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Opinion 88-68
… that bear on the issues discussed in the opinion. ZONING AND PLANNING -- Planning Boards (authority of individual … CONFLICTS OF INTEREST -- Contracts (whether application for subdivision approval constitutes a contract) -- Disclosure of Interest (application for subdivision approval) GENERAL MUNICIPAL LAW, §§800(2), …
https://www.osc.ny.gov/legal-opinions/opinion-88-68Opinion 91-33
… or statutory amendments that bear on the issues discussed in the opinion. BAIL MONEYS -- County Treasurer's Fee (applicability of fee … provided herein, the county treasurer, or, in the City of New York, the commissioner of finance, shall be entitled to a …
https://www.osc.ny.gov/legal-opinions/opinion-91-33Statement From New York State Comptroller Thomas P. DiNapoli on Senate Confirmation of Loretta Lynch as U.S. Attorney General
… Loretta Lynch will be a remarkable attorney general for our country and a strong defender of the rights of our … on this historic appointment and commend President Obama for his wise choice. … New York is proud to see one of our …
https://www.osc.ny.gov/press/releases/2015/04/statement-new-york-state-comptroller-thomas-p-dinapoli-senate-confirmation-loretta-lynch-us-attorneyOpinion 93-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-93-18DiNapoli: Majority of Cities and Villages Statewide Below Fiscal Stress Threshold
… governments using financial indicators including year-end fund balance, cash position, short-term cash-flow borrowing and patterns of operating deficits. … 2018, the cities of Amsterdam (Montgomery County) and Long Beach (Nassau County) are designated as being in …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-majority-cities-and-villages-statewide-below-fiscal-stress-thresholdState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … School District – Claims Processing (Suffolk County) While all of the purchases reviewed by auditors appeared to be for … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 150,000 …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Fiscal Stress Remains Low Among Villages
… year local governments and designated one village and one city in "significant fiscal stress," four villages in "moderate fiscal stress" and five villages and one city as "susceptible to fiscal stress." "Our indicators show … city of Long Beach (Nassau Co.) and the village of Island Park (Nassau) were designated in "significant fiscal stress." …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-fiscal-stress-remains-low-among-villagesOpinion 94-11
… may be expended only as expressly or impliedly permitted by statute (see also 1983 Opns St Comp No. 83-15, p 15; 27 …
https://www.osc.ny.gov/legal-opinions/opinion-94-11Comptroller DiNapoli Releases School Audits
… an era of limited resources and increased accountability, it’s critical that schools make every dollar count,” DiNapoli … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Dryden Central … to $5.4 million in fiscal year 2012-13. The district is considered to be susceptible to fiscal stress due to three …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… of East Hampton Housing Authority , Eggertsville Fire District , Mastic Beach Fire District , Town of Moira , Town of Oxford and the Town of …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Read the Fine Print on Your New Gift Card
… season wraps up, many New Yorkers tend to forget or lose track of their gift cards,” DiNapoli said. “Last year … data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested data. … New York …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-read-fine-print-your-new-gift-cardExamples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds
… 1,115,632 1,074,831 16,812,584 Fund balances: Reserved for: Inventories 182,821 182,821 Liens … $13,616,035 $10,478,037 $10,698,303 Amounts reported for governmental activities in the statement of net assets … Other long-term assets are not available to pay for current-period expenditures and therefore are deferred in …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2Dual Employment
… employed at multiple correctional facilities or other State agencies are working their required hours at each job. … approximately 56,000 offenders at 60 facilities across the State. As of September 1, 2012, DOCCS had 29,796 employees. … records show 90 DOCCS employees were concurrently employed by either more than one DOCCS facility or a DOCCS facility …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-2State Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… to carefully monitor economic conditions and the state’s cash position and release an analysis of the enacted budget …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetWarsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
… The Company provides services for the Village of Warsaw in Wyoming County and fire protection services to residents … Warsaw and Middlebury. The Company is operated in accordance with its by-laws which stipulate that an … being issued. Not all Company funds were accounted for or in the custody of the Treasurer as required by the by-laws; …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financialCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… rebate revenue related to Empire Plan drug utilization in accordance with its contract with the Department of Civil … prescription drug program costs about $2 billion annually. In accordance with the contract, CVS Health was required to … period, Civil Service received more than $600 million in commercial drug rebates. Key Findings We reviewed the …
https://www.osc.ny.gov/state-agencies/audits/2019/01/28/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceGreene County Industrial Development Agency – Management Practices (2013M-95)
… was to evaluate the Greene County Industrial Development Agency’s (GCIDA) management practices for the period January … analyses. GCIDA does have a process in place to monitor employment goals. However, it does not have a policy that … hold businesses accountable when they do not comply with employment reporting requirements or meet specific employment …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-managementState Agencies Bulletin No. 1007
… check. Agencies should encourage employees to participate in direct deposit by promoting its many benefits, including: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1007-change-bank-new-york-state-employee-payroll-checksCompliance With Payment Card Industry Standards
… Transportation Authority (Authority) complies with Payment Card Industry (PCI) security standards. Our audit … The Authority accepts credit cards as a method of payment for bus fares and parking. All organizations that … and the ability to accept credit card payments. In calendar 2015, the Authority reported 40,822 credit card …
https://www.osc.ny.gov/state-agencies/audits/2017/02/06/compliance-payment-card-industry-standardsCapital – 2023 Financial Condition Report
… Capital Spending Has Increased Over the Past Five Years* At the end of SFY 2022-23, the State reported $116.7 billion … on a pay-as-you- go basis to average 37.1 percent. At the end of SFY 2022-23, the State reported $116.7 billion …
https://www.osc.ny.gov/reports/finance/2023-fcr/capital