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New York State Comptroller Thomas P. DiNapoli Statement on the Murders of Three Israeli Students
… men whose future’s held great promise, are both shocking and saddening. My heartfelt thoughts and prayers are with the families of the young victims. … men whose futures held great promise are both shocking and saddening My heartfelt thoughts and prayers are with the …
https://www.osc.ny.gov/press/releases/2014/07/new-york-state-comptroller-thomas-p-dinapoli-statement-murders-three-israeli-studentsOpinion 89-19
… RULES, §§8017(a), 8022; SOCIAL SERVICES LAW, §61: A county department of social services is subject to pay the appellate … of the exemption in CPLR 8017(a). You ask whether a county department of social services is subject to the fees … You suggest, however, that the commissioner of the local department of social services should be considered an agent …
https://www.osc.ny.gov/legal-opinions/opinion-89-19Opinion 92-8
… ask whether Local Finance Law, §165.00 prohibits a city from depositing with the State the proceeds of bonds and … aid and provides that the State's share shall be payable from appropriations made to the State Department of … street and highway projects. The repayment is made from the proceeds of obligations issued by the New York State …
https://www.osc.ny.gov/legal-opinions/opinion-92-8Financial Toolkit for Local Officials
… Is My Municipality in Fiscal Stress Addressing a Current Budget Deficit Budgeting in Future Years Cash Flow Management Strategies … district leaders are faced with unprecedented challenges in the wake of the pandemic including simultaneously managing …
https://www.osc.ny.gov/local-government/financial-toolkitPandemic Planning and Care for Vulnerable Populations (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Pandemic Planning and Care for … face significant health issues making them more vulnerable in an emergency. For example, individuals with IDD have a … and mortality). OPWDD’s clients largely receive services in congregate settings, posing special infection control …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/pandemic-planning-and-care-vulnerable-populations-followState Agencies Bulletin No. 2212
… checks for Payroll Check Reissues, Reversals, Exchanges and Direct Deposit Returns during the SFS blackout period. … due to an overpayment, who request a check exchange, and who request a Payroll Check Reissue for any reason are … Direct Deposit Returns OSC will continue to receive and process direct deposit returns from financial …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2212-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsAdult Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program
… general population over the past decade, they decreased in 2019 just prior to the COVID-19 pandemic. Nevertheless, … economic shutdown led to soaring unemployment rates in New York, which have slowly but steadily declined since peaking in April 2020. However, for New Yorkers with a disability, …
https://www.osc.ny.gov/state-agencies/audits/2022/03/30/adult-career-and-continuing-education-services-vocational-rehabilitation-supportedEfforts to Collect Delinquent Taxes
… and Finance (Department) is making adequate efforts, in accordance with Department policy, to collect unpaid … mission is to efficiently collect tax revenues in support of State services and programs while acting with integrity and fairness in administering State tax laws. When a tax debt has been …
https://www.osc.ny.gov/state-agencies/audits/2021/08/24/efforts-collect-delinquent-taxesState Agencies Bulletin No. 2368.1
… State Comptroller is authorized to offset State payments in order to collect State debts, if due process is provided. … deduction. The notice will include the employee’s name, social security number, the total amount due, the check … of the amount of an overpayment of unemployment insurance in an arbitration award or settlement agreement scenario, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23681-instructions-use-deduction-code-433-unemployment-insurance-owed-andDownsville Fire District – Procurement and Claims Audit (2022M-130)
… (Board) ensured that goods and services were procured in accordance with the procurement policy and claims were … Board did not ensure that goods and services were procured in accordance with the procurement policy and that all claims … not have assurance that goods and services are purchased in the most economical manner. Seven claims and 44 debit card …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/12/30/downsville-fire-district-procurement-and-claims-audit-2022m-130DiNapoli: New York State Pension Fund Helping Build a Lower Carbon Future
… As a result of the agreements, the Fund, which owns shares in each company with respective values of $5.9 and $3 … Energy (29%), Westar Energy (28%) and DTE Energy (27.5%). In response to another shareholder proposal filed by … . The IPCC has estimated that a 55 percent reduction in global GHG emissions is needed by 2050 to stabilize global …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-new-york-state-pension-fund-helping-build-lower-carbon-futureState Agencies Bulletin No. 2368
… State Comptroller is authorized to offset State payments in order to collect State debts, if due process is provided. … deduction. The notice will include the employee’s name, social security number, the total amount due, the check … of the amount of an overpayment of unemployment insurance in an arbitration award or settlement agreement scenario, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2368-instructions-use-deduction-code-433-unemployment-insurance-owed-and-newOuaquaga Fire Company, Inc. – Company Operations (2025M-98)
… of Directors (Board) and membership operate the Company in accordance with its Certificate of Incorporation … 2025 Understanding the Audit Area Operating a fire company in accordance with its Certificate and providing adequate … apparatus and emergency equipment for use by the Company in the protection of individuals and property from injury, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/01/23/ouaquaga-fire-company-inc-company-operations-2025m-98DiNapoli Releases Report on SFY 2024-25 Financial Plan
… New York’s financial outlook is in a relatively stable position, but continues to have a … expansion enabled the state to close the prior fiscal year in a stronger financial position than the Division of the … reserves,” DiNapoli said. “But the structural imbalance in the state’s finances remains. With the state in a …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-releases-report-sfy-2024-25-financial-planDiNapoli: New York State Ranked First Nationwide in Nonprofit Jobs And Organizations
… New York state ranked first nationwide in nonprofit jobs and organizations, with nearly 1.3 million employees and more than 31,000 organizations in 2012, according to a report released today by State … more than 18 percent of all private sector employment in the state. “Nonprofits take care of New Yorkers, whether …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-new-york-state-ranked-first-nationwide-nonprofit-jobs-and-organizationsDiNapoli: Technology Changing How Local Governments Serve Residents
… “Smart Solutions Across the State: Advanced Technology in Local Governments,” at a press conference in the City of Schenectady with Mayor Gary R. McCarthy, … provide greater internet access. The initiatives underway in Schenectady are a model for others to follow, and I …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-technology-changing-how-local-governments-serve-residentsOpinion 94-17
… the issues discussed in the opinion. REFUSE AND GARBAGE -- Recycling Services (imposition and collection of fees for) … that unpaid user fees imposed to finance the cost of recycling services, including any interest or penalties, may … the amount of unpaid fees imposed upon property owners for recycling services provided by the city under a contract with …
https://www.osc.ny.gov/legal-opinions/opinion-94-17Opinion 90-53
… or statutory amendments that bear on the issues discussed in the opinion. INDEPENDENT CONTRACTORS -- Consultants … contractor) VILLAGE LAW, §§1-102; 3-301(2); 4-408(a): (1) In the absence of express statutory authorization, the … issuance of building permits and certificates of occupancy in excess of $50,000 per year. It is unclear, however, …
https://www.osc.ny.gov/legal-opinions/opinion-90-53DiNapoli: Springport Town Clerk Faces Criminal Charges
… was charged with offering a false instrument for filing in the 1st degree, computer trespass and official misconduct, … office. Waldron pleaded not guilty and is due back in Aurelius Town Court on June 28. Waldron’s actions were … led to 24 arrests and the recovery of nearly $3 million in retirement funds. Since taking office in 2007, DiNapoli …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-springport-town-clerk-faces-criminal-chargesDiNapoli: MTA Budget Outlook Improves
… financial footing than seven months ago with $1.9 billion in unanticipated resources now expected to be available over … total of $240 million from $638 million. The $1.9 billion in unanticipated resources during the financial plan period … MTA plans to raise fares and tolls again by 7.5 percent in 2015 and by another 7.5 percent in 2017 -- more than twice …
https://www.osc.ny.gov/press/releases/2013/09/dinapoli-mta-budget-outlook-improves