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Comptroller DiNapoli Releases Municipal Audits
… earned and used. In addition, officials did not have a process to verify accrual balances prior to approving the … deposit, disburse and report all moneys collected in a timely and accurate manner. Auditors also determined that … bank reconciliations or accountabilities to compare cash on hand with outstanding liabilities. In addition, the board …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-municipal-auditsOpinion 90-10
… OF HIGHWAYS -- Powers and Duties (trimming or removal of trees) LOCAL LAWS -- Streets and Highways (highway superintendent's duty to trim or remove trees) -- Transfer of Functions (highway superintendent's duty to trim or remove trees) TOWN BOARDS -- Powers and Duties (conservation …
https://www.osc.ny.gov/legal-opinions/opinion-90-10XVI.3.C State Funds Included in the ACFR – XVI. Financial Reporting
Article 6 of the State Finance Law requires the Comptroller to classify each fund not classified by law into a fund type for financial reporting purposes in conformance with GAAP
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3c-state-funds-included-cafrDiNapoli Announces State Contract & Payment Actions for June 2014
… financial officer, DiNapoli’s office reviews contracts for all state agencies and certain contracts for state public … Department $12.8 million contract with the Akron Central School District to pay for Native American tuition. … LLC to develop paper and computer-based high school equivalency exams to replace the GED. Payment …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-announces-state-contract-payment-actions-june-2014Comptroller DiNapoli & A.G. Schneiderman Announce Sentencing of Defendant For Stealing Over $148k in NYS Pension Benefits
… Kanas, 64, a resident of Tamarac, Florida, was sentenced in Albany County Supreme Court today to 6 months incarceration and 5 years of probation, $45,000 in restitution and a judgment in the amount of $103,092.24 for stealing over $148,000 in … T Schneiderman announced that Renee Kanas 64 was sentenced in Albany County Supreme Court to six months incarceration …
https://www.osc.ny.gov/press/releases/2016/12/comptroller-dinapoli-ag-schneiderman-announce-sentencing-defendant-stealing-over-148k-nys-pensionDiNapoli Announces State Contract & Payment Actions for December
… approved more than 2.3 million payments worth $11 billion in December 2013. His office rejected 205 contract … some contracts for state public authorities, and, in addition, audits all state payments. This independent … million contract with Kone Inc. to replace the escalators in the state Capitol. Department of Civil Service—Health Care …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-announces-state-contract-payment-actions-decemberDiNapoli Report Highlights Where New Yorkers Work
… in 2023 was varied with no region above 2019 levels. Only New York City, Long Island, and the Hudson Valley had …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-report-highlights-where-new-yorkers-workOpinion 91-35
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … PUBLIC OFFICERS AND EMPLOYEES -- Compensation (amount of salary increases for heads of police departments) … Whether the chief of police of the village police department may receive an …
https://www.osc.ny.gov/legal-opinions/opinion-91-35DiNapoli Releases Annual IDA Report
… or over $4 billion, from the prior year, according to an annual report released today by State Comptroller Thomas P. … encouraging improvements in IDA procedures and reporting. Annual Report Performance of Industrial Development Agencies in New York State – 2025 Annual Report IDA Data by Region Industrial Development …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-annual-ida-reportState Comptroller DiNapoli Releases Municipal & School Audits
… track, inventory and safeguard IT assets acquired or in use during the audit period. Although the board-adopted … record-required threshold of $1,500 for fixed assets. In addition, the IT asset inventory was decentralized with … provider maintaining inventory records, which resulted in the records containing inconsistent information. Port …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 90-35
… is applicable. We are in receipt of your letter asking what monetary threshold applies to the purchase of fuel oil … Concerning what monetary threshold applies to the purchase of fuel oil …
https://www.osc.ny.gov/legal-opinions/opinion-90-35Opinion 90-2
… town within which the village is located (see 1970 Opns St Comp No. 70-502, unreported). Although a village may … services provided to village residents (see 1983 Opns St Comp No. 83-117, p 146). In the instant case, however, the … ). February 20, 1990 Daniel J. Kwarta, Mayor Village of East Bloomfield …
https://www.osc.ny.gov/legal-opinions/opinion-90-2DiNapoli: Youth in NYC Face Double Digit Unemployment Rate
… Hispanic workers ticked up to 17.2% from 2023 to 2024, the only racial and ethnic group with a modest increase.The …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-youth-nyc-face-double-digit-unemployment-rateState Comptroller DiNapoli Releases Municipal Audits
… financial activity totaling $10.5 million related to bank transfers, payroll, real property taxes and cash receipts and disbursements. They did not perform bank reconciliations, allowing discrepancies between general … tax collections totaling approximately $882,000 within 24 hours or record 2023 tax collections totaling approximately …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 89-57
… street) STREETS AND HIGHWAYS -- Highway Department (town repair and improvement of village street) PUBLIC CONTRACTS -- Contracts not Requiring Bidding (town repair and improvement of village street) HIGHWAY LAW, … to utilize town highway equipment and personnel to repair and improve a village street of a village located …
https://www.osc.ny.gov/legal-opinions/opinion-89-57Opinion 2012-1
… purchases of commodities by a town ( see e.g . 2006 Ops St Comp No. 2006-11, at 32). Unless an exception set … in contracts between the firm and the town ( see 2008 Ops St Comp No. 2008-2). The powers and duties of a board of … article 5, title 1-A, § 522 et seq .; compare e.g . 1992 Ops St Comp No. 92-43, at 109). Therefore, the board member's …
https://www.osc.ny.gov/legal-opinions/opinion-2012-1Opinion 96-20
… LAW, §8-800: A village police department established in 1970 by a resolution of the village board adopted pursuant to … a village police department which was established in 1970 by a resolution of the village board adopted pursuant to … it is our opinion that a police department established in 1970 by a resolution of the village board adopted pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-96-20Opinion 92-44
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Law, §207-m) GENERAL MUNICIPAL LAW, §207-m: The chief of police of a city, who is the permanent full-time head of … Whether pursuant to General Municipal Law 207m the chief of police of a city who is the permanent fulltime head of the …
https://www.osc.ny.gov/legal-opinions/opinion-92-44Opinion 93-21
… sale of an unneeded pumper truck will yield the best price or maximum financial benefits, it may resolve to sell … board of fire commissioners wishes to maximize the sale price, but is concerned that a competitive bidding procedure … officials have a fiduciary duty to secure the best price obtainable in their judgment or the most beneficial …
https://www.osc.ny.gov/legal-opinions/opinion-93-21Village of Manlius – Financial Reports (2025M-89)
… and strategic decisions, assess the Village’s financial standing at year-end and did not ensure the Village filed an …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-manlius-financial-reports-2025m-89