Search
Greenwood Lake Union Free School District – Financial Condition (2016M-40)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … year were approximately $25 million. Key Finding Due to the District’s practice of overestimating appropriations, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greenwood-lake-union-free-school-district-financial-condition-2016m-40Longwood Central School District – Purchasing (2016M-16)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/longwood-central-school-district-purchasing-2016m-16Westhampton Beach Union Free School District – Claims Processing (2015M-242)
… Purpose of Audit The purpose of our audit was to examine the District’s claims auditing process for the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/westhampton-beach-union-free-school-district-claims-processing-2015m-242State Comptroller DiNapoli Statement on the Governor's 2025 State of the State Address
… state prepares for a different federal landscape and tries to help New Yorkers address affordability and improve quality … how we pay for them will be debated, and I look forward to the details when the state budget is released later this month.” … State Comptroller Thomas P …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-governors-2025-state-state-addressNew York State Common Retirement Fund
… retirement security for over one million New York State and Local Retirement System (NYSLRS) members, retirees and beneficiaries. The Fund's mission, values and investment … management, solid returns, and constitutionally protected benefits have provided retirement security for generations of …
https://www.osc.ny.gov/common-retirement-fundOpinion 2001-1
… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (authority to pay overtime compensation in excess of Fair Labor Standards Act minimum requirements) … of the FLSA. In our opinion, the mere fact that the amount paid is in excess of the minimum requirements of the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-1Oversight of Nurse Licensing
… requirements, exam results, and out-of-state licenses, but does not take similar proactive steps to check applicants’ … past misconduct and criminal convictions. While New York does not require fingerprinting or background checks as a … condition for obtaining a nursing license, the Department does not take advantage of other available resources that …
https://www.osc.ny.gov/state-agencies/audits/2017/09/29/oversight-nurse-licensingOpinion 92-38
… for fire chief); (appointment of fire chief) VILLAGE LAW, §10-1012: If the village board has rejected the nominee … People ex rel. Wallace v Carpenter , 77 Misc 244, 135 NYS 593). Since section 10-1012 requires the submission of a … that it is a general rule that a legislative body of a public corporation may, subject to its own rules and …
https://www.osc.ny.gov/legal-opinions/opinion-92-38DiNapoli: State Should Improve Financial Literacy Efforts
… New York state should improve its track record when it comes to promoting financial literacy and providing New Yorkers … that, despite some collaboration among the agencies, there is no coherent strategy to coordinate their various efforts, …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-state-should-improve-financial-literacy-effortsOpinion 93-27
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Taxes and Assessments … town all elect to receive their shares of county sales tax in cash, the town may not use its share to reduce townwide taxes in the area of the town outside villages. A town may not …
https://www.osc.ny.gov/legal-opinions/opinion-93-27Opinion 2002-10
You ask whether a town may accept a gift of a privatelyowned family cemetery established during the late eighteenth century to ensure its upkeep and repai
https://www.osc.ny.gov/legal-opinions/opinion-2002-10-0Opinion 2002-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. CEMETERIES -- Privately-owned cemetery (authority of town to acquire by gift as historic property) HISTORIC …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10Opinion 94-27
… (assessments against non-fronting owners) REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments (imposition of … Town Law, §200 against both abutting and non-abutting property owners if it is determined that all of such property owners are benefited by the improvement. Town Law, …
https://www.osc.ny.gov/legal-opinions/opinion-94-27Pension Payment Option Election – Divorce and Your Benefits
… Joint Allowance Half (50 percent) or any other percentage. With a Joint Allowance, if the beneficiary dies before the … Some DROs require the member to provide the ex-spouse with their marital share of the pension benefit should the … before the member’s death. It is only available to members with a DRO that requires its election. The Special Joint …
https://www.osc.ny.gov/retirement/members/divorce/pension-payment-option-electionState Agencies Bulletin No. 1870
… paid will appear on the employee’s paycheck stub or direct deposit advice. Questions Questions regarding eligibility for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1870-2020-csea-work-related-clothing-allowance-asuDistressed Provider Assistance Account
… Part ZZ of Chapter 56 of the Laws of 2020 amended New York State Tax Law Section 1261 to direct the Office of … aggregate amount of $50 million from counties outside of New York City and $200 million from New York City and place them into a New York Agency Trust …
https://www.osc.ny.gov/local-government/data/distressed-provider-assistance-accountState Agencies Bulletin No. 1965
… paid will appear on the employee’s paycheck stub or direct deposit advice. Questions Questions regarding eligibility for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1965-2021-csea-work-related-clothing-allowance-asu-employees-representedState Comptroller DiNapoli Releases Municipal & School Audits
… local government audits were issued. Garrison Union Free School District – Information Technology (IT) (Putnam County) … unanticipated events and uncertainties. Willsboro Central School District – Student State Aid (Essex County) District …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… (2022-F-8) The initial audit determined that weaknesses in key management controls, including communication, … City streets and sidewalks efficiently and effectively. In addition, deficiencies in operations’ inspection process and rating calculations …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-auditsDiNapoli Op-Ed in Newsday Urges Washington to Help Governments Hurt by COVID-19
… nearly all employment gains made over the past decade. Main Street is shuttered from Long Island to Buffalo, and Wall … declined for 85 percent of firms. Businesses large and small are struggling to survive. The virtual shutdown of …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-op-ed-newsday-urges-washington-help-governments-hurt-covid-19