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Opinion 89-59
… Systems, Inc. v O'Rourke , 134 Misc 2d 45, 509 NYS2d 988, mod 129 AD2d 76, 516 NYS2d 940). In reconciling provisions …
https://www.osc.ny.gov/legal-opinions/opinion-89-59Colesville Fire District #1 – Internal Controls Over Financial Operations (2013M-276)
… only at year-end. Board members authorize all claims for payment and indicate their approval by affixing their …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/12/20/colesville-fire-district-1-internal-controls-over-financial-operationsRetirement System Membership – Article 14 Benefits
… Police officers and paid firefighters working for employers that participate in the New York State and Local Police and Fire Retirement System (PFRS) must become members of the … for PFRS Tier 3 members Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1644/retirement-system-membershipHalfmoon-Waterford Fire District No. 1 – Internal Controls Over Financial Operations (2013M-71)
… Background The District is a district corporation of the State, distinct and separate from the Towns of Halfmoon and … respectively. However, the District filed the 2012 AUD on time. Key Recommendations Ensure that the independent …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/03/halfmoon-waterford-fire-district-no-1-internal-controls-over-financialIslip Fire District – Disbursements (2020M-9)
Determine whether disbursements were made in compliance with New York State General Municipal Law and the District’s policies.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/islip-2020-9.pdfGenesee Valley Fire Department, Inc. – Treasurer (2025M-122)
… funds? Audit Period January 1, 2023 – September 22, 2025 Understanding the Audit Area A fire department treasurer … correct dates or amounts in the computerized accounting software. Record 104 disbursements totaling $22,062 with … revenues and expenditures of foreign fire insurance (FFI) tax proceeds with the New York State Office of the State …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/genesee-valley-fire-department-inc-treasurer-2025m-122New York State Comptroller DiNapoli and New York City Retirement Systems and Pension Funds Announce Appointment as Lead Plaintiffs in Wynn Resorts Shareholder Lawsuit
… New York State Comptroller Thomas P. DiNapoli, as trustee of the New York State Common Retirement Fund (the Fund), today announced that he and the New York City Retirement Systems and Pension Funds have been … New York State Comptroller DiNapoli trustee of the New York …
https://www.osc.ny.gov/press/releases/2018/05/new-york-state-comptroller-dinapoli-and-new-york-city-retirement-systems-and-pension-funds-announceCity of Lockport – Budget Review (B24-1-8)
… an independent evaluation of the City’s proposed budget for 2025. Background Chapter 332 of the Laws of 2014, as … an independent evaluation of the Citys proposed budget for 2025 …
https://www.osc.ny.gov/local-government/audits/city/2024/11/08/city-lockport-budget-review-b24-1-8Town of Brant – Transparency of Fiscal Activities (S9-25-23)
… Did the Town of Brant Town Board Board conduct or provide for an annual audit of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/20/town-brant-transparency-fiscal-activities-s9-25-23DiNapoli Announces State Contract and Payment Actions for April 2015
… on his commitment to added transparency via his Open Book New York website. Major Contracts Approved Department of … to Port Authority of NY and NJ, $1.9 million to the state Canal Corp. and $1.6 million to the city of Long Beach. … Convention Center Authority for the Albany Capital Center Project. Division of Homeland Security and Emergency Services …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-announces-state-contract-and-payment-actions-april-2015DiNapoli: Problems Persist at Many Hotels and Motels Used to House Homeless
… DiNapoli launched a major review of the state's homeless shelter system. This review encompassed 200 emergency … observations from the 2016 report. The October 2016 site inspections included re-visiting 19 of the 26 hotels and … Districts (SSDs) to utilize hotels and motels to provide shelter to homeless people under certain circumstances. …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-problems-persist-many-hotels-and-motels-used-house-homelessComptroller DiNapoli Releases Municipal Audits
… of Monticello , Newstead Fire Company , City of Peekskill and the Town of Warrensburg . "In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-3Town of Plymouth – Fuel and Motor Oil Inventories and Procurement (2024M-16)
… for, secured and properly procured fuel and motor oil inventories. Key Findings Officials did not adequately … account for, secure or properly procure fuel and motor oil inventories. Had officials properly administered these … We identified: Unaccounted for diesel, gasoline and motor oil totaling $81,980. Unreimbursed fuel usage by the Plymouth …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-fuel-and-motor-oil-inventories-and-procurement-2024m-16XVI.1 Financial Reporting Overview – XVI. Financial Reporting
… Office of the State Comptroller 110 State Street, 9th Floor Albany, NY 12236 Email: [email protected] Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi1-financial-reporting-overviewOpinion 88-77
… (b) audit bills or claims under the contract, or (c) appoint an officer or employee who has any such powers or … at the district by the local council. June 15, 1988 Francis J. Sisca, Esq., Attorney at Law Port Chester-Rye …
https://www.osc.ny.gov/legal-opinions/opinion-88-77Holocaust Survivors
… We are committed to continuing this Office’s support for such efforts. If you have been referred to this page as … respond to you expeditiously. You may also Contact Us for additional assistance. For Funds Held by Swiss Banks and Insurance Companies in …
https://www.osc.ny.gov/unclaimed-funds/claimants/holocaust-survivorsOpinion 2008-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … and taxpayers of the district (Town Law § 198 [4]). The letter of inquiry indicates, however, that the town has not …
https://www.osc.ny.gov/legal-opinions/opinion-2008-4Coldspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… 1, 2012, to July 31, 2013. Background The District is a district corporation of the State, distinct and separate from the Town of Coldspring, and located in Cattaraugus County. The Board of Fire Commissioners … whether any differences existed between bank records and her checking and savings account registers. The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mMcLean Fire District - Financial Operations (2017M-296)
… McLean Fire District Financial Operations 2017M296 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/mclean-fire-district-financial-operations-2017m-296West Albany Fire District – Credit Card Purchases (2017M-15)
… 1, 2015 through December 31, 2016. Background The West Albany Fire District is a district corporation of the State, distinct and separate from the Town of Colonie in Albany County. The District is governed by an elected … West Albany Fire District Credit Card Purchases 2017M15 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15