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State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … on the 2016-17 fiscal year overtime costs. For access to state and local government spending and 50,000 state …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1198
… Purpose To provide agencies information regarding changes in the processing of Automated Interface transactions and … 12:00 noon on Friday, November 9, 2012 will be processed in accordance with the changes described in this Bulletin. Background OSC is converting from using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1198-changes-automated-interface-transaction-processing-ai-agencies-onlyOpinion 92-50
… be awarded to a local vendor or contractor whose bid price is no more than 10% higher than the non-local lowest … the charter. You state that the purpose of this amendment is to stimulate the local economy. In 1991 Opns St Comp No. … percentage of local residents, even though that bidder is not the lowest responsible bidder. We confirmed our …
https://www.osc.ny.gov/legal-opinions/opinion-92-50DiNapoli: New York Jobs Top 9 Million, New Statewide High
… New York reached its highest employment level ever of more … steady gains. Job growth was uneven across the state, with New York City gaining three out of four new statewide jobs …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-new-york-jobs-top-9-million-new-statewide-highDiNapoli: Canal Corp. Must Address Gaps
… The New York State Canal Corporation has not performed inspections as … of waterways, according to an audit released today by State Comptroller Thomas P. DiNapoli. “There are significant …
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)
… Department and local health department within 2 hours of discovery and to notify the public and affected and adjoining municipalities within 4 hours of discovery. To ensure appropriate notification, the Department …
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/compliance-sewage-pollution-right-know-act-and-monitoring-and-enforcement-state-pollutantOpinion 95-2
… designated billing item. Initially, we note that for purposes of this opinion, we have assumed that the … agency. Public Housing Law, §52(1) sets forth an exemption for municipal housing authorities from certain taxes and fees … is personally entitled to such fees as compensation for services rendered or performed by him in his official …
https://www.osc.ny.gov/legal-opinions/opinion-95-2State Agencies Bulletin No. 414
… OCA_RECERTIFICATION_DATES has been developed to provide a list of all employees whose Recertification Date will expire …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/414-employee-certification-process-unified-court-system-ucsOpinion 89-48
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-89-48Remsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mSocial Media Use Policy
… may be subject to the TOS of the host site when you visit a social media site. Information (photos, videos, messages, … the health or safety of any person. Content that violates a legal ownership interest of any other party or is in violation of personal privacy, copyright or trademark …
https://www.osc.ny.gov/help/social-media-use-policyOpinion 89-35
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … supervisor in fiscal matters, however, the courts in this State have generally referred to the supervisor as the … to be adhered to for each type of investment, an approved list of trading partners with investment limits and a …
https://www.osc.ny.gov/legal-opinions/opinion-89-35Comptroller DiNapoli & A.G Schneiderman Announce Sentencing of Former Met Council Director
… Or file a complaint online at [email protected].ny.us ; or mail a complaint to: Office of the State … of Investigations, 110 State Street, 14th floor, Albany, NY 12236. … David Cohen former executive director of the …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-ag-schneiderman-announce-sentencing-former-met-council-directorOpinion 89-47
… section 172-d provides the requisite statutory authority for the dissolution of the two fire protection districts and … same time as town taxes. Section 181 makes no provision for the allocation of any costs, including those for debt service, between the original area of the fire …
https://www.osc.ny.gov/legal-opinions/opinion-89-47Town of Brunswick – Justice Court (2017M-285)
… Purpose of Audit The purpose of our audit was to determine whether Court transactions were accounted for … by an elected five-member Town Board. Collections reported to the Justice Court Fund during our audit period totaled …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/04/town-brunswick-justice-court-2017m-285Village of Milford – Board Oversight (2018M-25)
… adequate oversight of the Clerk-Treasurer’s duties for the period June 1, 2016 through October 16, 2017. … three-member Village Board. Budgeted appropriations for the 2017-18 fiscal year total $407,115. Key Findings …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-milford-board-oversight-2018m-25Mount Sinai Union Free School District - Financial Condition Management (2018M-34)
… generated operating surpluses each year, which resulted in appropriated fund balance not being used and total fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/mount-sinai-union-free-school-district-financial-condition-managementTown of Niagara – Justice Court (2015M-218)
… of our audit was to examine the Court’s financial activity for the period January 1, 2014 through July 29, 2015. … The Town of Niagara is located in Niagara County and has a population of approximately 8,400. The Town is … Key Recommendations Adopt a policy and develop procedures for the enforcement of collections of fines and fees. Request …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-niagara-justice-court-2015m-218Town of Ashford – Water District (2015M-343)
… through October 6, 2015. Background The Town of Ashford is located in Cattaraugus County. The Town, which has approximately 2,100 residents, is governed by an elected five-member Town Board. General … a detailed project plan to ensure that the water project is completed in a timely manner. Review water rates to ensure …
https://www.osc.ny.gov/local-government/audits/district/2016/03/25/town-ashford-water-district-2015m-343Hartford Central School District – Cafeteria Collections (2018M-10)
… Purpose of Audit The purpose of our audit was to determine whether cafeteria collections were properly … The Board did not adopt policies and procedures relating to cafeteria collections. Cafeteria collections totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/hartford-central-school-district-cafeteria-collections-2018m-10