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Opinion 96-2
… district is a "special district" (see 1995 Opns State Comp No. 95-15, p 31). The term "special district" is defined …
https://www.osc.ny.gov/legal-opinions/opinion-96-2Opinion 88-29
… role played by town board members in preparing the town budget and initiating the collection of taxes must be …
https://www.osc.ny.gov/legal-opinions/opinion-88-29Opinion 2009-1
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics … For example, a person who has been convicted of arson in any degree is not eligible to hold the office of fire … of education, except by two-thirds vote of the board]). 1 In addition, there is no common law prohibition against …
https://www.osc.ny.gov/legal-opinions/opinion-2009-1State Comptroller DiNapoli Releases State Audits
… For access to state and local government spending, public authority financial data and information on 130,000 …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases State Audits
… update its procedures to address problems with contractor cost claims that were identified prior to this audit. … Children's Center Inc., Compliance with the Reimbursable Cost Manual (2016-S-62) For the fiscal year ended June 30, … Child Learning Center, Compliance with the Reimbursable Cost Manual (2016-S-77) Variety, a not-for-profit …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-state-audits-0DiNapoli: Wall Street's 2024 First Half Profits of $23.2B Were 79.3% Higher Than Last Year
… the city because it relies more on personal income tax and does not have a general real property tax. In State Fiscal …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-wall-streets-2024-first-half-profits-232b-were-793-higher-last-yearCUNY Bulletin No. CU-199
… processing of Additional Compensation Option ( ACO ) for Campus Peace Officers pursuant to Chapter 582 of the Laws of … which are eligible for Chapter 582 ACO Effective Date(s) 4/30/2004 Processing Changes Chapter 96 Transactions … the appropriate type of ACO , based on the employee’s retirement program election. The agency will be responsible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-199-payserv-processing-changes-members-new-york-city-employeesState Agencies Bulletin No. 2143
… of Transportation, the Division of State Police, and the Office of Parks, Recreation, and Historic Preservation who meet the eligibility criteria … Services Unit Agreement between the State of New York and the Civil Service Employees Association (CSEA), employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2143-2023-csea-tool-allowance-paymentDiNapoli: New York Power Authority’s Installation of Electric Vehicle Chargers Years Behind Schedule
… chargers, were completed by their deadline of the end of 2019. As of March 5, 2021, NYPA had installed only 29 high …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-new-york-power-authoritys-installation-electric-vehicle-chargers-years-behind-scheduleDiNapoli Warns of ‘Triple Threat’ of Fiscal Risks
… collections totaled $36.1 billion through the first half of New York's 2017-18 fiscal year, $386.6 million below the latest projections, largely because of lower than expected personal income tax collections, … and cuts to federal programs combine for a triple threat of budgetary risks," DiNapoli said. "Any federal funding …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-warns-triple-threat-fiscal-risksState Agencies Bulletin No. 2244
The purpose of this bulletin is to provide agency instructions for processing the 2024 CSEA Tool Allowance Payment
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2244-2024-csea-tool-allowance-paymentBrighter Choice Charter School for Boys - Payroll (2018M-139)
… the audit period. 1 We reviewed the gross pay calculations of these employees to determine whether salaries and pay … authorized. There were no recommendations as a result of this audit. 1 These employees were paid $1.3 million …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/10/12/brighter-choice-charter-school-boys-payroll-2018m-139Frontier Central School District - Procurement of Professional Services (2018M-98)
… Review and update the purchasing policy and procedures to ensure they include detailed guidance for procuring … agreed with our recommendation and indicated they planned to initiate corrective action. … Frontier Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/frontier-central-school-district-procurement-professional-services-2018mAndes Central School District - Cafeteria Operations (2019M-26)
Determine whether District officials properly managed cafeteria operations
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/andes-central-school-district-cafeteria-operations-2019m-26Cattaraugus County – Sexual Harassment Prevention Training (S9-23-06)
… complete report – pdf] Audit Objective Determine whether County of Cattaraugus (County) employees and elected officials completed annual … not complete the annual SHP Training. Key Recommendation County officials should monitor the completion of annual SHP …
https://www.osc.ny.gov/local-government/audits/county/2023/09/29/cattaraugus-county-sexual-harassment-prevention-training-s9-23-06Town of Hyde Park – Sexual Harassment Prevention Training (S9-23-12)
… complete report – pdf] Audit Objective Determine whether Town of Hyde Park (Town) employees and elected officials completed annual sexual …
https://www.osc.ny.gov/local-government/audits/town/2023/09/15/town-hyde-park-sexual-harassment-prevention-training-s9-23-12Village of Newark Valley – Capital Planning (2016M-289)
… 2016. Background The Village of Newark Valley is located in Tioga County and has a population of approximately 960. …
https://www.osc.ny.gov/local-government/audits/village/2016/11/18/village-newark-valley-capital-planning-2016m-289New York State Comptroller DiNapoli Statement on U.S. Withdrawal From Paris Agreement
… withdrawing the United States from the Paris Agreement on climate change is a shameful move. "I was in Paris to … change and save our planet. "As trustee of New York state's pension fund I seek out profitable and sustainable investments and encourage our …
https://www.osc.ny.gov/press/releases/2019/11/new-york-state-comptroller-dinapoli-statement-us-withdrawal-paris-agreementBethlehem Public Library – Selected Cash Receipts (2014M-254)
… 2014. Background The Bethlehem Public Library is located in the Town of Bethlehem, Albany County, and is governed by … were properly accounted for and deposited intact and in a timely manner and the system of controls was properly … Key Recommendations There are no recommendations in this report. … Bethlehem Public Library Selected Cash …
https://www.osc.ny.gov/local-government/audits/library/2014/11/07/bethlehem-public-library-selected-cash-receipts-2014m-254Local Government Data
… local government. File local government data with the Office of the State Comptroller. Access Local Government Data Sets … Data Population Data, Resources and Publications Real Property Tax Levies, Taxable Full Value and Full Value …
https://www.osc.ny.gov/local-government/data