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Opinion 97-22
… Uses (financing by county of construction of community college dormitory) COMMUNITY COLLEGES -- Powers and Duties … -- Powers and Duties (financing the cost of community college dormitory) EDUCATION LAW, §§6304, 6306: The county governing board, and not the county community college board of trustees, may authorize the issuance of …
https://www.osc.ny.gov/legal-opinions/opinion-97-22Opinion 92-46
… 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-92-46DiNapoli Finds Major Problems with Rochester School District Payments
… The Rochester City School District's payroll processes are disorganized, highly … mistakes and their potential total dollar value is cause for significant concern. The district has not implemented the …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-finds-major-problems-rochester-school-district-paymentsState Comptroller DiNapoli Releases Municipal & School Audits
… from all five towns (East Hampton, Riverhead, Shelter Island, Southampton, and Southold) ensured disbursements were …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-auditsComptroller DiNapoli Releases Municipal Audits
… Richfield Springs , Village of Waverly and West Hill Fire District No. 3 . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … order to reduce the need for significant increases in the real property tax levy. West Hill Fire District No. 3 – …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-1Report File Transactions (File Upload) – Enhanced Reporting
… the need for payroll records requests and breakdowns of salary when an employee applies for certain member benefits …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/report-file-transactions-file-uploadDiNapoli: Weak Oversight Leads to Tax Breaks for Ineligible Properties
… (DEC) inadequate monitoring and enforcement has resulted in landowners enrolled in two private forest conservation … and stocked with a stand of trees sufficient to produce a profitable crop within 30 years from DEC certification. The … of Tax Breaks Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-weak-oversight-leads-tax-breaks-ineligible-propertiesState Comptroller DiNapoli Releases Municipal Audits
… services or professional services or ensure no conflicts of interest existed. Auditors found no competition was sought … As of May 31, 2020, unassigned fund balance was $463,948, which is 78% of the 2020-21 appropriations. The Village has … totaling $199,000 and fund transfers totaling $874 in the accounting records. She also recorded one deposit for $25,000 …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2Opinion 95-18
Whether a village in connection with the operation of a villageowned cemetery may impose a onetime maintenance fee to be paid at the time of purchase of each burial lot
https://www.osc.ny.gov/legal-opinions/opinion-95-18Opinion 2004-5
… St Comp No. 87-88, p 130; 1982 Opns St Comp No. 82-10, p 12; 1981 Opns St Comp No. 81-49, p 51; 1981 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-2004-5Opinion 90-31
… 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-90-31Opinion 93-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … uniform standards set forth in specifications, with an award to the lowest responsible bidder. Therefore, it would …
https://www.osc.ny.gov/legal-opinions/opinion-93-3Opinion 89-9
… it to be abandoned property pursuant to this section. You ask about the disposition of an unclaimed paycheck of a … all debtors known to the affiant, after diligent inquiry, do not exceed $10,000 (SCPA, §1310[3]). In addition, … holding the property for only two years, the county may turn such money over to the State Comptroller in accordance …
https://www.osc.ny.gov/legal-opinions/opinion-89-9Opinion 89-11
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … for the purpose of providing care and relief to disabled or indigent volunteer firemen and their families. You ask … insurance tax moneys of a fire department consisting of a single company must be used for the benefit of the …
https://www.osc.ny.gov/legal-opinions/opinion-89-11DiNapoli Announces State Contract and Payment Actions for Feb. 2014
… of Health – Medicaid Systems Approved a $210.8 million, 24-month extension to the Medicaid fiscal-agent contract with … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-announces-state-contract-and-payment-actions-feb-2014State Comptroller DiNapoli Releases Audits
… Complaint Review Board – Complaint Processing (Follow-Up) (2024-F-8) The New York City Civilian Complaint Review Board … investigations in a timely manner and did not have performance measures in place to effectively monitor lengthy … hold officers accountable for misconduct. CCRB made some progress in addressing the issues identified in the initial …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… is responsible for maintaining Active Directory domains on behalf of the State’s Executive agencies. Because Active …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-auditsComptroller's Oversight of State Contracts
… The Department of Corrections and Community Supervision (DOCCS) submitted a five-year contract for ambulance services. … agreements. Therefore, the Comptroller’s office requested DOCCS engage the vendor to negotiate lower rates. The agency …
https://www.osc.ny.gov/state-agencies/contracts/oversightState Comptroller DiNapoli Releases Municipal Audits
… In addition, while department officials made CCAP payments for eligible families within required timeframes, they … officials did not properly procure, monitor or account for fuel. Specifically, the highway superintendent and town … not secure access to the fuel pumps or maintain records for fuel usage or inventory. Because officials did not …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-auditsOpinion 95-8
… Law, §1.20[34][c]). As a rule, the district attorney's office constitutes an administrative unit within the county … bill enacted as L 1990, ch 655, 1990 Legislative Annual, p 315; Memorandum of Attorney General to the Governor dated … with the forfeiture action. April 18, 1995 Joseph R. Caputo, County Comptroller County of Suffolk 1 In …
https://www.osc.ny.gov/legal-opinions/opinion-95-8