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Security Over Critical Systems (2023-S-48) 180-Day Response
To determine whether the security over Erie County Medical Center Corporation’s (ECMCC) critical systems is sufficient to minimize the various risks associated with unauthorized access to systems and data.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s48-response.pdfDiNapoli: Tax Cap Nears Two Percent for 2018
… towns, fire districts, 44 cities and 10 villages. "After two years of tax growth being limited to less than one …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-tax-cap-nears-two-percent-2018New York State Comptroller Thomas P. DiNapoli Statement on the Murders of Three Israeli Students
… Israeli teenagers, innocent young 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. “There cannot be true … Israel no longer have to face such threats. We must stand with Israel against the terrorists. “The unconscionable …
https://www.osc.ny.gov/press/releases/2014/07/new-york-state-comptroller-thomas-p-dinapoli-statement-murders-three-israeli-studentsOpinion 89-19
… fee for filing, recording or indexing any paper, document, map or proceeding filed, recorded or indexed for the county, … transcript, certification or copy of any paper, document, map or proceeding to be used for official purposes. This … Appellate Divisions and the Court of Appeals (1988 Opns St Comp No. 88-38, p 75). You suggest, however, that the …
https://www.osc.ny.gov/legal-opinions/opinion-89-19Opinion 92-8
… that bear on the issues discussed in the opinion. BONDS AND NOTES -- Permissible uses (financing non-federal share of … -- Proceeds (payment to State Comptroller) STREETS AND HIGHWAYS -- Improvements (issuance of obligations to … 11.00(a), 165.00; L 1991, ch 329, §15, as repealed and reenacted by L 1991, ch 330, §9: A city may deposit with …
https://www.osc.ny.gov/legal-opinions/opinion-92-8Financial Toolkit for Local Officials
… Is My Municipality in Fiscal Stress Addressing a Current …
https://www.osc.ny.gov/local-government/financial-toolkitPandemic Planning and Care for Vulnerable Populations (Follow-Up)
… in our initial audit report, Pandemic Planning and Care for Vulnerable Populations (Report 2021-S-9 ). About the Program The Office for People with Developmental Disabilities (OPWDD) is responsible for coordinating services for individuals with intellectual …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/pandemic-planning-and-care-vulnerable-populations-followEfforts to Collect Delinquent Taxes
… adequate efforts, in accordance with Department policy, to collect unpaid amounts—including taxes, interest, penalties, … the Program The Department’s mission is to efficiently collect tax revenues in support of State services and … adequate efforts in accordance with Department policy to collect unpaid amountsincluding taxes interest penalties and …
https://www.osc.ny.gov/state-agencies/audits/2021/08/24/efforts-collect-delinquent-taxesState Agencies Bulletin No. 2368.1
… benefits, a payroll deduction may be initiated to withhold 10% of the employee’s gross earnings until the overpayment is … and will specify the deduction will be applied as 10% of the employee’s gross earnings. DOL will notify State … code 509. For the Effective Date, enter the first day of the pay period for the check date the deduction is to …
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)
… that goods and services were procured in accordance with the procurement policy and claims were approved prior to … ensure that goods and services were procured in accordance with the procurement policy and that all claims were approved … services tested, totaling $58,117 (11 percent), complied with the District’s procurement policy, because they either …
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
… (Fund) long-term investments. The agreements are part of DiNapoli’s broader strategy to protect and grow the Fund’s … related shareholder resolutions that went to a vote when no agreement was reached, including: Resolution calling for ExxonMobil to address climate change …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-new-york-state-pension-fund-helping-build-lower-carbon-futureState Agencies Bulletin No. 2368
… by employees if the employee has received sufficient notice and an opportunity to be heard. The DOL makes … to initiate the 509, Unemployment Insurance deduction. The notice will include the employee’s name, social security … Deduction code 433, Unemployment Insurance Owed. The notice will include the employee’s Empl ID, the total amount …
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)
… report – pdf] Audit Objective Did the Ouaquaga Fire Company, Inc. (Company) Board of Directors (Board) and membership operate the Company in accordance with its Certificate of Incorporation … Did the Ouaquaga Fire Company Inc Company Board of Directors Board and membership …
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
… The state had regained all the jobs lost in March and April 2020 in April of this year. For the current fiscal … SFY 2024-25, which is largely expected to occur from SFY 2026-27 to SFY 2027-28. Major provisions of federal and state … level, the scheduled expiration of the Tax Cuts and Jobs Act at the end of 2025 may impact the realization of nonwage …
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
… that support their sustainability and good work,” said Doug Sauer, chief executive officer of New York Council of …
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
… The city recently began installing energy saving LED street lights and expanding wireless connectivity to certain … to partner with National Grid as we deploy an advanced LED street lighting network across the entire city that will … fiber optic cable running from the fire department’s main headquarters to Fire Station 3 will provide wired …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-technology-changing-how-local-governments-serve-residentsOpinion 94-17
… -- Recycling Services (imposition and collection of fees for) REAL PROPERTY TAXES AND ASSESSMENTS -- Tax Levy … the amount of unpaid fees imposed upon property owners for recycling services provided by the city under a contract … cities are authorized to enter into contracts to provide for a system of collection and disposal of solid waste …
https://www.osc.ny.gov/legal-opinions/opinion-94-17Opinion 90-53
… assessor); (authority to contract out functions of village building inspector); (authority to contract out functions of … (authority to retain assessor on contractual basis) BUILDING INSPECTOR -- Independent Contractor (authority to contract out functions of village building inspector) STREETS AND HIGHWAYS -- Independent …
https://www.osc.ny.gov/legal-opinions/opinion-90-53DiNapoli: Springport Town Clerk Faces Criminal Charges
… trying to pad her hours," DiNapoli said. "Hopefully, her arrest will deter others from such corruption. My office …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-springport-town-clerk-faces-criminal-chargesDiNapoli: MTA Budget Outlook Improves
… of the MTA’s financial plan released today by New York State Comptroller Thomas P. DiNapoli. The MTA plans to use … to set a new record in 2013. Ridership on the Long Island Rail Road is not expected to return to pre-recession levels … level. For a copy of the analysis visit: http://www.osc.state.ny.us/osdc/mta6-2014.pdf …
https://www.osc.ny.gov/press/releases/2013/09/dinapoli-mta-budget-outlook-improves