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Opinion 89-54
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL … is to be borne by assessments for benefit or ad valorem taxes upon the real property within an area of benefit within …
https://www.osc.ny.gov/legal-opinions/opinion-89-54DiNapoli Announces Sale of $540 Million State of New York General Obligation Bonds
… The bonds are scheduled to be delivered on March 26, 2025. “These bonds, all of which have been approved by the … here: https://osc.ny.gov/press/docs/bond-sale-summary-2025 . The Series 2025A Tax-Exempt Bonds, the Series 2025B …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-announces-sale-540-million-state-new-york-general-obligation-bondsDiNapoli: Special Education Pre-K Provider Claimed Nearly $1 Million in Ineligible Expenses
… formerly known as the Special Education Itinerant Teacher (SEIT) program, to children ages three through five … purchases that were not properly documented; $13,027 in salary and fringe benefit expenses related to a maintenance …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-special-education-pre-k-provider-claimed-nearly-1-million-ineligible-expensesOpinion 91-42
… investment of department funds and village funds); (gift of department funds to village subject to condition … the fire department, in its discretion, may offer a gift of its moneys to the village (see Not-For-Profit … §202). The village board is authorized to accept such a gift upon lawful terms and conditions prescribed by the fire …
https://www.osc.ny.gov/legal-opinions/opinion-91-42Comptroller DiNapoli Releases Municipal Audits
… have been issued. Town of Alexandria – Redwood Water and Sewer District Charges (Jefferson County) Town officials did not bill water and sewer charges in accordance with town ordinances. … records as required in the bylaws. Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases Annual IDA Report
… trend, where project values have increased by 57% and the number of projects has declined by 4% since 2010. … “This report gives taxpayers a clear look at the financial and project data as reported by IDAs for their communities,” … can play an important role in helping local economies and businesses expand and recover after the pandemic. The tax …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-releases-annual-ida-reportComptroller DiNapoli Releases State Audits
… Ballots (2013-S-36) The New York State Board of Elections and local boards of election need to work collaboratively in … during the audit period by competitively procuring ballots and by using sound historical data to project the numbers of … of Professional Studies (CUNY SPS): Procurement Card and Travel Card Purchases (2013-S-39) CUNY SPS charged over …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-state-auditsCost-Saving Ideas: Evaluating Solid Waste Collection Options
… may include one or more large containers for solid waste in a centralized location. Transportation costs can make … cost of collection services by reducing manpower. Changes in frequency of service, method of collecting recyclables and … real property tax revenues, taxpayers may resist increases in their tax bills. Seeking Competition A local government …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluating-solid-waste-collection-optionsExecutive Order - Ensuring Diversity and Inclusion
Every State employee is treated equally before the law and has the right to full enjoyment of the protections, rights and obligations provided by law.
https://www.osc.ny.gov/files/procurement/pdf/executive-order-equal-opportunity.pdfState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … Fire Department – Credit Cards (Erie County) Of the credit card purchases totaling $216,961 examined, …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-auditsCity of Long Beach – Budget Review (B21-7-6)
… Beach, located in Nassau County, has been authorized to issue debt not to exceed $12,000,000 to liquidate the … requires all municipalities that have been authorized to issue obligations to fund operating deficits to submit their … is structurally imbalanced because the City continues to issue debt to finance recurring operating expenditures. The …
https://www.osc.ny.gov/local-government/audits/city/2021/05/12/city-long-beach-budget-review-b21-7-6DiNapoli: Local Sales Tax Collections in August Increase by Nearly 13% Over Last Year
… collections totaled almost $751 million, an increase of 20.6% – or $128 million – over August of 2021. Most counties saw at least some year-over-year … cities are based on estimates by the Department of Taxation and Finance. In the third month of each calendar …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-local-sales-tax-collections-august-increase-nearly-13-percent-over-last-yearImproper Payments for Brand Name Drugs (Follow-Up)
… Objective To determine the extent of implementation of the three … and non-prescription drugs. State law directs pharmacies to substitute prescribed drugs with less expensive drugs …
https://www.osc.ny.gov/state-agencies/audits/2024/07/03/improper-payments-brand-name-drugs-followState Comptroller DiNapoli Statement on Former Mahopac Fire Official Guilty Plea
… embezzlements to buy a yacht, a Mercedes, a Corvette, and Pandora jewels for his wife. My ongoing partnerships with U.S. Attorney … to repay the $5.7 million and is going to federal prison for his crimes." … Michael Klein started stealing from the …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-statement-former-mahopac-fire-official-guilty-pleaState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … Compliance with Executive Order 88 – Energy Efficiency of State Buildings (Follow-Up) (2020-F-18) An audit, covering …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-auditsMontauk Fire District – Payroll - Advanced Life Support Employees (2024M-153)
… [read complete report - pdf] Audit Objective Did the Montauk Fire District (District) Board of Fire … pay increase for ALS employees, increased the hourly rate by $3 per hour instead of $2 per hour for each ALS … each pay period, the payroll calculation errors may have been identified and corrected. The report includes six …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/25/montauk-fire-district-payroll-advanced-life-support-employees-2024m-153Opinion 97-2
… Comp No. 85-3, p 3, superseded to the extent inconsistent. You ask whether a school district may reimburse a former …
https://www.osc.ny.gov/legal-opinions/opinion-97-2Opinion 92-32
… This opinion represents the views of the Office of the State Comptroller at the time it was … significant property for immediate reconveyance to an historical society) -- Sale (on installment basis to … significant structure which should be preserved as an historic site. The town, however, does not wish to hold title …
https://www.osc.ny.gov/legal-opinions/opinion-92-32State Comptroller DiNapoli Releases Audits
… Tool (Follow-Up) (2018-F-4) An initial audit released in September 2016 found that CUNY’s processes and controls … only to functions that were necessary to meet their needs. In a follow-up, auditors found CUNY officials have made … did not consistently assess penalties in accordance with law and/or DOL procedures resulting in the failure to assess …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-audits-0Opinion 92-16
… Opns St Comp, 1970, p 267; Town Law, §116[1]). The board should determine that the rental is upon the most beneficial … contemplated lease agreements, the town's code of ethics should be reviewed to determine whether it contains any … even the appearance of impropriety, the town supervisor should recuse herself from discussion relating to the rental …
https://www.osc.ny.gov/legal-opinions/opinion-92-16