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Opinion 95-2
… a franchise fee imposed upon the cable company by a city is not a municipal "fee" falling within the exemption of … Housing Law, §52. You ask whether a housing authority is exempt from paying that portion of its cable television bill which is designated as a "franchise fee". You state that the city …
https://www.osc.ny.gov/legal-opinions/opinion-95-2DiNapoli: Canal Corp. Must Address Gaps
The New York State Canal Corporation has not performed inspections as required on a significant number of critical structures along the systems 524 miles of waterways according to an audit released today by State Comptroller Thomas P DiNapoli
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
… due to out-of-pocket payments; withdrawal from classes; or tuition covered by other sources, such as scholarships). … that had certain risk indicators, such as out-of-state or out-of-country addresses and/or lengthy time lapses from the date the refund was …
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 … The opinions and beliefs expressed by users on our social media sites are those of the users and do not necessarily reflect the views or …
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)
… pose risks to people who use the waters to swim, boat, or fish. Timely reporting of overflow events to the public is …
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)
… officials properly manage fund balance? Audit Period July 1, 2019 – June 30, 2024 Understanding the Program A key … surplus fund balance ranged from 10 to 15 percent of the upcoming year’s budget, which was nearly $962,000 to $1.8 … amount ranged from approximately 12 to 23 percent of the upcoming year’s budget, which exceeds the statutory limit by …
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)
… local user accounts, develop an information technology (IT) contingency plan, and provide adequate IT security awareness training to staff? Audit Period January … must manage network and local user accounts, create IT contingency plans and provide IT security awareness …
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
… upstate regions lost jobs, the report notes. The Mohawk Valley and the Southern Tier saw the biggest drops in … Western NY 1.5% Long Island 4.9% Central NY -0.1% Hudson Valley 2.4% North Country -1.5% Finger Lakes 2.1% … at 67.5 percent, followed by the Capital Region and the Hudson Valley. For a copy of the report visit: …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-new-york-jobs-top-9-million-new-statewide-highState Comptroller DiNapoli Releases Municipal Audits
… costs than necessary. Westchester Community College – Fixed Assets (Westchester County) College officials have adopted effective fixed asset policies and procedures. The fixed asset policies and procedures establish the minimum …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Small Businesses Generate $950 Billion in New York
… Small businesses are a vital part of New York state’s economy, supporting nearly 3.9 million jobs and generating more than $950 billion in annual revenues, according to a report released today by … Thomas P. DiNapoli. “Small businesses help drive New York’s economy,” DiNapoli said. “From neighborhood coffee …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-small-businesses-generate-950-billion-new-yorkState Agencies Bulletin No. 1198
… regarding changes in the processing of Automated Interface transactions and files as a result of the SSN … Employees Agencies submitting transactions via Automated Interface Effective Date(s) All Automated Interface transaction files submitted after 12:00 noon on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1198-changes-automated-interface-transaction-processing-ai-agencies-onlyState Agencies Bulletin No. 414
… Transactions such as hires, rehires, returns from leaves, and promotions, that are entered into the payroll system each … affected employees. New Page Emp Job Certification Path Home>Administer Workforce>Administer Workforce(GBL)>Use>Emp … period being processed will also be identified. OSC will contact OCA regarding these employees. All employees who have …
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
… pay her National Grid, Verizon Wireless and other personal bills before her thefts were revealed by an audit and … in the audit. To read the audit, visit: http://osc.state.ny.us/localgov/audits/firedists/2015/oakfield.pdf DiNapoli … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected].ny.us , or by mailing a …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-former-treasurer-sentenced-oakfield-fire-department-theftComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Central … Seneca County Industrial Development Agency . “In today’s fiscal climate, budget transparency and accountability for … fiscal stability. In addition, the board allowed budget line items to be routinely overexpended and budget transfers …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-auditsOpinion 2000 - 13
Whether a member of a volunteer fire department who seeks membership in a second volunteer company has automatically vacated membership in the first company
https://www.osc.ny.gov/legal-opinions/opinion-2000-13DiNapoli, McGill Announce Arrest of Man Who Allegedly Stole Deceased Mother's Retirement Payments
… York State Common Retirement Fund and SSA that were sent to his deceased mother, Elizabeth Dorothy Case. Bump … was denied dignity and respect at the time of her death. I’m grateful to the Social Security Administration for their … When her son appeared instead, the SSA questioned him. He stated that she was out of the country, on an …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-mcgill-announce-arrest-man-who-allegedly-stole-deceased-mothers-retirement-paymentsDiNapoli: Sandy Damage Delayed MTA Electronic Security Program Another Three Years
… of the electronic security program had nearly doubled. The storm caused significant damage to electronic devices, which …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-sandy-damage-delayed-mta-electronic-security-program-another-three-yearsLocal Sales Tax Collections Up
Overall growth in local sales tax collections statewide in 2019 was relatively strong according to a report released today by NYS Comptroller DiNapoli
https://www.osc.ny.gov/press/releases/2020/02/local-sales-tax-collectionsRFQual0001 – Medical Examiner Management Services
… (“OSC”), as Administrative Head of the New York State and Local Retirement System and the Local Police and Fire Retirement System (“NYSLRS”) … is seeking to contract with entities able to provide the services of physicians having general and specialized medical …
https://www.osc.ny.gov/procurement/rfqual0001Individuals with Disabilities Education Act – Federal Funding and New York
… mission (Assistance Listing Number 84.027). It details programs and responsibilities related to the identification … students, the development of Individualized Education Programs (IEPs) and the implementation of these programs. … IDEA. Funds to New York City The City’s fiscal year (FY) 2026 preliminary budget includes $291 million in federal IDEA …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/individuals-disabilities-education-act