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Opinion 88-61
… REAL PROPERTY TAXES AND ASSESSMENTS -- Payments (use of certificate of mailing to prove timeliness of) REAL PROPERTY … the burden of proving timely payment by producing a certificate of mailing of the U.S. Postal Service which is … the payment of taxes without penalty. You ask whether a certificate of mailing of the U.S. Postal Service postmarked …
https://www.osc.ny.gov/legal-opinions/opinion-88-61State Comptroller DiNapoli Releases Audits
… found department officials made progress in addressing the problems identified in the initial audit. Of the initial … and two have been partially implemented. Office of Mental Health (OMH): Oversight of Telemental Health Services (TMH) …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-auditsDistribution of Utility Arrears in New York State
… customer arrears reported by the State’s largest electric and gas utilities. These utilities are investor … territories. Two of these utilities, New York State Electric and Gas (NYSEG) and National Grid Upstate (Grid U), … in an often non-contiguous patchwork. Rochester Gas and Electric (RG&E) provides service in the western and central …
https://www.osc.ny.gov/reports/distribution-utility-arrears-new-york-stateCUNY Bulletin No. CU-380
… CUNY Disciplinary Fine 413 NBE Tax Deferred Annuity * 414 NYT Tax Deferred Annuity * 417 HRC TDA * 419 CUNY TDA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-380-retroactive-salary-rate-increases-cuny-high-pressure-plantComptroller DiNapoli Releases School Audits
… district staff are able to access websites such as online shopping, social networking sites, travel and automobile …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli and Attorney General James Announce Sentencing of Former Mount Vernon Government Official
… today announced the sentencing of the former City of Mount Vernon Corporation Counsel Lawrence Porcari for abusing … a public official to engage in a scheme that defrauded the Mount Vernon Board of Water Supply of more than $300,000 to pay the personal legal expenses of the former Mount Vernon Mayor Richard Thomas and a public relations …
https://www.osc.ny.gov/press/releases/2020/09/comptroller-dinapoli-and-attorney-general-james-announce-sentencing-former-mount-vernon-governmentState Comptroller DiNapoli Releases Municipal & School Audits
… reported to the local health department an average of 18 days late, instead of one business day as required; and …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases School Audits
… announced his office completed audits of the Batavia City School District , Cohoes City School District , Cooperstown Central School District , Gorham-Middlesex Central School District , … Thomas P DiNapoli today announced the following school district audits were issued …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-auditsRotterdam Fire District Number 7 Schonowe – Claims Auditing (2025M-107)
… Board of Fire Commissioners (Board) properly audit claims? Audit Period January 1, 2024 – May 31, 2025 Understanding the Audit Area The audit of claims is often the last line of defense for preventing unauthorized, improper or fraudulent claims from being paid. When a fire district has a strong …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/rotterdam-fire-district-number-7-schonowe-claims-auditing-2025m-107State Comptroller DiNapoli Releases School Audits
New York State Comptroller Thomas P DiNapoli announced today the following school audits have been issued
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-auditsCUNY Bulletin No. CU-739
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the June 2022 Uniform Allowance Payment. Affected Employees: Employees in City University of New York (CUNY) campus security titles who meet the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-739-cuny-june-2022-uniform-allowance-paymentTown of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)
… The Town of Hempstead Sanitary District No. 2 is located in the Town of Hempstead in Nassau County. The District, which provides refuse …
https://www.osc.ny.gov/local-government/audits/district/2017/03/17/town-hempstead-sanitary-district-no-2-financial-condition-and-procurement-2016mHampton Bays Union Free School District – Claims Processing (2013M-333)
… July 1, 2012 through August 31, 2013. Background The Hampton Bays Union Free School District is located in the … Hampton Bays Union Free School District Claims Processing …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333Locust Valley Water District – Budgeting (2013M-179)
… Village of Lattingtown, and sections of the Villages of Mill Neck and Matinecock. The District’s total revenue for …
https://www.osc.ny.gov/local-government/audits/district/2013/09/06/locust-valley-water-district-budgeting-2013m-179Town of Hempstead Sanitary District No. Six – Professional Services and Fuel (2014M-246)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement of professional services and maintenance of fuel inventories … Town of Hempstead Sanitary District No Six Professional Services …
https://www.osc.ny.gov/local-government/audits/district/2015/01/02/town-hempstead-sanitary-district-no-six-professional-services-and-fuel-2014m-246Opinion 92-3
… engineer as creditor of planning board chairman) ZONING AND PLANNING -- Planning Boards (consulting engineer …
https://www.osc.ny.gov/legal-opinions/opinion-92-3DiNapoli: Some Affordable Apartments for Seniors Left Vacant for Years
… Thomas P. DiNapoli found. The audit examined whether the NYC Department of Housing Preservation and Development (HPD) … Victory Plaza (renamed Joan O. Dawson Plaza in 2021) in Manhattan and Woodlawn Senior Center in the Bronx — and one … have been recouped by HPD. The audit recommended that HPD: Review rent rolls and vacancy reports and work with managing …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-some-affordable-apartments-seniors-left-vacant-yearsState Police Bulletin No. SP-216
… Code: LOP Effective Date: 04/01/2021 (Administration) OT Eff Date: Same as Effective Date Annual Addl Earnings: … Code: SPL Effective Date: 04/01/2021 (Administration) OT Eff Date: Same as Effective Date Annual Addl Earnings: … Code: SPL Effective Date: 04/01/2021 (Administration) OT Eff Date: Same as Effective Date Annual Addl Earnings: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-216-april-2021-increases-location-pay-supplemental-location-pay-expandedOpinion 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-89-5Delevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)
… Fire Company provides services for the Village of Delevan in Cattaraugus County. The Company is operated in accordance with its by-laws which stipulate that a Board … to the Board. These reports should be recorded in the Company minutes. Receive and maintain custody of all …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financial