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Opinion 97-5
… (imposition of assessment for construction of private road) STREETS AND HIGHWAYS -- Private Roads (construction of … and Duties (construction of and assessment for private road) VILLAGE LAW, §§6-622, 22-2200: A village may not, … or alley "which the public have a right to use" (see also NY Const, article VIII, §1). A private road, therefore, does …
https://www.osc.ny.gov/legal-opinions/opinion-97-5Security and Effectiveness of Division of Criminal Justice Services’ Core Systems
… Purpose To determine whether the Division of Criminal Justice … systems are secure, operating effectively, and available to continue processing in the event of a disaster or mishap …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-division-criminal-justice-services-core-systemsService Credit – Divorce and Your Benefits
… provides this benefit. In these cases, NYSLRS will not allocate a portion of the additional service to the … As a general rule, any additional service will not affect the ex-spouse’s share if the DRO specifies a flat …
https://www.osc.ny.gov/retirement/members/divorce/service-creditReimbursement of Social Services Costs (2013MS-3)
… (DSS) incurs both direct and indirect program costs in the administration of social services programs and a … benefit of the DSS) that are directly billed to the DSS. In addition, counties are reimbursed for the indirect costs … to social services. Maintain a record of staff time spent on prosecution activities related to those social services …
https://www.osc.ny.gov/local-government/audits/county/2013/12/13/reimbursement-social-services-costs-2013ms-3County Inmates Receiving Inappropriate Benefits While Incarcerated (2013MS-1)
… [pdf] , Schenectady [pdf] and Warren [pdf] . Purpose of Audit The purpose of our audit was to determine if counties have ensured that … willing, and able to work and have earned sufficient wages in covered employment. Individuals who are incarcerated are …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/county-inmates-receiving-inappropriate-benefits-while-incarcerated-2013ms-1Payroll Improvement Project Bulletin No. PIP-006
… for activities that will impact agencies related to the Payroll Improvement Project. Affected Employees All agency … sign-in to the 9.2 test environment to complete normal payroll processing required to produce a paycheck, including …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-006-payroll-improvement-project-agency-timelineCareer and Technical Education
… Objective To determine if the New York City (NYC or City) Department of … high schools. State, federal, and local law, as well as a mayor’s initiative, set guidelines and expectations for CTE … post-graduation placement. Key Findings DOE could not show how existing CTE programs aligned with labor market and …
https://www.osc.ny.gov/state-agencies/audits/2021/05/20/career-and-technical-educationState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Orange – Former Highway Superintendent’s Records (Schuyler … the superintendent pled guilty to attempted obstruction of governmental administration and was sentenced to a … Plattekill Public Library – Procurement and Investment of Funds (Ulster County) The board did not always comply with …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller Releases School District Audits
… A former employee’s user account was used to process 510 financial transactions after her resignation. In …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-releases-school-district-auditsComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … who used district IT assets. Personal Internet use was found on computers assigned to four employees who … that they complied with competitive bidding statutes when awarding two contracts totaling $549,000 and did not …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-auditsDiNapoli: Former Lake Luzerne Trustee Arrested for Stealing More Than $127,000 From South Warren Snowmobile Club
… Thomas P. DiNapoli, Warren County District Attorney Jason M. Carusone and the New York State Police, today announced the arrest of former Lake …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-former-lake-luzerne-trustee-arrested-stealing-more-127000-south-warren-snowmobile-clubDiNapoli Urges New Yorkers To Spend Holiday Gift Cards
… be turned over by retailers to the Comptroller’s Office of Unclaimed Funds (OUF). In 2024, the office recovered over $21 million …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … the board expects to use surplus funds and the timeframe for doing so. As of the 2016-17 fiscal year-end, the level of … 72 percent of operating expenditures, and there is no plan for the use of these surplus funds. City of Newburgh – Budget …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-audits-0City of Troy – Budget Review (B18-5-8)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2019 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, is authorized to issue debt not to … the purchase of equipment and vehicles instead of relying on the issuance of debt to finance these purchases. City …
https://www.osc.ny.gov/local-government/audits/city/2018/10/31/city-troy-budget-review-b18-5-8City of Lockport – Budget Review (B22-1-8)
… requires the City to submit to the State Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during which the debt incurred to finance the deficit is … fund balance in the general fund will total $ 8.6 million as of December 31, 2022, which is 31.4 percent of …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-lockport-budget-review-b22-1-8Opinion 92-14
… to law. 1 This section, however, also requires that all money so deposited "shall be considered as paid into … a discharge may be granted pursuant to subdivision (2). In all other cases, the refund of such deposits may be made only … paid into court to discharge the mechanic's lien. All that remains of the question, therefore, is whether a …
https://www.osc.ny.gov/legal-opinions/opinion-92-14City of Newburgh – Budget Review (B22-6-10)
… revenue and expenditure projections in the City’s 2023 proposed budget were reasonable. Background The City of … expenditures in their 2023 adopted budget for the New York State Touring Route Program because there is no …
https://www.osc.ny.gov/local-government/audits/city/2022/11/18/city-newburgh-budget-review-b22-6-10State Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Amherst Industrial Development Agency – Project Approval … New York State Authorities Budget Office and the Office of the State Comptroller was accurate with respect to job performance, sales tax exemptions and payment in lieu of taxes (PILOT) information for current and active projects. …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-auditsContract With Shorefront Mental Health Board – Compliance With Prevailing Wage Law
… Purpose To determine whether the Shorefront Mental Health Board … (OMH). The audit covered the period from November 1, 2011 to March 31, 2014. Background OMH contracted for $2.3 million …
https://www.osc.ny.gov/state-agencies/audits/2014/10/28/contract-shorefront-mental-health-board-compliance-prevailing-wage-lawCaledonia Fire Department – Internal Controls Over Financial Operations (2013M-356)
… 2013. Background The Caledonia Fire Department is located in the Town of Caledonia in Livingston County, and is governed by a five-member Board … also monitor operations to ensure that the Department is in compliance with the by-laws. Maintain complete, current …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/03/14/caledonia-fire-department-internal-controls-over-financial