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Minetto Volunteer Fire Company – Misappropriation of Funds and Records and Reports (2014M-222)
… Fire Company is located in Town of Minetto, Oswego County and provides fire protection services to the Town of Minetto and the Town of Oswego. The Company, which was founded in 1938, is governed by a six-member Board of Directors and has approximately 25 active members. Budgeted …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/minetto-volunteer-fire-company-misappropriation-funds-and-records-andWhat is the Real Property Tax Cap?
… the New York State Comptroller (OSC) play important roles in the process. Local governments, libraries, schools (except … stay within the Tax Cap. Local government boards must pass a local law or resolution by at least a 60 percent vote to override the Tax Cap. Voters in school districts can override the cap with a 60% vote. The …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capOpinion 94-29
… You indicate that these appeals generally arise in two proceedings: (1) a juvenile delinquency proceeding in … as quasi-criminal rather than civil in nature ( In re Gregory D. , 19 NY2d 55, 277 NYS2d 675 [1966]; Matter of … conduct, the process itself is a civil proceeding ( In re Carmelo E. , 57 NY2d 431, 456 NYS2d 739 [1982]). Thus, it …
https://www.osc.ny.gov/legal-opinions/opinion-94-29Museum or Military Abandoned Property
… Carrie & Salvatore Mormon N/A NYS Military Museum 61 Lake Avenue Saratoga Springs, NY 12866 03/02/12 2 One (1) World … # (92) - 422 Biagio Gumina N/A NYS Military Museum 61 Lake Avenue Saratoga Springs, NY 12866 03/12/12 3 Bronze Star … The Chief’s Prophecy 1960 Henry Hintermeister 9 Warren Avenue Tuckahoe, New York, 10707 Fraunces Tavern Museum 54 …
https://www.osc.ny.gov/unclaimed-funds/claimants/museum-or-military-abandoned-propertyState Comptroller DiNapoli Releases Municipal & School Audits
… it did require department heads to verify that funds were available before making purchases. However, the … appropriations in the general, water and sewer funds. As a result, the board levied more taxes than were … approximately $1.1 million in the general, water and sewer funds. Lastly, the budgets for the 2022-23 through 2025-26 …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-audits-0Privacy and Security of Student Data
… NYCPS, previously known as the New York City Department of Education, is the largest school district in the United States. NYCPS is considered one district for State Education Department (SED) reporting purposes. In school year … not only is this information not published on its website, but NYCPS does not have an existing policy. For …
https://www.osc.ny.gov/state-agencies/audits/2026/04/23/privacy-and-security-student-dataDiNapoli and Brooklyn Borough President Antonio Reynoso Op-Ed: New York Mothers Should Not Be Dying in Childbirth in 2025
… The death rate here is more than 2.5 times the rates of France and Canada and 3.5 times that of the United Kingdom. …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-and-brooklyn-borough-president-antonio-reynoso-op-ed-new-york-mothers-should-not-be-dyingDiNapoli Finds State Needs to Do More to Address Nursing Home Pandemic Issues
… The state Department of Health (DOH) has made limited … identified in a March 2022 audit of the state’s response to the COVID-19 outbreak in nursing homes, according to a follow-up report released today … The state Department of Health DOH has made limited progress …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-finds-state-needs-do-more-address-nursing-home-pandemic-issuesOpinion 92-24
… matter and does not have a paid subscription, may not be designated as an official newspaper. A town board is not … set forth in Public Officers Law, §70-a before it can be designated an "official newspaper" of a town pursuant to Town … does not satisfy these threshold requirements may not be designated an "official newspaper" (Opn No. 88-28, supra ). …
https://www.osc.ny.gov/legal-opinions/opinion-92-24DiNapoli Releases Annual IDA Report
… 2021, according to State Comptroller Thomas P. DiNapoli’s annual report . “IDAs were created to help grow local … IDAs (0.2%). DiNapoli’s report summarizes the most recent annual data, which is self-reported by IDAs through the … encouraging improvements in IDA procedures and reporting. Annual Report Performance of Industrial Development …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-annual-ida-reportCompliance With Jonathan's Law
… with the requirements established under Jonathan’s Law. This audit covers the period April 1, 2015 through … at a State operated facility. In May 2007, “Jonathan’s Law” was enacted to expand parents’, guardians’, and other … Alcoholism and Substance Abuse Services. Under Jonathan’s Law, facility directors are required to do the following in …
https://www.osc.ny.gov/state-agencies/audits/2019/07/19/compliance-jonathans-lawTown of Lorraine – Town Supervisor's Records and Reports (2025M-47)
… through 2024 Annual Financial Report (AFR) filings as of June 23, 2025. Understanding the Program The Supervisor, as chief … informed financial decisions. The audit report includes 10 recommendations that, if implemented, will improve the …
https://www.osc.ny.gov/local-government/audits/town/2025/08/08/town-lorraine-town-supervisors-records-and-reports-2025m-47State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … withholdings timely to the Internal Revenue Service or the New York State Department of Taxation and Finance, which … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: Overtime Costs at State Agencies Reached All-Time High in 2021
… ‘great resignation’ from the state workforce in 2020, new hiring stalled, and the workforce declined more sharply in … operations during the pandemic. Attrition outpaced new hiring between Jan. 1, 2012, and Jan. 1, 2021. After a low … 5,700 in 2012, new hires peaked at 13,483 on Jan. 1, 2019, and then decreased to 7,435 in 2021. Report New York …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-overtime-costs-state-agencies-reached-all-time-high-2021State Agencies Bulletin No. 563
… Ctr Fund 839 SUNY Optometry Fund 840 Upstate Med Ctr Fund 841 ASC Development Fund Inc. 842 Canton Ag/Tech Fund 843 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/563-suny-foundation-deduction-codesState Comptroller DiNapoli Statement on MTA 2023 Budget
… path.” Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-statement-mta-2023-budgetState Comptroller Thomas P. DiNapoli Statement on Gov. Hochul's State of the State Address
… "Kathy Hochul took over as governor at a time of great challenge in New York state and … competence and more collaborative style. Her State of the State message today continued her thoughtful, common-sense approach to governing. "My office has detailed the …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-thomas-p-dinapoli-statement-gov-hochuls-state-state-addressLocal Sales Tax Sharing in New York State
… is an interactive visualization that includes a thematic map highlighting the share of sales tax revenue that counties …
https://www.osc.ny.gov/local-government/local-sales-tax-sharing-new-york-statePlanning Resources
… Process [pdf] Personal Service Cost Containment [pdf] On Demand Webinars Understanding the Budget Process Budgeting for Department Heads Avoiding the Fiscal Cliff: A Lesson in Budgeting and Financial Condition Analysis Other … Tool [.xls] Capital Asset, Inventory and Property Records Sample Inventory and Property Record Forms [pdf] Sample …
https://www.osc.ny.gov/local-government/resources/planning-resourcesOperational Advisory No. 18
… (CAS) is returned by a vendor that is not in the Vendor File. A Single Payment Vendor issues its own check to the … 0RAE000000 (should now use 0RAR000000) A State employee returns a State check issued from CAS. A State employee returns monies issued via SFS because the employee was not …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/18-refund-appropriation-roa-vendor-ids-accounts-payable