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Opinion 99-13
… unheated and seasonal) -- Rates (requirements for building permit fees) TOWN LAW, §§130(1), 138, 261; EXECUTIVE LAW, §381: Town permit fees must bear a direct relation to the costs of issuing the permit and inspecting or enforcing the permitted activity, … Whether a town may impose a higher building permit fee for structures that would have no heat and are …
https://www.osc.ny.gov/legal-opinions/opinion-99-13State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … still needed to be reviewed and, if warranted, recovered. New York State Health Insurance Program: Empire BlueCross … steps and techniques that result in additional recoveries. New York State Liquor Authority (SLA): Statewide Compliance …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-auditsOpinion 2004-4
… Article 18 of the General Municipal Law (§§800 et seq .) contains provisions of law that relate to conflicts of …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4Special 25-Year Plan for Nassau County Probation Department Peace Officers (Sections 89-s and 603(o))
… for members about 25 year plan for Nassau County peace officers who serve in the Nassau County Probation Dept …
https://www.osc.ny.gov/retirement/publications/special-25-year-plan-nassau-county-probation-department-peace-officers-sections-89-s-and-603oSpecial Plan for Monroe County Deputy Sheriffs (Jailors) and Deputy Sheriffs (Court Security) (Sections 89-n and 603 (j))
… Deputy Sher Jailors and Deputy Sher Court Security Plan for PFRS Tier 1 2 4 5 6 some Tier 3 members Sections 89n and …
https://www.osc.ny.gov/retirement/publications/special-plan-monroe-county-deputy-sheriffs-jailors-and-deputy-sheriffs-court-security-sections-89-nCincinnatus Fire Department – Financial Management (2025M-91)
… treasurers and membership ensure that financial activities were properly recorded and supported and that … 2024 Understanding the Audit Area Ensuring that financial activities are properly recorded, supported with … membership did not ensure the Department’s financial activities were properly recorded and supported with …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/20/cincinnatus-fire-department-financial-management-2025m-91DiNapoli: CDTA Overtime Expenses and Ridership Growing
… The Capital District Transportation Authority’s (CDTA) reported overtime payments … fulfills its mission effectively.” CDTA provides regional transportation services including regular bus service, … electric buses. CDTA is one of four upstate regional transportation authorities, ranking third in terms of total …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-cdta-overtime-expenses-and-ridership-growingII.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… statements consist of the following: Statement of Net Position (reporting government-wide) Statement of … the Balance Sheet – Governmental Funds to the Statement of Net Position Statement of Revenues, Expenditures, and Changes … Funds to the Statement of Activities Statement of Net Position – Proprietary Funds (emphasizing major …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsState Agencies Bulletin No. 1909
… Leave With Pay or Leave of Absence with an Action/Reason code of Leave of Absence/WDL (WC Dis Lv) or Leave of Absence/WPS (WC 60% SUP) on the payment effective dates of 03/25/2021 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1909-april-2021-increase-hazardous-duty-pay-arbitration-eligible-bu01State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Announces Municipal Audits
… totaling $6.9 million in town-exempt assessed value lacked one or more required supporting documents to determine … policy or create comprehensive multiyear financial and capital plans. From Dec. 31, 2014 through Dec. 31, 2017, … fund balance increased by $50,007 (24 percent). Find out how your government money is spent at Open Book New York. …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-announces-municipal-auditsState Authority Contracts on Open Book NY
… of State authority contracts is displayed on Open Book NY. Approved Eligible Contracts Filed Exempt Contracts … eligible State authority contracts are displayed on Open Book New York. By comparison, the Comptroller is required to … Act, fewer State authority contracts are reported on Open Book New York in comparison to State agency contracts. In …
https://www.osc.ny.gov/public-authorities/state-authority-contracts-open-book-nyComptroller DiNapoli Releases Municipal Audits
… office completed audits of the City of Johnstown , North Patchogue Fire District , Town of Rosendale and the Town of … the mayor before being submitted to the treasurer. North Patchogue Fire District – Fuel Inventory and Cash … his office completed audits of the City of Johnstown North Patchogue Fire District Town of Rosendale and the Town of …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Growth in Local Sales Tax Collections Slowed in 2024
… Local government sales tax collections in New York state totaled $23.4 billion in calendar year 2024, an increase of 1.6% or $376 million … annual growth seen since the COVID-19 pandemic decline in 2020, and was less than half of the average pre-pandemic … Local government sales tax collections in New York state totaled …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-growth-local-sales-tax-collections-slowed-2024Comptroller DiNapoli Releases School Audits
… Central School District , Lyons Central School District , Pearl River Union Free School District and the Valhalla Union … whether existing balances are appropriate and necessary. Pearl River Union Free School District – Competitive … Central School District Lyons Central School District Pearl River Union Free School District and the Valhalla Union …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-2Opinion 88-69
… emergency medical treatment or transporting sick or injured persons found within the boundaries of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-69Former Captain of Town of Moriah Ambulance Squad Arrested for Allegedly Stealing Over $14k
… Acting Essex County District Attorney Michael P. Langey, and New York State Police Superintendent Steven G. James … DiNapoli . “My thanks to Acting District Attorney Langey and the State Police for their continued partnership in … the Town of Moriah Ambulance Squad by disregarding the law and allegedly stealing funds he was not entitled to. We will …
https://www.osc.ny.gov/press/releases/2025/09/former-captain-town-moriah-ambulance-squad-arrested-allegedly-stealing-over-14kTown of White Creek – Board Oversight of Financial Activities (2013M-64)
… adequate oversight of the Town’s financial activities for the period January 1, 2011, to September 30, 2012. … The Town of White Creek is located in Washington County and has a population of approximately 3,400. The Town is … were unaware of the inadequate condition of the Town’s accounting records. The Supervisor did not adequately oversee …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64Village of Deposit – Fiscal Monitoring and Selected Financial Operations (2013M-205)
… 18, 2013. Background The Village of Deposit is located in Delaware County and has a population of 1,663. The Village … complete and accurate reports from the Clerk-Treasurer. In fact, we found several material errors in the maintenance of the accounting records and related …
https://www.osc.ny.gov/local-government/audits/village/2013/12/13/village-deposit-fiscal-monitoring-and-selected-financial-operations-2013m-205Town of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… 30, 2012. Background The Town of Lyonsdale is located in Lewis County. The Town is governed by an elected … of the Town’s highway town-wide fund has declined in recent years from a balance of $88,293 at the beginning of … balance of $12,600 at the end of 2012. This decline in fund balance was caused by the Board not adopting …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventory