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Village of Whitney Point – Cash Disbursements (2013M-69)
… budget for the 2012-13 fiscal year was $1.22 million. Key Findings The Mayor and the Board did not conduct a … of the Clerk-Treasurer’s records for the 2011 fiscal year. Key Recommendations Perform an audit of all claims presented …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69Cambria Housing Authority – Financial Management (2015M-316)
… Purpose of Audit The purpose of our audit was to determine if … Tenant files did not contain documentation indicating how the Authority calculated rental amounts. The Authority … invoices or receipts. Maintain adequate documentation of how each tenant’s rent in calculated. Annually recertify each …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/12/cambria-housing-authority-financial-management-2015m-316Millbrook Central School District – Information Technology – User Accounts (2021M-48)
… Officials did not establish adequate controls over the District’s user accounts to prevent unauthorized use, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/millbrook-central-school-district-information-technology-user-accountsWestfield, Town of – Financial Management (2013M-389)
… the highway town-wide and highway town-outside-village funds based on personal service costs. Account for all sales and use tax revenues in the town-outside-village funds until real property taxes in those funds are reduced to zero, in accordance with statute. … The …
https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389Jefferson Central School District – Fund Balances (2015M-236)
… for the 2015-16 fiscal year total $6.4 million. Key Findings Reserve balances accumulated to significant … to the amounts necessary for their stated purposes. Key Recommendations Establish formal spending levels and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… to determine if controls over the District’s cash receipts and nonpayroll disbursements were adequate for the period … District is located in the Towns of Canton, DeKalb, Hermon and Russell in St. Lawrence County. The District, which … $9.2 million. Key Findings District officials and employees did not always comply with the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35Piseco Common School District – Authorized Investments (2023M-172)
… did not adhere to the District’s investment policy and invested $35,000 in an investment account that is not … Key Recommendations Consult with the District’s attorney and consider market conditions to place unauthorized … investment program - legality, safety, liquidity and yield - when investing available funds. Review the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/piseco-common-school-district-authorized-investments-2023m-172Accounts Payable Advisory No. 22
… Voucher Guidance: All Business Units that purchase goods and/or services on an agency contract or Master Contract … a purchase order or voucher provides accurate year-to-date and life-to-date expenditure information. This facilitates public accountability and provides useful information to contracting agencies and …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/22-referencing-contract-numberState Comptroller DiNapoli Statement on 2025 State of the City Address
… said. “The new proposals must be carefully managed and monitored to ensure they benefit the New Yorkers they are meant to serve and be sustainably funded and efficiently delivered. The city should also leverage …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-2025-state-city-addressCUNY Bulletin No. CU-387
… Purpose To provide agencies with information for the manual processing of the salary increases. Affected Employees CUNY employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-387-salary-increases-cuny-employees-international-allianceOpinion 96-1
… FIRE DISTRICTS -- Powers and Duties (purchase of real property - need for State Comptroller approval in Adirondack … Comptroller approval in Adirondack fire district) REAL PROPERTY -- Purchase (need for State Comptroller approval in … If the moneys necessary to fund the purchase of real property by a fire district are to be provided from a capital …
https://www.osc.ny.gov/legal-opinions/opinion-96-1Opinion 2000-19
… tax monies to facilitate access to its meeting room and offices by disabled members of the association through … provide transportation to the association meeting room and office area, and would be made accessible to disabled members of the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-19DiNapoli Op-Ed: New York Should Opt Into Public Financing of Elections
… The Albany Times Union today, urging the state Legislature to pass comprehensive campaign finance reform in New York, … government groups that had spent decades fighting for this change were outraged and encouraged me to reject it. In the … Board of Elections for making thoughtful suggestions on how to make a new public finance system viable: officials …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-op-ed-new-york-should-opt-public-financing-electionsOpinion 2004-6
… LAW §1-102(1); STATE CONSTITUTION, ARTICLE VIII, §1; ARTS AND CULTURAL AFFAIRS LAW §57.07: A village may not permit an … a contract with the historical society pursuant to Arts and Cultural Affairs Law §57.07(2) and, as consideration under the contract, permit the …
https://www.osc.ny.gov/legal-opinions/opinion-2004-6Opinion 88-47
… You ask whether a six-year statute of limitations would bar the enforcement of outstanding village tax liens for 1966 … Harbor … Whether a sixyear statute of limitations would bar the enforcement of outstanding village tax liens for 1966 …
https://www.osc.ny.gov/legal-opinions/opinion-88-47DiNapoli Analyzes Post-Pandemic Tourism Across NYS
… DiNapoli said. “New York is welcoming back tourists in big numbers after the pandemic, but the recovery is uneven, …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-analyzes-post-pandemic-tourism-across-nysDiNapoli Releases Annual IDA Report
… Thomas P. DiNapoli. “Recent increases in property values and construction costs have contributed to rising IDA project … communities they serve through support to local businesses and job growth, but local officials and other stakeholders should closely monitor the costs and …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-annual-ida-reportState Agencies Bulletin No. 1948
… the 04/01/2021 NYSCOPBA Salary Schedule. OSC Actions After payroll processing for Administration Pay Period 14L and … Increase to 25 Year Longevity Pay when they return to the payroll. If the effective date of the return from leave … Leave) Eligible employees who are Inactive or have a Payroll Status of Leave of Absence not related to a Workers’ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1948-october-2021-increase-25-year-longevity-step-arbitration-eligible-bu01State Agencies Bulletin No. 1746
… currently active, hired or rehired on or after the 2019 payment effective date (listed below) should receive the … dates and check dates: Pay Cycle/Pay Period Type 2019 Payment Effective Date Check Date Administration 4 Lag … following employees in a Lifeguard title on or after the payment effective date are eligible to receive the increase: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1746-april-2019-lifeguard-2-salary-increase-state-university-professionalAugust 1999: New York State Environmental Facilities Corporation State Revolving Loan Funds
… Issued To: County, City, Town and Village Chief Fiscal Officers Since 1990 the New York … loan fund, has provided over 330 local governments and public authorities nearly $5 billion in long and short term loans to finance eligible clean water and …
https://www.osc.ny.gov/local-government/publications/august-1999-new-york-state-environmental-facilities-corporation-state-revolving-loan-funds