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Opinion 91-42
… -- Villages (authority to transfer department funds to village treasurer); (cooperative investment of department funds and village funds); (gift of department funds to village subject to condition regarding use) VILLAGE TREASURER … Whether a village and a village fire department may agree to transfer …
https://www.osc.ny.gov/legal-opinions/opinion-91-42Opinion 95-16
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … the issues discussed in the opinion. SCHOOL DISTRICTS -- Central High School Districts (apportionment of expenses among school …
https://www.osc.ny.gov/legal-opinions/opinion-95-16DiNapoli: DMV Must Do More to Crack Down on Unregistered Auto Repair Shops
… consumers at an increased risk to be scammed by dishonest businesses, according to an audit issued today by New York … of DMV data identified approximately 23,600 automotive businesses with expired licenses or registrations. Of those, … with lapsed registrations and found 22 percent of these businesses with strong indications of continued operations; …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-dmv-must-do-more-crack-down-unregistered-auto-repair-shopsOpinion 2001-3
… therein; see NY Tel . v City of Amsterdam , 200 AD2d 315, 613 NYS2d 993). Further, it has generally been held that a …
https://www.osc.ny.gov/legal-opinions/opinion-2001-3DiNapoli: Surge in Tourism Bolsters NYC Hotel Industry
… percent between 2006 and 2015, and the number of industry jobs increased by 29 percent, according to a report issued … City, fueling the creation of well-paying middle-class jobs," said DiNapoli. "While the industry is vulnerable to … and personal income taxes. Of the 88,400 hotel industry jobs across New York state in 2015, 18 percent more than in …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-surge-tourism-bolsters-nyc-hotel-industryIX.6.D HHS Payment Management System – IX. Federal Grants
… The Department of Health and Human Services’ (HHS) Division of Payment Management uses a custom-developed Payment … are approved or rejected automatically based on the amount of available funds in non-expired status in the PMS account. … The Department of Health and Human Services HHS Division of Payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6d-hhs-payment-management-systemComptroller DiNapoli Releases Municipal Audits
… Town of Huron , Town of Inlet , Village of Johnson City , Lake Ronkonkoma Fire District , Town of Louisville , Town of … million of unpaid parking tickets dating back to 1986. Lake Ronkonkoma Fire District – Bidding and Treasurer’s … Galen Town of Huron Town of Inlet Village of Johnson City Lake Ronkonkoma Fire District Town of Louisville Town of …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-0Physical and Financial Conditions at Selected Mitchell-Lama Developments in New York City (Follow-Up)
… initial audit report, Physical and Financial Conditions at Selected Mitchell-Lama Developments in New York City … adequately oversee the physical and financial conditions at the sampled developments, likely causing management at those developments to misspend funds and fail to provide a …
https://www.osc.ny.gov/state-agencies/audits/2025/06/09/physical-and-financial-conditions-selected-mitchell-lama-developments-new-york-city-followState Agencies Bulletin No. 1169
… Purpose To explain OSC’s Social Security Number and Name reconciliation process and to provide agencies with … E), employers are required to obtain each employee’s name and Social Security Number and to enter them on the … information: Employee’s Social Security Number Employee’s Name Reason Why SSN Not Verified. Reasons provided by SSA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1169-verification-employee-social-security-numbers-and-namesDiNapoli Announces Fiscal Stress Scores
… municipalities (excluding New York City) twice a year. The latest round of scores announced today identified 19 local … the uncertainties created by the pandemic.” In this latest round, the city of Poughkeepsie (fiscal stress score …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-announces-fiscal-stress-scoresDiNapoli: NYC FY 2025 Budget Balanced With Strong Revenues and Cost Savings
… have helped New York City’s fiscal year (FY) 2024 budget generate a projected year-end surplus of $3.9 billion … year, helping the city balance its FY 2025 executive budget, according to a report released today by State … Thomas P. DiNapoli. Still, DiNapoli cautions that budget gaps are likely to be larger-than-anticipated by the …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-nyc-fy-2025-budget-balanced-strong-revenues-and-cost-savingsMore State Investment and Policies Can Create New Opportunities in Hudson Valley Which Saw Unique Gains
… of our food supply system. This is especially true in the Hudson Valley where sales of farm products topped $300 million in … for farmers. Some of the important findings for the Hudson Valley: There were 2,280 farms in the Hudson Valley …
https://www.osc.ny.gov/press/releases/2024/11/more-state-investment-and-policies-can-create-new-opportunities-hudson-valley-which-saw-unique-gainsFinger Lakes Region Leads the Way Statewide in Agricultural Sales, Topping $2 Billion
… This is especially true in the Finger Lakes where sales of farm products topped $2.3 billion in 2022, leading the state. … and recreation in 2022 saw the largest increase in farm income, a 78% jump since 2012. The overall decline of …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-finger-lakesDiNapoli Op-Ed in Newsday Urges Washington to Help Governments Hurt by COVID-19
… and across America, we went from the longest expansion in history to an economic freefall in a matter of weeks. Job … over the past decade. Main Street is shuttered from Long Island to Buffalo, and Wall Street has experienced extreme …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-op-ed-newsday-urges-washington-help-governments-hurt-covid-19DiNapoli: IDA Audits Reveal Need For Improved Project Oversight
… Industrial Development Agencies (IDAs) in Niagara , … of the operations of IDAs. To read the Niagara County Industrial Development Agency report, visit: … To read the Tompkins County Industrial Development Agency report, visit: … To read the Wyoming County Industrial Development Agency report, visit: …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-ida-audits-reveal-need-improved-project-oversightState Comptroller DiNapoli Releases Municipal Audits
… , Town of Orangetown , Town of Portland , Rockville Centre Housing Authority , Village of Southampton , … districts realized operating deficits in 2016. Rockville Centre Housing Authority – Claims Auditing and Cash Receipts … Old Westbury Town of Orangetown Town of Portland Rockville Centre Housing Authority Village of Southampton Westchester …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… Cooperative Educational Services (BOCES) – Building Access Badge Accounts BOCES officials did not properly manage and monitor badge accounts used to access BOCES buildings. Badges that … longer needed out of the 87 active non-employee individual badge accounts. They also created 25 duplicate accounts in …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… budgeting practices were not transparent and resulted in the district exceeding the statutory limit on surplus fund … reserves by nearly $1.9 million and did not use funds held in six reserves with balances totaling $10 million. Orleans … turn over the money because the action was still pending in court. However, the money had been in the treasurer’s …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… performance. The 2024-25 tentative budget includes sewer meter rents revenue of $1.6 million, Orange County sales tax revenue of $1.2 million, and water meter rents revenue of $1.1 million, but auditors were … includes a $100,000 general fund contingency and a $20,000 water fund contingency. There is no contingency for the sewer …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… $87,300, did not have the required proof of insurance on file. Auditors also found buyout payments made to 10 …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits