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Opinion 89-39
… a municipal officer or employee has an interest in any contract with his municipality if he receives a direct or … indirect pecuniary or material benefit as a result of that contract. In addition, regardless of whether an officer or … receives a direct or indirect pecuniary benefit from a contract, an officer or employee is deemed to have an …
https://www.osc.ny.gov/legal-opinions/opinion-89-39Local Sales Tax Collections Increased by 3% in July Compared to Last Year
… cash flow monitoring especially important.” For July 2023 compared with July 2022: New York City’s collections …
https://www.osc.ny.gov/press/releases/2023/08/local-sales-tax-collections-increased-3-july-compared-last-yearState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … Prescriber (2013-S-4) Based on a statistical projection, auditors determined DOH overpaid Joia $1,485,121 for improper … Conservation Oversight of Health and Safety Regulations at Public Pools, Beaches, and Spray Grounds (2016-S-55) All …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-auditsHauppauge Fire District – Mandatory Training and Procurement (2014M-375)
… was to assess Board compliance with training requirements and to review internal controls over procurement for the … District is a district corporation of the State, distinct and separate from the towns of Smithtown and Islip in Suffolk County, in which it is located. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/hauppauge-fire-district-mandatory-training-and-procurement-2014m-375DiNapoli: Value of IDA Projects Grew 10% in 2021 to $126 Billion
… in 2021, a 10.4%, or $11.9 billion, increase compared to 2020, according to a report released today by State … to ensure these projects are creating or retaining the jobs and economic benefits they are supposed to. Publishing … by Region Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-value-ida-projects-grew-10-percent-in-2021-to-126-billionTown of Milan - Town Clerk/Tax Collector (2018M-257)
… Collector maintained adequate records and properly deposited and remitted money in a timely manner. Key Findings … Twenty-nine property tax payments totaling $56,308 were deposited from one to 19 days late. Key Recommendations Ensure that all real property taxes are deposited and remitted to the Supervisor and Treasurer in …
https://www.osc.ny.gov/local-government/audits/town/2019/03/08/town-milan-town-clerktax-collector-2018m-257Opinion 89-44
… VILLAGE JUSTICE -- Acting Justice (reporting requirement to the State Comptroller) STATE COMPTROLLER -- Justice Court … COURT ACT, §2021: Acting village justices are required to file a monthly report with the Justice Court Fund of the … reporting. You ask if acting village justices are required to file a monthly report with the Justice Court Fund of the …
https://www.osc.ny.gov/legal-opinions/opinion-89-44Opinion 88-72
Concerning the formation of a town sewer district within the boundaries of an existing county sewer district
https://www.osc.ny.gov/legal-opinions/opinion-88-72Chenango County Industrial Development Agency – Project Approval and Monitoring (2022M-10)
… and document its evaluation and approval process. In addition, the Board did not properly monitor the … to ensure they were not exceeded. Track payments in lieu of taxes (PILOTs) to ensure they were billed and paid in accordance with the PILOT agreements. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/county/2022/04/22/chenango-county-industrial-development-agency-project-approval-and-monitoringDelaware County – Assigned Counsel (2016M-384)
… our audit was to review the County’s assigned counsel plan and the implementation of that plan, and how courts within the County determined assigned counsel … is located in eastern New York, consists of 19 towns and 10 villages and has approximately 48,000 residents. The …
https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384Village of Suffern – Budget Review (B21-6-2)
… deficits in the Village’s general, water, sewer and capital projects funds as of May 31, 2015. New York State … are outstanding. Key Findings Significant revenue and expenditure estimates in the tentative budget are … officials should carefully monitor the sewer rent revenue and make adjustments to the budget as needed throughout the …
https://www.osc.ny.gov/local-government/audits/village/2021/04/16/village-suffern-budget-review-b21-6-2Village of Suffern – Budget Review (B25-6-4)
… of 2015 authorizes the Village of Suffern (Village) to issue debt not to exceed $5 million to liquidate the … requires local governments that have been authorized to issue obligations to fund operating deficits to submit to the … year during which the local government is authorized to issue the deficit obligations, and for each subsequent fiscal …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4Background Checks at Municipal Youth Programs (2012-MS-5)
… and the Cities of Binghamton [pdf] , Middletown [pdf] , New Rochelle [pdf] and Utica [pdf] . Purpose of Audit The … Background Background checks are currently required by State law or regulation for individuals who have contact with … Two municipalities (Town of Manlius and the City of New Rochelle) only screened personnel providing programs …
https://www.osc.ny.gov/local-government/audits/city/2013/01/25/background-checks-municipal-youth-programs-2012-ms-5New York State’s Personal Income Tax Check-Off Programs, February 2021
New York taxpayers’ choices for making charitable donations through check-offs on their State Personal Income Tax returns continue to grow.
https://www.osc.ny.gov/files/reports/pdf/tax-check-off-programs-sfy-2019-20.pdfSchool District Assessment Adjustment Form
All assessment adjustments must be reported in detail by parcel on this form. Please fill it out and mail back to the Office of the New York State Comptroller.
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/school-district-assessment-adjustment-form.pdfSoaring Health Care Costs Highlight Need To Address Childhood Obesity, October 2012
Obesity rates in New York State and the nation have jumped sharply in recent decades.
https://www.osc.ny.gov/files/reports/special-topics/pdf/health-child-obesity-2012.pdfDiNapoli 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-reportDiNapoli: Former Riverside Village Clerk Pleads Guilty in $50,000 Theft
… County Court to grand larceny in the second degree and is expected to be sentenced on June 23 to 60 days in jail, … County District Attorney Brooks Baker said. “Our hope is that eventually folks, including Ms. Johnson, will get the …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-former-riverside-village-clerk-pleads-guilty-50000-theftDiNapoli: Local Sales Tax Collections Up 2.2% in Second Quarter
… government sales tax collections totaled $5.83 billion in the second calendar quarter (April-June) of 2024, an … all other regions of the state also saw increases. “Growth in local sales tax collections has moderated, as both … to local sales tax growth, and its moderate increase in collections reflects in part a tourism industry that …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-local-sales-tax-collections-22-second-quarterComptroller DiNapoli Releases Municipal Audits
… of the Town of Burke , Town of Deerpark , City of Newburgh and Rockland County . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-audits-0