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Model Code of Ethics for Local Governments - Frequently Asked Questions
… of persons having a family relationship with a municipal officer or employee. Can a municipality expand or reduce … parents, siblings, children, and members of the municipal officer’s or employee’s household. The Model Code refers to … What is recusal and abstention, and when must a municipal officer or employee recuse himself or herself and abstain …
https://www.osc.ny.gov/local-government/publications/model-code-ethics-local-governments-frequently-asked-questionsBrighter Choice Charter School for Girls – Financial Operations (2013M-321)
… fee for these services is 1 percent of per pupil revenue from the prior academic year. On January 31, 2013, the Board … compact contract. The revised contract increases the fee from 1 percent for the 2012-13 school year, to 1.5 percent …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/02/07/brighter-choice-charter-school-girls-financial-operations-2013m-321Village of Castile – Water Billing for Letchworth State Park (2021M-1)
… (Village) officials accurately billed New York State Parks, Recreation, and Historic Preservation (State Parks) for water usage for Letchworth State Park (the Park). … Findings Village officials did not accurately bill State Parks for water usage. Village officials: Were using …
https://www.osc.ny.gov/local-government/audits/village/2021/05/28/village-castile-water-billing-letchworth-state-park-2021m-1University Preparatory Charter School for Young Men - Payroll (2023M-123)
… Determine whether University Preparatory Charter School for Young Men (School) officials accurately compensated employees. Key Findings School officials did not always accurately compensate … Determine whether University Preparatory Charter School for Young Men School officials accurately compensated …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/12/01/university-preparatory-charter-school-young-men-payroll-2023m-123Albany Leadership Charter School for Girls – Cash Collections (2022M-165)
… and staff did not: Monitor collections received in the main office to ensure all collections were accounted for or … manner, and reconcile collections lists and remittances to bank deposits. Ensure State aid payments are properly …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165Brighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)
… other designated official did not review cancelled check images to ensure only approved disbursements were made. The … to be signed by the Principal. Review cancelled check images to ensure only authorized disbursements are made. …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/22/brighter-choice-charter-school-girls-non-payroll-disbursements-2023m-72DiNapoli: Fairport Audits Reveal Unauthorized Practices for Economic Development Agencies
… to take over the FIDA’s unauthorized revolving loan fund. In May 2013, the FIDA transferred the value of seven … capital” to cover two new FLDC loans that began in early 2014. FIDA also improperly gifted $143,000 to the … Payments FIDA made a $42,000 contribution to the village in 2014 but had no basis for the budgeted amount or contract …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-fairport-audits-reveal-unauthorized-practices-economic-development-agenciesDiNapoli Recommends Ways For LIRR To Get Back On Track
… The Long Island Rail Road's (LIRR) limited plans for handling unexpected incidents and poor communications to riders, exacerbated the impact of train delays and cancelations this past winter, according … The Long Island Rail Roads LIRR limited plans for handling unexpected incidents and poor communications to …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-recommends-ways-lirr-get-back-trackDiNapoli: Money Earmarked for Highway and Bridge Infrastructure Siphoned Off
… been shortchanged because the state continues to use money in the Dedicated Highway and Bridge Trust Fund (DHBTF) to pay … P. DiNapoli. Similar concerns were raised by DiNapoli in reports in 2009 and in 2014 , and this updated analysis shows the … been shortchanged because the state continues to use money in the Dedicated Highway and Bridge Trust Fund DHBTF to pay …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-money-earmarked-highway-and-bridge-infrastructure-siphoned-offDiNapoli: Weak Oversight Leads to Tax Breaks for Ineligible Properties
… (DEC) inadequate monitoring and enforcement has resulted in landowners enrolled in two private forest conservation programs receiving … the localities and DEC. DiNapoli’s report found weaknesses in several aspects of DEC’s oversight of the 480a program, … Audit Finds Properties in Forest Protection Program That Dont Qualify …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-weak-oversight-leads-tax-breaks-ineligible-propertiesDiNapoli: Local Sales Tax Collections Down for Third Quarter 2020
… Comptroller Thomas P. DiNapoli. Sales tax collections from July to September totaled $4.3 billion, or $452 million … quarter sales tax figures show a significant improvement from the 27.1 percent decline we saw during the second … tax revenue for the third quarter was the main driver behind the overall drop in local government collections. …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-local-sales-tax-collections-down-third-quarter-2020DiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… today announced that five villages were designated in fiscal stress under his Fiscal Stress Monitoring System … year local governments and designated one village in “moderate fiscal stress” and four villages as “susceptible … The village of Coxsackie (Greene County) was classified in “moderate fiscal stress.” The four villages classified as …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesDiNapoli: Employment Recovery for New Yorkers with Disabilities Lags Nation
… Disabilities Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-employment-recovery-new-yorkers-disabilities-lags-nationDiNapoli: Housing Cost Burdens for New Yorkers Among Nation's Highest
… consume more than 30% of their household income, with 1 in 5 households experiencing a severe cost burden of more … Comptroller Thomas P. DiNapoli. This is the third report in the State Comptroller’s “New Yorkers in Need” series. Previous reports focused on poverty and food …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-housing-cost-burdens-new-yorkers-among-nations-highestDiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… DiNapoli today announced that six villages were designated in fiscal stress under the Fiscal Stress Monitoring System … year local governments and designated one village in “significant fiscal stress,” one in “moderate fiscal stress,” and four as “susceptible to …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesDiNapoli Releases Analysis of Federal Funding for New York City
… New York City’s proposed Fiscal Year (FY) 2026 operating budget relies on $7.4 billion in federal … according to a series of briefs released today by New York State Comptroller Thomas P. DiNapoli. DiNapoli’s … New York Citys proposed Fiscal Year FY 2026 operating budget …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-analysis-federal-funding-new-york-cityDiNapoli: Stronger Oversight Needed for Social Adult Day Care Programs
… rely on social adult day care services to help them stay in their own homes and communities. But without stronger … the strongest oversight and program integrity systems in the nation. Today’s announcement further reflects the … programs, which provide personal care and other services in a structured setting for adults with chronic illnesses or …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-stronger-oversight-needed-social-adult-day-care-programsDiNapoli: $90,000 in Full Restitution Paid for Rental Assistance Theft
… was sentenced to five years’ probation for his role in stealing $90,000 in Emergency Rental Assistance Program (ERAP) funds to which … 56, of Paramus, N.J., pleaded guilty to grand larceny in the second degree in February. The two paid a total of …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-90000-full-restitution-paid-rental-assistance-theftState Agencies Bulletin No. 1408
… the April 2015 M/C Performance Advance should be withheld from an employee, the agency must request approval from the Division of the Budget as explained in Budget … the employee’s Job Data page based on information received from the Division of the Budget. Increment Code 0003 is also …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1408-april-2015-management-and-confidential-mc-performance-advancesState Agencies Bulletin No. 1569
… the April 2017 M/C Performance Advance should be withheld from an employee, the agency must request approval from the Division of the Budget as explained in Budget … the employee’s Job Data page based on information received from the Division of the Budget. Increment Code 0003 is also …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1569-april-2017-managementconfidential-mc-performance-advances