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Town of Ashland – Long-Term Planning (2024M-114)

… of almost six years, and he shared that both the Town’s salt shed and highway garage need costly repairs. Key …

https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-ashland-long-term-planning-2024m-114

Opinion 93-21

… sale of) REFERENDUM -- Mandatory (need for to sell fire truck in fire district) -- Permissive (need for to sell fire truck in fire district) PERSONAL PROPERTY -- Disposition (procedures for sale of unneeded truck by fire district) TOWN LAW, §176(23): If a board of …

https://www.osc.ny.gov/legal-opinions/opinion-93-21

DiNapoli: Dormitory Authority Overstated MWBE Contract Participation

… participation to the Department of Economic Development (DED). The law sets the state’s MWBE participation target at … MWBE participation goals. However, in preparing reports to DED, DASNY did not make adjustments for such payments. For … providing revised amounts and participation rates to DED and other stakeholders. DASNY officials generally …

https://www.osc.ny.gov/press/releases/2015/07/dinapoli-dormitory-authority-overstated-mwbe-contract-participation

Opinion 95-31

… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … Municipal Law, §207-m. You ask whether the starting salary for the new chief must be fixed at an amount equal to that … in this matter (see Memorandum of the Association of Towns for L 1977, ch 827, enacting section 207-m, dated July 22, …

https://www.osc.ny.gov/legal-opinions/opinion-95-31

Selected Aspects of Central Office Disbursements From the Tuition and Fees Refund Bank Account

… disbursements to students from the Tuition and Fees Refund bank account were appropriate and authorized. The … disbursement process of tuition and fees and financial aid refund checks in 2012. The centralized process is a component … Office’s general ledger automatically. To centralize the refund process, Central Office established a Tuition and Fees …

https://www.osc.ny.gov/state-agencies/audits/2018/10/19/selected-aspects-central-office-disbursements-tuition-and-fees-refund-bank-account

State Comptroller DiNapoli Releases Municipal and School Audits

… of the four years reviewed by as much as 5 percentage points. The district transferred a total of $17.3 million of … exceeded the statutory limit by as much as 9 percentage points and overestimated appropriations by an average of … the statutory limit by $2.2 million, or 10.4 percentage points, as of June 30, 2023. Falconer Central School District …

https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-and-school-audits

Morristown Fire District – Board Oversight (2025M-101)

… [read complete report – pdf] Audit Objective Did the Morristown Fire … audit claims? Audit Period January 1, 2024 – May 5, 2025 We extended the audit period to review the District’s 2020 through 2024 Annual Financial Report (AFR) filings as of September 23, 2025. Understanding …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/morristown-fire-district-board-oversight-2025m-101

Opinion 90-35

… This opinion represents the views of the Office of the State Comptroller at the time it was … is applicable. We are in receipt of your letter asking what monetary threshold applies to the purchase of fuel oil … Concerning what monetary threshold applies to the purchase of fuel oil …

https://www.osc.ny.gov/legal-opinions/opinion-90-35

XIX.1.C PCIP Changes to Federal Grants – XIX. Project Costing (PCIP)

https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1c-pcip-changes-federal-grants

State Comptroller DiNapoli Releases School and Local Government Audits

… approaches to address them. As a result: 10 of the 15 pieces of major highway equipment and vehicles (67%) in … central treasurer. District officials did not ensure that 15 of 39 activity club collections totaling $72,998, and 20 … year, which included nine teachers, two administrators, 15 substitute teachers, nine monitors and two summer helpers. …

https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-and-local-government-audits

Opinion 90-2

… which was established by the town within which the village is located and which is supported by town-wide taxes, for … which was established by the town within which the village is located and which is funded by town-wide taxes. Section … which was established by the town within which the village is located and which is funded by townwide taxes …

https://www.osc.ny.gov/legal-opinions/opinion-90-2

Opinion 96-20

… 1970 by a resolution of the village board adopted pursuant to former Village Law, §188-a may be abolished pursuant to Village Law, §8-800 by local law subject to permissive referendum. Notification of the abolishment of …

https://www.osc.ny.gov/legal-opinions/opinion-96-20

State Comptroller DiNapoli Releases Municipal Audits

… and all disbursements totaling $30,398. Town of Pawling – Procurement (Dutchess County) Town officials did not always … procedures for procuring professional services in their procurement policy. Auditors also found officials did not … They also did not adopt a multiyear financial and capital plan or detailed reserve plan. The board’s ability to …

https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-audits-0

Village of Manlius – Financial Reports (2025M-89)

… are used to account for funds (deposits) received from developers and used to pay associated engineering and legal … the Village did not receive sufficient funds from project developers to cover the associated expenditures. The …

https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-manlius-financial-reports-2025m-89

The Changing Face of Post-Pandemic New York City

… and after the COVID-19 pandemic are changing the face of New York City and highlight significant policy implications … moving forward, according to a report released today by New York State Comptroller Thomas P. DiNapoli. “Ongoing … were also leaving the city, largely for other parts of New York and New Jersey. Looking just at domestic migration …

https://www.osc.ny.gov/press/releases/2023/12/changing-face-post-pandemic-new-york-city

Contributing Toward Your Retirement – Basic Plan with Increased-Take-Home-Pay (ITHP)

… over 3 percent will be deposited into your annuity savings account to provide the annuity portion of your retirement … by your wages, will be deposited into your annuity savings account to provide the annuity portion of your …

https://www.osc.ny.gov/retirement/publications/1511/contributing-toward-your-retirement

Service Retirement Benefit – State University Police Plan

… benefit will equal 2 percent of your Final Average Salary (FAS) for each year of SUNY police service. For each year of … you will receive an additional 1.66 percent of your FAS, up to a maximum of 15 years for Tier 1 members and seven … the date on which your retirement will occur. The 15-day filing requirement is waived if you are over age 70 at …

https://www.osc.ny.gov/retirement/publications/1823/service-retirement-benefit

State Comptroller DiNapoli Releases Audits

… Thomas P. DiNapoli announced today the following audits have been issued. Office of Temporary and Disability … not complete investigations in a timely manner and did not have performance measures in place to effectively monitor … State-certified women-owned business enterprise should not have been claimed as credits toward the MWBE goals and one …

https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-audits