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Opinion 99-6
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Revenue Anticipation Notes (issuance in anticipation of payments in lieu of taxes); (issuance in anticipation of State aid … a school district may issue revenue anticipation notes in anticipation of the receipt of payments in lieu of taxes …
https://www.osc.ny.gov/legal-opinions/opinion-99-6Local Sales Tax Collections Up
… Overall growth in local sales tax collections statewide in 2019 was relatively … ttps://www.osc.state.ny.us/localgov/pubs/research/growth-in-local-sales-tax-collections-second-half-2019.pdf Find out how … Overall growth in local sales tax collections statewide in 2019 was relatively …
https://www.osc.ny.gov/press/releases/2020/02/local-sales-tax-collectionsDiNapoli Honors Community Leaders During Lunar New Year Celebration
… its organizations through many charitable and fundraising events held at her restaurant. Honoree IWen (Irene) Chu, … presence within the community by hosting family-oriented events and continuing to network and provide public service. …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-honors-community-leaders-during-lunar-new-year-celebrationCensus 2020 Response Rates
… more in taxes to the federal government than any other state but ranks last in what it gets back …
https://www.osc.ny.gov/censusMedicaid Program – Improper Payments to a Physical Therapist
… 1, 2010 through September 30, 2013. Background Mark Amir is a physical therapist who owns and operates Madison … Medicare and Medicaid. Under this arrangement, Medicare is the primary payer and Medicaid pays beneficiaries’ … Medicaid payments (totaling $158,990) to Mr. Amir is questionable. Key Recommendations Recover Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2014/12/15/medicaid-program-improper-payments-physical-therapistMotor Vehicle Financial Security and Safety Responsibility Acts – Assessable Expenses for the Two Fiscal Years Ended March 31, 2013
… motor vehicles driven in New York State possess adequate insurance coverage, or are financially secure, to compensate … Vehicle and Traffic Law, the Department is responsible for tracking its cost of administering these Acts, and assessing these costs on insurance carriers that issue policies or contracts of …
https://www.osc.ny.gov/state-agencies/audits/2015/03/19/motor-vehicle-financial-security-and-safety-responsibility-acts-assessable-expenses-twoState Agencies Bulletin No. 1835
… OSC has created two new locked queries to help agencies identify employees that currently receive a paper check. … Actions Agencies can run the following locked queries to identify employees that receive a paper check and perform … remember to adhere to the current year’s agency submission schedule for data entry of direct deposit forms. Agencies who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1835-new-queries-identify-employees-receiving-paper-checksContact Update for State Agencies
… staff in State agencies to use our Contact Update online service. It allows them to provide and maintain … your username and password. New York State Comptroller - Online Services Online Help See online help for help with logging in and … staff in State agencies to use our Contact Update online service …
https://www.osc.ny.gov/contact-updateOpinion 94-29
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … or an indigent spouse in appeals from Family Court order) CIVIL PRACTICE LAW AND RULES, §8022; FAMILY COURT ACT, §1118: … advance. (b) The clerks of the appellate divisions of the supreme court and the clerk of the court of appeals are …
https://www.osc.ny.gov/legal-opinions/opinion-94-29Monsey Fire District – Audit Follow-Up (2020M-62-F)
… Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Monsey Fire District – Board Oversight (2020M-62), released in July 2024. The audit determined that: The Board of Fire … Monsey Fire Districts District progress as of October 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/monsey-fire-district-audit-follow-2020m-62-fCity of Fulton – Audit Follow-Up (2021M-184-F)
… manage capital projects. Background The City is located in Oswego County. The City is governed by an elected seven-member …
https://www.osc.ny.gov/local-government/audits/city/2025/12/24/city-fulton-audit-follow-2021m-184-fMontauk Fire District – Audit Follow-Up (2024M-117-F)
… the Board and four Commissioners, governs the District and is responsible for its overall financial management. The Board-appointed Secretary-Treasurer is the chief fiscal officer and is responsible for receiving and distributing District funds, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/montauk-fire-district-audit-follow-2024m-117-fTruxton Fire District – Audit Follow-Up (2022M-123-F)
… report – pdf] | [read complete 2022 report – pdf] Purpose of Review The purpose of our review was to assess the Truxton Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the … The purpose of our review was to assess the Truxton Fire Districts …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/20/truxton-fire-district-audit-follow-2022m-123-fHenrietta FD – Audit Follow-Up (2021M-27-F)
… not effectively manage the District’s financial condition and presented budgets indicating the District needed to both increase real property taxes and use appropriated fund balance to close projected budget … fund balance or reserve policies or multiyear financial and capital plans. The audit included four recommendations to …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/henrietta-fd-audit-follow-2021m-27-fWoodbourne Fire District – Audit Follow-Up (2023M-98-F)
… The elected five-member Board governs the District and is responsible for its overall financial management and safeguarding resources. The Board-appointed Treasurer is the chief fiscal officer and is responsible for receiving, disbursing, transferring and …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/03/woodbourne-fire-district-audit-follow-2023m-98-fPlainville Fire District – Audit Follow-Up (2021M-31-F)
… District’s financial activities. Background The District is in the Town of Lysander in Onondaga County. An elected five-member Board governs the District and is responsible for its overall financial management. The Board-appointed Treasurer is the chief fiscal officer and is responsible for receiving, …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/03/plainville-fire-district-audit-follow-2021m-31-fTioga Fire District – Audit Follow-Up (2022M-170-F)
… District’s financial activities. Background The District is located in the Town of Tioga Center (Town) in Tioga … An elected five-member Board governs the District and is responsible for its overall financial management. The Board-appointed Treasurer is the District’s chief fiscal officer responsible for …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/22/tioga-fire-district-audit-follow-2022m-170-fFine Fire District – Audit Follow-Up (2023M-81-F)
… District’s financial activities. Background The District is located in the Town of Fine in St Lawrence County the … members, with one member appointed as Chairman. The Board is responsible for the District’s overall financial … management. The Board-appointed Secretary-Treasurer is the chief fiscal officer and is responsible for receiving, …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/06/12/fine-fire-district-audit-follow-2023m-81-fComptroller DiNapoli and AG Schneiderman Announce Fourth and Final Guilty Plea in Monroe Co. Bid-Rigging Case
… was stated on the record in today’s court proceedings, it is expected that Lynch will be sentenced to two-and-one-third … in restitution and forfeiture. "Mr. Lynch's conviction is the fourth to stem from my office’s audits and … said. "Today's guilty plea demonstrates that my office is committed to ensuring that taxpayer funds are being spent …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-and-ag-schneiderman-announce-fourth-and-final-guilty-plea-monroe-co-bid-riggingSee if any of NY's $12.5 Billion in Unclaimed Funds is Yours at Upcoming Statewide Events
… New Yorkers can find out if they are owed some of the state’s … State Comptroller Thomas P. DiNapoli announced today. “New York has $12.5 billion in unclaimed fund accounts. We … its rightful owners,” DiNapoli said. “The money belongs to New Yorkers. We want to give it back.” Representatives from …
https://www.osc.ny.gov/press/releases/2014/02/see-if-any-nys-125-billion-unclaimed-funds-yours-upcoming-statewide-events