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DiNapoli Announces Latest Fiscal Stress Scores With Analysis of 10 Years of Fiscal Monitoring System Data
… A total of 14 local governments in New York State ended their fiscal … ago, State Comptroller Thomas P. DiNapoli announced today. Of the 14, nine were announced today. These determinations … stress in fiscal year 2022 was largely due to the infusion of aid from the American Rescue Plan Act and sales tax …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-latest-fiscal-stress-scores-analysis-10-years-fiscal-monitoring-system-dataOpinion 2000-3
… (or, if different, the costs to the typical one or two family home), as stated in the notice of public hearing, is … prior approval of the State Comptroller. February 28, 2000 Norman W. Seiter, Jr., Esq., Town Attorney Town of Scriba 1 … because the cost to the typical property or one or two family home is not above the average cost threshold, a …
https://www.osc.ny.gov/legal-opinions/opinion-2000-3Contract Submission System (CSS)
… System (CSS) to securely submit contracts and contract amendments for prior approval or filing (as required by the … System CSS to securely submit contracts and contract amendments for prior approval or filing …
https://www.osc.ny.gov/state-agencies/contracts/contract-submission-system-cssOpinion 90-64
… REFERENDUM -- Permissive (need for when issuing bonds to finance improvement to park district); (need for when … to improve park district) TOWN LAW, §202-b; LOCAL FINANCE LAW, §35.00: The determination to increase or improve … A bond resolution authorizing the issuance of bonds to finance an improvement to a town park district is not subject …
https://www.osc.ny.gov/legal-opinions/opinion-90-64Opinion 91-4
… , 308 NY 248). As suggested in your letter, after the formation of the joint fire district, the village must still …
https://www.osc.ny.gov/legal-opinions/opinion-91-4XI.4.D Indirect Cost Allocations – XI. Procurement and Contract Management
… program or objective and, therefore, cannot be identified to only a specific contract. Such costs are generally … time, space, units of service or percentage of funding. To avoid any potential misunderstanding, each grant contract … or private) indirect costs must be properly allocated to all such programs. The State will only reimburse its fair …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4d-indirect-cost-allocationsCity of Lackawanna – Network Management and Internal Controls (2021M-215)
… controls to safeguard the network against unauthorized access or disruption. Key Findings City officials did not … controls to safeguard the network against unauthorized access or disruption. City officials did not regularly … written policies and procedures for managing network access and disable unnecessary network user accounts. Provide …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-network-management-and-internal-controls-2021m-215Earnings – Enhanced Reporting
… Certain types of member earnings may or may not be pensionable and there may be limits to what can count toward a members pension …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/earningsWhat Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process
… Basically, a claim is a demand presented for the payment of money due for goods that have been delivered … Basically a claim is a demand presented for the payment of money due for goods that …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claimConclusion – Travel and Conference Expense Management
… The lack of effective controls over travel and conference expenses will create an opportunity for … the risk of abuse (or fraud) occurring in travel and conference expenses. Managers should also be familiar with the requirements imposed by law on travel and conference expenses. Some of the more significant types of …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conclusionOpinion 94-29
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … indigent spouse in appeals from Family Court order) CIVIL PRACTICE LAW AND RULES, §8022; FAMILY COURT ACT, §1118: The … advance. (b) The clerks of the appellate divisions of the supreme court and the clerk of the court of appeals are …
https://www.osc.ny.gov/legal-opinions/opinion-94-29Opinion 90-39
… DISTRICTS -- Taxes (imposition of special tax or user fee) LOCAL LAWS -- Fees (imposition on behalf of fire district) -- … special tax or user fee on behalf of a fire district) TOWN LAW, §181(1); MUNICIPAL HOME RULE LAW, … to section 181 of the Town Law. As to whether a town, by local law, may impose a "special tax" on behalf of a fire …
https://www.osc.ny.gov/legal-opinions/opinion-90-39DiNapoli: State Needs to Help Addiction Support Providers Better Prepare for Emergencies
… Some addiction treatment programs may not be adequately prepared in an emergency to … of nearly 400 certified providers that offer vital programs to thousands of New Yorkers battling substance use … should work to improve its oversight over its providers’ programs to ensure gaps in potentially life-saving care do …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-needs-help-addiction-support-providers-better-prepare-emergenciesOpinion 89-6
… -- Distribution of (fines imposed by a court of record) JUDICIARY LAW, §§791, 796; PENAL LAW, §190.60: A fine imposed … should remain with the locality. Article 20 of the Judiciary Law (§§790, et seq .) governs the collection of … the collection of a fine has been "otherwise made by law" (Judiciary Law, §796). Our research has determined that the …
https://www.osc.ny.gov/legal-opinions/opinion-89-6Oxford Academy and Central School District – Lead Testing and Reporting (S9-25-12)
… complete report – pdf] Audit Objective Did Oxford Academy and Central School District (District) officials identify, … for sampling or exemption as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 173 of the 310 (56 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/oxford-academy-and-central-school-district-lead-testing-and-reporting-s9East Bloomfield Central School District – Lead Testing and Reporting (S9-25-10)
… School District (District) officials identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 … Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/east-bloomfield-central-school-district-lead-testing-and-reporting-s9-25Fredonia Central School District – Lead Testing and Reporting (S9-25-6)
… and beyond. 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and Boards … within 90 days, pursuant to Section 35 of the New York State General Municipal Law, Section 2116-a (3)(c) of the New York State Education Law and Section 170.12 of the Regulations of …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/15/fredonia-central-school-district-lead-testing-and-reporting-s9-25-6Opinion 89-2
… authorized, under such rules and regulations as the [state hospital review and planning] council may authorize, to enter … or other health related facilities having or utilizing hospital services or facilities or voluntary ambulance … Approval Memo, L 1977, ch 897). The term "municipal hospital" is not defined for purposes of General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-89-2DiNapoli: Agricultural Activity Brings $37.6 Billion Into New York’s Economy
… president of the New York Farm Bureau. “This in-depth look highlights the dedication of farmers, the diversity of … New Farmers Grant Fund to encourage young people to take up farming with grants for equipment purchases, supplies or …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-agricultural-activity-brings-376-billion-new-yorks-economyDiNapoli: Local Sales Tax Collections Up 7% in First Quarter
… period last year, according to a report released today by State Comptroller Thomas P. DiNapoli. “Sales tax … threemonth period last year according to a report released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-local-sales-tax-collections-7-percent-first-quarter