Search
Opinion 98-4
… COUNTIES -- Powers and Duties (delegation of duties in connection with correction of errors) COUNTY AUDITOR -- Powers and Duties (delegation to of duties in connection with correction of errors) COUNTY COMPTROLLER -- Powers and Duties (delegation to of duties in connection with correction of errors) COUNTY TREASURER -- …
https://www.osc.ny.gov/legal-opinions/opinion-98-4Opinion 2000-16
… (beneficiaries under group life insurance policy); (meaning of "family" as used in special acts); (use of tax … group life insurance) WORDS AND PHRASES -- "Family" (meaning for purposes of foreign fire insurance tax special … tax to the fire service was intended to supplement earlier private efforts by the fire service to provide funds for "men …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16Opinion 88-33
… the opinion. SEWER DISTRICTS -- Construction (of laterals to serve previously unserved properties within the district) … your letter concerning the authority of a sewer district to install, at the expense of the district or the town, … constructed, it was determined that it was impractical to install the laterals to serve two properties and that the …
https://www.osc.ny.gov/legal-opinions/opinion-88-33DiNapoli: New York City's Tech Sector Is Booming
… New York state's technology sector is the third largest and among the fastest growing in the … The opening of the Cornell Tech campus on Roosevelt Island is an exciting example of the public and private sectors … jobs report demonstrates just how critical diversity is to New York's employment success, and particularly in the …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-new-york-citys-tech-sector-boomingDiNapoli: NYC Department of Education Must Do More to Combat Mental Health Crisis Among Youth
… crisis among youth, the NYC Department of Education (DOE) can do more to ensure that public school students … staff and too few have services readily available—and that DOE provides little oversight to ensure students receive the … to developing their awareness and resilience. “While DOE has shown a willingness to confront these issues, many of …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-nyc-department-education-must-do-more-combat-mental-health-crisis-among-youthOpinion 92-22
… in assessment review proceedings) PUBLIC OFFICERS AND EMPLOYEES -- Ethics (village comptroller representing … has created the position of comptroller by local law and that the village prepares its own assessment roll … relate to conflicts of interest of municipal officers and employees. Pursuant to General Municipal Law, §800(3), a …
https://www.osc.ny.gov/legal-opinions/opinion-92-22Death Benefits
… beneficiary or beneficiaries. Your beneficiary information is listed in your Retirement Online account and on your … may be entitled to an ordinary death benefit. Up to $50,000 of this benefit is paid in the form of group term life … System (PFRS) Tiers 2, 3, 5 and 6 in regular plans (Article 11 benefits) Your earnings multiplied by your years …
https://www.osc.ny.gov/retirement/members/death-benefitsXI.18.D Sales and Compensating Use Tax Documentation – XI. Procurement and Contract Management
… determinative dollar amount for purposes of determining applicability of the law. Process and Document Preparation: … at http://www.tax.ny.gov/ Questions regarding scope and applicability of Tax Law Section 5-a should be directed to: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18d-sales-and-compensating-use-tax-documentationDiNapoli: New York Must Do More To Reduce Maternal Deaths
… of Health (DOH) needs to do more to ensure maternal deaths and morbidity rates decline, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. While … “Despite New York’s efforts to reduce maternal deaths and pregnancy related health conditions, progress has …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-new-york-must-do-more-reduce-maternal-deathsDiNapoli: MTA Fiscal Outlook Continues To Improve but Uncertainties Tied to Federal Actions Cloud Future
… review of the authority’s fiscal outlook . These efforts have taken on heightened importance as federal threats over … balancing debt levels with maintaining the system in a state of good repair. “The MTA’s budget is currently … million in 2027, $354 million in 2028, and $428 million in 2029. The MTA’s financial plan is reliant on some revenue …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-mta-fiscal-outlook-continues-improve-uncertainties-tied-federal-actions-cloud-futureAlmond Volunteer Fire Department – Cash Shortage (2014M-113)
… internal controls over its financial operations for the period January 1, 2009 through March 13, 2014. … governing body with the following positions responsible for Department operations: President, Vice President, Chief, … Department bylaws state that the Treasurer is responsible for all financial activity, they do not detail the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113Stanley Fire District – Internal Controls Over Financial Operations (2013M-259)
… activity is properly recorded and reported and that Di …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/stanley-fire-district-internal-controls-over-financial-operations-2013m-259South Fallsburg Fire District – Internal Controls Over Financial Operations (2013M-181)
… Purpose of Audit The purpose of our audit was to determine if the District established adequate controls to ensure that financial activity was properly recorded and reported and to safeguard District moneys for the period January 1, 2012, … The purpose of our audit was to determine if the District established adequate controls to …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/13/south-fallsburg-fire-district-internal-controls-over-financial-operationsCollection and Use of Oil Spill Funds (Follow-Up)
… of the four recommendations included in our initial audit report Collection and Use of Oil Spill Funds 2014S59 …
https://www.osc.ny.gov/state-agencies/audits/2017/12/07/collection-and-use-oil-spill-funds-followNassau County – Contract Approval Process (2012M-192)
… was to examine the County's internal controls over the approval of contracts equal to or greater than $50,000 for … of the 22 contracts subject to the County Charter 45-day approval process exceeded the limit from two to 111 days. … were added by NIFA during a control period, the contract approval process increased to an average of 85 days, an …
https://www.osc.ny.gov/local-government/audits/county/2013/03/14/nassau-county-contract-approval-process-2012m-192City of Little Falls – Internal Controls Over Selected City Operations (2013M-214)
City of Little Falls Internal Controls Over Selected City Operations 2013M214
https://www.osc.ny.gov/local-government/audits/city/2013/11/29/city-little-falls-internal-controls-over-selected-city-operations-2013m-214State Comptroller DiNapoli Releases School Audits
… County) District officials did not seek competition for the services of 16 of 20 professional service providers … board policy. Although auditors found the purchases were for legitimate purposes, officials do not have assurance that … a fixed asset policy that requires the district business office maintain an inventory of fixed assets and other …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… Free School District and the Tapestry Charter School . In an era of limited resources and increased accountability, … activity funds cash receipts process was administered in accordance with guidelines. Tapestry Charter School – … spending, the state's 140,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… – Budgeting Practices (Sullivan County) The board is not adopting realistic budgets or ensuring the prudent use of … to existing equipment, much of which the district did not actually purchase. Town of Niskayuna – Water Operations … receiver failed to perform bank reconciliations and did not deposit more than $740,000 of water fees in a timely …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-2Hadley-Luzerne Central School District – Financial Condition (2012M-188)
… was to evaluate the District’s financial condition for the period July 1, 2009 through May 31, 2012. Background The … Key Findings The Board adopted budgets during our scope period that cut costs by abolishing positions, outsourcing …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188