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Opinion 89-61
… 32, 138: The salaries of the town supervisor, town clerk and town highway superintendent are chargeable to the entire … supervisor, town clerk, town superintendent of highways and town building inspector are raised by taxes levied on the … the village may abolish the office of village justice, and if so, whether the town justice court would then have …
https://www.osc.ny.gov/legal-opinions/opinion-89-61Village of Asharoken – Claims Audit and Treasurer's Duties (2025M-82)
… signatures, late fees, and disbursements missing from listings of claims that had no evidence of being audited by … not audited by the Board. In addition, we reviewed all 19 listings of claims, totaling $2.34 million of disbursements, and determined that 18 listings did not include check numbers and check dates. The …
https://www.osc.ny.gov/local-government/audits/village/2026/03/06/village-asharoken-claims-audit-and-treasurers-duties-2025m-82State Comptroller DiNapoli Releases Audits
… audits have been issued. Empire State Development – New NY Broadband Program (Follow-Up) (2024-F-10) The New NY Broadband Program (Program)—launched in 2015 and managed … Services (ITS) is responsible for maintaining Active Directory domains on behalf of the State’s Executive …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 271
… that the OK to Pay should be disabled and that the Paid Out** field should be enabled, the summary panel will reflect the "paid out" amount. ** Paid Out is enabled if the employee has a negative adjustment that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/271-agency-access-view-retroactive-payment-panels-and-workers-compensationDiNapoli: State Pension Fund Posts Strong 11.94% Annual Return, Closes at Record High of $295.4 Billion
… turbulence out of Washington,” DiNapoli said. “Under my watch, our diversified, disciplined investment strategy … the Fund’s long-term fiscal health. While annual returns can fluctuate with market conditions, the Fund continues to … assessment of how the Fund is being managed and where improvements could be made. Weaver’s review found: The …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-state-pension-fund-posts-strong-11-point-94-percent-annual-return-closes-at-record-high-295-point-4-billionAudit Committee Charter Guidance and Template
… of the audit committee charter. Audit Committee Charter Template All italicized sample wording represents statutory … Audit Committee Charter Guidance and Template …
https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-templateOpinion 91-27
… public bidding) COUNTY LAW, §§2(b), 215(5), (6); MUNICIPAL HOME RULE LAW, §10(1)(i): A non-charter county may not … no longer needed for county purposes. With respect to the application of bidding requirement of County Law, §215(6) to … These opinions were based on our analysis of a county's home rule power under section 10(1)(i) of the Municipal Home …
https://www.osc.ny.gov/legal-opinions/opinion-91-27New York City’s Uneven Recovery: Youth Labor Force Struggling
… have seen strong rebounds in their youth workforces, with fewer people unemployed now than in 2019, as of October … The experience of young workers is different from that of workers aged 25 to 54 (i.e., prime age), where all … has noted the wide disparity between young male and female workers in the City, where male workers have driven …
https://www.osc.ny.gov/reports/osdc/new-york-citys-uneven-recovery-youth-labor-force-strugglingNew York State Comptroller DiNapoli Statement on the Passing of Ruth Bader Ginsburg
… "Tonight our nation mourns the passing of U.S. Supreme Court … Tonight our nation mourns the passing of US Supreme Court …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-passing-ruth-bader-ginsburgNew York State Artificial Intelligence Governance
… in establishing an appropriate artificial intelligence (AI) governance structure over the development and use of AI tools and systems. The audit covered the period from January 2019 through November 2024. About the Program AI-powered tools have an increasingly significant role in …
https://www.osc.ny.gov/state-agencies/audits/2025/04/03/new-york-state-artificial-intelligence-governanceSelected Performance Measures
… Performance Metrics Dashboards and other areas of the MTA website. In addition, the MTA is required by the Federal … – and further disseminated to the public by the MTA on its website and elsewhere – these performance data are critical …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-performance-measuresTown of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-106)
… within the Town, because she mistakenly used an inaccurate pro rata allocation formula. The bookkeeper combined all FFI … and relevant case law, the bookkeeper should have used a pro rata allocation formula to calculate the FFI tax proceeds … As a result, the Department received $681 more than its pro rata share and the Company received $4,076 less than its …
https://www.osc.ny.gov/local-government/audits/town/2026/03/06/town-gorham-distribution-foreign-fire-insurance-tax-proceeds-2025m-106DiNapoli: Fast-Track Payment Program Returns $48 Million in Unclaimed Funds
… P. DiNapoli announced today he is returning even more lost money to New Yorkers through his fast-track program and is … at which the State Comptroller’s office can return certain unclaimed funds, while ensuring such funds go to their … office and can include old bank accounts, uncashed checks, insurance refunds, utility deposits, stock certificates or …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-fast-track-payment-program-returns-48-million-unclaimed-fundsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Town of Berne , Town of Broadalbin , Lakeview Public Library , … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Town of Berne Town of Broadalbin Lakeview Public …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-0Opinion 89-7
… board of assessment review compensation in excess of their salaries for meeting twice in one year to hear complaints in … board of assessment review compensation in excess of their salaries because the board of assessment review was required … board of assessment review compensation in excess of their salaries fixed at the time of performance of the additional …
https://www.osc.ny.gov/legal-opinions/opinion-89-7List of Agencies That Can Receive Electronic Invoices
… UCS05 Unified Court System - Appellate Divisions* UCS06 Lawyers Fund for Client Protection WCB01 Workers' …
https://www.osc.ny.gov/state-vendors/portal/list-agencies-can-receive-electronic-invoicesBrooklyn Man Pleads Guilty in Check Theft Scheme
… New York State Comptroller Thomas P. DiNapoli, Brooklyn District Attorney Eric Gonzalez and the United … him of stealing checks totaling $31,149 from mailboxes in Brooklyn and using a false identity to cash them. His thefts … with New York State Comptroller DiNapoli’s office and Brooklyn District Attorney Gonzalez in the fight against mail …
https://www.osc.ny.gov/press/releases/2023/08/brooklyn-man-pleads-guilty-check-theft-schemeSuspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists (Follow-Up)
… services, including dental services, to individuals who are economically disadvantaged and/or have special health … billed in relation to the hours their offices were open. Auditors also found that the dentists routinely … to multiple criminal charges (including felonies) for his conduct. Lawrence Bruckner was sentenced in Kings County …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/suspicious-and-fraudulent-medicaid-payments-affiliated-brooklyn-dentists-followSelected Aspects of Collection of Bridge and Tunnel Tolls and Fees (Follow-Up)
… did not fully utilize the new Department of Motor Vehicles registration suspension program, submitting only a limited … period. In 23 weeks in 2016, TBTA submitted 225 plates for registration suspension out of the 4,645 that were eligible. …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/selected-aspects-collection-bridge-and-tunnel-tolls-and-fees-followArkport Hose Company No. 1, Inc. – Treasurer (2026M-1)
… Hose Company No. 1, Inc. (Company) Treasurer properly deposit, disburse, record and report Company funds? Audit … the Audit Area A fire company treasurer must properly deposit, disburse, record and report a fire company’s funds … $48,320. Audit Summary The Treasurer did not properly deposit, disburse, record and report Company funds. As a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/arkport-hose-company-no-1-inc-treasurer-2026m-1