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Opinion 90-46
… of index fees) CIVIL PRACTICE LAW AND RULES, §8018; JUDICIARY LAW, §39(2)(e); STATE FINANCE LAW, §8(15): A county … to any of the statutes of the state of New York, in any case in which: * * * d. the payment made is in excess of the … which he is the clerk. Pursuant to section 39(2)(e) of the Judiciary Law, the county clerks of all counties outside of …
https://www.osc.ny.gov/legal-opinions/opinion-90-46State Agencies Bulletin No. 422.3
… Under the current business process, state agencies submit Form AC 3197, Request for Direct Deposit Delete/Reversal, to … delete or reversal request through the PayServ Worklist; Form AC 3197 will no longer be accepted. Instructions for … Direct Deposit Delete or Reversal Worklist in PayServ daily, prior to 1pm. Submit the corresponding AC230 Worksheet …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/4223-new-process-request-direct-deposit-delete-or-reversalComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Beacon City School District , Brookfield Central … District and Westport Central School District . "In an era of limited resources and increased accountability, it’s … The 2014-15 preliminary budget includes the appropriation of $3.5 million of fund balance to help finance operations. …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-0Auburn Industrial Development Authority – Project Approval and Monitoring (2025M-15)
… projects with project costs totaling $102 million to the New York State Authorities Budget Office, including one active bond …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2025/04/25/auburn-industrial-development-authority-project-approvalComptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea of Former NYC Council Member Ruben Wills
… State Comptroller Thomas P. DiNapoli and New York Attorney General Eric T. Schneiderman announced the guilty … . "Thanks to our Operation Integrity partnership with Attorney General Schneiderman, Mr. Wills was convicted and is … dealings. He's now in prison, paying the price," said Attorney General Schneiderman . "No public servant is above …
https://www.osc.ny.gov/press/releases/2017/11/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-former-nyc-council-member-ruben-willsOpinion 89-10
… to provide for cash advances) GENERAL MUNICIPAL LAW, §77-b(6): A public library, in accordance with subdivision 6 of section 77-b of the General Municipal Law, may provide for cash … or schools attended pursuant to General Municipal Law, §77-b. Section 77-b of the General Municipal Law authorizes …
https://www.osc.ny.gov/legal-opinions/opinion-89-10School Districts – Lead in Water: Testing and Reporting (2025-MS-2)
… reports for the following municipalities: Bayport Blue Point Union Free School District , Chazy Union Free … District , Harpursville Central School District , Indian Lake Central School District , Johnstown City School District … District , Sullivan West Central School District , Tupper Lake Central School District , Wayland-Cohocton Central …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/31/school-districts-lead-water-testing-and-reporting-2025-ms-2Opinion 97-15
… a special district for the operation and maintenance of street lighting. You ask whether a county may establish a … be assessed for the cost of operating and maintaining street lights. Article 5-A of the County Law (§250 et seq … for which districts may be established within counties. Street lighting is not one of the listed purposes ( cf . Town …
https://www.osc.ny.gov/legal-opinions/opinion-97-15Opinion 98-15
… PRESERVATION -- Town Building (need for referendum when selling) REAL PROPERTY -- Sale (by town of historic building) REFERENDUM -- Permissive (need for in town when selling historic building) GENERAL MUNICIPAL LAW, §119-dd; …
https://www.osc.ny.gov/legal-opinions/opinion-98-15Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Village of Catskill , Town of East Fishkill , … District , Lumberland Fire Department , Village of Mastic Beach , South Farmingdale Water District and the Village of …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-0DiNapoli Audit: State Thruway Authority Has Improved the Accuracy of Toll Collections
The states Thruway Authority Thruway generally bills drivers accurately for tolls according to an audit by New York State Comptroller Thomas P DiNapoli The audit identified some exceptions and recommended better monitoring and corrective actions
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-audit-state-thruway-authority-has-improved-accuracy-toll-collectionsSchenectady County – Investment Program (2025M-5)
… cash flow forecasts or otherwise monitor investments to estimate funds available for investment. The County … of the investment program to the Commissioner of Finance. The policy required the Commissioner of Finance to establish written procedures for the operation of …
https://www.osc.ny.gov/local-government/audits/county/2025/08/08/schenectady-county-investment-program-2025m-5DiNapoli: New York City Projecting $3.4 Billion Surplus for 2016
… interest rates. The city’s plan reflects the impact for only the first 12 months. Thus, sales tax collections are …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-new-york-city-projecting-34-billion-surplus-2016State Comptroller DiNapoli Releases Municipal & School Audits
… school audits were issued. Town of DeWitt – Planning and Zoning, and Recreation Departments’ Collections (Onondaga … Town officials did not effectively manage the planning and zoning, and recreation departments’ cash collections. As a … received were deposited. Of the 40 planning and zoning department fees reviewed totaling $73,732, 18 were not …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… School District – Managing Network User Accounts (Nassau County) District officials did not properly manage network … for. Testing identified: 34 fixed assets with a combined cost of $255,775 did not have the required asset tags … City – Sexual Harassment Prevention (SHP) Training (Broome County) SHP training was not provided to all …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-auditsPublic Welfare – 2023 Financial Condition Report
… exceeded the 60-month limit on Family Assistance, children living apart from adult relatives and certain other … March 2023, when Congress ended them. In addition, program updates in 2021 reflecting current food prices and trends in … rose by 12.5 percent to reflect changes in the cost of living. The average number of SNAP recipients increased for …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-welfareDiNapoli: Former Chatham Rescue Squad Business Manager Charged With Stealing Over $17k From Squad
… in Columbia County over the last several years. This is only the latest.” “I commend the Comptroller and DA’s …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-former-chatham-rescue-squad-business-manager-charged-stealing-over-17k-squadDiNapoli: Office of Children and Family Services Can Improve Efforts to Investigate Child Fatalities
… in prior investigations relating to that child, the PIP only applies on a case-by-case basis and fails to make …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-office-children-and-family-services-can-improve-efforts-investigate-child-fatalitiesComptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … wages or separation payments. However, opportunities exist for the board and district officials to improve internal … not provide evidence to indicate that the established fees for the adult education services were reasonable or related …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-0DiNapoli: School Districts Need to Improve Oversight of Technology Equipment
… Audits of 20 school districts across New York state found many could … tablets and monitors; did not always keep records of those assets; and often failed to safeguard them from … theft or damage. As a result, nearly $22 million worth of IT assets purchased or leased during the audit period were …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-school-districts-need-improve-oversight-technology-equipment