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Opinion 99-15
… of municipalities and "quasi-municipal corporations" (NY Const., art III, §1, art XVI, §1; see, e.g., Greater …
https://www.osc.ny.gov/legal-opinions/opinion-99-15Opinion 91-25
… on the issues discussed in the opinion. FIRE PROTECTION AND PREVENTION -- Disability Benefits (entitlement of paid firefighters to salary … the contrary holding in Smerek , supra . With respect to your questions regarding restrictions on employment, section …
https://www.osc.ny.gov/legal-opinions/opinion-91-25NYS Payroll Online Customer Satisfaction Survey
… payroll information, contact your agency coordinator . For technical issues, see our Troubleshooting Guide or …
https://www.osc.ny.gov/state-agencies/payroll/nyspo/surveyState Comptroller DiNapoli: $360M Needed to Repair Local Dams
… maintained" are in need of corrective action, often in the form of increased maintenance, to correct the condition of …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-360m-needed-repair-local-damsDiNapoli Presses Worst Greenhouse Gas Emitters to Meet Paris Climate Agreement Goals
… New York State Comptroller Thomas P. DiNapoli, trustee of the … Retirement Fund (Fund), today announced he has written to 10 of the largest greenhouse gas emitting companies held … the global GHG reduction needs defined by the Paris Climate Agreement , and issue a report in 2018 on any …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-presses-worst-greenhouse-gas-emitters-meet-paris-climate-agreement-goalsState Comptroller DiNapoli Releases Audits
… appropriately collect taxes and suggested recommendations for how the Department could improve oversight of … to young children with disabilities. CPN is reimbursed for these services through rates set by SED. Auditors looked … My Children Day Care (AMC) is a New York City-based not-for-profit organization authorized by SED to provide Special …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-auditsDebt – 2022 Financial Condition Report
… future borrowing. Limit the capacity to finance future capital assets and grants. New York State Ranks Second … Highest in Outstanding Debt Nationwide At the end of SFY 2021-22, the State reported the following debt levels: $2 billion …
https://www.osc.ny.gov/reports/finance/2022-fcr/debtState Comptroller DiNapoli Releases Municipal Audits
… to properly segregate payroll duties. Oswego County – Court and Trust Funds Auditors found the records maintained … appropriate records and properly reported the condition of court and trust funds to the State Comptroller as prescribed … process of taking corrective action. Jefferson County – Court and Trust Funds Auditors found the treasurer generally …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: State Pension Fund Value $194.3 Billion
… early outbreak of the pandemic in the United States with a value of $194.3 billion. Globally, assets swiftly recovered … employees, retirees and their beneficiaries. The Fund's value reflects retirement and death benefits of $13.25 … expected rate of return is 6.8 percent. The Fund’s value and rate of return in prior years is available online: …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-state-pension-fund-value-1943-billionXIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… should consider the possibility of AROs when acquiring new capital assets. Per Paragraph 6 of GASBS 83, the …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsState Comptroller DiNapoli Releases Municipal & School Audits
… Thomas P. DiNapoli today announced the following local government and school audits were issued. Merrick Union Free … the statutory limit on surplus fund balance and result in taxpayers being taxed more than necessary. Specifically, …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … or file Annual Financial Reports with the Office of the State Comptroller, as required by law. The board did not … from another audit report examining the town’s fund balance management (2019M-221) released in January 2020. …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli Releases Annual IDA Report
… Public Authorities Reporting Information System. The data is not independently verified by the State Comptroller’s …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-annual-ida-reportOpinion 89-21
… or statutory amendments that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Obstructions (cutting … and repairing a town highway, the center line of which forms the boundary between two towns in different … , 228 AD 319, 238 NYS 662 [4th Dept 1930], affd 254 NY 582, 173 NE 876 [1930]; Embler v Town of Wallkill 132 NY …
https://www.osc.ny.gov/legal-opinions/opinion-89-21Opinion 89-4
… This opinion represents the views of the Office of the State … or employee, shall have an interest in a bank or trust company designated as a depository, paying agent, … we note that section 8-313 of the Uniform Commercial Code was recently amended with respect to the definition of …
https://www.osc.ny.gov/legal-opinions/opinion-89-4Recruitment Events
Meet with representatives from the Office of the New York State Comptroller at an event in your area
https://www.osc.ny.gov/jobs/eventsColdspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… and separate from the Town of Coldspring, and located in Cattaraugus County. The Board of Fire Commissioners … has not adopted procurement or code of ethics policies in accordance with GML. The Board did not perform an annual … registers. The Board did not adopt an annual budget in accordance with Town Law. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mContract Advisory No. 26
… Subject : Statement on Sexual Harassment Prevention in Bids Guidance : Statement on Sexual Harassment Prevention in Bids: Every bid made to the State or any public department … each person signing on behalf of any bidder certifies, and in the case of a joint bid each party thereto certifies as to …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/26-statement-sexual-harassment-prevention-bidsSecurity and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems (Follow-Up)
… included in our initial audit report, Security and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems (2013-S-58). Background Our initial … 19, 2014,determined whether the Department licensing and registrations systems were secure, operating effectively, …
https://www.osc.ny.gov/state-agencies/audits/2016/12/14/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsEast Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… The District’s use of two central network management tools for over 10 years has created security concerns due to lack … network user accounts and periodically review them for necessity. Provide periodic IT security awareness …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-application