03/employee-incentive-and-bonus-payments-followCompliance With Executive Order 88 – Energy Efficiency in State Buildings
… of BuildSmart NY– the Executive’s program for pursuing energy efficiency in certain New York State government … for clean energy and energy-efficient products and services. EO 88 mandated a 20 percent collective improvement … after the contract was awarded, causing some delays in project delivery and meter integration. Because of the …
https://www.osc.ny.gov/state-agencies/audits/2020/01/30/compliance-executive-order-88-energy-efficiency-state-buildingsAccounts Payable Advisory No. 3
… Subject: Selecting the Correct Address Sequence Vendors that provide goods and services … accounts. The Statewide Financial System may have multiple Address Sequences associated with a Vendor ID. While some vendors have a single default address which will accept all payments for a vendor, others …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/3-address-sequenceState Comptroller DiNapoli Releases Municipal Audits
… been turned over to the Office of the State Comptroller as abandoned property. Auditors also found the county clerk is … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Estimates LIRR Strike Could Cost Up to $61 Million Daily in Lost Economic Activity
… Long Islanders to New York City attractions such as Broadway shows, sporting events, restaurants and shopping and …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-estimates-lirr-strike-could-cost-61-million-daily-lost-economic-activityOpinion 92-26
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-92-26HeartShare Human Services, Inc. – Compliance With the Reimbursable Cost Manual
… Other Related Audits/Reports of Interest New York League for Early Learning, Inc.: Compliance With the …
https://www.osc.ny.gov/state-agencies/audits/2017/10/24/heartshare-human-services-inc-compliance-reimbursable-cost-manualLackawanna City School District - Tuition (2019M-59)
… student. The District did not have adequate and up-to-date residency information to support tuition charges totaling … identified billing errors. Request updated proof of residency periodically to verify the District is properly …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-tuition-2019m-59SUNY Bulletin No. SU-140
… has requested a new deduction code for Liberty Mutual Insurance Company for a personal line of insurance products (auto, … provided or to cancel the deduction, employees should contact Liberty Mutual Insurance at 1-800-848-4604, ext. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-140-new-deduction-code-536-liberty-mutual-insuranceOpinion 88-67
… in the opinion. CONFLICTS OF INTEREST -- Legal Services (law partner of village mayor hired as village attorney) GENERAL MUNICIPAL LAW, §800(3); VILLAGE LAW, §4-400(1)(c): If a law partner of … Whether the appointment of the mayors law partner would result in a prohibited conflict of interest …
https://www.osc.ny.gov/legal-opinions/opinion-88-67Roosevelt Children’s Academy Charter School – Information Technology (2025M-142)
Did Roosevelt Childrens Academy Charter School School officials adequately secure and protect information technology IT assets against unauthorized access use and loss
https://www.osc.ny.gov/local-government/audits/charter-school/2026/04/10/roosevelt-childrens-academy-charter-school-information-technology-2025mChazy Union Free School District – Lead Testing and Reporting (S9-25-13)
… 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and Boards of … in all potable water outlets as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 115 … lead exposure in all potable water outlets as required by NYS Public Health Law and Department of Health DOH …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/chazy-union-free-school-district-lead-testing-and-reporting-s9-25-13DiNapoli: Value of IDA Projects Grew 10% in 2021 to $126 Billion
… increase compared to 2020, according to a report released today by State Comptroller Thomas P. DiNapoli. The number of … increase compared to 2020 according to a report released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-value-ida-projects-grew-10-percent-in-2021-to-126-billionAccounts Payable Advisory No. 46
… 4,F – Proper Invoice, agencies must reject the invoice. It is a best practice for agencies to notify the vendor within one business day of … information. See the Guide to Financial Operations XII.4.F for more detail. Reference : For additional information on a …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/46-proper-invoiceRensselaer County Water and Sewer Authority – Debt Proceeds (2014M-17)
… financing, managing and operating public water and sewer utilities in Rensselaer County and neighboring local …
https://www.osc.ny.gov/local-government/audits/district/2014/04/11/rensselaer-county-water-and-sewer-authority-debt-proceeds-2014m-17