Search
New York’s Economy and Finances in the COVID-19 Era
… four times the 3.7 percent in February. But that rate is only one measure of the impact of lost jobs. 53% of New … will experience a loss in job income in the coming four weeks Source: U.S. Census Bureau, as of June 16 New York … month’s rent or mortgage payment or fear they may miss the next one 12% of New Yorkers did not have enough to eat at …
https://www.osc.ny.gov/reports/covid-19-july-9-2020Opinion 89-33
… to pre-audit claims for compensation of village officers and employees) VILLAGE BOARD -- Powers and Duties (pre-audit of compensation paid to village officers and employees) VILLAGE LAW, §§5-524(2), (4), (5): The … budgeted compensation for appointive village officers and employees may be paid without prior audit by the board of …
https://www.osc.ny.gov/legal-opinions/opinion-89-33State Comptroller DiNapoli Releases Municipal & School Audits
… officials did not adhere to the district’s investment policy and invested $35,000 in an investment account that is … authorized. The board re-adopted its investment policy annually but did not ensure the district’s investments … job functions or provide IT security awareness and data privacy training annually to all officials and employees with …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… and school audits were issued. Merrick Union Free School District – Financial Management (Nassau County) The board and district officials did not properly manage fund balance and … may have been identified and corrected. Cayuga County – Court and Trust Funds Pursuant to a court order, certain …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… fuel operations, billing errors occurred and the potential for inappropriate use of town fuel to occur and go undetected … The superintendent did not properly monitor and account for the millings inventory or unscreened millings sales. As a … a result, 483 tons of unscreened millings that were sold for $929 should have been sold for $9,875 based on average …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-auditsOpinion 92-47
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (deposit and … 911 (E911) System surcharge moneys need not be segregated in a separate bank account. Interest earned on the investment … segregate Emergency 911 (E911) System surcharge moneys in a "separate account". You also ask whether interest earned …
https://www.osc.ny.gov/legal-opinions/opinion-92-47State Comptroller DiNapoli Releases Audits
… audits and examinations have been issued: Department of Environmental Conservation (DEC): Collection and Use of Oil Spill Funds (Follow-Up) (2017-F-13) An initial audit … has undergone periods when it was vacant (for over 3.5 years), leased to a vendor to make warranty repairs, and …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-audits-0Opinion 89-61
… A village may abolish the office of village justice by local law or resolution subject to permissive referendum. … of highways and town building inspector are raised by taxes levied on the entire area of the town or only on the … within the village. As a general rule, all moneys raised by real property taxes for town purposes must be raised by …
https://www.osc.ny.gov/legal-opinions/opinion-89-61State Comptroller DiNapoli Releases Municipal Audits
… stock and disbursed 106 payments totaling $782,518 prior to board approval. He also kept a town computer used to … may not be able to sufficiently plan and budget for the replacement of highway equipment and there is an increased … supervisor did not retain documentation related to scrap metal sales or account for sales totaling $1,277. Town of …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-auditsTown of Lockport – Building Permit Fee Collections (2025M-56)
… – pdf] Audit Objective Did the Town of Lockport (Town) Building Inspector (Inspector) properly manage building permit fee collections? Audit Period January 1, 2023 – June 18, 2024 Understanding the Audit Area A building permit is an official document issued by a local …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-building-permit-fee-collections-2025m-56Becoming Eligible for a Benefit – Regional State Park Police Plan
… Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and …
https://www.osc.ny.gov/retirement/publications/1867/becoming-eligible-benefitAccounts Payable Advisory No. 10
… notify Business Units to check the “Separate Payment” box in the Payment Options section of a voucher when using the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/10-handling-code-and-separate-payment-boxState Comptroller DiNapoli Releases School Audits
… more than needed for the initial project and used the funds to make other non-voter approved renovations. The district also borrowed project funds early, resulting in about $89,000 in unnecessary …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Wall Street's 2024 First Half Profits of $23.2B Were 79.3% Higher Than Last Year
… will release his 2024 average bonus estimate in March 2025. State and City Tax Revenue The state depends more … Bonus (March 2024) The Securities Industry in NYC (Oct. 2023) Office Real Estate in NYC: A Review of Market …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-wall-streets-2024-first-half-profits-232b-were-793-higher-last-yearState Comptroller DiNapoli Releases Municipal & School Audits
… to incur $11,430 in borrowing costs. Village of Penn Yan – Water Treatment Plant (WTP) Overtime (Yates County) Because … $1.1 million. The current chief water operator accounted for the majority of the non-weekend overtime hours and 63% of … the lead action level to prevent students or staff from drinking from these outlets. Indian Lake Central School …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 91-26
… CONFLICTS OF INTEREST -- Architectural Services (provided to public library by firm employing daughter of library board … herself from any discussions and votes on matters relating to the contract. A public library may adopt a code of ethics … daughter of the president of the library board as a junior architect. You state that neither the board president nor his …
https://www.osc.ny.gov/legal-opinions/opinion-91-26Opinion 91-37
… that bear on the issues discussed in the opinion. FINES AND PENALTIES -- Disposition of Parking Fines (received by … city parking violations bureau for violations of Vehicle and Traffic Law, §§306 and 402) PARKING AND TRAFFIC … Concerning the proper disposition of fines and penalties collected by a city Parking Violations Bureau …
https://www.osc.ny.gov/legal-opinions/opinion-91-37Comptroller DiNapoli Releases State Audits
… Medicare claims using the National Provider Identifier (NPI) for his group practice and the related Medicaid claims using his NPI as an individual provider. The provider also did not …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-auditsOpinion 88-75
… opinion. CONFLICTS OF INTEREST -- Legal Services (contract with city attorney's profit corporation law firm) GENERAL … authorize or approve the contract, or to appoint someone with those powers, unless exceptions in General Municipal … officer or employee has an interest in any contract with his municipality if he receives a direct or indirect …
https://www.osc.ny.gov/legal-opinions/opinion-88-75State Police Bulletin No. SP-215
… Purpose The purpose of this bulletin is to inform the Division of State Police of OSC’s automatic processing and provide instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-215-april-2021-increases-location-pay-supplemental-location-pay-and