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Opinion 98 - 22
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Procedural Requirements … by another local law) -- Publicity Fund (establishment of in village); (providing for, increasing or eliminating cap on in village) MUNICIPAL FUNDS -- Publicity Funds (procedure to …
https://www.osc.ny.gov/legal-opinions/opinion-98-22Town of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)
… statute states that FFI tax proceeds should be distributed to fire departments and companies for the use and benefits of … be distributed between the fire companies in proportion to the active membership of each company. Proper distribution … the chief financial officer and is responsible for the day-to-day financial operations, including the allocation and …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112Southwestern Central School District – Claims Audit (2025M-34)
… we reviewed 266 claims 1 totaling $7.7 million (some claim packets contained multiple exceptions) and determined … approved by the claims auditors for payment because the claim packets did not contain sufficient supporting … to allow the claims auditor to determine whether the claim was a valid legal obligation, a proper charge against …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … fuel purchases if town officials had used the New York State Office of General Services contract to purchase diesel … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School Audits
… been issued. Albany Leadership Charter School for Girls – Cash Collections (Albany County) The board and school … accounted for and deposited on time. Also, the school’s cash receipts policy was inadequate and officials did not …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-school-auditsSteuben County – Financial Management (2025M-127)
… The County’s two main operating funds are the general and road funds, for which 2025 appropriations totaled $213.7 … respectively. As of December 31, 2024, the general and road funds had unrestricted fund balances that totaled $118.9 million. The general and road funds are primarily funded by sales tax (general fund …
https://www.osc.ny.gov/local-government/audits/county/2025/12/31/steuben-county-financial-management-2025m-127State Agencies Bulletin No. 1963
… dated 12/22/2021. The payment is made in a separate check and there will be no direct deposit for this payment. … and Maintenance Allowance. Employees who have a Payroll Status of Active, Leave With Pay, or Leave of Absence with an … agencies must submit the following information on the Time Entry page or Time Entry Interface (NPAY502) using Earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1963-2021-uniform-cleaning-and-maintenance-allowance-certain-ssu-interestVI.2.C Budget Journal Transactions – VI. Budgets
… chartstrings within a Business Unit (BU) using the KK_SEG ledger. For more information, see Section 3.A – Budget … chartstrings across Business Units (BU) using the KK_SEG ledger. For more information, see Section 3.A – Budget … to upload their Project Child budgets using the KK_PRJC ledger and their Agency KK ledger, if used. OSC BSAO Budgets …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2c-budget-journal-transactionsOversight of Shelter Placements
… Objective To determine whether the New York City Department of Homeless Services is effectively placing clients into … through January 2022. About the Program The Department of Homeless Services (DHS), an administrative unit of the New York City Department of Social Services (DSS), is …
https://www.osc.ny.gov/state-agencies/audits/2022/12/01/oversight-shelter-placementsComptroller DiNapoli Releases Municipal Audits
… adequate oversight of court operations to ensure that cash receipts were properly collected, accounted for and … did not ensure that the treasurer properly accounted for cash collected. Also, the board did not ensure that the …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… issued. Town of Bennington – Financial Management (Wyoming County) Overall, auditors determined that the board could … adopt policies that address how compensatory (comp) time will be authorized, earned and used. In addition, officials … money up to 24 days after collection. Town of Patterson – Recycling Center Cash Receipts (Putnam County) Auditors …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-municipal-auditsFare Collection
… service divided into eight fare zones. Two main types of tickets are offered: commutation (unlimited weekly and … weekdays, all day on weekends, and on some holidays. LIRR tickets can be purchased in either hard copy or electronic form. One-way trips range from $1.50 to $29.25. Tickets can be purchased prior to boarding or, for an …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/fare-collectionGovernor Cuomo and Comptroller DiNapoli Appoint First-Ever Decarbonization Advisory Panel
… Comptroller DiNapoli said . "We are managing climate risk to keep our pension fund strong and protect the … strategies including: expanding the Fund's low-carbon index for public equity holdings, divesting from significant … tools and strategies for managing climate investment risk, and capitalizing on innovation opportunities. George …
https://www.osc.ny.gov/press/releases/2018/03/governor-cuomo-and-comptroller-dinapoli-appoint-first-ever-decarbonization-advisory-panelState Comptroller DiNapoli Releases Municipal & School Audits
… – Budget Review (Rockland County) Auditors identified a number of issues with revenues and expenditures. They found … to $31.3 million in 2023-24 and unassigned fund balance as a percentage of the ensuing year’s appropriations increasing … that transfer station collections were remitted on time. However, they were not adequately supported or …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 2000-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … to be filed with the State Comptroller a certified copy of each determination or order establishing or extending a … a resolution approving the establishment or extension of a town special district under Town Law is required to be …
https://www.osc.ny.gov/legal-opinions/opinion-2000-3DiNapoli Statement on the Passing of Reverend Dr. Calvin O. Butts III
… Old Westbury. I will miss his friendship and pray for his family and the Abyssinian community in their grief.” …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-statement-passing-reverend-dr-calvin-o-butts-iiiCrystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)
… is a not-for-profit organization located in the Town of Gorham in Ontario County. The Department is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/crystal-beach-volunteer-fire-department-misappropriation-fundsSchoharie County – Stream Restoration Project and Contract Process (2015M-87)
Schoharie County Stream Restoration Project and Contract Process 2015M87
https://www.osc.ny.gov/local-government/audits/county/2015/08/14/schoharie-county-stream-restoration-project-and-contract-process-2015m-87State Police Bulletin No. SP-148
… Purpose To explain OSC’s automatic processing of State Police … Laws of 2009 provides for an annual Hazardous Duty Payment to Troopers in Bargaining Unit 07 and … Hazardous Duty Pay in the amount of $1,200 annually. To be eligible for the payment, employees must be in Active, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-148-2013-state-police-hazardous-duty-payState Police Bulletin No. SP-137
… Purpose To explain OSC’s automatic processing of State Police … Laws of 2010 provides for an annual Hazardous Duty Payment to Troopers in Bargaining Unit 07 and … in the amount of twelve hundred dollars ($1,200) annually. To be eligible for the payment, employees must be in Active, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-137-2011-state-police-hazardous-duty-pay