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Opinion 89-61
… (salary charged on townwide basis) SUPERINTENDENT OF HIGHWAYS -- Compensation (salary charged on townwide basis) … supervisor, town clerk and town highway superintendent are chargeable to the entire area of the town, including … superintendent of highways and town building inspector are raised by taxes levied on the entire area of the town or …
https://www.osc.ny.gov/legal-opinions/opinion-89-61Museum or Military Abandoned Property
… Our office has a list of abandoned properties left in museums, historical … These items remain on our website until they are claimed. Contact the Division of Military and Naval Affairs to … . If you have questions about items on the list, please contact the Office of Unclaimed Funds . Listing of Museum …
https://www.osc.ny.gov/unclaimed-funds/claimants/museum-or-military-abandoned-propertyOversight of Sidewalk Sheds
… Objective To determine if the New York City (NYC or City) Department of Buildings (DOB) adequately monitors that NYC sidewalk sheds are erected and removed when required, are …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/oversight-sidewalk-shedsState Comptroller DiNapoli Releases Municipal Audits
… prepared monthly accountabilities or bank reconciliations. In addition, cash in a retired justice’s bank account … were inadequately segregated. Department staff did not deposit 543 collections totaling $42,861 (composed of cash … deposited between 11 and 69 days after the collections. Find out how your government money is spent at Open Book New …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-auditsNew York State Artificial Intelligence Governance
… Objective To assess various New York State agencies’ progress in establishing an … and does not generate harmful, unintended consequences. New York State (NYS) and some of its agencies have been using …
https://www.osc.ny.gov/state-agencies/audits/2025/04/03/new-york-state-artificial-intelligence-governanceCUNY Bulletin No. CU-514
… Agency Shop Fee (Code 220) for titles listed below: Title New Biweekly Deduction Maintenance Worker $29.09 Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-514-international-brotherhood-teamsters-local-237-dues-andAccounts Payable Advisory No. 54
… to request mass approval functionality. … New section regarding Voucher Mass Approval …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/54-voucher-mass-approvalState Comptroller DiNapoli Statement on Former Mahopac Fire Official Guilty Plea
… Department. He used his $5.7 million embezzlements to buy a yacht, a Mercedes, a Corvette, and Pandora jewels for his wife. My …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-statement-former-mahopac-fire-official-guilty-pleaPeekskill City School District – Financial Condition (2015M-191)
… our audit was to review the District’s financial condition for the period July 1, 2013 through June 30, 2015. Background … approximately 3,600 students. General fund expenditures for the 2014-15 fiscal year totaled approximately $80 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/peekskill-city-school-district-financial-condition-2015m-191Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Town of … Town of Willsboro and the York Fire Department . “In today’s fiscal climate, budget transparency and accountability for …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School Audits
… School District and the Wayne Central School District . “In an era of limited resources and increased accountability, … district and charter school finances and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Cincinnatus …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School District Audits
… officials did not establish an adequate accounting system for the district’s funds. As a result, district officials … collected, submitted, and deposited, and disbursements are for valid purposes. As a result, 72 of 90 transactions tested totaling $321,554 were not properly accounted for. Officials did not ensure collections and disbursements …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Municipal Audits
… account that, at times, had more than $500,000 on deposit. In addition, the board allowed debit cards to be used, which resulted in a circumvention of the town’s disbursement controls. … with water and sewer village laws and codes which resulted in $29,300 in penalties not being assessed. The board did not …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-auditsOpinion 89-7
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … compensation in excess of their salaries for meeting twice in one year to hear complaints in relation to assessments. You ask whether a town is required to pay the members of its …
https://www.osc.ny.gov/legal-opinions/opinion-89-7List of Agencies That Can Receive Electronic Invoices
… Corrections and Community Supervision DOH01 Department of Health* DOL01 Department of Labor DOS01 Department of State … OLS01 Office of Indigent Legal Services OMH01 Office of Mental Health OPD01 Office for People with Developmental … please contact your agency representative to see if you can receive electronic purchase orders from and submit …
https://www.osc.ny.gov/state-vendors/portal/list-agencies-can-receive-electronic-invoicesAction Needed on New York's Long-Delayed Adoption of Crucial Next Generation 911
… disasters overwhelm local centers. However, the Division of Homeland Security and Emergency Services (DHSES), which is the primary agency responsible for … the better equipped we'll be to respond to a large scale emergency. The Division of Homeland Security and …
https://www.osc.ny.gov/press/releases/2025/06/action-needed-new-yorks-long-delayed-adoption-crucial-next-generation-911Coalition of 41 Investors Call on U.S. Companies to Oppose President Trump's Actions on Immigration
… companies to embrace inclusive immigration policies and stand against President Trump’s divisive actions that risk … trying to take us backwards, we’re calling on companies to stand up for America's future by rejecting the hateful – and …
https://www.osc.ny.gov/press/releases/2018/02/coalition-41-investors-call-us-companies-oppose-president-trumps-actions-immigrationTown of White Creek – Board Oversight of Financial Activities (2013M-64)
… 1, 2011, to September 30, 2012. Background The Town of White Creek is located in Washington County and has a … and records of the Supervisor and Town Clerk. … Town of White Creek Board Oversight of Financial Activities 2013M64 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64City of Olean – Budget Review (B1-16-2)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2016-17 fiscal year are … letter. The City’s proposed budget complies with the property tax levy limit set by statute. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2Oversight of Procurements and Loan Programs
… Purpose To determine whether the Development Authority of the North Country (DANC) provided adequate oversight of its procurements and loan programs in accordance with the … public benefit corporation overseen by a 13-member Board of Directors. DANC was created in 1985 under Article 8, Title …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/oversight-procurements-and-loan-programs