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Opinion 88-2
… A village, by local law, may establish a system of users fees to pay for garbage collection services. You ask if a … Finally, you ask whether a village may impose user fees for the collection of garbage. There is no provision in … such services by the imposition of contractual user fees (1979 Opns St Comp, No. 79-307, p 52). Unlike special …
https://www.osc.ny.gov/legal-opinions/opinion-88-2DiNapoli Releases Bond Calendar for First Quarter
… Thomas P. DiNapoli today announced a tentative schedule for the planned sale of obligations for the state, New York City, and their major public … Thomas P DiNapoli today announced a tentative schedule for the planned sale of obligations for the state New York …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-releases-bond-calendar-first-quarterNYS Comptroller Thomas P. DiNapoli Statement on Former Avon Police Chief Sentencing
… Avon Police Chief Joseph Geer for stealing federal funds: “This police chief swore to uphold the law but instead used … and he paid full restitution, amounting to over $6,000. My thanks to U.S. Attorney DiGiacomo and the FBI for … Division of Investigations, 8th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2025/06/nys-comptroller-thomas-p-dinapoli-statement-former-avon-police-chief-sentencingOpinion 91-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … 202(5), 209; VILLAGE LAW, §14-1436: A town, on behalf of a town sewer district, may contract with a county to … Whether the town on behalf of the town district and the county on behalf of the county …
https://www.osc.ny.gov/legal-opinions/opinion-91-24Website Accessibility
… This Website complies with the Accessibility of Web-Based Information and Applications , published by the … any questions or concerns about the accessibility of our Website, please send an email to [email protected] … This Website complies with the Accessibility of WebBased …
https://www.osc.ny.gov/help/website-accessibilityCity of Troy – Budget Review (B22-5-7)
… for the years ending December 31, 1993, 1994 and 1995. New York State Local Finance Law requires all municipalities … New York Office of the State Comptroller City of Troy Budget …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-troy-budget-review-b22-5-7XI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management
… Helpdesk. CONTRACT STATUS Agencies and vendors should use Open Book New York and the New York State VendRep System to … on the Electronic Documents Submission System (EDSS) . Open Book New York provides the public with access to data … information. Agencies and vendors are encouraged to use Open Book New York and the New York State VendRep System …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2-overviewState Comptroller DiNapoli Releases State Audits and Examinations
… Transportation Authority (Centro): Compliance With Payment Card Industry (PCI) Standards (2016-S-31) Auditors reviewed … by tracking and documenting broader complaints about more global issues, such as inadequate infrastructure or poor …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-state-audits-and-examinationsOpinion 96-17
… that it is significantly devoted to the technical training of the firefighters who would attend. A fire … the course provides, to a significant extent, technical training relevant to the duties of the firefighters who would … the board of commissioners determines it to be a "bonafide training school"; (2) may a fire district, pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-96-17Far Rockaway Pre-School Provider "Investor" Pleads Guilty in Theft of Education Funds Intended for Special Needs Students
… New York State Comptroller Thomas P. DiNapoli and Queens District Attorney Richard A. Brown today announced … in a scheme that stole millions of dollars in city and state funding between 2005 and 2012 – money that was intended for special needs students … State Comptroller Thomas P DiNapoli and Queens District Attorney Richard A Brown announced that a …
https://www.osc.ny.gov/press/releases/2017/04/far-rockaway-pre-school-provider-investor-pleads-guilty-theft-education-funds-intended-special-needsRegulation for Scheduling, Adjourning and Conduct of Administrative Hearings
… §317.1 Background Whereas, Sections 74 and 374 of the Retirement and Social Security Law direct that the Comptroller, upon timely receipt of a written demand, shall hold a hearing to review and … in such manner as to protect equally the interests of the applicant and of the retirement system, it being the …
https://www.osc.ny.gov/retirement/members/regulation-for-hearingsCity of Mechanicville – Records and Reports (2012M-162)
… are accurate, maintained timely, and contain sufficient detail to support cash and other general ledger balances. …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/city-mechanicville-records-and-reports-2012m-162Accounts Payable Advisory No. 30
… SFS, Business Units are advised of new procedures required when submitting a request for payment based on an award or a …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/30-claims-awards-judgments-and-settlement-agreementsMinority- and Women-Owned Business Enterprises (MWBEs)
… State Comptroller Thomas P. DiNapoli is committed to advancing minority- and women-owned businesses by: … Apply Online on the Empire State Development website. Do Business with New York State New York State offers many … to do business with the State’s Common Retirement Fund. Learn More Get Help The Division of Minority and Women’s …
https://www.osc.ny.gov/state-vendors/resources/minority-and-women-owned-business-enterprises-mwbesWarsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
… of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial … Cry-Res Corporation (Company). The Company provides services for the Village of Warsaw in Wyoming County and fire protection services to residents outside the Village pursuant to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financialCUNY Bulletin No. CU-392
… salary is greater than or equal to ‘Last 1 year step’ (Max) If the increment code is 0103 and the salary is greater than or equal to ‘Last 1 year step’ (Max) If the increment code is 1105 and the salary is not equal to ‘Last 1 year step’ (Max) If the increment code is 1103 and the salary is not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-392-january-2010-increments-cuny-professional-staff-congressTown of Elmira Fire District No. 1 – Long-Term Planning (2025M-51)
… [read complete report – pdf] Audit Objective Did Town of Elmira Fire District No. 1 (District) officials … as of December 31, 2024. Audit Summary District officials did not establish or adopt up-to-date long-term capital and financial plans. As a result, the Board did not convey long-term goals to taxpayers, residents and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/town-elmira-fire-district-no-1-long-term-planning-2025m-51City of Yonkers - Budget Review (B19-6-5)
… is $645.3 million for appropriations, which has a budget gap of at least $17.6 million for pending additional State … at year end, the District could have a $7.8 million budget gap. The District’s budget request includes a $4.2 million … $17.6 million in additional State aid, close the budget gap and amend the proposed budget as necessary. Develop a …
https://www.osc.ny.gov/local-government/audits/city/2019/05/17/city-yonkers-budget-review-b19-6-5Monroe-Woodbury Central School District – Budget Review (B6-13-6)
… whether the significant revenue and expenditure estimates in the District’s proposed budget for the 2013-14 fiscal year … totaling $6 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2003. Local … we found the significant revenue and expenditure estimates in the District’s proposed budget to be reasonable. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/12/monroe-woodbury-central-school-district-budget-review-b6-13-6East Moriches Union Free School District -- Budget Review (B17-7-4)
… The East Moriches Union Free School District is located in Suffolk County. Pursuant to Chapter 354 of the Laws of … to exceed $2 million to liquidate the accumulated deficit in the District's general fund as of June 30, 2006. New York State Local Finance Law Section 10.10 requires municipalities and school …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/05/east-moriches-union-free-school-district-budget-review-b17-7-4