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Opinion 99-1
… exclusive purpose of providing benefits to participants and their beneficiaries or for the purpose of defraying the reasonable expenses of the operation and administration of the program" (emphasis supplied). …
https://www.osc.ny.gov/legal-opinions/opinion-99-1Cost-Saving Ideas: Evaluating Solid Waste Collection Options
… by limiting the number of garbage trucks on its roads. Less traffic from garbage trucks may increase the … accordance with the General Municipal Law. Resources The New York State Department of Environmental Conservation … about solid waste composition and characterization in New York State. See our Local Government Management Guides …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluating-solid-waste-collection-optionsUse of Foreign Fire Insurance Tax Money (2017-MS-5)
… four letter reports to the following entities: the City of Buffalo (Buffalo) and the Buffalo Firefighters Two Percent … Inc. (Syracuse) [pdf] ; the Mutual Aid Association of the Paid Fire Department of the City of Yonkers, New York, Inc. (Yonkers) [pdf] ; and …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5State Comptroller DiNapoli Releases Audits
… related to revenue collection, procurement, investments, payroll, budgeting and equipment inventories. In a follow-up, …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 572
… The report will be available in Control-D on the Friday morning before the check date of the pay period being …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/572-automated-correction-report-transaction-changes-time-entry-pageOpinion 95-3
… TAX -- Distribution (calculation of amount set aside for county or educational purposes when cities and county levy the same tax); (allocation of amount not set aside for county or educational purposes when cities and county levy … Concerning the proper distribution of county sales tax revenue when the county and several cities …
https://www.osc.ny.gov/legal-opinions/opinion-95-3Comptroller DiNapoli and A.G. Schneiderman Announce Arrest of Former New York City Council Candidate Albert Alvarez
… General Eric T. Schneiderman today announced the arrest of former New York City Council candidate Albert Alvarez for … allegedly accepting straw donations and stealing thousands of dollars in New York City public matching funds during … State Comptroller Thomas P. DiNapoli. "Thanks to the work of my investigators and auditors in partnership with Attorney …
https://www.osc.ny.gov/press/releases/2018/02/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-former-new-york-city-council-candidateVillage of Herkimer – Payroll (2025M-37)
… regular salaries and wages, overtime and payments to employees for unused leave accruals or other benefits upon … accounting for $7.0 million (74 percent) of the total. To properly control and account for these costs, Village … the compensation approved by the Village Board (Board) to which they are entitled, and time records adequately …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37State Comptroller DiNapoli Releases Municipal Audits
… County – Supplemental Nutrition Assistance Program (SNAP) and Childcare Assistance Program (CCAP) Auditors reviewed 50 approved and 30 denied SNAP cases and determined that Department of Social Services … did not always have the documentation needed to process SNAP applications correctly and in a timely manner. …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Announces Latest Fiscal Stress Scores
… as well as the villages of Cambridge (Washington), Island Park (Nassau), and Saugerties (Ulster), were designated in … to fiscal stress.” The villages of Chateaugay (Franklin), Huntington Bay (Suffolk), Kaser (Rockland), and Liberty … file annual financial data in time: the Village of Island Park, which had not received a score from FYE 2020 to 2023, …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-announces-latest-fiscal-stress-scoresOpinion 2005-9
… school district (see Decision No. 13,534, 35 Ed Dept Rep 257). 3 Although the term of office of the individual in … District , 136 NYS2d 598; Decision No. 13,534, 35 Ed Dept Rep 257; Education Law §§1906, 1914, 1917, 1917-a[2]). 3 … central high school board (Decision No. 13,534, 35 Ed Dept Rep 257, supra ). The Commissioner further decided, however, …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9State Agencies Bulletin No. 2341
… for processing the 2024-2025 Firearms Training and Safety Incentive Program Payment Affected Employees: … program designed to promote firearms proficiency and safety. This program shall be developed and implemented by the Joint Health and Safety Committee and shall run concurrently with State fiscal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2341-2024-2025-public-employees-federation-pef-firearms-training-and-safetyVendor File Advisory No. 11
… Although a vendor must designate one Location as a “default” Location, agencies should not assume the default is the correct Location for each individual …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/11-vendor-locationTown of East Hampton – Budget Review (B18-7-9)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2019 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to … Town of East Hampton Budget Review B1879 …
https://www.osc.ny.gov/local-government/audits/town/2018/10/29/town-east-hampton-budget-review-b18-7-9Town of East Hampton – Budget Review (B17-7-15)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2018 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to … Town of East Hampton Budget Review B17715 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-east-hampton-budget-review-b17-7-15Town of East Hampton - Budget Review (B19-7-10)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2020 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to …
https://www.osc.ny.gov/local-government/audits/town/2019/11/08/town-east-hampton-budget-review-b19-7-10DiNapoli: Two Former Oramel Fire Officials Charged With Theft of More Than $11,000 From Oramel Fire Department
… in the 4 th Degree and Corrupting the Government in the 3 rd Degree. Kish, 54, served as the department’s Treasurer and …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-two-former-oramel-fire-officials-charged-theft-more-11000-oramel-fire-departmentDiNapoli: Former Lake Luzerne Trustee Arrested for Stealing More Than $127,000 From South Warren Snowmobile Club
… York State Police, today announced the arrest of former Lake Luzerne trustee Mark McLain for allegedly swindling … advantage of his volunteer position and the citizens of Lake Luzerne’s trust to line his own pockets at the expense … Warren County, the Town of Queensbury, the Town of Lake Luzerne, the state Department of Parks, Recreation and …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-former-lake-luzerne-trustee-arrested-stealing-more-127000-south-warren-snowmobile-clubTown of Sullivan – Internal Controls Over Selected Financial Operations (2013M-267)
… 2011 to December 31, 2012. Background The Town of Sullivan is located in Madison County and has a population of approximately 15,340. The five-member Town …
https://www.osc.ny.gov/local-government/audits/town/2013/12/27/town-sullivan-internal-controls-over-selected-financial-operations-2013m-267Comptroller DiNapoli Releases School Audits
… his office completed audits of the Cold Spring Harbor Central School District , Glen Cove City School District , … Valley Stream Union Free School District #24 and the York Central School District . State Comptroller DiNapoli has made … or email: [email protected] . Cold Spring Harbor Central School District – Competitive Quotes (Suffolk County) …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-2