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Opinion 89-4
… notes when town supervisor is director and stockholder of bank); (designation of bank as depository when town supervisor is director and … LAW, §60.10: (1) A town supervisor who is a director of a bank has a prohibited interest in the designation of the bank … Whether a town may designate a bank as a depository if the town supervisor is a director of …
https://www.osc.ny.gov/legal-opinions/opinion-89-4Opinion 89-21
… or removal of trees along town line highway) -- Repairs (repair and maintenance of town line highway) SUPERINTENDENT … OF HIGHWAYS -- Powers and Duties (maintenance and repair of town line highway, including cutting or removal of … The highway superintendent of one town may maintain and repair a portion of the road located in the other town …
https://www.osc.ny.gov/legal-opinions/opinion-89-21DiNapoli Releases July State Cash Report
… tax collections, down nearly $1.5 billion or 9.2 percent, for the year to date. Overall tax collections totaled $23.1 … period last year. Significant increases included spending for Medicaid (up $1.4 billion primarily from federal sources) … disbursements from the fund totaling $246.3 million. For a detailed breakdown of monthly spending and revenue, go …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-releases-july-state-cash-reportDiNapoli: Central NY Village Official Stole More Than $100K
… and investigation by his office revealed a former official of the now-dissolved village of Altmar in Oswego County stole more than $117,000 in public funds. The New York State Police yesterday arrested Margaret … and investigation by his office revealed a former official of the nowdissolved village of Altmar in Oswego County stole …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-central-ny-village-official-stole-more-100kCompliance With the Enough is Enough Act
… of compliance, and issue regulations on reporting annual incident data. SED must also issue a report to the Governor and Legislature regarding the incident data collected from institutions; audit institutions … responded to cases of sexual assault and other incidents at institutions or involving college students. Key …
https://www.osc.ny.gov/state-agencies/audits/2018/01/24/compliance-enough-enough-actSelected Management and Operations Practices (Follow-Up)
… and it had poor controls over the disposition of fleet vehicles. NYPA's claimed energy efficiency savings were …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/selected-management-and-operations-practices-followTrash Can Free Stations Pilot Program
… 6,300 subway cars, which operate along 660 miles of track, 24 hours a day, seven days a week. Transit’s Department of … collection for Transit’s 468 subway stations throughout Brooklyn, the Bronx, Manhattan and Queens. Trash collected is … in September 2012 (two in each of the Bronx, Manhattan, Brooklyn and Queens) as Phase II; and an additional 29 …
https://www.osc.ny.gov/state-agencies/audits/2015/09/22/trash-can-free-stations-pilot-programPurchasing Practices at the Linden Plaza Mitchell-Lama Housing Development (Follow-Up)
… the extent of implementation of the recommendations in our initial audit report Purchasing Practices at the … goods, supplies, and services at competitive prices and in accordance with applicable requirements. The audit period … 31, 2017. The Mitchell-Lama Housing Program was created in 1955 to provide affordable rental and cooperative housing …
https://www.osc.ny.gov/state-agencies/audits/2020/06/23/purchasing-practices-linden-plaza-mitchell-lama-housing-development-followPrivacy and Security of Student Data
To determine if the State Education Department consistently follows all laws and regulations regarding the safety and privacy of students data and is monitoring New York State school districts to ensure they are complying with the legislation and regulations that govern data privacy and security
https://www.osc.ny.gov/state-agencies/audits/2023/05/16/privacy-and-security-student-dataHenrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
… (District) officials properly distribute foreign fire insurance (FFI) tax proceeds? Audit Period January 1, 2023 – … the Program In accordance with New York State Insurance Law (Insurance Law), FFI tax proceeds are generated from a tax, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceedsState Agencies Bulletin No. 1156
… Purpose To inform agencies of data element changes in PayServ due to the implementation of the Statewide Financial System . … To inform agencies of data element changes in PayServ due to the implementation of the Statewide Financial System …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1156-changes-payserv-chart-accounts-related-implementation-statewideState Comptroller DiNapoli: $360M Needed to Repair Local Dams
… New York are facing an estimated $360 million price tag to fix locally-owned dams that are considered a high- or intermediate-hazard to public safety, according to a report issued today by New York State Comptroller Thomas … New York are facing an estimated $360 million price tag to fix locallyowned dams that are considered a high or …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-360m-needed-repair-local-damsDebt – 2022 Financial Condition Report
… The debt burden of a governmental entity creates fixed costs that … grants. New York State Ranks Second Highest in Outstanding Debt Nationwide At the end of SFY 2021-22, the State reported the following debt levels: $2 billion of constitutionally authorized, … The debt burden of a governmental entity creates fixed costs that …
https://www.osc.ny.gov/reports/finance/2022-fcr/debtColesville-Windsor Fire District – Board Oversight (2025M-74)
… the audit period back to January 1, 2019 and forward to November 12, 2025 to review the status of Annual Financial Report (AFR) …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/colesville-windsor-fire-district-board-oversight-2025m-74State Agencies Bulletin No. 884
… Purpose To provide agencies with information about payment of vacation credits to those M/C employees who separated from State service prior … To provide agencies with information about payment of vacation credits to those MC employees who separated from State service prior …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/884-restoration-and-payment-managementconfidential-mc-vacation-creditsDiNapoli Releases Annual IDA Report
… 2014 and an increase of 11.1% compared to FYE 2022. Total tax exemptions for IDA projects were just under $2 billion, up 0.3%, or $5.3 million, over FYE 2022. Property tax exemptions represented $1.7 billion or over 87% of all tax exemptions granted. A total of $883 million in payments …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-annual-ida-reportDiNapoli: Federal Tariffs and Other Actions Hurt Tourism and NY Exports
… the state’s economy, as fewer visitors means less spending and a smaller number of jobs in hotels and restaurants. The impact is most acute for areas near the Canadian border, where travel from Canada fell by …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-federal-tariffs-and-other-actions-hurt-tourism-and-ny-exportsState Comptroller DiNapoli Releases Municipal Audits
… found that of the nine audit recommendations, only two were fully implemented and seven were not implemented. …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… for, report, deposit, record and remit all collections to the appropriate parties in a timely and accurate manner. … audit and investigation, the former clerk pleaded guilty to third-degree grand larceny and first-degree tampering with public records, and she agreed to pay $21,296 in restitution before sentencing. In August …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… the issues identified in the initial audit report. NYC Department of Transportation — Street Construction-Related Permits (2020-N-6) The NYC Department of Transportation (DOT) issues 150 different …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-audits