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Opinion 88-68
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. ZONING AND PLANNING -- Planning Boards (authority of individual member to vote on matter of personal interest) … Whether a member of a town planning board is disqualified from considering and …
https://www.osc.ny.gov/legal-opinions/opinion-88-68Comptroller DiNapoli Releases State Audits
… As a result, it did not perform 47 interim inspections for priority conditions open more than one year. The authority also did not inspect a highway bridge with an immediate safety concern for 332 days while it awaited …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-state-auditsAccounts Payable Advisory No. 60
… agencies must still update the SFS to reflect the change in the contract period. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/60-referencing-expired-contractSyosset Central School District - Payroll (2018M-42)
… paid and benefits provided to employees. Except for minor deficiencies discussed with District officials, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/syosset-central-school-district-payroll-2018m-42Berne-Knox-Westerlo Central School District - Monthly Records and Reports (2018M-82)
… Manager should ensure detailed budget to actual reports for revenue and expenditures are provided to the Board each …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/berne-knox-westerlo-central-school-district-monthly-records-and-reportsComptroller DiNapoli Releases State Audits
… certified students as eligible for state financial aid awards. New York City Department of Health and Mental Hygiene …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-state-auditsOpinion 90-61
… in the same manner as the cost of establishment, that is, on an ad valorem basis. There is no authority in the Town Law, however, to assess the cost … under certain circumstances). Also, we note that there is no authority in the Town Law to establish a system of user …
https://www.osc.ny.gov/legal-opinions/opinion-90-61State Comptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Brewster Central School District , General Brown Central … their money is being spent appropriately and effectively.” Brewster Central School District – Financial Condition … DiNapoli announced his office completed audits of the Brewster Central School District General Brown Central School …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-school-auditsHenrietta Fire Company, Inc. – Board Oversight (2025M-71)
… Did the Henrietta Fire Company, Inc. (Company) Board of Directors (Board) provide adequate oversight of financial operations? Audit Period January 1, 2023 – June … discrepancies. The Company is governed by its articles of incorporation, bylaws and nine-member Board what is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/05/henrietta-fire-company-inc-board-oversight-2025m-71State Comptroller DiNapoli Releases School Audits
… School District , Pittsford Central School District and the Renaissance Academy Charter School of the Arts . … has made it a priority to audit school district, BOCES and charter school finances and operations to ensure money is being spent appropriately … Central School District Pittsford Central School District and the Renaissance Academy Charter School of the Arts …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli Releases School Audits
… completed audits of the Bradford Central School District , Corning City School District , East Moriches Union Free … year or a total of $350,000 over the last three years. Corning City School District – Procurement (Chemung County) … completed audits of the Bradford Central School District Corning City School District East Moriches Union Free School …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-audits-0DiNapoli Op-Ed: The Double-Edged Sword of Pandemic-Driven Technological Acceleration
… me in ensuring that AI systems work to further the greater good for all New Yorkers. Op-Ed The Double-Edged Sword of …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-op-ed-double-edged-sword-pandemic-driven-technological-accelerationThe North Country Is Among the Top Regions in the State for Agricultural Sales
… engine for their communities and an essential part of our food supply system. This is especially true in the North … producing region in the state. Access to fresh, healthy food adds to the quality of life in the state, but this local food supply was put to the test during the pandemic, and …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-north-countryMidway Fire District – Claims Auditing (2025M-143)
… Because it is the Board’s responsibility to ensure tax dollars are spent properly, efficiently and in the best … were not always adequately supported; included sales tax, unnecessary charges including potentially inappropriate … gift card purchases totaling $2,000 were made. Sales tax totaling $762 was paid, even though the District was …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/midway-fire-district-claims-auditing-2025m-143-0Opinion 88-34
… VEHICLE AND TRAFFIC LAW, §§1640, 1660, 1800; TOWN LAW, §§130, 131, 133; VILLAGE LAW, §20-2002: Towns may enact traffic … prescribed for the adoption of ordinances by Town Law, §§130 and 133. Thus, we expressed the opinion that a public hearing was required pursuant to Town Law, §130 and that after adoption of the legislation, the text …
https://www.osc.ny.gov/legal-opinions/opinion-88-34Opinion 91-51
… MUNICIPAL FUNDS -- Inter-fund Advance (from county sewer district fund to general fund) COUNTIES -- Fund … a county chief fiscal officer may temporarily utilize for general county purposes moneys collected as user fees and … parcel of land at the time and in the manner ..." provided for the levy of county taxes (County Law, §271[1]). Section …
https://www.osc.ny.gov/legal-opinions/opinion-91-51State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … Member Eligibility (Follow-Up) (2023-F-29) Many of the State’s Medicaid recipients are enrolled in managed long-term … were partially implemented, and one was not implemented. State Education Department (Preschool Special Education Audit …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Chenango … , Lackawanna City School District , Shelter Island Union Free School District and the Tri-Valley Central School … developed a multiyear financial plan. Shelter Island Union Free School District – Financial Condition (Suffolk County) …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits-0IX.12.N Fund Availability and Interest Liability – IX. Federal Grants
… the federal awarding agency may issue a Notice of Grant Award before the award authorization is entered in the Federal Payment … the federal awarding agency may issue a Notice of Grant Award before the award authorization is entered in the …
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
… Services (OGS) Citibank and Maritime Citibank-VISA PCard Guidelines and the Office of the State Comptroller (OSC) Travel Manual guidelines. Background Certain Maritime employees are responsible for making PCard transactions. The card is used to purchase …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/suny-maritime-college-review-pcard-transactions-and-tcard-expenses