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Opinion 2000-21
… of more than one town, and the board of trustees of an incorporated village or the boards of trustees of more than one incorporated village, as defined in the village law, located … authorizing towns to establish fire districts outside any incorporated village; Town Law §189-a[2][b], [3][b], …
https://www.osc.ny.gov/legal-opinions/opinion-2000-21Opinion 93-30
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … ; City of Poughkeepsie , supra ; County Law, §657-a). The case of Village of Walden , supra , specifically concerned … from village justice courts to the county jail. In that case, because the sheriff's department was unable to provide …
https://www.osc.ny.gov/legal-opinions/opinion-93-30IX.7.E Disaster Assistance – IX. Federal Grants
… The Disaster Assistance Accounting process will be used each time there is a disaster event. This process requires the participation of staff in the Division … System (SFS), and impacted New York State agencies. This process will allow New York State agencies to respond to a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7e-disaster-assistanceRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… Metropolitan Transportation Authority MTA New York City Transit Transit identified potential damage to its system and …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsState Comptroller DiNapoli Releases Municipal & School Audits
… Auditors found that the board lacked reliable financial information to effectively manage the town’s operations, … report (AFR) with DiNapoli’s office, as required by state law, since 2017. While the bookkeeper filed the 2017 AFR in … audit Chittenango Central School District – Information Technology , released in March 2024. The audit determined …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Pandemic Necessity and Opportunity Fuel Business Growth in New York City
… the industries that were most affected, and the areas, Brooklyn and the Bronx, that saw the highest increases. … first quarter of 2023. Similar to the rest of the nation, this was likely due to their ability to better withstand the … a key source of new economic activity during the first half of the pandemic in the city, as they accounted for more …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-pandemic-necessity-and-opportunity-fuel-business-growth-new-york-cityDiNapoli: Numbers of Homeless Population Doubled in New York
… the number of permanent supportive housing units (52,462 vs. 78,758) and permanent housing beds (21,672 vs. 26,059), but lags other large states in the number of …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-numbers-homeless-population-doubled-new-yorkThe Common Retirement Fund – Employer Contributions and Rates
… The New York State Common Retirement Fund (the Fund) holds and invests the money used to pay NYSLRS benefits. As the trustee of the Fund, New York State Comptroller Thomas P. DiNapoli is … The New York State Common Retirement Fund holds and invests the money used to pay NYSLRS …
https://www.osc.ny.gov/retirement/employers/contributions/common-retirement-fundMaximum Reportable Days – Legacy Reporting
… through Retirement Online including their earnings the number of days they worked and more …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/maximum-reportable-daysNew York State Comptroller Thomas P. DiNapoli Statement on the Governor's Budget Proposal
… "The state has to close a more than $6 billion budget gap and is contending … The state has to close a more than $6 billion budget gap and is contending …
https://www.osc.ny.gov/press/releases/2020/01/new-york-state-comptroller-thomas-p-dinapoli-statement-governors-budget-proposalJefferson Central School District – Procuring Services (2021M-42)
… officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/jefferson-central-school-district-procuring-services-2021m-42Belleville-Henderson Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-23)
… component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. … component of the New York Safe Schools Against Violence in Education Act SAVE Act training requirement to staff …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/belleville-henderson-central-school-district-mental-health-trainingTown of Union Vale - Payroll (2018M-31)
Determine whether Town officials established adequate policies and procedures over payroll leave and health insurance payments
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-union-vale-payroll-2018m-31Belleville-Henderson Central School District - Information Technology (2019M-128)
… (PPSI) was adequately protected from unauthorized access, use and loss. Key Findings District officials did not … use IT resources. Develop written procedures for managing access to the network and financial application. Develop and … PPSI was adequately protected from unauthorized access …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/belleville-henderson-central-school-district-information-technology-2019mTown of Broadalbin - Records and Reports (2018M-63)
… timely, complete and accurate accounting records and reports to allow the Board to properly manage the Town’s … complete, accurate and up-to-date accounting records and reports. The bookkeeper did not record all cash transfers and … Town of Broadalbin Records and Reports 2018M63 …
https://www.osc.ny.gov/local-government/audits/town/2018/06/22/town-broadalbin-records-and-reports-2018m-63Northern Adirondack Central School District – Leave Accruals (2020M-50)
… whether the District accurately maintains employee leave records. Key Findings Employees are allowed to earn vacation leave accruals that exceed the amount allowed in Board-approved contracts. Errors occurred in the leave records maintained for 24 of the 33 (73 percent) …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-leave-accruals-2020m-50Forestville Central School District - Information Technology (2019M-170)
… did not provide formalized IT security awareness training for individuals who used the District’s IT assets. Personal … guidelines. Develop comprehensive written procedures for managing network and application user accounts. District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/forestville-central-school-district-information-technology-2019m-170Medina Central School District - Reserve Funds (2019M-165)
… a plan to use $5.4 million from four general fund reserves for a purpose for which they were not established. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-reserve-funds-2019m-165Town of Westerlo - Information Technology (2020M-33)
… Determine whether Town officials adequately safeguarded information technology (IT) resources. Key Findings Town … Determine whether Town officials adequately safeguarded information technology IT resources …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-westerlo-information-technology-2020m-33City of Syracuse – Water System Cybersecurity (2019M-173)
… threats. The City did not have service level agreements (SLAs) with its IT vendors. In addition, sensitive IT control …
https://www.osc.ny.gov/local-government/audits/city/2020/06/26/city-syracuse-water-system-cybersecurity-2019m-173