Search
Town of Otselic – Records and Reports and Conflict of Interest Audit Follow-Up (2021M-36-F)
… report – pdf] [read complete 2021 report – pdf] Purpose of Audit The purpose of our review was to assess the Town of Otselic’s (Town’s) progress, as of May 2024, in … The purpose of our review was to assess the Town of Otselics Towns progress as of May 2024 in implementing our …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-otselic-records-and-reports-and-conflict-interest-audit-follow-2021m-36-fOpinion 90-9
… BOARD -- Powers and Duties (delegation of authority to make budget transfers) VILLAGE LAW, §§5-524(3), 5-532; … may not, by resolution or local law, authorize the auditor to audit and order paid certain claims only. VILLAGE LAW, … A village board of trustees may not delegate its authority to make budget transfers between appropriations. VILLAGE LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-90-9Opinion 94-1
… to chargeback salaries to district) SEWER DISTRICTS -- Operation and Maintenance (authority of county to chargeback … of county employees attributable to the administration and operation of the sewer district. You ask whether a portion of … employees who perform services for the administration and operation of a county sewer district may be allocated and …
https://www.osc.ny.gov/legal-opinions/opinion-94-1Opinion 90-1
… CONSTITUTIONAL LAW -- Gifts and Loans (gifts of moneys to public entities) LOCAL LAWS -- Municipal Funds (authorizing gift of to another municipal corporation) MUNICIPAL FUNDS -- … hazardous waste facility assessments); (contributions to public entities - school district) ENVIRONMENTAL …
https://www.osc.ny.gov/legal-opinions/opinion-90-1Opinion 89-39
… of the insurance agency with which the town contracts for insurance coverage would have a prohibited conflict of … will receive no remuneration from the town's insurance premiums. Finally, you state that the board member would not … General Municipal Law, §802(1)(h) provides an exception for contracts in which an officer or employee has an …
https://www.osc.ny.gov/legal-opinions/opinion-89-39DiNAPOLI: Unadilla Valley schools save more than $300,000 on special education
… special education costs over a two-year period, according to an audit issued today by New York State Comptroller Thomas … district officials developed a more cost-effective way to provide special education services to students that eliminates tuition and avoids transportation …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-unadilla-valley-schools-save-more-300000-special-educationDiNapoli Report Looks at Foreclosure Impact on Local Governments
… with 1 in 21 home mortgages in foreclosure, according to a report released today by State Comptroller Thomas P. … their homes,” DiNapoli said. “We must continue efforts to help homeowners and implement solutions that support local … recovery.” DiNapoli’s report noted that some changes made to New York’s foreclosure process to help borrowers avoid …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-report-looks-foreclosure-impact-local-governmentsOpinion 95-7
… (as "governing body" of district); (authority to enter into a municipal cooperation agreement) MUNICIPAL … (authority of district governed by separate commissioners to participate) GENERAL MUNICIPAL LAW, §§119-n(b); 119-o(1); … district, may, by a majority vote, authorize the district to enter into a municipal cooperation agreement with other …
https://www.osc.ny.gov/legal-opinions/opinion-95-7DiNapoli: NYC Tourism Approaches Full Recovery, Still Top Major U.S. Tourist Destination
… Still Face Uphill Recovery Tourism Sector Dashboard NYC Taxable Sales and Purchases: Resilient Amid Economic …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-nyc-tourism-approaches-full-recovery-still-top-major-us-tourist-destinationVillage of Herkimer – Water and Sewer Financial Operations Audit Follow-Up (2019M-102-F)
… of Herkimer’s (Village’s) progress, as of March 2024, in implementing our recommendations in the audit report released in August 2019. Background The Village of Herkimer (Village) … Village of Herkimers Villages progress as of March 2024 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/village/2024/06/28/village-herkimer-water-and-sewer-financial-operations-audit-follow-2019m-102-fOverview – Travel and Conference Expense Management
… information pertinent to volunteer firefighters and online training. We have provided legal references, whenever …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/overviewTravel and Conference Expense Management – Travel and Conference Expense Management
… to provide you with an overview of key elements that you should consider when developing or updating your travel and conference policy …
https://www.osc.ny.gov/local-government/publications/travel-conference-expenseNew York State Comptroller DiNapoli on NYC Executive Budget
… newly announced agency initiatives and addressing a number of risks in the budget. "The city’s short-term finances have … adoption and still has room to improve before the end of the year. "This improvement reflects the city’s economic … The budget funds targeted investments across a variety of service areas, including economic and workforce …
https://www.osc.ny.gov/press/releases/2022/04/new-york-state-comptroller-dinapoli-nyc-executive-budgetDiNapoli: New York City Workforce Down Over 19,000, Largest Decline Since Great Recession
… Attrition outpaces hiring among New York City’s municipal workforce, which could have an … Recession of 2008. Despite the city hiring over 40,000 new employees in the last fiscal year, city job vacancies … service which followed. In September, the Mayor ordered New York City agencies to cut spending by 3% in FY 2023 and …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-york-city-workforce-down-over-19000-largest-decline-great-recessionDiNapoli: Tax Cap Set at 2% in 2023
… Property tax levy growth will again be capped at 2% for 2023 for local … State Comptroller Thomas P. DiNapoli. This figure affects tax cap calculations for all counties, towns, and fire … as well as 44 cities and 13 villages. "Allowable tax levy growth will be limited to two percent for a second …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-tax-cap-set-2-percent-2023DiNapoli: Audit Details Double-Dipping by Buffalo City School District Technician
… Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-audit-details-double-dipping-buffalo-city-school-district-technicianEssential Plan – Federal Funding and New York
… Affordable Care Act ; in New York, this is known as the Essential Plan (EP). The EP provides health insurance to … $71.1 million from the SFY 2020 through SFY 2024 period. Essential Plan Spending, SFY 2016 – SFY 2025 Note: … other years are actual. Source: NYS Division of the Budget Essential Plan Enrollment, CY 2016 – CY 2025 Source: New …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/essential-planCapital – 2023 Financial Condition Report
… include not only highways and bridges, but also facilities for education, government, health, housing, environmental … $1.2 billion (20.3 percent). Transportation accounted for 51.1 percent of all capital projects spending in SFY … years earlier. The increase is largely related to spending for the Metropolitan Transportation Authority. Education, up …
https://www.osc.ny.gov/reports/finance/2023-fcr/capitalPhysical and Financial Conditions at Selected Mitchell-Lama Developments in New York City (Follow-Up)
… Mitchell-Lama Developments in New York City (Report 2022-S-9 ). About the Program The Mitchell-Lama Housing …
https://www.osc.ny.gov/state-agencies/audits/2025/06/09/physical-and-financial-conditions-selected-mitchell-lama-developments-new-york-city-followSelected Aspects of Toll Collections
… vehicle by completing an application. NYSTA also offers discounts or non-revenue plans to specific categories of … fee reductions, eligibility verification for certain toll discounts for residents and non-revenue E-ZPass tags, as well …
https://www.osc.ny.gov/state-agencies/audits/2025/09/23/selected-aspects-toll-collections