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Opinion 91-11
… terms of office of the officers of the local government (NY Const, art IX, §2; Municipal Home Rule Law, … look to the effect that the local law has on the power of appointment to determine whether there has been any … not be placed on whether we believe one type of power of appointment is generally broader than another but whether an …
https://www.osc.ny.gov/legal-opinions/opinion-91-11DiNapoli: State Pension Fund Calls on Companies to Address Climate Risk, Transition to Cleaner Operations
… on their progress in meeting those goals. Since taking office in 2007, DiNapoli has been recognized as a global …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-state-pension-fund-calls-companies-address-climate-risk-transition-cleaner-operationsNYS Comptroller DiNapoli and the Fire and Police Pension Association of Colorado Statements on Proposed Settlement of Boeing Lawsuit
New York State Comptroller Thomas P DiNapoli and the Fire and Police Pension Association of Colorado FPPA issued the following statements today regarding the proposed settlement of their derivative lawsuit against the directors of The Boeing Company
https://www.osc.ny.gov/press/releases/2021/11/nys-comptroller-dinapoli-and-fire-and-police-pension-association-colorado-statements-proposedTown of Butternuts – Accounting and Reporting (2016M-323)
… 24, 2016. Background The Town of Butternuts is located in Otsego County and had a population as of the 2010 Census … aid across differing and incorrect tax bases, resulting in taxpayer inequity. Town officials maintained inaccurate accounting records resulting in misstatements in several funds. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/town/2016/11/25/town-butternuts-accounting-and-reporting-2016m-323Deposit Central School District - Financial Condition (2018M-204)
… should examine ways to gain more control over cafeteria menu options in an effort to increase student participation. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/08/deposit-central-school-district-financial-condition-2018m-204Greenville Fire District – Capital Reserve (2014M-64)
… Purpose of Audit The purpose of our audit was to examine the District’s funding of its capital reserve for … of amounts accumulated in reserve funds. If new equipment is not purchased, develop a plan for use of the surplus funds. … Greenville Fire District Capital Reserve …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/greenville-fire-district-capital-reserve-2014m-64Rocky Point Union Free School District – Financial Condition (2015M-170)
… audit was to evaluate the District’s financial condition for the period July 1, 2013 through March 31, 2015. … Board of Education. General fund budgeted appropriations for the 2014-15 fiscal year were approximately $76.9 million. … in the District’s budgets. Develop comprehensive policies for establishing and using reserve funds. Develop a plan for …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/rocky-point-union-free-school-district-financial-condition-2015m-170Bainbridge-Guilford Central School District – School Lunch Operations (2015M-172)
… The Bainbridge-Guilford Central School District is located in the Towns of Afton, Bainbridge, Coventry, Guilford, Norwich and Oxford in Chenango County; the Town of Sanford in Broome County; the Towns of Masonville and Sidney in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bainbridge-guilford-central-school-district-school-lunch-operations-2015mHendrick Hudson Central School District – Financial Condition (2013M-241)
… The Hendrick Hudson Central School District is located in Westchester County and includes the Town of Cortlandt and … reasonable budgets and managed fund balance responsibly in accordance with statute. Although the District’s fund … over the past five years, from $8.5 million beginning in 2009 to $4.6 million in 2013, the District is not …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/hendrick-hudson-central-school-district-financial-condition-2013m-241Wheelerville Union Free School District – Fund Balance (2016M-9)
… The Wheelerville Union Free School District is located in the Town of Caroga in Fulton County. The District, which operates one school … Findings The District retained unrestricted fund balance in excess of statutory limits annually over the past four …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/wheelerville-union-free-school-district-fund-balance-2016m-9Town of DeKalb – Financial Management (2016M-427)
… Purpose of Audit The purpose of our audit was to review the Town's financial operations for the period …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dekalb-financial-management-2016m-427Brookfield Central School District – Financial Condition (2014M-48)
… of July 1, 2012 through October 31, 2013. Background The Brookfield Central School District is located in the Towns of Brookfield, Hamilton and Madison in Madison County, the Towns …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/brookfield-central-school-district-financial-condition-2014m-48Village of Speculator – Financial Condition (2013M-381)
… 31, 2013. Background The Village of Speculator is located in the Town of Lake Pleasant in Hamilton County and has approximately 320 residents. The … operating deficits have caused deficit fund balances in the water and sewer funds. Significant outstanding …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-speculator-financial-condition-2013m-381Town of Ira – Financial Management (2014M-280)
… November 13, 2014. Background The Town of Ira is located in Cayuga County and has a population of approximately 2,200. … Town Board, includes a portion of the Village of Cato in its boundaries. Budgeted appropriations for 2014 totaled … and the level of unexpended surplus funds, resulting in a significant amount of unexpended surplus funds in the …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-ira-financial-management-2014m-280Opinion 91-20
… of the claim against the user for fees and charges (see 82 NY Jur 2d, Payment and Tender, §33). Section 122-b does not …
https://www.osc.ny.gov/legal-opinions/opinion-91-20State Comptroller DiNapoli Releases State Audits
… issued: NYC Human Resources Administration (HRA) and the Office of Temporary and Disability Assistance (OTDA): Benefit … to an employee's home and not to the foundation's business office. Foundation officials immediately rectified the …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-state-audits-0Comptroller DiNapoli and A.G. Schneiderman Announce Sentencing of Former West Ghent Volunteer Fire Company Treasurer Who Embezzled Funds to Bankroll Personal Business
… by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State … of Investigations, 14th Floor, 110 State St., Albany, NY 12236. For access to state and local government spending, …
https://www.osc.ny.gov/press/releases/2017/08/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-former-west-ghent-volunteer-fire-companyState Police Bulletin No. SP-101
… - will appear on the employee’s paycheck stub or direct deposit advice. Retirement/Overtime Information For …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-101-education-payment-employees-represented-police-benevolent-associationOpinion 89-37
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. …
https://www.osc.ny.gov/legal-opinions/opinion-89-37Join Our Team as a Local Government Auditor
… interest of the communities they serve. While LGSA’s main office is centrally located in Albany, LGSA has regional … and experience. Learn More Build a Career With Purpose The Office of the State Comptroller offers competitive salaries … your assignments and otherwise learn and advance. The Office of the New York State Comptroller is an Affirmative …
https://www.osc.ny.gov/jobs/lgsa