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Opinion 88-13
… officer and stockholder of more than 5% of the outstanding stock of an insurance agency would have a prohibited conflict … is the vice-president and holder of 19.7% of the voting stock of an insurance company which provides insurance … provides an exception for interests arising as a result of stock ownership or control if less than 5% of the outstanding …
https://www.osc.ny.gov/legal-opinions/opinion-88-13Comptroller DiNapoli Statement in Response to President Trump’s Withdrawal From the Paris Agreement
… "President Trump’s decision to walk away from the Paris Agreement is a mistake, is bad policy and relegates the United States to the sidelines of the global response to climate change. "The creation of a lower carbon future is … President Trumps decision to walk away from the Paris Agreement is a mistake is bad …
https://www.osc.ny.gov/press/releases/2017/06/comptroller-dinapoli-statement-response-president-trumps-withdrawal-paris-agreementVillage of Horseheads – Collections (2023M-169)
… did not properly record or deposit all collections in a timely manner. Officials did not reconcile departmental … records and reports. The last audit was conducted in 2018. The Comptroller’s Office commenced a separate … into the possible misappropriation of Village funds. In August 2023, the Assistant Clerk was arrested on the …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169Town of Java – Tax Collection Remittance (P1-24-21)
… were not provided to finance Town and County operations in a timely manner. The Tax Collector did not remit taxes … action. Appendix B includes our comment on an issue raised in the Supervisor’s response. …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21Opinion 90-35
… This opinion represents the views of the Office of the State Comptroller at the time it was … Concerning what monetary threshold applies to the purchase of fuel oil by a fire district …
https://www.osc.ny.gov/legal-opinions/opinion-90-35Opinion 88-8
… servicing district vehicles) -- Exceptions (abstention from voting not an exception) GENERAL MUNICIPAL LAW, … in General Municipal Law, §802 apply. Abstention from voting on matters relating to the contracts between the … stockholder of the automotive dealership and abstains from voting with respect to any matters relating to the …
https://www.osc.ny.gov/legal-opinions/opinion-88-8Selected Aspects of Central Office Disbursements From the Tuition and Fees Refund Bank Account
… tuition and fees (e.g., due to out-of-pocket payments; withdrawal from classes; or tuition covered by other sources, … as out-of-state or out-of-country addresses and/or lengthy time lapses from the date the refund was identified to the …
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
… New York State Comptroller Thomas P. DiNapoli today announced his … State Comptroller DiNapoli announced completed audits of the …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… fuel operations, billing errors occurred and the potential for inappropriate use of town fuel to occur and go undetected … The superintendent did not properly monitor and account for the millings inventory or unscreened millings sales. As a … a result, 483 tons of unscreened millings that were sold for $929 should have been sold for $9,875 based on average …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Audit Reveals Hiring and Budgeting Problems in Brentwood School District
… A pattern of poor budgeting led the Brentwood Union Free School District to accumulate … today by New York State Comptroller Thomas P. DiNapoli. The audit also identified several personnel actions that ignored district policy, most notably in the search for a new superintendent. “This audit revealed …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-audit-reveals-hiring-and-budgeting-problems-brentwood-school-districtState Comptroller DiNapoli Releases Municipal Audits
… today announced the following local government audits were issued. Brasher-Winthrop Consolidated Fire District – … made during the audit period and found that they were for proper district purposes. City of Dunkirk – Billing … adequate oversight to ensure that financial activities were properly recorded and reported. They did not properly …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Youth in NYC Face Double Digit Unemployment Rate
… may weaken their job prospects even more. These trends are very concerning, and the city needs to continue to prioritize …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-youth-nyc-face-double-digit-unemployment-rateVillage of Manlius – Financial Reports (2025M-89)
… [read complete report – pdf] Audit Objective Did the Village Board of Trustees … Comptroller (OSC)? Audit Period June 1, 2023 – March 31, 2025. We extended our audit period to review the filing … and residents. The Board did not: Receive monthly budget status reports, a balance sheet or trial balance …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-manlius-financial-reports-2025m-89Controls Over the Empire State Supportive Housing Initiative
… units of supportive housing each year. Proposals should address the needs of the various populations to be served by … ESSHI contracts contains a work plan detailing the provider’s objectives as well as the housing-related support … Further, in-home visits allow the opportunity for the provider to see the resident’s living environment. From the …
https://www.osc.ny.gov/state-agencies/audits/2023/12/21/controls-over-empire-state-supportive-housing-initiativeComptroller DiNapoli Releases School District Audits
… not seek competition for professional services from three of the 10 professional service providers reviewed. Auditors … (Oswego County) Auditors found that district officials need to improve the separation payment procedures. Auditors … and Madison County) Auditors determined that officials need to improve internal controls over Future Farmers of …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-1XIX.1.C PCIP Changes to Federal Grants – XIX. Project Costing (PCIP)
… projects will no longer be established under the NYS01 Project Costing Business Unit (PCBU). Rather, federally … with the Owner Agency’s Business Unit (e.g., OGS01). The Project ID will no longer represent the grant award number, … (and Federal Grant Award) is then associated to the Project ID in SFS. Individual Project IDs and Activity IDs …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1c-pcip-changes-federal-grantsOpinion 92-24
… threshold requirements of General Construction Law, §60 and Public Officers Law, §70-a, because it is mailed as third class matter and does not have a paid subscription, may not be designated … is published in the town, mailed as third class matter and does not have a paid subscription. If not, you also ask …
https://www.osc.ny.gov/legal-opinions/opinion-92-24DiNapoli: Report Finds Mixed Job Picture in Upstate NY
… Upstate New York lags behind downstate New York and the nation in job growth since the Great … P. DiNapoli. Since June 2009, total employment in upstate New York rose by 0.3 percent compared to 2.2 percent in the … Upstate New York lags behind downstate New York and the nation in job …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-report-finds-mixed-job-picture-upstate-nyDiNapoli: Surge in Tourism Bolsters NYC Hotel Industry
… The number of hotel rooms in New York City increased by 48 … jobs increased by 29 percent, according to a report issued today by State Comptroller Thomas P. DiNapoli. "The hotel … The number of hotel rooms in New York City increased by 48 percent between 2006 and …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-surge-tourism-bolsters-nyc-hotel-industryState Ends 2015-16 Fiscal Year with Strong Cash Position Largely From Temporary Resources
… largely because of legal settlements and personal income tax (PIT) collections, according to a report released today by State Comptroller Thomas P. … over the past two years,” DiNapoli said. “As personal income tax collections in April of 2015 drove higher … largely because of legal settlements and personal income tax collections according to a report State …
https://www.osc.ny.gov/press/releases/2016/05/state-ends-2015-16-fiscal-year-strong-cash-position-largely-temporary-resources