Search
Opinion 2001-5
… 55). In furtherance of these purposes, fire districts have only those powers expressly granted by statute or necessarily …
https://www.osc.ny.gov/legal-opinions/opinion-2001-5Contract Participation of Disadvantaged Business Enterprises and Minority- and Women-Owned Business Enterprises
… For example, the Authority consistently reports only a portion of its eligible contract expenses to DED, …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/contract-participation-disadvantaged-business-enterprises-and-minority-and-women-ownedOpinion 88-71
… rents in the context of compromising a claim asserted by the property owner relative to the accuracy of his water … of water rents. You indicate that the city's code provides for the imposition of a penalty of 10% on any water bill not … added to the user's city tax bill. Under the city's water rent schedule, most residences, including apartments, are …
https://www.osc.ny.gov/legal-opinions/opinion-88-71Marketing Service Performance Monitoring
… monitor, oversee, and manage the contract. These controls should include employing a performance measurement system … controls focus on the specific services that are provided (i.e., outputs) rather than on the results that are achieved … ESD officials reject the idea that advertising programs should be measured against the results achieved by the …
https://www.osc.ny.gov/state-agencies/audits/2015/05/11/marketing-service-performance-monitoringState Comptroller DiNapoli Releases School District Audits
… surplus fund balance is in compliance with the statutory limit. Officials consistently overestimated appropriations by … Oswego County Board of Cooperative Educational Services – Claims Auditing (2022M-29) The claims that auditors reviewed were supported and for …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: MTA Budget Continues to Face Serious Risks
… The Metropolitan Transportation Authority is expected to devote one-fifth of total revenue to debt service by 2023 … these bonds. Full Report The Metropolitan Transportation Authority’s Rising Debt Burden Find out how your government … The Metropolitan Transportation Authority is expected to devote onefifth of total revenue to …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-mta-budget-continues-face-serious-risksOpinion 95-31
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … PUBLIC OFFICERS AND EMPLOYEES -- Compensation (entitlement of incoming police chief where prior chief declined salary …
https://www.osc.ny.gov/legal-opinions/opinion-95-31Opinion 93-20
… the town board to require a countersignature in order for the receiver to transfer moneys deposited to his or her …
https://www.osc.ny.gov/legal-opinions/opinion-93-20Opinion 94-5
… The conclusion that section 116(13) authorizes reports only on the affairs of boards, commissions, departments or …
https://www.osc.ny.gov/legal-opinions/opinion-94-5State Comptroller DiNapoli Releases Municipal & School Audits
… misconduct. In October 2023, the former court clerk was sentenced to serve six months in jail and pay more than …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-auditsTransportation – 2023 Financial Condition Report
… The State is responsible for maintaining more than 42,700 lane miles of highway. Compared to the prior year, the number of highway lane miles rated poor to fair decreased by 2.6 percent in 2022. In 2022, 57.9 percent of the State’s highway lane miles were rated good to excellent, a 1.1 percentage …
https://www.osc.ny.gov/reports/finance/2023-fcr/transportationXIV.7 Monitoring Payments Made to Vendors – XIV. Special Procedures
… (NYAP0621), which shows a listing of payments made to vendors. It is important that designated Business Unit staff …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv7-monitoring-payments-made-vendorsValhalla Union Free School District – Network User Accounts (2022M-26)
Determine whether Valhalla Union Free School District District officials adequately managed network user accounts in order to help prevent unauthorized use access andor loss
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/valhalla-union-free-school-district-network-user-accounts-2022m-26State Comptroller DiNapoli Releases School District Audits
… IT control weaknesses were communicated confidentially to officials. Find out how your government money is spent at …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-0Opinion 2001-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … (authority to dissolve district when there are no "resident owners" within the district); (authority to dissolve … (meaning of for purpose of Town Law §§191, 202-c) -- "Resident Owner" (meaning of for purpose of Town Law §198[12]) …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15State Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced the following local government audits has been issued. Cayuga County Soil … Thomas P DiNapoli today announced the following local government audits has been issued …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… Unapproved ECA clubs were operating in the district and officials did not establish an adequate accounting system … ensure that collections are properly collected, submitted, and deposited, and disbursements are for valid purposes. As a result, 72 of …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-0Opinion 2005-3
… fundamental principle of law that school districts possess only those powers expressly delegated by statute or … “municipal corporation” as used in section 72-j includes “only a county, town, city and village” (General Municipal Law … not apply here for several reasons. Section 1726 applies only to the placement or erection of a building, not to the …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3DiNapoli Statement on Proposed Federal Budget
… budget will hurt New Yorkers. I urge the Administration to provide the details as soon as possible so New Yorkers and …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-statement-proposed-federal-budgetOpinion 88-33
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … the cost of constructing laterals intended to be installed at the time of a district's establishment may be authorized …
https://www.osc.ny.gov/legal-opinions/opinion-88-33