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State Comptroller DiNapoli Releases Municipal Audits
… , Village of Old Westbury , Town of Orangetown , Town of Portland , Rockville Centre Housing Authority , Village of … , Westchester Community College and the City of Yonkers . "In today’s fiscal climate, budget transparency and … and a shortfall of $515,000 if revenue estimates from the Parking Violations Bureau are not realized. Police overtime …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli Releases Report on Municipalities Close to Exceeding Tax Limits
… least 80 percent of their available limit. The cities of Jamestown (100 percent), Yonkers (92.7 percent), Lackawanna … more than 80 percent of their CTL. Notably, as of 2018, Jamestown had levied 100 percent of its CTL for two … actions provided additional aid in recent years that gave Jamestown budgetary relief, and the city did not exceed its …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-releases-report-municipalities-close-exceeding-tax-limitsSelected Aspects of Central Office Disbursements From the Tuition and Fees Refund Bank Account
… of: A random sample of 100 payments selected from all payments between $100 and $15,000 that were not book … internal control environment by monitoring compliance with all applicable policies and procedures regarding the refund process and by ensuring all refunds are appropriate. Develop procedures to delineate …
https://www.osc.ny.gov/state-agencies/audits/2018/10/19/selected-aspects-central-office-disbursements-tuition-and-fees-refund-bank-accountComptroller DiNapoli Releases School Audits
… , Newark School District Public Library , New Hyde Park-Garden City Park Union Free School District , North Bellmore Union …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-1DiNapoli: New York Jobs Top 9 Million, New Statewide High
… New York reached its highest employment level ever of more … today by State Comptroller Thomas P. DiNapoli. The overall job growth in 2014 alone was 143,000 – the strongest growth … information and trade, and in transportation and utilities. Education and health services – New York’s largest …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-new-york-jobs-top-9-million-new-statewide-highState Agencies Bulletin No. 1198
… Transfer transactions Note: This Bulletin describes the AI processing for the above types of transactions (i.e., New … that the agency is notified of the newly assigned EMPLID at the earliest possible time. Additional pre-hire … new and revised Automated Interface messages is included at the end of this Bulletin. Agency Actions Review and make …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1198-changes-automated-interface-transaction-processing-ai-agencies-onlyOpinion 92-50
… Protection (preference to local bidder) -- Privileges and Immunities (preference to local bidder) GENERAL MUNICIPAL LAW, §103: A county may not adopt a post-1953 local law to provide a price preference to local … could be awarded to a local vendor or contractor whose bid price is no more than 10% higher than the non-local …
https://www.osc.ny.gov/legal-opinions/opinion-92-50Opinion 95-2
… television company to a municipal housing authority as a "pass through" to the customer of a franchise fee imposed upon … a 5% franchise fee and the cable company has chosen to pass the amount of the fee along to its customers as a … concerning the ability of a cable television company to "pass through" a municipal franchise fee to its customers are …
https://www.osc.ny.gov/legal-opinions/opinion-95-2Compliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements (Follow-Up)
… Department and local health department within 2 hours of discovery and to notify the public and affected and adjoining municipalities within 4 hours of discovery. To ensure appropriate notification, the Department …
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/compliance-sewage-pollution-right-know-act-and-monitoring-and-enforcement-state-pollutantDiNapoli: Small Businesses Generate $950 Billion in New York
… of New York state’s economy, supporting nearly 3.9 million jobs and generating more than $950 billion in annual revenues, according to a report released today by … New York City, having the largest share of the state’s population and economic activity, also has the most and …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-small-businesses-generate-950-billion-new-yorkDiNapoli: Canal Corp. Must Address Gaps
… the canal system’s current maintenance and capital plans target funding toward its most pressing needs, and redirect …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-canal-corp-must-address-gapsState Agencies Bulletin No. 414
… period, require certification by OCA before paychecks for the affected employees can be released. Also, paychecks for an employee whose Recertification Date has expired will … and will, if applicable, update the Recertification Date for all affected employees. New Page Emp Job Certification …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/414-employee-certification-process-unified-court-system-ucsOpinion 89-48
… This opinion represents the views of the Office of the State Comptroller at the time it was … materials provided in connection with the improvement of real property are held in the physical custody of the county clerk …
https://www.osc.ny.gov/legal-opinions/opinion-89-48Remsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… of surplus fund balance, 1 up to 4 percent of the budget, for unexpected occurrences and fluctuations in cash flow. In … of the overestimated appropriations ($5.6 million) were for special education instruction. From fiscal years 2019-20 … of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, please …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mSocial Media Use Policy
… The Office of the State Comptroller (OSC) manages multiple … and not OSC. Their placement does not constitute an endorsement of the content, viewpoint, accuracy, opinions, … violates a legal ownership interest of any other party or is in violation of personal privacy, copyright or trademark …
https://www.osc.ny.gov/help/social-media-use-policyOpinion 89-35
… to exercise the powers of the supervisor); (designation of chief fiscal officer) TOWN SUPERVISOR -- Powers and Duties (transfer to … Whether it is proper to designate the town comptroller as chief fiscal officer must be made on a case-by-case basis …
https://www.osc.ny.gov/legal-opinions/opinion-89-35Opinion 2007-2
… expenses to be borne by counties” (emphasis added) (Bill Jacket, L 2005, ch 180, New York State Assembly Memorandum in … such functions in most counties” (emphasis added) (Bill Jacket, L 2005, ch 180, Sen. Flanagan’s Letter to Hon. … these entities currently support ” (emphasis added) (Bill Jacket, L 2005, ch 180, Budget Report on Bills re: S. 5822). …
https://www.osc.ny.gov/legal-opinions/opinion-2007-2Opinion 89-47
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- … been added to the fire district, the cost of debt service on the existing debt of the fire district would be assessed … 173 of the Town Law to extend the fire district. Based on the facts presented in your letter, it is clear that …
https://www.osc.ny.gov/legal-opinions/opinion-89-47Comptroller DiNapoli & A.G Schneiderman Announce Sentencing of Former Met Council Director
… General Eric T. Schneiderman today announced that David Cohen, former executive director of the Metropolitan Council … (Met Council), has been sentenced to one year in jail. Cohen has also paid $650,000 in restitution to Met Council. …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-ag-schneiderman-announce-sentencing-former-met-council-directorWestmere Fire District – Internal Controls Over Financial Operations (2014M-12)
… and timely annual financial reports with our office for the period January 1, 2012 through October 31, 2013. … The District’s general fund budget totaled $1.1 million for the 2013 fiscal year. Key Finding The Treasurer has not filed the District’s annual update document (AUD), as required, even though the accounting books were …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/18/westmere-fire-district-internal-controls-over-financial-operations-2014m-12