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Operational Advisory No. 9
… Year Escheatment Guidance : Guidance: State checks issued in calendar year 2023 will be escheated according to the …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/9-current-year-escheatmentTips to Help You Keep Your Money
… Learn how to keep your financial accounts and records in order …
https://www.osc.ny.gov/unclaimed-funds/claimants/tips-help-you-keep-your-moneyAccounts Payable Advisory No. 57
… preparing a voucher Guidance: When preparing a voucher in the Statewide Financial System (SFS), agencies should … submit the voucher into workflow or to OSC for approval. In these cases, the SFS will create a match exception for the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/57-selecting-correct-vendor-idMeridale Fire Department and Emergency Squad - Cash Receipts and Disbursements (2018M-203)
… officials established adequate controls over cash receipts and disbursements. Key Findings Cash receipt and disbursement duties were not adequately segregated and mitigating controls were not implemented. Fundraising … officials established adequate controls over cash receipts and disbursements …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/01/04/meridale-fire-department-and-emergency-squad-cash-receipts-andAudits of Local Governments & Schools
… and other audit responsibilities, see Required Audits . For audits older than 2013, contact us at [email protected] . For audits of State and NYC agencies and public authorities, see Audits . …
https://www.osc.ny.gov/local-government/auditsOpinion 96 - 14
… the contract or approve payments thereunder; (b) audit bills or claims under the contract; or (c) appoint an officer … of audit, properly itemized and verified or certified bills for materials, supplies or services furnished to the … at each of its regular meetings, together with the bills supporting the expenditures, for audit and the board …
https://www.osc.ny.gov/legal-opinions/opinion-96-14Opinion 91-2
… determining conflicts of interest) NEW YORK CONSTITUTION, ARTICLE X, §5; GENERAL MUNICIPAL LAW, §§800(3), 801; RACING, … Law"], §502[1]; General Construction Law, §65[b][3]). Article X, §5 of the State Constitution vests in the … Court further declared that: Under the plain language of article X, the State Comptroller is granted the discretionary …
https://www.osc.ny.gov/legal-opinions/opinion-91-2Opinion 90-41
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … may, by resolution, determine to construct the whole or any part of the sewerage system at the expense of the … board, by resolution, to determine to construct the whole or part of a sewerage system at the joint expense of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-41Opinion 2007-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY -- … copy of the audit report in the form prescribed by the State Comptroller must be provided to the fire company and to …
https://www.osc.ny.gov/legal-opinions/opinion-2007-8Opinion 2009-1
… as appointed treasurer) GENERAL MUNICIPAL LAW §§ 800(3), 801, 806; TOWN LAW §§ 174, 175: There is no statutory … Law § 806 (2), and that copies of General Municipal Law §§ 800 through 809 are posted in each public building under its … provisions of article 18 of the General Municipal Law (§ 800 et seq .), which prohibit municipal officers and …
https://www.osc.ny.gov/legal-opinions/opinion-2009-1Opinion 88-38
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees … of clerks, no clerk shall charge or collect a fee from the state, or an agency or officer thereof, for any service …
https://www.osc.ny.gov/legal-opinions/opinion-88-38DiNapoli: State Must Improve Oversight of Most Dangerous Sex Offenders
… of their release. The Act applies to offenders who have been legally determined to suffer from a mental … DiNapoli. “These regulations keep our communities safe and any failure to properly monitor these high-risk individuals … For access to state and local government spending, public authority financial data and information on 50,000 …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-state-must-improve-oversight-most-dangerous-sex-offendersOpinion 92-37
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Extension (necessity to obtain approval of the State Comptroller) FIRE PROTECTION DISTRICTS -- Dissolution …
https://www.osc.ny.gov/legal-opinions/opinion-92-37DiNapoli: NYC Parks Can Do More to Correct Barriers to People With Disabilities
… not be ‘readily achievable’ now, due to differences in the Mayoral administration, funding priorities, and staff.” Report NYC Dept. of Parks & Recreation: Park Accessibility for People With Disabilities NYC Dept. of Parks & Recreation: Compliance with ADA …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-nyc-parks-can-do-more-correct-barriers-people-disabilitiesState Comptroller DiNapoli Releases Municipal & School Audits
… by state law and the village’s procurement policy. In addition, 36 claims totaling approximately $171,000 were … to the claim but were approved for payment by the board. In addition, the commissioners approved and audited their own … real property tax exemptions. Of the 408 tax exemptions in those categories granted in 2022 and 2023, auditors …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Holtsville Fire District – Financial Management (2025M-4)
… [read complete report – pdf] Audit Objective Did the Holtsville Fire District (District) Board of Commissioners … The Board developed and adopted budgets that resulted in a total operating surplus of $4.8 million between fiscal years …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4Unexpected Delays and Events
… both the largest commuter railroad and the oldest railroad in America operating under its original name. It extends from … oversees the movement of trains and train dispatchers in its Operations Center (Center) in Jamaica. It also … to be provided and who complete the Emergency Bus Call Log) on site. The LIRR held 24 “Lessons Learned” meetings …
https://www.osc.ny.gov/state-agencies/audits/2019/02/27/unexpected-delays-and-eventsDiNapoli: New Yorkers Deserve a Transparent Hiring Process When Artificial Intelligence Is Used To Vet Their Job Applications
… City’s Department of Consumer and Worker Protection (DCWP) is falling short in enforcing Local Law 144 (LL144) which … apply for work, and that includes knowing if a company is using artificial intelligence to evaluate their resumes or … candidates when and how the technology will be used. DCWP is responsible for LL144’s enforcement. DiNapoli’s audit …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-new-yorkers-deserve-transparent-hiring-process-when-artificial-intelligence-used-vet-theirDiNapoli: Cohocton Town Clerk Pleads Guilty In $36,000 Theft
… Former Cohocton Town Clerk Sandra Riley pleaded guilty Steuben County Court Monday to … Former Cohocton Town Clerk Sandra Riley pleaded guilty Steuben County Court Monday to …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-cohocton-town-clerk-pleads-guilty-36000-theftDiNAPOLI: Unadilla Valley schools save more than $300,000 on special education
… the district’s special education costs to the costs for providing the same services in nearby school districts … Auditors determined the tuition charges were appropriate for recovering the costs to the district of providing these … For access to state and local government spending, public …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-unadilla-valley-schools-save-more-300000-special-education