Search
Opinion 93-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … of public works is entitled to the salary fixed for the office of the principal when acting in the case of a vacancy in the office of the principal. You ask whether 17 Opns St Comp, …
https://www.osc.ny.gov/legal-opinions/opinion-93-1Opinion 92-53
… issues discussed in the opinion. [Edited for Publication] SALES TAX -- Distribution of (necessity of State Comptroller's approval in absence of sales tax agreement) TAX LAW, §1262(c): In the absence of a sales tax agreement between a county and all of the cities …
https://www.osc.ny.gov/legal-opinions/opinion-92-53Opinion 99-1
… issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award Program (requirement that program assets be held in trust); (provision of death benefits to volunteer … who have not earned a nonforfeitable right to a service award) GENERAL MUNICIPAL LAW, §§217(j), 218(e), …
https://www.osc.ny.gov/legal-opinions/opinion-99-1Vendor File Advisory No. 11
… to the vendor’s logistical preferences, including purchase orders going to the correct address and voucher payments to …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/11-vendor-locationTown of East Hampton – Budget Review (B17-7-15)
… 2018 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to … Town of East Hampton Budget Review B17715 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-east-hampton-budget-review-b17-7-15Town of East Hampton - Budget Review (B19-7-10)
… [read complete report - pdf] Purpose of Budget Review The purpose of our … 2020 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to …
https://www.osc.ny.gov/local-government/audits/town/2019/11/08/town-east-hampton-budget-review-b19-7-10Town of East Hampton – Budget Review (B18-7-9)
… 2007, December 31, 2008 and December 31, 2009. New York State Local Finance Law requires all local governments that … their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant …
https://www.osc.ny.gov/local-government/audits/town/2018/10/29/town-east-hampton-budget-review-b18-7-9Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-0North Creek Fire District – Board Oversight (2025M-86)
… review bank reconciliations and bank account statements. We prepared bank reconciliations for the audit period, … on an issue raised in the District’s response letter. We conducted this audit pursuant to Article V, Section 1 of … Report , which you received with the draft audit report. We encourage the Board to make the CAP available for public …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/north-creek-fire-district-board-oversight-2025m-86Town of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-106)
… Audit Period January 1, 2023 – July 23, 2025 Understanding the Audit Area Town officials should properly distribute FFI … tax proceeds to ensure that local fire departments receive the financial support they need. This helps maintain the … Town officials agreed with our findings and indicated they plan to initiate corrective action. We conducted this audit …
https://www.osc.ny.gov/local-government/audits/town/2026/03/06/town-gorham-distribution-foreign-fire-insurance-tax-proceeds-2025m-106State Comptroller DiNapoli Statement on New York City Preliminary Budget
… following statement on New York City's Fiscal Year (FY) 2026 Preliminary Budget: New York City’s Fiscal Year (FY) … allocated but not spent on asylum seekers through June 30, 2026 will be used to fund additional spending in FY 2025 and balance the budget in FY 2026. More resources will also be used to fund relatively …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetIX.5 Federal Billing & Invoicing Overview – IX. Federal Grants
… Grant Award, Project, and Activities have been established in SFS and Project Budgets are created, agencies are able to … the grant award via the project, those transactions will get collected into the Project Costing (PC) module. Once the … under the Procure to Pay Initiative (P2P) and still remain in compliance with the State’s CMIA Treasury State Agreement, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-overviewTown of Cambria – Capital Projects Financing (2017M-161)
… of Audit The purpose of our audit was to review capital project finances for the period January 1, 2015 through May … BAN to finance project costs for a town park comfort station and deposited the proceeds into the general fund … when it is needed to fund project costs. Transfer comfort station BAN proceeds improperly deposited in the general fund …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-cambria-capital-projects-financing-2017m-161Town of Mount Morris – Justice Court (2012M-129)
… 22, 2012. Background The Town of Mount Morris is located in Livingston County and has a population of 4,400 residents. … Justices and Court clerk collected approximately $94,590 in fines and surcharges for the period January 1, 2010, to … former Justice’s bank account and any unidentified moneys in the Justice’s bank account should be reported and remitted …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129New Hartford Central School District – Payroll (2021M-149)
… Officials did not: Adequately segregate the duties of or establish adequate compensating controls over the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149Tuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
Determine whether Tuxedo Union Free School District District officials ensured employees payroll payments and leave accruals were accurate properly approved and supported
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15Town of Throop – Highway Department (2021M-115)
… Board and Superintendent did not: Prior to 2021, agree, in writing, to expenditures for highway repair and … totaling $1,277. Key Recommendations Annually agree, in writing, on highway repair and improvement expenditures. …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115DiNapoli: SUNY Downstate Paid Consultant's Questionable Hotel and Dining Tabs
… (PMA), charged Downstate $83,156 in questionable travel and lodging expenses, exceeding the conditions of the contract, including pricey rooms at the Carlyle Hotel and a “team dinner” that included cocktails, according to a … P. DiNapoli. “My auditors exposed questionable expenses and ethical lapses that have no place in state government,” …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-suny-downstate-paid-consultants-questionable-hotel-and-dining-tabsCity of Yonkers – Budget Review (B20-6-4)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2020-21 fiscal year are … not to exceed $45 million to liquidate current deficits in the City School District’s general fund as of June 30, … expenditures and should be included as an appropriation in the annual budget. The City continues to rely on …
https://www.osc.ny.gov/local-government/audits/city/2020/05/21/city-yonkers-budget-review-b20-6-4Bradford Fire Co. Treasurer Arrested for Stealing Public Funds
… continues to uncover these types of cases, but the public can be sure that we will work diligently to expose public … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2016/07/bradford-fire-co-treasurer-arrested-stealing-public-funds