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Village of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… 15, 2013. Background The Village of Bolivar is located in Allegany County. The Village is governed by a Board of …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125Niskayuna Central School District – Financial Condition (2012M-218)
… The Niskayuna Central School District is located in the Town of Niskayuna, in Schenectady County. The District is governed by the Board … Findings District officials’ appropriation of fund balance in excess of the amount actually available to fund operations …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/01/niskayuna-central-school-district-financial-condition-2012m-218State Comptroller DiNapoli Releases Audits
… programs to ensure they were meeting their intended goals and furthering ESD’s mission and that, after … the goal of helping SSA beneficiaries reach employment goals and reduce reliance on benefits. A prior audit, issued … properly entered into NYESS, and progress toward achieving goals was tracked. The follow-up found that OMH implemented …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-auditsDiNapoli Releases Bond Calendar for First Quarter
… every quarter and updated as necessary. The collection and release of this information by the Office of the State …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-bond-calendar-first-quarterState Agencies Bulletin No. 1564.1
… notify agencies of the automatic processing of refunds for deferred compensation contributions in a current calendar year pay … “NYS” who, in the current year, contributed earnings to a deferred compensation account and those earnings were later …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/15641-new-york-state-deferred-compensation-plan-nysdcp-refunds-employeesDivision of Housing and Community Renewal Bulletin No. DH-112
… regarding tax information may be directed to the Tax and Compliance mailbox. … Division of Housing and Community …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-112-2020-rrsu-over40-comp-time-ii-cash-outOpinion 89-37
… or statutory amendments that bear on the issues discussed in the opinion. STATE COMPTROLLER -- Powers and Duties … BUSINESS LAW, §§40, 52, 53: A license must be obtained from the the local government in order to carry on the … e to the effect that the obtaining of a license from the applicable local governing body precedes the filing …
https://www.osc.ny.gov/legal-opinions/opinion-89-37State Comptroller DiNapoli Releases Audits
… improve the extent and clarity of its guidance to include strategies to manage and mitigate prolonged service …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-auditsDiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Clarence , Town of Clarkson , Village of … estimates for revenues, expenditures and appropriated fund balance. These inaccurate budgets caused significant … when payments are due and what is to be done if someone does not reimburse the town in a timely manner. …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-audits-0Opinion 97 - 12
… v Conklin , 109 AD2d 281, 491 NYS2d 358; Matter of Tuxedo Conservation and Taxpayers Ass'n v Town Board of the Town of Tuxedo , 69 AD2d 320, 418 NYS2d 638; Conrad v Hinman , 122 …
https://www.osc.ny.gov/legal-opinions/opinion-97-12State Agencies Bulletin No. 1919
… Unit: 31 Comp Rate Code: ANN HRY Grade: 101-125, 600, 800 600 Equated to Grade 101-125 600, 800 Employee Status: Active (A) Leave with Pay (P) Leave … has a Comp Rate Code of HRY and a Grade equal to 600 or 800 and the hourly rate in effect is greater than $14.00, OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1919-retroactive-salary-increases-agency-police-service-unit-apsuTown of East Hampton – Budget Review (B17-7-15)
… and expenditure projections in the Town’s tentative budget for the 2018 fiscal year are reasonable. Background The Town … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review … deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant …
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 (B18-7-9)
… and expenditure projections in the Town’s tentative budget for the 2019 fiscal year are reasonable. Background The Town … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review … deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant …
https://www.osc.ny.gov/local-government/audits/town/2018/10/29/town-east-hampton-budget-review-b18-7-9Vendor File Advisory No. 11
… Location for each transaction in SFS. This will ensure the State does business with the vendor according to the vendor’s …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/11-vendor-locationTown of East Hampton - Budget Review (B19-7-10)
… and expenditure projections in the Town’s tentative budget for the 2020 fiscal year are reasonable. Background The Town … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review … deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant …
https://www.osc.ny.gov/local-government/audits/town/2019/11/08/town-east-hampton-budget-review-b19-7-10DiNapoli Releases Analysis of 2023-24 Enacted State Budget
… federal aid is spent down, according to an analysis by State Comptroller Thomas P. DiNapoli. Earlier in the week, … made to increase the size of reserve funds since 2019. By the end of SFY 2022-23, statutory rainy day fund balances … debt cap. For example, the Gateway Project debt (increased by $500 million, to a total of $2.85 billion) is structured …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-releases-analysis-2023-24-enacted-state-budgetOpinion 96-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-96-22DiNapoli: Rural Counties Face Shortage of Health Professionals
… care, pediatric, and obstetrician and gynecologist (OBGYN) doctors, dentists and mental health practitioners, … they are. Mobile clinics can be deployed on a regular schedule to underserved rural communities, alleviating …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-rural-counties-face-shortage-health-professionalsState Comptroller DiNapoli Releases School Audits
… decrease in fund balance. Furthermore, the district paid health insurance and retirement system costs for cafeteria … payment. South Kortright Central School District – Retiree Health Insurance Contributions (Delaware County) District …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-1Opinion 2001-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14