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Opinion 91-37
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FINES AND PENALTIES -- Disposition of Parking … Law, §235). Such tribunals may also have jurisdiction in other specific instances (see Vehicle and Traffic Law, …
https://www.osc.ny.gov/legal-opinions/opinion-91-37State Comptroller DiNapoli Releases Municipal Audits
… financial reports to the State Comptroller’s Office. Town of North Elba – Cash Collections (Essex County) Auditors … the golf director did not provide adequate oversight of golf course collections. Auditors also found the park … did not ensure employees remitted collections at the end of activities. Frankfort Hill Volunteer Fire Company – …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… by health care providers. We identified $7,331,458 in actual and potential overpayments for services not … and technical analysis of incidents/accidents based on data they record. An audit issued in July 2019, found the MTA was not in compliance with its …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-auditsOpinion 88-56
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Purchases and Sales … district, does not have a prohibited conflict of interest in purchase contracts between the firm and the district if …
https://www.osc.ny.gov/legal-opinions/opinion-88-56Opinion 88-62
… finance closure of landfill) GENERAL MUNICIPAL LAW, §6-c: A town may establish a capital reserve fund to finance the … authorizes town boards to establish capital reserve funds for the purpose of financing all or part of the cost of the "construction, reconstruction or …
https://www.osc.ny.gov/legal-opinions/opinion-88-62DiNapoli Report Finds Big Five School Districts' Use of Pandemic Aid Reflects Different Priorities
… the full expansion of the city’s 3-K initiative (universal free educational childcare for 3-year-olds), which began … York City’s decision to fund the 3-K program with federal money also stands in contrast to other districts across the … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-report-finds-big-five-school-districts-use-pandemic-aid-reflects-different-prioritiesXI.12.B Contract Assignments – XI. Procurement and Contract Management
… transfer. Contract assignments should not be confused with vendor address changes or name changes, which are addressed in X.1 Guide to Vendor/Customer Management Overview , or with payment … assignment agreements are formal agreements whereby one vendor, the Transferor, transfers the rights, obligations, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12b-contract-assignmentsState Comptroller DiNapoli and Ulster County Executive Metzger Announce Findings of Gulnick Investigation
… of any crimes committed by Gulnick while he served in his government role, but did find weaknesses in county procedures that could leave it vulnerable to fraud, … known, Gulnick chose to resign rather than be placed on leave. In light of the allegations and Gulnick’s position …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-and-ulster-county-executive-metzger-announce-findings-gulnickState Comptroller DiNapoli Releases Municipal Audits
… underestimated revenues and overestimated expenditures. In addition, officials appropriated fund balance to balance … However, operating surpluses occurred which resulted in an unplanned increase in fund balance. Furthermore, the … a certain capital project and was not fully transparent on the anticipated project costs. As a result, original …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases Analysis of Enacted State Budget
… – more than double the preceding 5-year period. The big two items in state spending – School Aid and Medicaid – …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-analysis-enacted-state-budgetState Comptroller DiNapoli Releases Audits
… Programs (Follow-Up) (2019-F-11) An initial report, issued in December 2017, identified systemic issues with the quality of the data the department relies on to administer the state’s weights and measures program. In a follow-up, auditors found the department made …
https://www.osc.ny.gov/press/releases/2019/09/state-comptroller-dinapoli-releases-auditsDiNapoli: New York State Gets 91 Cents for Every Dollar Sent to Washington
… payments between the amount it generated in federal taxes and the amount of federal government spending it received. … than other states, but we also have significant costs, and the continuing imbalance raises questions about equity … a variety of programs such as Social Security, Medicare, benefits for veterans and for retired federal employees, and …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-new-york-state-gets-91-cents-every-dollar-sent-washingtonEnforcement of the Mitchell-Lama Surcharge Provisions
… of Housing and Community Renewal (DHCR). Our audit focused on the income affidavits submitted for the 2012 calendar … DHCR had verified affidavits at the time of our audit in 2017. Background The Mitchell-Lama program was created in 1955 to provide affordable rental and cooperative housing …
https://www.osc.ny.gov/state-agencies/audits/2018/04/10/enforcement-mitchell-lama-surcharge-provisionsState Agencies Bulletin No. 1746
… 2% Lifeguard Salary Increase Affected Employees Employees in the following lifeguard titles of the Office of Parks, … Center or the Department of Environmental Conservation in the State University Professional Services Negotiating … of the Budget Bulletin D-1139 issued March 18, 2019 on Policy and Wage Rates for State Employees in Seasonal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1746-april-2019-lifeguard-2-salary-increase-state-university-professionalComptroller DiNapoli Releases State Audits
… Sept. 30, 2013, auditors identified over $5.6 million in inappropriate or questionable Medicaid payments. By the … Penalties (Follow-Up) (2014-F-19) An initial report issued in May 2013, determined DOL had not collected about $3.8 … with non-veterans even though veterans had been identified on their waiting lists. In a follow-up report, auditors found …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-state-auditsState Agencies Bulletin No. 1462
… instructions for Form 1042-S, amounts subject to reporting on Form 1042-S are those that are paid to foreign persons … code. 2015 Form 1042-S will include earnings paid in paychecks dated: Institution: 01/07/15 through 12/24/15 … below: Box 1 Income Code The two digit code populated in this box identifies the type of income received. This code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1462-form-1042-s-foreign-persons-us-source-income-subject-withholdingState Agencies Bulletin No. 1385
… instructions for Form 1042-S, amounts subject to reporting on Form 1042-S are those that are paid to foreign persons … code. 2014 Form 1042-S will include earnings paid in paychecks dated: Administration: 01/01/14 through 12/31/14 … below: Box 1 Income Code The two digit code populated in this box identifies the type of income received. This code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1385-form-1042-s-foreign-persons-us-source-income-subject-withholdingComptroller DiNapoli and Westchester County District Attorney: Former Croton-On-Hudson Village Fire Department Treasurer Charged in Theft of Fire Department Funds
… Police Department for their ongoing work on this case, and remain fully committed to our joint efforts to … money and will continue the work needed to prosecute this case in the courts and see that justice is done." On the two … Division Public Integrity Bureau, is prosecuting the case. The charges are merely an accusation and the defendant …
https://www.osc.ny.gov/press/releases/2018/06/comptroller-dinapoli-and-westchester-county-district-attorney-former-croton-hudson-village-fireOpinion 89-9
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. ABANDONED AND LOST …
https://www.osc.ny.gov/legal-opinions/opinion-89-9State Comptroller DiNapoli Releases School District Audits
… budgeting practices and ensure surplus fund balance is in compliance with the statutory limit. Officials … also did not ensure $2.2 million was properly restricted in a debt reserve and did not use the funds to pay related … were paid prior to the claims auditor’s approval. Based on dates transactions cleared the bank, 195 additional claims …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits