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DiNapoli: Fairport Audits Reveal Unauthorized Practices for Economic Development Agencies
… granting $1 million worth of inappropriate gifts and commercial loans, according to an audit released today by … of a project. FIDA granted two additional unauthorized commercial loans of approximately $187,000. Questionable … expenses and not those of other entities; Cease making commercial loans directly or through the FLDC using FIDA …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-fairport-audits-reveal-unauthorized-practices-economic-development-agenciesXI.11.C Banking Services Contracts – XI. Procurement and Contract Management
… officer in his official capacity shall be deposited into a bank or trust company designated by the State Comptroller. … Chapter XIV, Section 4.B - Establishment and Closing of Bank Accounts for information on controls and special … procedures for the establishment and closing of agency bank accounts. This statute also requires all such deposits …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11c-banking-services-contractsXII.9.H Audit Recoveries – XII. Expenditures
… SECTION OVERVIEW AND POLICIES The purpose of this section is to provide guidance to Business Units for recovering moneys due and owing to the State from contractors. The State Comptroller has … The purpose of this section is to provide guidance to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9h-audit-recoveriesDiNapoli Warns of ‘Triple Threat’ of Fiscal Risks
… New York's 2017-18 fiscal year, $386.6 million below the latest projections, largely because of lower than expected … was $6.5 billion. That figure was $21.8 million below the latest Financial Plan projection, released by the Division of … miscellaneous receipts are $746.3 million higher than the latest projections and $384.3 million higher than initial …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-warns-triple-threat-fiscal-risksDiNapoli: NYC Put Federal Funds to Work Quickly To Shore Up Budget and Drive Recovery
… avoid spending choices that increase budgetary gaps.” The American Rescue Plan Act of 2021 (ARPA) provided $350 billion … As noted in the Biden Administration’s May 2022 American Rescue Plan Equity Report, the prior COVID-19 relief …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyc-put-federal-funds-work-quickly-shore-budget-and-drive-recoveryTown of Lewis – Records and Reports (2025M-17)
… to maintaining the accounting records, which resulted in errors and deficiencies in the Town’s accounting records. The errors and deficiencies … to, the following: The Clerk did not record $94,400 in Community Development Block Grant (CDBG) funds received …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17Henderson Fire District – Financial Activities (2025M-67)
… and reports? Audit Period January 1, 2023 – February 27, 2025 We extended the audit period to review the District’s … and primarily funded by real property taxes. Audit Summary The Board did not adequately monitor financial … funds received and disbursed during the month or balance sheet reports. Additionally, the Treasurer began providing …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/henderson-fire-district-financial-activities-2025m-67Forms for State Agencies and Employees
… State Finance Law §§139-j and 139-k Fillable PDF AC 3357 Online Services Bureau of Contracts Applications Account Maintenance Fillable PDF AC 3358 Online Services Government Account Authorization Fillable PDF …
https://www.osc.ny.gov/state-agencies/formsComptroller DiNapoli Releases State Audits
… certain types of discretionary expenses were proper, what would be considered reasonable amounts for such expenditures, and what documentation would be required to demonstrate that … and subscriptions. New York City Department of Education (DoE): Management of General School Funds (2013-F-32) …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-state-auditsCost-Saving Ideas: A Guide to Justice Court Consolidation in Villages and Towns
… Town and village courts play a vital role in the New York State Unified Court System, as these courts … explore consolidation of justice courts, when practicable. In these cases, towns and villages should consider … relevant issues. Consolidation Process for Justice Courts in Villages If a village has its own justice court, the …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-guide-justice-court-consolidation-villages-and-townsOpinion 2000-18
… for our opinion with respect to several issues arising from the inclusion of a village within a proposed joint fire … ch 287, a special act authorizing the transfer of assets from a village service award program to a town service award … L 1999, ch 287, precluding actions taken pursuant thereto from affecting, altering or impairing, inter alia, the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-18DiNapoli Announces State Contract & Payment Actions for November 2014
… due to fraud, waste or other improprieties. As the state’s chief financial officer, DiNapoli’s office reviews … Yonkers Partners in Education, New York City Outward Bound Center and Harlem Center for Education. Department of … Center for Child Development ($630,000) and Visiting Nurse Service of New York ($580,000). $1.9 million Office of …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-announces-state-contract-payment-actions-november-2014Opinion 93-25
… the right-of-way was a village street may not continue to provide such lighting unless the lighting primarily … the private property. The village also may continue to pay the cost of lighting the private right-of-way if the … has been making payments for a number of years for dusk-to-dawn lighting along a private right-of-way under the …
https://www.osc.ny.gov/legal-opinions/opinion-93-25Opinion 92-29
… deputy police commissioner); (salary of individual filling vacancy in office of police commissioner) POLICE AND POLICE … of deputy commissioner); (salary of individual filling vacancy in office of police commissioner) GENERAL MUNICIPAL … the police department, an individual appointed to fill a vacancy in the office of commissioner is entitled to at least …
https://www.osc.ny.gov/legal-opinions/opinion-92-29Opinion 96-23
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees (towns not exempt from) -- Exemption (of towns from court fees) TOWNS -- Liability (for court fees) CIVIL …
https://www.osc.ny.gov/legal-opinions/opinion-96-23DiNapoli Announces State Contract & Payment Actions for July 2014
… than 1.3 million payments worth more than $7.6 billion during the month of July. His office also rejected 256 … more than 13 million payments worth more than $76 billion during the month of July …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-announces-state-contract-payment-actions-july-2014State Comptroller DiNapoli Releases Audits
… employees, consistent with the guidelines. Department of Health (DOH): Nursing Home Surveillance (Follow-Up) … DOH generally met its obligations to conduct Standard Health and Complaint surveys of nursing homes in accordance with federal and state requirements, but its enforcement policies and procedures …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-auditsOpinion 90-52
… of State Comptroller's report of examination) TOWN LAW, §§30, 63, 64(11-b); PUBLIC OFFICERS LAW, §106; GENERAL MUNICIPAL LAW, §35: Although the town clerk is required to record in … Whether the town clerk is required by law to record the names of all persons present at a town …
https://www.osc.ny.gov/legal-opinions/opinion-90-52Opinion 94-1
… 240; see also In re Village of Monticello, 123 Misc 556, 205 NYS 839 affd 211 App Div 826, 206 NYS 970). Further, it …
https://www.osc.ny.gov/legal-opinions/opinion-94-1Opinion 2006-3
… Town Law §64(7) authorizes the town board, after a public hearing, to grant franchises “for the use of the streets, … requirements for the notice and conduct of the public hearing (16 NYCRR §894.7) and, in certain circumstances, a …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3