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Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)
Determine whether Village of Penn Yan Village officials properly approved monitored and controlled overtime costs of water treatment plant WTP employees
https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6Copenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… recorded and reported and that money was safeguarded for the period January 1, 2014 through July 31, 2015. … by an elected 13-member Board of Directors. Expenditures for 2014 totaled $171,620. Key Findings The Board has not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesVolunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… Benevolent Association of North Tonawanda is located in the City of North Tonawanda and was established in 1903 by a special act of the State Legislature, which was subsequently amended in 1906. The Association is governed by a nine-member Board …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-taxOpinion 91-25
… increments or steps based on longevity and to holiday pay); (employment restrictions) GENERAL MUNICIPAL LAW, … longevity salary increments or steps, but not to holiday pay. A firefighter receiving payments pursuant to section … Law, §207-a(2) is entitled under the statute to holiday pay and to salary increments or steps based on longevity. You …
https://www.osc.ny.gov/legal-opinions/opinion-91-25Opinion 88-42
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … that the demands of parties mutually indebted be set off against each other (20 Am Jur2d, Counterclaim, Recoupment … sales tax payments pursuant to the common law right of set-off (see Canale v Department of Taxation and Finance , 64 …
https://www.osc.ny.gov/legal-opinions/opinion-88-42Opinion 99-15
… opinion. LOCAL LAWS -- Taxes and Assessments (authorizing tax exemption) REAL PROPERTY TAXES AND ASSESSMENTS -- … -- Financing of (authority to provide real property tax exemptions when property not served by water or sewer … -- Powers and Duties (authority to provide real property tax exemptions when property not served by water or sewer …
https://www.osc.ny.gov/legal-opinions/opinion-99-15DiNapoli Reaffirms Commitment to DEI Initiatives
… Fund (Fund), today announced various initiatives to address diversity, equity, and inclusion (DEI) issues at … and problem-solving capabilities, and ultimately lead to improved shareholder value. Including people with … are critical drivers of business success. Failure to establish robust DEI policies and practices can result in …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-reaffirms-commitment-dei-initiativesDiNapoli: Taxpayers Moving Out of State Spiked in 2020, Led by Those Leaving NYC
… personal income tax (PIT) filers left New York state in 2020, according to State Comptroller Thomas P. DiNapoli. The … taxpayer movement, with net out-migration quadrupling in 2020 compared to the prior year. While declining in 2021, the … The report examines PIT filings for the pandemic years of 2020 and 2021 and follows up on DiNapoli’s May 2022 report …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-taxpayers-moving-out-state-spiked-2020-led-those-leaving-nycUnclaimed Funds Survey - Feedback Received
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https://www.osc.ny.gov/unclaimed-funds/resources/unclaimed-funds-survey-feedback-receivedCensus 2020 Response Rates
… New York pays more in taxes to the federal government than any other state but ranks last in what it gets back …
https://www.osc.ny.gov/censusMessage Submitted - Contact Us
… Thank you for submitting a question. Someone will contact you shortly. …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report-afr-modernization-project/contact-us-message-receivedSelected Management and Operations Practices (Follow-Up)
… $1.6 million in personal property sales. NYPA began energy efficiency programs for its government customers in … 28, 2017, NYPA reportedly financed a total $2.1 billion in Energy Efficiency (EE) projects that produced first year … that were awarded a power allocation, but were in pending status because they did not sign a contract. In some cases, …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/selected-management-and-operations-practices-followPurchasing Practices at the Linden Plaza Mitchell-Lama Housing Development (Follow-Up)
… Housing Program was created in 1955 to provide affordable rental and cooperative housing to middle-income … HPD works to achieve this mission by preserving affordable housing and protecting tenants, developing new affordable housing, enforcing the Housing Maintenance Code, …
https://www.osc.ny.gov/state-agencies/audits/2020/06/23/purchasing-practices-linden-plaza-mitchell-lama-housing-development-followPrivacy and Security of Student Data
… with 2.4 million students. The Department is responsible for safeguarding its data and ensuring the confidentiality, … districts’ compliance with the notification requirements for data incidents. The Department did not provide sufficient … The Department has not completed a data classification for all the types of information it manages, processes, or …
https://www.osc.ny.gov/state-agencies/audits/2023/05/16/privacy-and-security-student-dataState Agencies Bulletin No. 1156
… Object Code: CAS Value ex. 41100 SFS Value ex. 50101 PS Object Codes crosswalk, see Payroll Bulletin 1090 Account …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1156-changes-payserv-chart-accounts-related-implementation-statewideNY State Comptroller Announces Appointment of Emerging Managers Director
… manager selection. This year’s conference will be held on Friday, Feb. 16, 2024, in Albany. Prior to becoming the … been ranked as one of the best managed and best funded plans in the nation. …
https://www.osc.ny.gov/press/releases/2024/02/ny-state-comptroller-announces-appointment-emerging-managers-directorOpinion 89-4
… that one of the town councilmen is a member of that bank's advisory board. You further indicate that, while the second … depository, the councilman who is a member of that bank's advisory board would have an interest in that designation if, as a member of the advisory board, the councilman is an officer, employee or …
https://www.osc.ny.gov/legal-opinions/opinion-89-4Opinion 89-21
… ( Sanchez v Lippincott , 89 AD2d 372, 455 NYS2d 457 [4th Dept 1982]), including trees which overhang the road (see … Tagg v City of Lockport , 228 AD 319, 238 NYS 662 [4th Dept 1930], affd 254 NY 582, 173 NE 876 [1930]; Embler v Town … Luceri v County of Orange , 144 AD2d 444, 534 NYS2d9 [2nd Dept 1988]). Therefore, a town is under a duty to make a …
https://www.osc.ny.gov/legal-opinions/opinion-89-21XIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… plants Water treatment plants Dams Petroleum bulk storage tanks X-ray machines Certain laboratory equipment …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsDebt – 2022 Financial Condition Report
… the measure of State-Supported debt. It recognizes debt for which the State makes payments with State resources, … next five years, declining to $309 million in SFY 2026-27. For both SFYs 2020-21 and 2021-22, new debt issuances were … two years. It also continued to authorize debt issuance for MTA purposes in excess of the 30-year maximum term limit, …
https://www.osc.ny.gov/reports/finance/2022-fcr/debt