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Opinion 2001-9
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer …
https://www.osc.ny.gov/legal-opinions/opinion-2001-9Opinion 2000-16
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt … group life insurance policy); (meaning of "family" as used in special acts); (use of tax moneys by to purchase group … level of financial and emotional commitment, the manner in which the parties conduct their everyday lives and hold …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16XVI.4.B Tax Revenues – XVI. Financial Reporting
… the same period that the underlying exchange transaction has occurred. Resources received before the period during … The billings are prepared after an individual's tax return has been audited. These receipts are coded as either current …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesAudits of Local Governments: The Audit Process
… Below is a brief overview of the audit process, highlighting some of the significant milestones of an audit. More detailed information can be found in: …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processUnited Cerebral Palsy Association of the Rochester Area, Inc. – Compliance With the Reimbursable Cost Manual
… the costs reported by United Cerebral Palsy Association of the Rochester Area, Inc. (UCP Rochester) on its … in Rochester, New York, is an SED-approved provider of preschool special education services. UCP Rochester … to children with disabilities who are between the ages of three and five years. In 2013, UCP Rochester provided …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/united-cerebral-palsy-association-rochester-area-inc-compliance-reimbursable-cost-manualAllegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… Purpose of Audit The purpose of our audit was to examine the ACIDA’s internal controls … 1, 2008, to August 31, 2012. Background The overall goal of IDAs is to advance the job opportunities, health, general …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internalState Comptroller Thomas P. DiNapoli Statement on State Budget Negotiations
… but they need to find common ground and resolve them soon. In these uncertain times, New Yorkers need a spending plan … to ensure that state workers on the Institutional Payroll get paid on April 6. State law also requires my office to …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-thomas-p-dinapoli-statement-state-budget-negotiationsOpinion 88-73
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … the repairs are of a type which do not recur annually or at shorter intervals (General Municipal Law, §6-d[3][a]). …
https://www.osc.ny.gov/legal-opinions/opinion-88-73Dutchess County – County Bridge Maintenance (S9-13-5)
… Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. Background The County covers 796 square …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/dutchess-county-county-bridge-maintenance-s9-13-5Town of Ontario – Board Oversight and Information Technology (2013M-105)
… technology (IT) controls for the period January 1, 2011, through September 19, 2012. Background The Town of Ontario is located in Wayne County and has a population of 10,135. The Town is … interfund advances or ensure that the Supervisor and accountant properly accounted for them and repaid them timely …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-ontario-board-oversight-and-information-technology-2013m-105Village of Monticello – Board Oversight (2013M-226)
… or the Village’s overall fiscal health. Village officials are not ensuring they are receiving all money that is due the Village – in fact, … all claims prior to payment, and ensure that disbursements are made by the Treasurer only after such approval. Gain a …
https://www.osc.ny.gov/local-government/audits/village/2014/02/14/village-monticello-board-oversight-2013m-226DiNapoli: Former Vernon Center Fire Department Treasurer Arrested for Stealing Over $300,000
… defendant, Jonnell Rose, was charged with grand larceny in the second degree. “Jonnell Rose allegedly exploited his … and the New York State Police for their partnership in this investigation.” “I want to commend our State Police … Town Court. The charges filed in this case are merely accusations, and the defendant is presumed innocent unless …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-former-vernon-center-fire-department-treasurer-arrested-stealing-over-300000State Comptroller DiNapoli Releases Audits
… Dentists (Follow-Up) (2015-F-24) An initial audit issued in April 2013, identified about $2.3 million in highly suspicious and possibly fraudulent Medicaid claims … six affiliated dentists. The affiliated dentists created false entries in medical records to support claims, and that …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Town of Caroga , Town of German Flatts , Town of … to be reported in the town-wide funds. City of Oswego – Community Development (Oswego County) The city’s community …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2XIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… should consider the possibility of AROs when acquiring new capital assets. Per Paragraph 6 of GASBS 83, the …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsState Agencies Bulletin No. 1256
… 2012, Chapter 18 of the laws of 2012 was enacted into law, and amends portions of the Retirement and Social Security Law, Education Law and the Administrative Code of the City of New York. This …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1256-new-tier-vi-voluntary-defined-contribution-retirement-programOpinion 92-20
… fairgrounds during the running of the fair, even if the property upon which the fair is held is not owned by the … corporations (see, e.g., Tax Law, §1116[d],[3]; Real Property Tax Law, §450; Not-For-Profit Corporation Law, … of the body of the statute (McKinney's Statutes, §123[b]). When a statute contains ambiguous language, however, the …
https://www.osc.ny.gov/legal-opinions/opinion-92-20Opinion 94-7
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICES -- … squads (see Memorandum of Joint Legislative Committee on Fire Laws, re: L 1957, ch 849, McKinney's Session Laws of … pre-emption, however, represents a fundamental limitation on home rule powers (Albany Area Builders v Town of …
https://www.osc.ny.gov/legal-opinions/opinion-94-7State Contract and Payment Actions in October
… In October, the Office of the State Comptroller approved … of the East Bathhouse at the Jones Beach State Park in Nassau County. $3.7 million with S&L Specialty …
https://www.osc.ny.gov/press/releases/2024/12/state-contract-and-payment-actions-octoberState Contract and Payment Actions in December
… In December, the Office of the State Comptroller approved … $44.9 million with Patroon Creek 500 LLC for lease space in Albany County. $1.1 million with New York State Industries …
https://www.osc.ny.gov/press/releases/2025/02/state-contract-and-payment-actions-december