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Opinion 89-4
… Opns St Comp No. 85-34, p 47; 23 Opns St Comp, 1967, p 841). Further, the town supervisor is the treasurer and, … is a director of the contracting entity (23 Opns St Comp 841, supra ). General Municipal Law §802(1)(a) further … the town (23 Opns St Comp, 1967, p 242; 23 Opns St Comp 841, supra ). The town has adopted a policy of requiring an …
https://www.osc.ny.gov/legal-opinions/opinion-89-4Opinion 89-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … STREETS AND HIGHWAYS -- Obstructions (cutting or removal of trees along town line highway) -- Repairs (repair and … Concerning a town highway the center line of which forms the boundary between two towns in different …
https://www.osc.ny.gov/legal-opinions/opinion-89-21Selected Management and Operations Practices (Follow-Up)
… of New York signed into law the ReCharge New York (RNY) power program as part of Chapter 60 (part CC) of the Laws of 2011 (Law). RNY power is to be allocated to businesses and not-for-profits … by 29,795, or 7.7 percent. NYPA sold scrap metal and plant equipment without appropriate controls and …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/selected-management-and-operations-practices-followPurchasing Practices at the Linden Plaza Mitchell-Lama Housing Development (Follow-Up)
… in our initial audit report Purchasing Practices at the Linden Plaza Mitchell-Lama Housing Development (Report … initial report, issued September 6, 2018, examined whether Linden Plaza was procuring goods, supplies, and services at … with approximately 47,000 total units (apartments). Linden Plaza, a Mitchell-Lama rental development in Brooklyn, …
https://www.osc.ny.gov/state-agencies/audits/2020/06/23/purchasing-practices-linden-plaza-mitchell-lama-housing-development-followPrivacy and Security of Student Data
… Objectives To determine if the State Education Department (Department) consistently follows … all laws and regulations regarding the safety and privacy of students’ data and is monitoring New York State school districts to ensure they … To determine if the State Education Department consistently follows all laws and …
https://www.osc.ny.gov/state-agencies/audits/2023/05/16/privacy-and-security-student-dataState Agencies Bulletin No. 1156
… received from CAS SFS - data no longer received Approp Ord Cd: CAS – 10-digit CAS Appropriation department string SFS - data no longer received Segr Ord Cd: CAS – 10-digit CAS Segregation department string SFS - … related to SFS should be directed to http://www.sfs.ny.gov Questions regarding this bulletin should be directed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1156-changes-payserv-chart-accounts-related-implementation-statewideNY State Comptroller Announces Appointment of Emerging Managers Director
… Loop Capital Markets, Topeka Capital Markets and Citi Institutional Client Group. Throughout his career, he …
https://www.osc.ny.gov/press/releases/2024/02/ny-state-comptroller-announces-appointment-emerging-managers-directorXIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… capital asset. OSC will use the information provided by agencies to record an ARO liability and a corresponding …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsDebt – 2022 Financial Condition Report
… The debt burden of a governmental entity creates fixed costs that … grants. New York State Ranks Second Highest in Outstanding Debt Nationwide At the end of SFY 2021-22, the State reported the following debt levels: $2 billion of constitutionally authorized, … The debt burden of a governmental entity creates fixed costs that …
https://www.osc.ny.gov/reports/finance/2022-fcr/debtColesville-Windsor Fire District – Board Oversight (2025M-74)
… operations? Audit Period January 1, 2022 – December 31, 2024. We extended the audit period back to January 1, 2019 … waste, fraud and legal non-compliance. From 2022 through 2024, budgeted appropriations averaged $50,200 and the … ensure the District’s investment program involving public money has the basic attributes of legality, safety, liquidity …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/colesville-windsor-fire-district-board-oversight-2025m-74DiNapoli Releases Annual IDA Report
… or over $4 billion, from the prior year, according to an annual report released today by State Comptroller Thomas P. … encouraging improvements in IDA procedures and reporting. Annual Report Performance of Industrial Development Agencies in New York State – 2025 Annual Report IDA Data by Region Industrial Development …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-annual-ida-reportState Comptroller DiNapoli Releases Municipal Audits
… risk of theft and waste of department resources. Town of Dayton – Audit Follow-Up (Cattaraugus County) The review … the seven audit recommendations were implemented. Town of Dayton – Audit Follow-Up (Cattaraugus County) The review …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… the Comptroller’s Office as abandoned property, as well as unclaimed funds from two actions totaling $20,050 that were …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… the issues identified in the initial audit report. NYC Department of Transportation — Street Construction-Related Permits (2020-N-6) The NYC … roadway construction permits that cover activities such as street openings, sidewalk construction and installation of …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-auditsUnclaimed Funds Survey - Feedback Received
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https://www.osc.ny.gov/unclaimed-funds/resources/unclaimed-funds-survey-feedback-receivedCensus 2020 Response Rates
New York pays more in taxes to the federal government than any other state but ranks last in what it gets back
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https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report-afr-modernization-project/contact-us-message-receivedDiNapoli Statement on His Placement Agent Ban Becoming Law
… the previous administration's wrongdoing. It was clear to me that placement agents were corrosive and unnecessary," …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-statement-his-placement-agent-ban-becoming-lawComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Village of … Mechanicville and the Ramapo Catskill Library System . “In today’s fiscal climate, budget transparency and … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Village of …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-2Comptroller DiNapoli Releases School Audits
… completed audits of the Amani Public Charter School , Holland Central School District , Mount Pleasant Central … beginning and ending balances of vacation time available. Holland Central School District – Financial Management (Erie … office completed audits of the Amani Public Charter School Holland Central School District Mount Pleasant Central School …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-school-audits