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Opinion 88-61
… REAL PROPERTY TAXES AND ASSESSMENTS -- Payments (use of certificate of mailing to prove timeliness of) REAL PROPERTY … the burden of proving timely payment by producing a certificate of mailing of the U.S. Postal Service which is … the payment of taxes without penalty. You ask whether a certificate of mailing of the U.S. Postal Service postmarked …
https://www.osc.ny.gov/legal-opinions/opinion-88-61State Comptroller DiNapoli Releases Municipal and School Audits
… was submitted to the Office of the State Comptroller (OSC) for the 2023 fiscal year; the 2024 AFR was due April 30, … independent audited financial statements were finalized for 2024 in October 2025. The external auditor’s findings … and due to a large unbudgeted $1.8 million payment for the purchase of two pumper trucks. With fund balance …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Contract and Payment Actions in November
… University at Buffalo. $2.8 million with Oneida Sales and Service for asbestos abatement services at the University at … the University at Albany. $1.8 million with Bison Elevator Service Inc. for elevator maintenance, testing and repair at … of Albany in Albany County. $2.5 million with Frey Electric Construction Co Inc. for emergency generator …
https://www.osc.ny.gov/press/releases/2024/01/state-contract-and-payment-actions-novemberState Contract and Payment Actions in August
… Sector for Informatica software. $2.1 million with Natus Medical Inc. for provision of the Laboratory Information … debts to the state and held nearly $45,200 in payments pending resolution of disputes between subcontractors and …
https://www.osc.ny.gov/press/releases/2023/09/state-contract-and-payment-actions-augustState Comptroller DiNapoli Releases Audits
… found department officials made progress in addressing the problems identified in the initial audit. Of the initial … and two have been partially implemented. Office of Mental Health (OMH): Oversight of Telemental Health Services (TMH) …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… have been issued. Department of Health (DOH) Improper Fee-for-Service (FFS) Payments for Services Covered by Managed Care (Follow-Up) (2020-F-8) A … Supplies Provided to Medicaid Recipients, Including Sex Offenders (Follow-Up) (2020-F-15) An audit released in June …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-auditsDistribution of Utility Arrears in New York State
… customer arrears reported by the State’s largest electric and gas utilities. These utilities are investor … territories. Two of these utilities, New York State Electric and Gas (NYSEG) and National Grid Upstate (Grid U), … in an often non-contiguous patchwork. Rochester Gas and Electric (RG&E) provides service in the western and central …
https://www.osc.ny.gov/reports/distribution-utility-arrears-new-york-stateCUNY Bulletin No. CU-380
… CUNY Disciplinary Fine 413 NBE Tax Deferred Annuity * 414 NYT Tax Deferred Annuity * 417 HRC TDA * 419 CUNY TDA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-380-retroactive-salary-rate-increases-cuny-high-pressure-plantState Comptroller DiNapoli Releases Audits
… to the Charge NY program, aimed to install 10,000 public electric vehicle charging stations in New York State by 2021. … for charger placement or use outreach efforts to encourage electric vehicle charger installation by its customers. The installation of electric vehicle high-speed chargers was as much as 2 years …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-auditsOpinion 88-71
… The owner has refused to pay his water bill pending the resolution of the dispute. You inform us that the unpaid … of the City of New York 25 Misc 219, 55 NYS 50, affd 40 App Div 331, 57 NYS 1039, 160 NY 691). There is sufficient …
https://www.osc.ny.gov/legal-opinions/opinion-88-71Area #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… should maintain an inventory of information assets (i.e., data) that classifies the data according to its … protect their IT resources, including data, if they do not know what resources they have and where those resources …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesComptroller DiNapoli Releases School Audits
… district staff are able to access websites such as online shopping, social networking sites, travel and automobile …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli and Attorney General James Announce Sentencing of Former Mount Vernon Government Official
… today announced the sentencing of the former City of Mount Vernon Corporation Counsel Lawrence Porcari for abusing … a public official to engage in a scheme that defrauded the Mount Vernon Board of Water Supply of more than $300,000 to pay the personal legal expenses of the former Mount Vernon Mayor Richard Thomas and a public relations …
https://www.osc.ny.gov/press/releases/2020/09/comptroller-dinapoli-and-attorney-general-james-announce-sentencing-former-mount-vernon-governmentThe Retail Sector in New York City: Recent Trends and the Impact of COVID-19
… Recent Trends and the Impact of COVID-19 December 2020 PDF Version Highlights … citywide, and contributed $55 billion in taxable sales to the City’s economy. Taxable sales in retail trade declined by … The COVID19 pandemic has affected the retail trade sector …
https://www.osc.ny.gov/reports/osdc/retail-sector-new-york-city-recent-trends-and-impact-covid-19State Comptroller DiNapoli Releases Municipal & School Audits
… reported to the local health department an average of 18 days late, instead of one business day as required; and …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1State Agencies Bulletin No. 2062
… RETRO Overtime 2080 ROA – Retro OT - Annuals ORC- Overtime Recall Annual 2080 RCL – Recall Overtime R2R – Retro OT Recall 2080 RRO – Retro Recall Overtime OWC- OT Waiver for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2062-changes-calculation-overtime-and-pre-shift-briefing-eligible-employeesState Comptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Batavia City School District , Cohoes City School District , … City School District – Financial Condition (Genesee County) The board appropriated fund balance in the annual … district’s needs. Lindenhurst Union Free School District – Credit Cards (Suffolk County) District officials need to …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… Association collective bargaining agreement supports a Tuesday through Saturday work week. Therefore, this overtime may have been avoided if some employees worked Tuesday through Saturday instead. City of Newburgh – Budget …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-auditsRotterdam Fire District Number 7 Schonowe – Claims Auditing (2025M-107)
… – pdf] Audit Objective Did the Rotterdam Fire District Number 7 Schonowe (District) Board of Fire Commissioners … Did the Rotterdam Fire District Number 7 Schonowe District Board of Fire Commissioners Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/rotterdam-fire-district-number-7-schonowe-claims-auditing-2025m-107State Comptroller DiNapoli Releases School Audits
New York State Comptroller Thomas P DiNapoli announced today the following school audits have been issued
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-audits