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XI.2.A Thresholds – XI. Procurement and Contract Management
… above under “OSC Approval Thresholds.” For information on OSC prior approval of purchases from OGS centralized …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2a-thresholdsOpinion 95-8
Whether moneys realized through forfeiture and paid are distributable to and held in the custody of the district attorney as the claiming authority and police department as the claiming agent or whether the funds are to be treated as a county general fund revenue
https://www.osc.ny.gov/legal-opinions/opinion-95-8Opinion 2000-10
… Law, the New York State Department of Transportation ("DOT") and the county entered into an agreement to construct …
https://www.osc.ny.gov/legal-opinions/opinion-2000-10Opinion 99-4
… educational or cultural facilities, railroad facilities, horse racing facilities and continuing care retirement … a recreation facility, educational or cultural facility, a horse racing facility, a railroad facility, a continuing care …
https://www.osc.ny.gov/legal-opinions/opinion-99-4Comptroller DiNapoli Releases State Audits
… District Transportation Authority (CDTA): Selected Aspects of Discretionary Spending (2013-S-10) CDTA did not have formal policies that outlined whether certain types of discretionary expenses were proper, what would be … of the agreements on to the prescription drug program run by the Department of Civil Service. Auditors identified …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-state-auditsOpinion 89-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. COUNTY CLERK -- Fees (for notice of pendency affecting more than one parcel) ACTIONS AND … a county clerk may charge additional fees for the filing of a notice of pendency if the notice affects more than one …
https://www.osc.ny.gov/legal-opinions/opinion-89-5Opinion 96-3
… individually, or the firm of which the trustee is the primary stockholder, irrespective of whether the contract is … individually, or with the firm of which the trustee is the primary stockholder, to provide environmental review and … a direct or indirect pecuniary or material benefit "as the result of the contract" (General Municipal Law, §800[3]). A …
https://www.osc.ny.gov/legal-opinions/opinion-96-3Opinion 91-62
… , 308 NY 248). Therefore, since there is no constitutional bar to a village making a gift of unneeded real property to a …
https://www.osc.ny.gov/legal-opinions/opinion-91-62DiNapoli: New York City's Budget Benefits From Strong Economic Growth
… New York City’s budget is balanced for fiscal year (FY) 2016 and … conditions, according to an analysis released today by New York State Comptroller Thomas P. DiNapoli at the annual meeting of the Financial Control Board. “New York City’s economy is strong today and shows no signs of …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-new-york-citys-budget-benefits-strong-economic-growthOpinion 2000-21
… in the opinion. FIRE DISTRICTS -- Establishment of (joint fire district when village is within two towns) TOWNS … and Fire Protection (participation in establishment of joint fire district) TOWN LAW §189-a; VILLAGE LAW §22-2210: In the case of the proposed formation of a joint fire district containing a village located within two …
https://www.osc.ny.gov/legal-opinions/opinion-2000-21Opinion 93-30
… v County of Orange , 85 AD2d 591, 444 NYS2d 713; City of Poughkeepsie v County of Dutchess , 88 AD2d 964, 451 NYS2d … Comp, 1977, p 126; see City of Newburgh , supra ; City of Poughkeepsie , supra ; County Law, §657-a). The case of … pursuant to the Sheriff's statutory mandate" ( Town of Poughkeepsie v County of Dutchess , 129 Misc 2d 312, 315-6, …
https://www.osc.ny.gov/legal-opinions/opinion-93-30Opinion 2001-1
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- …
https://www.osc.ny.gov/legal-opinions/opinion-2001-1XI.11.C Banking Services Contracts – XI. Procurement and Contract Management
… Law requires that moneys received by a state officer in his official capacity shall be deposited into a bank or … by certain securities pledged as collateral as specified in Section 105 of the State Finance Law. The purpose of this … Services -- Services provided by a banking institution in maintaining a bank account, including, but not limited to: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11c-banking-services-contractsDiNapoli Warns of ‘Triple Threat’ of Fiscal Risks
… spending, public authority financial data and information on 140,000 state contracts, visit Open Book New York . The …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-warns-triple-threat-fiscal-risksXII.9.H Audit Recoveries – XII. Expenditures
… The purpose of this section is to provide guidance to Business Units for recovering moneys due and owing to the … relative thereto. Process and Document Preparation A Business Unit may determine that there are moneys due and … to the State. Upon making the determination, the Business Unit should contact the contractor to determine …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9h-audit-recoveriesHenderson Fire District – Financial Activities (2025M-67)
… [read complete report – pdf] Audit Objective Did the Henderson Fire District (District) Board of Commissioners … (Board) adequately monitor financial activities and ensure the Treasurer maintained appropriate records and reports? … The Board did not adequately monitor financial activities or …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/henderson-fire-district-financial-activities-2025m-67Town of Lewis – Records and Reports (2025M-17)
… operating funds during the audit period: general fund, highway fund and water district. The Town’s budgeted … totaled $589,883 for the general fund, $480,125 for the highway fund and $55,049 for the water district. Audit … accounts or properly prepared and reviewed. For 18 of the 45 bank reconciliations (40 percent) we prepared, the …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17State Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits have been issued. State Education Department (Preschool … Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-auditsDiNapoli: Fairport Audits Reveal Unauthorized Practices for Economic Development Agencies
… granting $1 million worth of inappropriate gifts and commercial loans, according to an audit released today by … of a project. FIDA granted two additional unauthorized commercial loans of approximately $187,000. Questionable … expenses and not those of other entities; Cease making commercial loans directly or through the FLDC using FIDA …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-fairport-audits-reveal-unauthorized-practices-economic-development-agenciesState Comptroller DiNapoli Releases School Audits
… the district’s budgets resulted in operating surpluses in all three years reviewed, the district did not use any of the …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-school-audits