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IX.12.M Journal Vouchers – IX. Federal Grants
… payments are considered interest neutral. Agencies are required to make every effort to properly allocate state … Agencies are required to make every effort to properly allocate state …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12m-journal-vouchersDiNapoli: Surge in Tourism Bolsters NYC Hotel Industry
… 107,000 rooms in 2015. The industry plans to add another 26,500 rooms in the city by the end of 2019. The city's hotel … industry employment grew by 160 percent in Brooklyn and 40 percent in Queens, outpacing the gain in Manhattan (26 percent). There were 696 hotels in New York City in 2015. …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-surge-tourism-bolsters-nyc-hotel-industryDiNapoli and Scarpino Announce Guilty Plea & Sentencing in Theft of $60K in Pension Payments
… New York State Comptroller Thomas P. DiNapoli and Westchester County District Attorney Anthony A. Scarpino, Jr. … years’ probation after her guilty plea to grand larceny in the third degree in April. Rose also paid $22,000 in … car loan. The Mount Vernon resident was prosecuted by the Westchester County District Attorney’s Office Investigations …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-and-scarpino-announce-guilty-plea-sentencing-theft-60k-pension-paymentsDiNapoli: School District Tax Levy Cap Below 2 Percent for Second Straight Year
… Property tax levy growth for school districts will be capped at 1.23 percent, down from … released today by State Comptroller Thomas P. DiNapoli. “School district and municipal officials must remain fiscally … 1.23 percent cap affects the tax cap calculations for 676 school districts and 10 cities with fiscal years starting …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-school-district-tax-levy-cap-below-2-percent-second-straight-yearAdministration of the CityFHEPS Program for Department of Homeless Services Shelter Residents (2023-N-1)
To determine whether the New York City Department of Social Services is administering the City Fighting Homelessness and Eviction Prevention Supplement (CityFHEPS) program according to the rules and regulations, thereby assisting Department of Homeless Services shelter residents in securing ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23n1.pdfOversight of Kendra's Law (2022-S-43) 180-Day Response
To determine whether the Office of Mental Health (OMH) is effectively monitoring Assisted Outpatient Treatment (AOT) to provide reasonable assurance that existing and potential AOT recipients receive their court-ordered treatment.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s43-response.pdfDiNapoli: Affordable Housing Developments Need Better Oversight to Address Unsafe Conditions
… these properties are managed responsibly and that tenant apartments are safe, well-maintained, and affordable.” The … 92 Mitchell-Lama developments in the city with 46,787 apartments and is responsible for ensuring that managing … 2019 through April 2025 and reviewed a total of 1,076 apartments across five buildings. Unsafe Conditions Found …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-affordable-housing-developments-need-better-oversight-address-unsafe-conditionsUnified Court System Bulletin No. UCS-251
… following employees in Bargaining Units SR or SY with a status of Active (A), Paid Leave of Absence (P) or Leave of … that any corrections besides those directly related to the application of the salary increases are necessary, UCS must … Units SR and SY are complete. Only new rows inserted by UCS onto the file will be loaded into PayServ. If the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-251-november-2017-adjustment-basic-annual-salary-bargaining-unitsTown of Henrietta – Financial Management and Purchasing (2013M-208)
… member’s business. Carefully review, with consultation from the Town’s counsel as appropriate, the status of …
https://www.osc.ny.gov/local-government/audits/town/2014/01/24/town-henrietta-financial-management-and-purchasing-2013m-208State Agencies Bulletin No. 1928
… 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1928-april-2021-managementconfidential-mc-performance-advancesTown of Delhi - Highway Department Leave Records (2020M-53)
… employee leave records. Leave balances for the former Deputy Highway Superintendent (Deputy) from 2015 through 2019 were overstated by a total of … properly recorded, while 89 hours was attributed to the Deputy’s failure to use sick leave for lost time due to an …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-delhi-highway-department-leave-records-2020m-53DiNapoli: Tax Cap Nears Two Percent for 2018
… Property tax levy growth for local governments with fiscal years that … at 1.84 percent for the 2018 fiscal year, according to State Comptroller Thomas P. DiNapoli. This figure affects the tax cap calculations for all counties, towns, fire districts, … Property tax levy growth for local governments with fiscal years that …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-tax-cap-nears-two-percent-2018Plattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
… adequate oversight of the District’s financial operations for the period January 1, 2013 through January 14, 2014. … a portion of the Town of Newburgh. Budgeted appropriations for 2014 totaled approximately $780,000. Key Findings The … moneys were received, did not perform bank reconciliations for the first nine months of 2013 and submitted inaccurate …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operationsEligibility, the Benefit and Filing – Police and Fire Plan
… of tier, if you work for an employer that offers a special plan (that allows retirement after 20 or 25 years of … 70th birthday, even if you have not elected the special plan. The Benefit At retirement you will receive a pension … and the interest earned. The 3 percent contributions required of Tier 5 and 6 members are not annuity savings …
https://www.osc.ny.gov/retirement/publications/1512/eligibility-benefit-and-filingOpinion 97-25
… board) GENERAL MUNICIPAL LAW, §§805-a(1)(c), 806(1)(a): A code of ethics may require a member of a municipal agency to … adopt a code of ethics setting forth for the guidance of its officers and employees the standards of conduct … affidavit requirement, the town should consider amending its code of ethics to supplement the provisions of section …
https://www.osc.ny.gov/legal-opinions/opinion-97-25Opinion 2024-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … TOWN LAW, § 198; VILLAGE LAW, § 11-1112. We are in receipt of the City of Troy’s (“City”) resolution no. 2024-127, … We are in receipt of the City of Troys City resolution no 2024127 adopted by …
https://www.osc.ny.gov/legal-opinions/opinion-2024-1Opinion 2005-7
… the General Municipal Law, for the collection, either by payment in person or payment by electronic funds transfer, of … Law §198(3)(b) generally provides that a town board may permit any person or corporation owning real property outside … prescribed by the board. The town board may not permit such outside use if the use will reduce the water …
https://www.osc.ny.gov/legal-opinions/opinion-2005-7King Center Charter School – Purchasing (2013M-215)
… Ensure that School officials use purchase orders as required. Ensure that School officials obtain verbal or …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215DiNapoli: Former Vernon Center Fire Department Treasurer Sentenced to Prison for Theft of Over $300,000
… Jonnell Rose, the former Treasurer of the Vernon Center Fire Department, was sentenced to serve … grand larceny in the second degree, in August. “Instead of serving his department, Jonnell Rose chose to serve … DiNapoli said. “This crime was a serious betrayal of the public’s trust and I thank District Attorney Carville …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-former-vernon-center-fire-department-treasurer-sentenced-prison-theft-over-300000DiNapoli: Small Business Owners Are Backbone of New York's Economy
… is available. New York ranked fourth among states in the number of small businesses and third behind California and … New York has lagged the nation: between 2001 and 2023, the number of small business firms grew 9.5% in New York compared … onset of the pandemic, applications in New York fell to near 2015 levels, but then surged through the subsequent …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-small-business-owners-are-backbone-new-yorks-economy