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City of Cohoes – Purchasing (2014M-192)
… purchases were not competitively bid or purchased from State contracts as per General Municipal Law, and others did … policy annually and include guidance about the use of State and County contracts. Ensure that City officials and …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-cohoes-purchasing-2014m-192Accounts Payable Advisory No. 72
… Guidance is also provided for land acquisitions completed without payment. … Updated Guidance for Land Acquisition …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/72-land-acquisition-paymentsGenesee County – Court and Trust Funds (2014M-322)
… are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may … such as surplus moneys from foreclosures. Also, in certain circumstances, funds from estates are entrusted to … records. We identified funds which improperly remained in the Treasurer’s custody and should have been turned over …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/genesee-county-court-and-trust-funds-2014m-322CUNY Bulletin No. CU-623
… (Code 207) and increase as follows: Current Biweekly Rate New Biweekly Rate Full-time $49.81 Full-time $52.12 Hourly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-623-new-york-state-nurses-association-dues-increaseOpinion 2004-1
… aid and oxygen equipment ." [emphasis added]). In 1957, a new subdivision two was added to section 209-b by chapter 849 … 1969, the Legislature amended section 209-b(1) by adding a new paragraph (b) to authorize municipalities and fire …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1Opinion 92-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … each of the cities in the county with the approval of the state comptroller .... (emphasis added) Thus, this statute … areas. Inasmuch as the territory of all counties in the State consists of cities and/or towns, the area "outside the …
https://www.osc.ny.gov/legal-opinions/opinion-92-17City of Yonkers – Budget Review (B24-6-6)
… for police overtime, life/health/dental insurance, employee retirement, firefighting overtime and social … when these contracts are settled. Likely underestimates teacher retirement payments by approximately $478,000 and … the District’s budget request. Review the estimates for teacher retirement payments and charter school tuition …
https://www.osc.ny.gov/local-government/audits/city/2024/05/20/city-yonkers-budget-review-b24-6-6Opinion 88-70
… bond resolutions or expenditures from capital reserve funds in connection with the improvements may be subject to … derived from the proceeds of borrowing or capital reserve funds. Under Local Finance Law, §34.00, a city may adopt a … bond resolutions or expenditures from capital reserve funds in connection with the improvements may be subject to …
https://www.osc.ny.gov/legal-opinions/opinion-88-70Opinion 89-39
… Finally, we note that the courts of this State have held public officials to a high standard of conduct and, on … spirit and intent of the statute, are inconsistent with public policy, or suggest self-interest, partiality or …
https://www.osc.ny.gov/legal-opinions/opinion-89-39Opinion 2005-6
… a parochial school) -- Gifts and Loans (gift of town money for private program); (contract for provision of services by private organization) MUNICIPAL … of town to provide a program on the prevention of teen “bullying”) POLICE AND POLICE PROTECTION -- Crime …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6Administration of Concession Services at Riverbank State Park - Tri-State Snacks & Concessions
… contractor, Tri-State Snacks and Concessions (Tri-State), at Riverbank State Park, and whether Tri-State remitted the … and maintaining financial records. Tri-State owes Parks at least $10,485 in licensing fees and potentially as much as …
https://www.osc.ny.gov/state-agencies/audits/2015/01/20/administration-concession-services-riverbank-state-park-tri-state-snacks-concessionsState Comptroller Thomas P. DiNapoli Statement on Supreme Court Same-Sex Marriage Decision
The US Supreme Courts landmark decision today grants samesex marriages the dignity equality and respect they deserve
https://www.osc.ny.gov/press/releases/2015/06/state-comptroller-thomas-p-dinapoli-statement-supreme-court-same-sex-marriage-decisionState Comptroller Thomas P. DiNapoli Statement on the Death of Maya Angelou
Today America mourns the loss of one of its greatest writers and poets Maya Angelou a woman who gave a voice to millions and whose works of poetry and prose transcended race gender and eras
https://www.osc.ny.gov/press/releases/2014/05/state-comptroller-thomas-p-dinapoli-statement-death-maya-angelouCUNY Bulletin No. CU-651
… (Code 207) and increase as follows: Current Biweekly Rate New Biweekly Rate Full-time $52.12 Full-time $53.77 Hourly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-651-new-york-state-nurses-association-dues-increaseUnified Court System Bulletin No. UCS-283
… Employees Employees represented by the NYS Court Clerks in bargaining unit S9 are affected. Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-283-new-york-state-court-clerks-dues-increaseOpinion 2002-3
… dock district is established, the town board may contract for the construction of a public dock and may acquire such real property as the board may deem necessary for the construction and maintenance of the dock and its approaches. The board also may provide for the maintenance of the dock and establish rules for its …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3XII.1 Expenditures Overview – XII. Expenditures
… The purpose of this chapter is to provide the procedures and guidelines … vouchers through the Statewide Financial System for Office of the State Comptroller (OSC) approval. This Chapter provides an overview of: Expenditure Policies Record Retention Payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii1-expenditures-overviewReview of Real Property Holdings for Disposal (Follow-Up)
… have been disposed of or sold to generate revenue for the State. The Department last assessed its need for these 18 … 1984 and 2005. The Department disposed of properties on terms beneficial to the State. However, when DOT leased out property, it may not have maximized revenue because it …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/review-real-property-holdings-disposal-followWestfield, Town of – Financial Management (2013M-389)
… use tax revenues in the town-outside-village funds until real property taxes in those funds are reduced to zero, in …
https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389Town of Alexandria - Redwood Water and Sewer District Charges (2019M-90)
… water and sewer ordinances did not conform to applicable State law. We reviewed water and sewer billings totaling … specify all charges and ensure they conform to applicable State law. Ensure procedures are in place to verify residents …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-redwood-water-and-sewer-district-charges-2019m-90