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Opinion 93-7
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Contracts Requiring … involving confidential information, investigatory services in connection with locating individuals to be served and … bidder after public advertisement for sealed bids in the manner prescribed in that section. In addition to …
https://www.osc.ny.gov/legal-opinions/opinion-93-7DiNapoli: Tax Cap Remains Below One Percent in 2017
… towns, fire districts, 44 cities and 10 villages. "In what is becoming the norm, New York’s local governments … cap, which first applied to local governments beginning in 2012, limits tax levy increases to the lesser of the rate … the tax cap. The 2017 fiscal year is the fourth year in a row that local governments have had their levy growth …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-tax-cap-remains-below-one-percent-2017About NYSLRS
… The New York State and Local Retirement System (NYSLRS) is one of the largest retirement systems in … two distinct systems: The Employees’ Retirement System (ERS), which provides benefits to employees of … officers and sheriffs. The Police and Fire Retirement System (PFRS), which provides benefits for police officers …
https://www.osc.ny.gov/retirement/about-nyslrsCapital – 2021 Financial Condition Report
… for 52.4 percent of all capital projects spending in SFY 2020-21, down from 57.1 percent five years earlier. … with State resources by the State’s public authorities in recent years; and Projects funded with extraordinary … At the end of SFY 2020-21, the State reported $111 billion in capital assets, an increase of $1.2 billion (1.1 percent) …
https://www.osc.ny.gov/reports/finance/2021-fcr/capitalSelected Management and Operations Practices
… and plant equipment (valued at over $900,000) from two locations without appropriate controls to ensure they were … Project Purpose To determine if Energy Efficiency project savings reported as of April 9, 2015 were properly supported. … were expanded to State-operated facilities in 1991, Long Island public schools in 1992, community colleges statewide …
https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practicesComptroller DiNapoli Releases Municipal Audits
… his office completed audits of the Candor Fire Company , Village of Coxsackie , Town of Easton , Town of Hillsdale , … and compare check images to supporting documentation. Village of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (Greene County) The village has experienced unplanned operating deficits in its …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-0Membership Milestones for Employees’ Retirement System (ERS) Members
… Retirement System (ERS), no matter which retirement tier and plan you’re covered under, there are important milestones you need to know. Understanding your milestones will help you develop a sound financial plan. … to see how your years of service affect your retirement benefits. For specific information about your retirement …
https://www.osc.ny.gov/retirement/members/membership-milestones-employees-retirement-system-ers-membersDiNapoli: Some Taxpayer Check-Off Donations Not Utilized for Worthy Causes
… sit unused, according to a report issued today by New York State Comptroller Thomas P. DiNapoli. More than $14 million … The first check-off was created in 1982 to support the state’s Conservation Fund, administered by the Department of … wildlife check-off at 344,732, and reached a low point in state fiscal year 2012-13 at 134,665 for all check-offs. The …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-some-taxpayer-check-donations-not-utilized-worthy-causesFine Fire District – Board Oversight (2023M-81)
… complete report – pdf] Audit Objective Determine whether the Fine Fire District (District) officials adequately monitored financial activity and ensured appropriate records and reports were maintained. … accounting records. Hold required public hearings on the proposed 2022 and 2023 budgets or formally adopt the …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81Olean Firefighter Charged With Stealing Over $116,000 From City's Fire Department
… Gaylor Jr., 41, of Olean, was charged with Grand Larceny in the Second Degree, two counts of Forgery in the Second Degree and Official Misconduct in Cattaraugus Court. Gaylor Jr. is accused of paying his …
https://www.osc.ny.gov/press/releases/2022/01/olean-firefighter-charged-stealing-over-116000-citys-fire-departmentDiNapoli Report Tracks MTA's Shifting Revenue Streams
… transit system,” DiNapoli said. “Keeping stations safe and clean, and trains and buses in good repair, relies on a … a fare increase the year before, in 2024 this revenue made up 39% of the operating budget. Straphangers took 30% fewer … evasion will bring ridership up to 74% of 2019 levels by 2026. With 4% fare and toll increases planned for August 2025 …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-report-tracks-mtas-shifting-revenue-streamsDiNapoli: Municipalities Facing Slow Growth in Sales Tax Collections
… strongest sales tax growth in 2016 was in the Mid-Hudson Valley with a 2.9 percent increase and Long Island with a 1.9 … 4 percent in six counties in 2016 – Chautauqua, Delaware, Jefferson, Putnam, Sullivan and Yates; Central New York was … a decline in collections, while growth in the Mohawk Valley, Southern Tier and Western New York was below one …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-municipalities-facing-slow-growth-sales-tax-collectionsDiNapoli: Fast Food Companies Agree to Stronger Supplier Oversight
… and YUM! Brands, the parent company of Kentucky Fried Chicken, Pizza Hut and Taco Bell, have agreed to conduct … Wendys and YUM Brands the parent company of Kentucky Fried Chicken Pizza Hut and Taco Bell have agreed to conduct …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-fast-food-companies-agree-stronger-supplier-oversightDiNapoli: Former State Employee Arrested for Falsely Claiming She Never Received $4K Loan Check from New York State and Local Retirement System
… received the check, Brady signed it over to an unrelated third-party purportedly to satisfy a debt. Brady then called NYSLRS … was sent a new one, which she cashed. In the meantime, the third party had deposited the original check. Once the stop …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-state-employee-arrested-falsely-claiming-she-never-received-4k-loan-check-new-yorkDiNapoli Releases Report on NYS Executive Budget
… is now forecasting reduced budget gaps. In his annual report assessing the proposed Executive Budget, State … that will increase costs to state taxpayers over the long run. Economic and Budget Outlook DOB projects the economy … forecast to grow to 52.4% by SFY 2027-28. Risks DiNapoli’s report noted several risks and uncertainties that could …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-releases-report-nys-executive-budgetCity of Mechanicville – Financial Oversight (2025M-78)
… [read complete report – pdf] Audit Objective Did the City of Mechanicville (City) Mayor and officials provide … extended our audit period to December 31, 2024, to include the 2024 fiscal year-end bank reconciliation. Understanding the Audit Area The City Council (Council) is responsible for …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-financial-oversight-2025m-78County of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)
… evaluate the Authority’s procedures over solid waste and recycling charges and determine if host community fees were … involved in the billing and collection of solid waste and recycling charges was inadequate because it was not … policy to include additional guidance over solid waste and recycling charges and ensure that procedures are performed as …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/12/29/county-franklin-solid-waste-management-authority-solid-waste-andState Comptroller DiNapoli: Former Corrections Officer Used Fake Pay Stubs to Seek $237,000 Mortgage Loan
… A former New York state corrections officer and his wife were arrested Friday for allegedly giving false pay stubs to … A former New York state corrections officer and his wife were arrested for allegedly giving false pay stubs to boost their …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-former-corrections-officer-used-fake-pay-stubs-seek-237000-mortgage-loanOpinion 88-26
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Permissible Uses (financing construction of building by town for State Police use) NEW YORK CONSTITUTION, … during the term of the bonds. You ask whether a town may construct a building for State Police use on State land …
https://www.osc.ny.gov/legal-opinions/opinion-88-26DiNapoli: Critical Pre-School Special Education Services Not Reaching All Students Who Need Them
… oversight of services was hindered because it did not know how many students were enrolled in the preschool special … The State Education Department and school districts must do a better job serving these students. I am pleased that SED agreed with our findings and has taken …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-critical-pre-school-special-education-services-not-reaching-all-students-who-need-them