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Opinion 2008-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … general fund) PARK DISTRICTS -- Increase and Improvement of Facilities (costs not payable from town general fund); …
https://www.osc.ny.gov/legal-opinions/opinion-2008-4Minisink Valley Central School District – Financial Condition (2016M-26)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Valley Central School District is located in the Towns of Greenville, Minisink, Mount Hope and Wawayanda in Orange County and in parts of the Towns of Wallkill (Orange County) and Mamakating …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/minisink-valley-central-school-district-financial-condition-2016m-26Opinion 95-31
… This opinion represents the views of the Office of the State Comptroller at the time it was … of incoming police chief where prior chief declined salary increases) POLICE AND POLICE PROTECTION -- Police … chief where prior chief declined salary increases) GENERAL MUNICIPAL LAW, §207-m: The salary of an incoming police chief …
https://www.osc.ny.gov/legal-opinions/opinion-95-31Opinion 2002-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … no indebtedness is outstanding to accomplish the purposes of the district, the district may be dissolved, subject to …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8DiNapoli Calls for Improvements to Capital Planning Process
… to ensure that New York State is spending its billions of capital project dollars wisely. "Much of New York's infrastructure was built decades ago and is heavily used. It is in need of ongoing maintenance, repair or replacement, but the full …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-calls-improvements-capital-planning-processCopenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… Purpose of Audit The purpose of our audit was to determine whether the Department’s … The Copenhagen Fire Department is located in the Town of Denmark, Lewis County. The Department, which contracts …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesFinal Average Salary – Article 14 Benefits
… Your pension is based on your years of credited service and your final average salary (FAS). FAS is the average of the wages you earned during any 36 consecutive months of service when your earnings were highest. This is usually …
https://www.osc.ny.gov/retirement/publications/1644/final-average-salaryOpinion 2005-1
… to your inquiry concerning the provision of emergency medical service in a town. You indicate that the town … not-for profit organization for the provision of emergency medical service to town residents. Pursuant to the contract, … users for this service. You ask: (1) whether the emergency medical services provider (the “provider”) may retain as its …
https://www.osc.ny.gov/legal-opinions/opinion-2005-1Housing Authority Administrative Expenditures (2016-MS-2)
… we found either excessive compensation; lack of a travel policy, lack of knowledge of the travel policy by staff or … existing travel policy; or inadequate controls surrounding gift card use. Key Recommendation Provide oversight, including the …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2Jefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over … services and funds projects related to the conservation of soil and water resources, the improvement of water quality …
https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-overDiNapoli: New Yorkers Foot the Bill for Billions in Public Authority Spending and Debt
… Spending by New York’s largest public authorities jumped $3.5 billion … associated with the Tappan Zee Bridge replacement; and The Long Island Power Authority’s reduction of oversight for its …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-new-yorkers-foot-bill-billions-public-authority-spending-and-debtSouth Colonie Central School District – Internal Controls Over Timekeeping Procedures (2013M-298)
… Purpose of Audit The purpose of our audit was to review the internal controls over the … Colonie Central School District is located in the Towns of Colonie and Guilderland in Albany County, and the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/10/south-colonie-central-school-district-internal-controls-over-timekeepingAmsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… Purpose of Audit The purpose of our audit was to examine internal controls over selected … The Amsterdam Housing Authority is located in the City of Amsterdam in Montgomery County. The Authority was …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporationsComptroller DiNapoli Releases State Audits
… that outlined whether certain types of discretionary expenses were proper, what would be considered reasonable … expenditures totaling about $60,000. Questionable expenses included the costs for special events, memberships … that outlined whether certain types of discretionary expenses were proper, what would be considered reasonable …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Audits
… have been issued. Homes and Community Renewal: Housing Trust Fund Corporation – Oversight of the Rural Rental Assistance Program (2023-S-53) The Housing Trust Fund Corporation (HTFC), a component of Homes and …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-auditsDiNapoli: State Agency Overtime Pay Hits $787 Million
… with critical services.” Meanwhile, the average number of state employees (excluding the State University of New York and the City University of New York) decreased slightly in 2018 to 155,818 – 12 …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-state-agency-overtime-pay-hits-787-millionExamples – Article 14 Benefits
new york state and local retirement system nyslrs police and fire retirement system pfrs tier 3 article 14 vo1644 retirement benefits pension disabili
https://www.osc.ny.gov/retirement/publications/1644/examplesState Agencies Bulletin No. 220
… Unit 61) employees in the following agencies: Office of General Services Department of Correctional Services Office of Parks, Recreation and Historic Preservation Department of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/220-adjustment-pre-shift-briefing-1999-2000Wadsworth Center Environmental Laboratory Approval Program
… The Environmental Laboratory Approval Program (ELAP) of the Wadsworth Center (Wadsworth) was established in 1984 and is responsible for the certification of laboratories performing environmental analyses on samples … State (NYS), thus ensuring the accuracy and reliability of these analyses. Accurate laboratory test results are …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/wadsworth-center-environmental-laboratory-approval-programOpinion 98-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … source, in accordance with the notification procedures of section 162[4][b] of the State Finance Law. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-98-8