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State Comptroller DiNapoli Releases Municipal Audits
… fiscal year budgets. Below are the findings of some of the communities reviewed: Adequacy of 2021 Budgets – Town of Big …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-auditsNew York State Debt
… and grandchildren. Bond Issuance Calendar (SCC Schedule of Debt Issuances) SEC Municipal Advisor Rule Letter Debt … Study 2017 2013 2010 2008 Official Statements - State of New York General Obligation Bonds 2025ABC State of New York General Obligation Bonds, March 2025 2023ABCD …
https://www.osc.ny.gov/debtOpinion 2002-14
… You ask whether such an expenditure would constitute a gift of monies to the property owners under these … the claimant or other private party. 1 There would be no gift in violation of Article VIII, §1, however, so long as …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14XIV.4.A Agency Bank Accounts Overview – XIV. Special Procedures
… cash advance accounts, custodial accounts (e.g. inmate funds, patient accounts, etc.), agency funds, etc. The State Comptroller must ensure compliance with … state) by an officer of the State such as inmate or client funds does not apply to this section of law. Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4a-agency-bank-accounts-overviewArchived: Legislative Session 2023–2024
… – Provides that the payment of principal and interest on a qualified education loan and Roth IRA rollovers shall be …
https://www.osc.ny.gov/legislation/archived-legislative-session-2023-2024DiNapoli: Too Many Subway Stations Need Repairs
… by New York State Comptroller Thomas P. DiNapoli. Only 51 of the city’s 468 stations were free of defects, and just 1-in-4 had most or all of their station components in good repair. “New York City …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-too-many-subway-stations-need-repairsAugust 1999: New York State Environmental Facilities Corporation State Revolving Loan Funds
… and public authorities nearly $5 billion in long and short term loans to finance eligible clean water and drinking water … from the revolving fund (long term leverage loans, short term direct loans, and long term direct loans) and the …
https://www.osc.ny.gov/local-government/publications/august-1999-new-york-state-environmental-facilities-corporation-state-revolving-loan-fundsOpinion 96-24
… provided therefor by budgetary appropriation or raised by tax therefor**** Thus, pursuant to section 6-g(5), a board …
https://www.osc.ny.gov/legal-opinions/opinion-96-24Appendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… Town Law Sections 20(3) (b), 118, 119; Municipal Home Rule Law Sections 10, 23. Village Board of Trustees. Village …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesDiNapoli Releases Bond Calendar for Third Quarter
… their major public authorities during the third quarter of 2020. The planned sales of $5.06 billion include $3.48 billion of new money and $1.58 billion of refundings as follows: …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-releases-bond-calendar-third-quarterOpinion 88-41
… municipalities from making gifts or loans of public money or property to or in aid of private individuals, …
https://www.osc.ny.gov/legal-opinions/opinion-88-41Monitoring Town Asphalt Road Projects (2012MS-7)
… that the product matches contract specifications. New York State Labor Law requires vendors hired on a public work …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/04/05/monitoring-town-asphalt-road-projects-2012ms-7Opinion 95-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Unless otherwise provided by special act, the members of a volunteer fire department or, if the department is …
https://www.osc.ny.gov/legal-opinions/opinion-95-14State Comptroller DiNapoli Releases Municipal Audits
… August 2024, in implementing recommendations in the audit report City of North Tonawanda – Financial Condition …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsAbout Unclaimed Funds
… the information in newspapers. Despite these efforts, many funds remain unclaimed and are turned over to the Office of the State Comptroller. Types of Unclaimed Funds Accounts Bank Accounts – savings, checking …
https://www.osc.ny.gov/unclaimed-funds/resources/about-unclaimed-fundsOpinion 2001-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … municipal purposes) GENERAL MUNICIPAL LAW §§94, 453; STATE CONSTITUTION, article IX, §1(f): A village may not fix … cost of government ( id .). Article IX, §1(f) of the State Constitution provides that no local government may be …
https://www.osc.ny.gov/legal-opinions/opinion-2001-3Oswego County – Transfer Station Cash Receipts (2015M-334)
… Purpose of Audit The purpose of our audit was to review the internal controls over the Department of Solid Waste’s cash receipts process for the period January …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/oswego-county-transfer-station-cash-receipts-2015m-334Conesus Volunteer Fire Department – Financial Controls (2014M-42)
… Purpose of Audit The purpose of our audit was to examine the Department’s financial controls for the period of January 1, 2012 through December 31, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/conesus-volunteer-fire-department-financial-controls-2014m-42DiNapoli Releases Bond Calendar for First Quarter
… today announced a tentative schedule for the planned bond sales for the state, New York City and their major … $560 million for refunding purposes. The anticipated sales in the first quarter compare to past planned sales of $11.28 … by the committee to assist participants in the municipal bond market. It is contingent upon execution of all project …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-releases-bond-calendar-first-quarterDiNapoli Releases Bond Calendar for Second Quarter
… their major public authorities during the second quarter of 2020. The planned sales of $3.68 billion include $2.63 billion of new money and $1.05 billion of refundings and reofferings …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-releases-bond-calendar-second-quarter