Search
DiNapoli Releases Report on Municipalities Close to Exceeding Tax Limits
… today by State Comptroller Thomas P. DiNapoli. The CTL is the maximum amount of real property tax a local government … exhausting more than 90 percent of their CTL. When CTL is exceeded, the State Comptroller is required to withhold state aid in the amount of the …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-releases-report-municipalities-close-exceeding-tax-limitsComptroller DiNapoli Releases Municipal Audits
… third party who reported that everything was in good order; however, this review was not an effective audit …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… North Bellmore Union Free School District and Schenectady County Community College . "In an era of limited resources … approves the retirement or resignation, and the payroll clerk reviews leave records and produces an attendance report showing leave …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-1Opinion 89-48
… for Discharge of Mechanic's Lien". You ask (i) where and how the bonds are to be indexed on your records, … who physically holds the bonds and (iii) whether the bonds can be returned. Pursuant to section 37 of the Lien Law, a … Concerning i where and how the bonds are to be indexed on your records ii …
https://www.osc.ny.gov/legal-opinions/opinion-89-48Opinion 92-50
… (preference to local bidder) CONSTITUTIONAL LAW -- Commerce Clause (preference to local bidder) -- Equal … of the pre-emption under section 103, we restated our view that section 103(1) is not intended to preclude the … law would also raise constitutional questions under the Commerce, Privileges and Immunities and Equal Protection …
https://www.osc.ny.gov/legal-opinions/opinion-92-50Opinion 95-2
… issues discussed in the opinion. FEES -- Exemption from (housing authority) PUBLIC HOUSING AUTHORITIES -- Fees (exemption from cable television franchise fees) PUBLIC HOUSING LAW, §52; EXECUTIVE LAW, §§818, 819: The amount … Whether a housing authority is exempt from paying that portion of its …
https://www.osc.ny.gov/legal-opinions/opinion-95-2DiNapoli: Canal Corp. Must Address Gaps
… has not performed inspections as required on a significant number of critical structures along the system’s 524 miles of … not conducted more in-depth inspections of a significant number of these structures. In total, 792, or 38 percent, of … has not performed inspections as required on a significant number of critical structures along the systems 524 miles of …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-canal-corp-must-address-gapsSelected Aspects of Central Office Disbursements From the Tuition and Fees Refund Bank Account
… 2016. Background The City University of New York (CUNY) is the largest urban university in the United States, … aid refund checks in 2012. The centralized process is a component of CUNY’s Fully Integrated Resources and Services Tool (CUNYfirst). CUNYfirst is an Enterprise Resource Planning project that replaces …
https://www.osc.ny.gov/state-agencies/audits/2018/10/19/selected-aspects-central-office-disbursements-tuition-and-fees-refund-bank-accountSocial Media Use Policy
… The Office of the State Comptroller (OSC) manages multiple social media sites to keep New Yorkers informed about the work of the … and beliefs expressed by users on our social media sites are those of the users and do not necessarily reflect … and beliefs expressed by users on our social media sites are those of the users and do not necessarily reflect …
https://www.osc.ny.gov/help/social-media-use-policyCompliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements (Follow-Up)
… Objective To determine the extent of implementation of the three … audit report, Compliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant … To determine the extent of implementation of the three …
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/compliance-sewage-pollution-right-know-act-and-monitoring-and-enforcement-state-pollutantRemsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… of surplus fund balance, 1 up to 4 percent of the budget, for unexpected occurrences and fluctuations in cash flow. In … of the overestimated appropriations ($5.6 million) were for special education instruction. From fiscal years 2019-20 … of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, please …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mTown of Horseheads – Information Technology (2025M-109)
… [read complete report – pdf] Audit Objective Did Town of Horseheads (Town) officials adequately manage network and … on cybersecurity best practices and to recognize the signs of a security incident, which can significantly reduce the likelihood of a cyberattack succeeding, such as a phishing attempt. …
https://www.osc.ny.gov/local-government/audits/town/2026/02/27/town-horseheads-information-technology-2025m-109DiNapoli: New York Jobs Top 9 Million, New Statewide High
… New York reached its highest employment level ever of more … steady gains. Job growth was uneven across the state, with New York City gaining three out of four new statewide jobs … sectors, and signs of new growth in the western New York economy.” DiNapoli’s report examines employment, …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-new-york-jobs-top-9-million-new-statewide-highState Comptroller DiNapoli Releases Municipal Audits
… of Village of Fleischmanns , Village of Old Westbury , Town of Orangetown , Town of Portland , Rockville Centre Housing Authority , Village of Southampton , Westchester Community College and the City of … audits of Village of Fleischmanns Village of Old Westbury Town of Orangetown Town of Portland Rockville Centre Housing …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Small Businesses Generate $950 Billion in New York
… more than $950 billion in annual revenues, according to a report released today by State Comptroller Thomas P. … economy,” DiNapoli said. “From neighborhood coffee shops to start-up tech firms, small businesses account for more … billion in annual payrolls. These businesses are critical to New York’s economy and integral to the fabric of life in …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-small-businesses-generate-950-billion-new-yorkState Agencies Bulletin No. 1198
… the changes described in this Bulletin. Background OSC is converting from using the Social Security number as the … and Rehire, Concurrent Hire and Transfer transactions. It is important to not that all other transaction typessubmitted … Payroll Enhancement Program Web page at the OSC Internet site (http://www.osc.state.ny.us/payroll/pep.htm ) for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1198-changes-automated-interface-transaction-processing-ai-agencies-onlyState Agencies Bulletin No. 414
… for all UCS employees whose status on the Job Data record is active or paid leave. The row will include any … record each time a transaction requiring certification is inserted on the Job Data record and certification is required. When this occurs, information from the Job Data …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/414-employee-certification-process-unified-court-system-ucsDiNapoli: Former Treasurer Sentenced in Oakfield Fire Department Theft
… raffle. I thank Genesee County District Attorney Lawrence Friedman and the New York State Police for partnering with us …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-former-treasurer-sentenced-oakfield-fire-department-theftComptroller DiNapoli Releases Municipal Audits
… determining how much fund balance it could appropriate to finance the ensuing year’s operations. Village of Green … reaching $907,000 as of May 31, 2015. The board has not developed a multiyear financial or capital plan to … 50,000 state contracts, visit OpenBookNY . The easy-to-use website was created by Comptroller DiNapoli to promote …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-auditsOpinion 2000 - 13
… that bear on the issues discussed in the opinion. FIRE COMPANY - Membership (eligibility to join second company) TOWN LAW §176-b(10): An individual who is a member of a volunteer fire company may not join a second company unless he or she first … fire department who seeks membership in a second volunteer company has automatically vacated membership in the first …
https://www.osc.ny.gov/legal-opinions/opinion-2000-13