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Comptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced his office completed audits of the Dryden Central School District , New Rochelle … Thomas P DiNapoli today announced his office completed audits of the Dryden Central School District New Rochelle …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-1State Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… Trust Fund loan, and reduced personal income tax rates for lower- and middle-income families starting in 2026. Other … initiatives include expanding access to community college for adult learners and preserving access to child care. The … in public authority backdoor borrowing. General aid for local governments is largely flat, despite growing signs …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetOpinion 93-18
… Program (circumstances requiring referendum on program for fire company in fire protection district) VOLUNTEER … district in the town. The authority and procedures for establishing a service award program are set forth in … governing board shall establish a service award program for the volunteer firefighters of the fire departments or …
https://www.osc.ny.gov/legal-opinions/opinion-93-18Examples 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-34-2DiNapoli: Read the Fine Print on Your New Gift Card
… New York State Comptroller Thomas P. DiNapoli is urging New Yorkers this holiday season to read the fine print on gift cards for details about … money from unused gift cards issued by New York businesses is turned over to the State Comptroller's office as abandoned …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-read-fine-print-your-new-gift-cardStatement From New York State Comptroller DiNapoli on New York City's Fiscal Year 2027 Preliminary Budget
… Comptroller Thomas P. DiNapoli released a statement today on Mayor Zohran Mamdani’s Fiscal Year 2027 preliminary … downturn. This is a shift from a more conservative stance on revenues in recent years. “Despite its assumption of … rise in anticipated revenue, the city is relying on the use of reserves to achieve balance in FY 2027, …
https://www.osc.ny.gov/press/releases/2026/02/statement-new-york-state-comptroller-dinapoli-new-york-citys-fiscal-year-2027-preliminary-budgetDual Employment
… through February 6, 2013. Background DOCCS is responsible for the confinement and habilitation of approximately 56,000 … among multiple facilities. Employees may also work for other government agencies subject to certain restrictions … policies and procedures are followed. Other Related Audit/Report of Interest Metropolitan Transportation …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-2State Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced his office completed audits of East Hampton Housing Authority , Eggertsville Fire … Thomas P DiNapoli today announced his office completed audits of East Hampton Housing Authority Eggertsville Fire …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced his office completed audits of Allegany-Limestone Central School District , … Thomas P DiNapoli today announced his office completed audits of AlleganyLimestone Central School District Cassadaga …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-school-auditsOpinion 88-34
… or statutory amendments that bear on the issues discussed in the opinion. VEHICLE AND TRAFFIC REGULATIONS -- Towns … Towns may enact traffic regulations, rules, and orders in the same manner as ordinances. Villages may enact traffic regulations, rules and orders, in the same manner as resolutions. Opn No. 74-1224 is …
https://www.osc.ny.gov/legal-opinions/opinion-88-34Opinion 92-41
… by residents and the fire district fire department for vehicular access to the properties within the district. The … roads, sidewalks or other thoroughfares used to provide vehicular access to the properties within the district ( cf . …
https://www.osc.ny.gov/legal-opinions/opinion-92-41Opinion 91-27
… real property of the historical association necessary for the construction of a sewage treatment plant. The county … to acquire, by purchase or condemnation, real property for lawful county purposes. 1989 Opns St Comp No. 89-29, p … the authority of a municipality to acquire real property for the purpose of re-conveyance. In this instance, however, …
https://www.osc.ny.gov/legal-opinions/opinion-91-27Opinion 91-11
… which authorizes a city mayor to appoint a city engineer for a longer term than presently provided in the city charter … You indicate that the city engineer currently serves for a term of three years. You further state that the mayor … county manager from four years, subject to removal only for cause, to an indefinite term, subject to removal at the …
https://www.osc.ny.gov/legal-opinions/opinion-91-11State Police Bulletin No. SP-219
… is to provide the Division of State Police instructions for processing the 2021 Education Payment. Affected Employees … will be made annually in June of each year and will be for one degree only. When the degree is obtained during the … be included in the calculation of overtime compensation for employees in BU07 and BU62. The 2021 Education Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-219-2021-state-police-education-paymentGreene County Industrial Development Agency – Management Practices (2013M-95)
… Development Agency’s (GCIDA) management practices for the period January 1, 2011, to September 4, 2012. … reported 10 active projects and processed 29 applications for assistance during our audit period. Key Findings GCIDA … issuance of bonds with a bank. GCIDA had formal criteria for selecting which firms and businesses received sponsorship …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-managementWarsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
… and reported and that Company moneys are safeguarded for the period June 1, 2011 through October 21, 2013. … Corporation (Company). The Company provides services for the Village of Warsaw in Wyoming County and fire … checks being issued. Not all Company funds were accounted for or in the custody of the Treasurer as required by the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financialArgyle Central School District – Internal Controls Over Payroll (2014M-051)
… internal controls over payroll and leave accruals for the period July 1, 2012 through October 31, 2013. … 600 students and 110 employees. Budgeted appropriations for the 2013-14 fiscal year were $11.3 million, which were … not adopted comprehensive written policies and procedures for processing payroll. The bookkeeper’s payroll duties were …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … expenses and that cash receipts were properly accounted for. As a result, $7,780 of department funds were used to pay … station cash receipts and establishes an inventory process for garbage bags and garbage disposal stickers. For access to …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 1078
… Employees should monitor the plan website or newsletter for future announcements regarding this feature. Check/Advice … Deductions” heading sections of the check/advice statement for all employees who make a current year contribution to the … “Before Tax Deductions” or “After Tax Deductions” section for those employees who elect to make contributions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1078-nys-deferred-compensation-plan-after-tax-roth-contributionsNew York State Comptroller DiNapoli Statement on MTA Finances
… today: “The MTA’s July Financial Plan projects the budget for all five years of the plan period will be balanced on a … state has stabilized the MTA's revenue picture, allowing for budget balance even amid weakness in real estate … of safe, reliable and frequent service will be critical for achieving that goal. “I urge the MTA to use its improved …
https://www.osc.ny.gov/press/releases/2023/07/new-york-state-comptroller-dinapoli-statement-mta-finances