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DiNapoli Releases Report on Municipalities Close to Exceeding Tax Limits
… than 80 percent of their CTL. The village of Hempstead on Long Island levied 77.8 percent of its CTL in 2015, but …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-releases-report-municipalities-close-exceeding-tax-limitsComptroller DiNapoli Releases Municipal Audits
… , Town of Hampton , Town of Hopewell , Pember Library and Museum , City of Rye , Town of Sullivan and the Washington … of the fiscal years 2008 through 2012. Pember Library and Museum – Board Oversight of Financial Activities (Washington … board has taken steps to provide oversight of the library/museum’s financial activities. An accounting firm prepares …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… – Financial Condition and Clerk-Treasurer’s Duties (Delaware County) The board has not developed a multiyear … records and reports. Village of Old Westbury – Justice Court (Nassau County) The justices correctly reported financial activities to the Justice Court Fund on a monthly basis. However, they did not perform …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-audits-0Selected Aspects of Central Office Disbursements From the Tuition and Fees Refund Bank Account
… disbursements to students from the Tuition and Fees Refund bank account were appropriate and authorized. The … disbursement process of tuition and fees and financial aid refund checks in 2012. The centralized process is a component … Office’s general ledger automatically. To centralize the refund process, Central Office established a Tuition and Fees …
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 Free … operations and had not adopted a code of ethics. New Hyde Park – Garden City Park Union Free School District – … School District Pub Library New Hyde ParkGarden City Park Union Free School District North Bellmore Union Free …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-1State Agencies Bulletin No. 414
… Purpose To explain the new certification process resulting from the Payroll System upgrade. Affected Employees Employees who require certification or recertification by the Office of Court … into the payroll system each payroll period, require certification by OCA before paychecks for the affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/414-employee-certification-process-unified-court-system-ucsDiNapoli: Small Businesses Generate $950 Billion in New York
… shops to start-up tech firms, small businesses account for more than half of all private-sector employment and … operations or transitioning ownership. The Fund’s lending partnership with the New York Business Development … Corp. (NYBDC) provides capital for small business loans throughout the state. As of March 31, 2015, the Fund …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-small-businesses-generate-950-billion-new-yorkRemsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… to educate nearly 160 students in grades 7-12. Audit Summary The Board and District officials did not properly …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mOpinion 89-48
… that bear on the issues discussed in the opinion. COUNTY CLERK -- Powers and Duties (custody of bonds to discharge … Lien Law, §37) LIEN LAW, §37: Bonds executed to the county clerk pursuant to Lien Law, §37 to secure payment of any … property are held in the physical custody of the county clerk and are indexed in accordance with subdivision 10 of …
https://www.osc.ny.gov/legal-opinions/opinion-89-48State Agencies Bulletin No. 1198
To provide agencies information regarding changes in the processing of Automated Interface transactions and files as a result of the SSN Decoupling project
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1198-changes-automated-interface-transaction-processing-ai-agencies-onlyDiNapoli: New York Jobs Top 9 Million, New Statewide High
… in 2014, after adding 538,000 jobs since 2009, according to a report released today by State Comptroller Thomas P. … gaining three out of four new statewide jobs from 2009 to 2014, while four upstate regions lost jobs, the report … employment, wages and labor force trends from 2009 to 2014. During that time period, New York’s addition of …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-new-york-jobs-top-9-million-new-statewide-highOpinion 92-50
… GENERAL MUNICIPAL LAW, §103: A county may not adopt a post-1953 local law to provide a price preference to local … government. Based on this pre-emption, we concluded that a post-1953 local law which provides for an award to a bidder … the New York City Charter). We further noted that such a post-1953 local law would also raise constitutional questions …
https://www.osc.ny.gov/legal-opinions/opinion-92-50Opinion 95-2
… from cable television franchise fees) PUBLIC HOUSING LAW, §52; EXECUTIVE LAW, §§818, 819: The amount billed by a cable television … municipal housing authority: ... shall be exempt from the payment of (a) any taxes or fees to the state or any …
https://www.osc.ny.gov/legal-opinions/opinion-95-2DiNapoli: Canal Corp. Must Address Gaps
… should immediately seek all available funding for infrastructure repair, make sure all inspections are getting … agreement, as allowed by law, with the state Department of Transportation to cover inspection responsibilities for all … by its provisions; Improve the process for prioritizing infrastructure maintenance; Ensure all high- and …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-canal-corp-must-address-gapsCompliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements (Follow-Up)
… including bacteria and other pathogens, which impair or impact the quality of State waters and, in turn, pose … events, which may result from heavy rainfall, snow melt, or “dry weather” events, such as blocked or broken sewer lines and power outages, untreated or …
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/compliance-sewage-pollution-right-know-act-and-monitoring-and-enforcement-state-pollutantSocial Media Use Policy
… Comptroller (OSC) manages multiple social media sites to keep New Yorkers informed about the work of the agency. … accountability and increases the understanding of how taxpayer dollars are spent. The opinions and beliefs … sites that maintain their own terms of service, terms of use, privacy policies or other rules (“TOS”) governing the …
https://www.osc.ny.gov/help/social-media-use-policyTown of Horseheads – Information Technology (2025M-109)
… IT security awareness training to staff. Although the Town Board (Board) paid $14,790 to an IT vendor for IT-related services, … to minimize potential damage and restore operations. The Board and Town officials did not: Adequately manage all …
https://www.osc.ny.gov/local-government/audits/town/2026/02/27/town-horseheads-information-technology-2025m-109DiNapoli: Former Treasurer Sentenced in Oakfield Fire Department Theft
… Former Oakfield Fire Department treasurer Samantha Hilchey was ordered to pay $16,281 in restitution at … Former Oakfield Fire Department treasurer Samantha Hilchey was ordered to pay $16281 in restitution at …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-former-treasurer-sentenced-oakfield-fire-department-theftNY State Comptroller DiNapoli: Social Media Firms Must Demonstrate They Can Protect Users
… New York State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund (Fund), today … publicly report what they are doing to enforce the terms of service by which all of their platform users must abide. The Fund has co-filed a … New York State Comptroller Thomas P DiNapoli trustee of the New York State Common Retirement Fund Fund today …
https://www.osc.ny.gov/press/releases/2018/05/ny-state-comptroller-dinapoli-social-media-firms-must-demonstrate-they-can-protect-usersComptroller DiNapoli Releases Municipal Audits
… Regional Market Authority , Town of Coeymans , Village of Green Island , Town of Petersburgh , Village of Pomona and … to finance the ensuing year’s operations. Village of Green Island – Financial Condition (Albany County) The water … York Regional Market Authority Town of Coeymans Village of Green Island Town of Petersburgh Village of Pomona and the …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits