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Town of Dayton – Audit Follow-Up (2019M-221-F)
… manage fund balance, as the town-wide (TW) general fund and TW highway fund had deficit unrestricted fund balances … during our audit period. The Board did not develop and adopt comprehensive written multiyear financial and capital plans and written fund balance and reserve fund …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-221-fVillage of Owego - Board Oversight and Financial Operations (2018M-101)
… provide the Board with accurate budget-to-actual reports and complete financial reports each month. Further, the value … diminished because accounting records were unreliable and bank reconciliations were inaccurate and not prepared for all accounts. Because of ineffective …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101DiNapoli Named Lead Plaintiff in Crowdstrike Shareholder Lawsuit
… The suit filed against Crowdstrike, its chief executive officer and chief financial officer, centers on false statements made by the defendants … failure to meet industry standards and deficient software testing and security processes were exposed after it caused …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-named-lead-plaintiff-crowdstrike-shareholder-lawsuitAdult-Use Cannabis Tax Revenue and Retail Dispensaries in New York State
… All counties and New York City are eligible to receive adult-use cannabis … The Office of the State Comptroller (OSC) has developed an interactive map (see below) that displays the total amount … remit payment of taxes due on a quarterly basis with the New York State Department of Taxation and Finance. OSC …
https://www.osc.ny.gov/local-government/adult-use-cannabis-tax-revenue-and-retail-dispensaries-new-york-stateSpecial Accidental Death Benefit – New Career Plan
… Eligibility If you die under circumstances that permit payment of the … prior to the date of death. If 12 months of service were not completed, the salary was the amount that would have been earned during the 12 months prior to death. For …
https://www.osc.ny.gov/retirement/publications/1515/special-accidental-death-benefitSchodack Landing Fire District No. 1 – Claims Auditing (2026M-17)
… valid District purpose. There were no recommendations as a result of this audit. We conducted this audit pursuant to …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/15/schodack-landing-fire-district-no-1-claims-auditing-2026m-17Annual Financial Report Filing Deadlines
Annual Financial Report Filing Deadlines
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report-filing-deadlinesOpinion 2001-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … OF INTEREST -- Codes of Ethics (prohibition against county officials serving as officers of not-for-profit … Whether a member of a county board would have a prohibited interest in …
https://www.osc.ny.gov/legal-opinions/opinion-2001-9Comptroller DiNapoli Statement on Earth Day 2015
… an important opportunity to focus attention on the health of our planet,” DiNapoli said. “We are facing … from climate change across the globe. On Earth Day, it’s important we recognize that those challenges present … policy among its suppliers of palm and soy products. Last week, he called on the Securities and Exchange Commission to …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-statement-earth-day-2015Opinion 96-18
… Orderly Energy Policy v County of Suffolk , 90 AD2d 522, 455 NYS2d 32, appeal dsmd 57 NY2d 1045, 457 NYS2d 787). Based …
https://www.osc.ny.gov/legal-opinions/opinion-96-18Newburgh Fire Chief Charged in White Plains Federal Court with Fraudulently Obtaining Retirement Benefits
… of New York, and Diego Rodriguez, the Assistant Director-in-Charge of the New York Field Office of the Federal Bureau … him with fraudulently obtaining approximately $95,000 in pension benefits by failing to report his return to work in the public sector to the New York State and Local Police …
https://www.osc.ny.gov/press/releases/2016/01/newburgh-fire-chief-charged-white-plains-federal-court-fraudulently-obtaining-retirement-benefitsExecutive Order 111 – Requirements to Purchase Renewable Energy Summary of Implementation of Recommendations at 15 Audited Entities (Follow-Up)
… in 2008. These audits assessed compliance with Executive Order 111 requirements for State agencies and public … of energy from renewable sources. Background Executive Order 111 (Order) was a broad initiative that directed State agencies …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/executive-order-111-requirements-purchase-renewable-energy-summary-implementationOn-Time Performance
… Purpose To determine whether Staten Island Railway trains run on time and On-Time … The Metropolitan Transportation Authority’s (MTA) Staten Island Railway (SIR) operates one train line between … St. George Terminal, where customers can connect with the Staten Island Ferry (Ferry) to Manhattan. SIR trains run 24 …
https://www.osc.ny.gov/state-agencies/audits/2015/09/15/time-performanceNew NY Broadband Program
… (ESD) has effectively monitored and managed the New NY Broadband Program and whether the Program has achieved its … In 2015, New York State established the $500 million New NY Broadband Program (Program). The goal of the Program was … ESD has effectively monitored and managed the New NY Broadband Program and whether the Program has achieved its …
https://www.osc.ny.gov/state-agencies/audits/2022/07/01/new-ny-broadband-programPurchasing and Procurement Practices (Follow-Up)
… York Racing Association, Inc. (NYRA) is a not-for-profit corporation that holds the exclusive franchise rights to … officials developed a Purchasing Policy and Procedures Manual (Manual) that included requirements for competitive bidding …
https://www.osc.ny.gov/state-agencies/audits/2024/01/18/purchasing-and-procurement-practices-followChenango Valley Central School District – Audit Follow-Up (2022M-162-F)
… the audit report Chenango Valley Central School District – Network User Accounts and Information Technology Contingency … that District officials did not adequately manage network user accounts or develop and adopt an IT contingency … Sixty-eight, or 12 percent, of the District’s nonstudent network user accounts were no longer needed. Unneeded network …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/24/chenango-valley-central-school-district-audit-follow-2022m-162-fState Agencies Bulletin No. 1598
… Payroll Retirement will notify the agency and the PayCalc team if the information is approved, and the agency should … Job History to a termination row (TER). The PayCalc team will review and approve the Correct History. Agency … completed, the agency will contact the Payroll Retirement team and after confirmation, Payroll Retirement will approve …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1598-terminating-retirement-plans-active-employees-prior-job-action-retireDiNapoli: Local Sales Tax Collections Total $11.9 Billion in First Half of 2025, Up 3.7% Over Prior Year
… “Local officials should continue to take advantage of all the financial tools and guidance my office has to offer to help them strengthen their finances … Sales Tax Collections by County and City Interactive Map Local Sales Tax Sharing in New York State …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-local-sales-tax-collections-total-11-point-9-billion-first-half-2025-3-point-7-percent-over-prior-yearOpinion 90-8
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Local Laws (preemption) LOCAL LAWS -- Preemption (foreign fire insurance taxes) INSURANCE LAW, §§9104(g), … charter provisions governing the distribution and use of foreign fire insurance tax moneys remain operative following …
https://www.osc.ny.gov/legal-opinions/opinion-90-8Opinion 91-26
… -- Architectural Services (provided to public library by firm employing daughter of library board member) -- Codes of … Family Relationships (contract between public library and firm employing library board member's daughter) -- Interest … In Contract (library board member in contract with firm employing daughter) GENERAL MUNICIPAL LAW, §§800(3), …
https://www.osc.ny.gov/legal-opinions/opinion-91-26