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Opinion 95-16
… date of the apportionment (see Doyle v Town of Diana, 203 App Div 239, 196 NYS 864; cf. Hurley v Cheshire, 234 App Div 464, 255 NYS 486, affd 259 NY 582, "last preceding" …
https://www.osc.ny.gov/legal-opinions/opinion-95-16DiNapoli: DMV Must Do More to Crack Down on Unregistered Auto Repair Shops
… without valid registrations, putting consumers at an increased risk to be scammed by dishonest businesses, according to an audit issued today by New York State Comptroller Thomas P. … have a history of either criminal activity or operating an auto business engaged in deceptive or fraudulent …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-dmv-must-do-more-crack-down-unregistered-auto-repair-shopsOpinion 2001-3
… value of property used and useful in its operation of a gas, electric or water public utility service, or from using … affirmative authority to municipal corporations operating gas, electric or water utilities to earn from and out of such … that "profits" resulting from the operation of the water, gas or electric service may be used for refunds to consumers, …
https://www.osc.ny.gov/legal-opinions/opinion-2001-3DiNapoli: Surge in Tourism Bolsters NYC Hotel Industry
… hotel market of any state in the nation, following California, Texas and Florida. Among cities, New York City is …
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
… transmit the payment to either the Federal Reserve Bank or the U.S. Treasury for deposit into the State’s bank … the report within thirty days following the end of the quarter will result in the account being frozen, thereby … is filed. For HHS Grant Recipients Only: Effective 4/1/2022, HHS grant recipients are no longer required to submit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6d-hhs-payment-management-systemComptroller DiNapoli Releases Municipal Audits
… completed an audit of the Town of Berlin , Dunham Public Library , Town of Galen , Town of Huron , Town of Inlet , … keeping were not adequately segregated. Dunham Public Library – Claims Processing (Oneida County) The board did not … completed an audit of the Town of Berlin Dunham Public Library Town of Galen Town of Huron Town of Inlet Village 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 … who appear on the Control-D NPAY752 Report (Social Security Number Verification Report) Effective Date(s) … are required to obtain each employee’s name and Social Security Number and to enter them on the employee’s Form W-2. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1169-verification-employee-social-security-numbers-and-namesDiNapoli: IDA Audits Reveal Need For Improved Project Oversight
… the effectiveness of these efforts cannot be measured. While some IDAs around the state have begun to improve their …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-ida-audits-reveal-need-improved-project-oversightState Comptroller DiNapoli Releases Municipal Audits
… basis. However, they did not perform bank reconciliations or accountability analyses on a monthly basis during the … the past two years was approximately 38 million gallons, or 40 percent of total production. Inaccurate master meters … may result in the loss of future benefits for volunteers or, conversely, in the village incurring more LOSAP costs …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… plan. Auditors found that district staff did not have sufficient documented guidance or plans to follow after an unexpected IT disruption or disaster. As a result, district officials have an increased risk they may not recover data and resume …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Newark Central School District – Employee Benefits (Ontario County) District … were underpaid a total of $157. Lindenhurst Union Free School District – Collections (Suffolk County) District …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… projections in the 2022-23 proposed budget continue to be unreasonable. Chenango County Industrial Development … (2022M-10) Although the board evaluated projects prior to approval, it did not adequately establish and document … justices nor the clerk prepared monthly accountabilities to ensure that all collections were accurately accounted for, …
https://www.osc.ny.gov/press/releases/2022/05/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… leave records contained errors. As a result: $14.1 million of (97%) salary and wage payments were disbursed without authorization. For four of nine employees that had separation payments, unused leave …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-1State Comptroller DiNapoli Releases School District Audits
… competition for goods and services. Town of Webb Union Free School District – Financial Management (2022M-53) The … taxes than needed to fund operations. West Islip Union Free School District – Financial Management (2022M-40) The …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Municipal Audits
… notification of the impending review of court and trust funds, the treasurer and county clerk reconciled their … Specifically, the treasurer did not report surplus funds received and disbursed during 2017, totaling $23,461. … about $2.3 million. While the corporation received grant funds for two projects, officials relied on lines of credit …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli Announces Fiscal Stress Scores
… to have the flexibility to adapt to fiscal challenges long term. Local officials must budget and plan carefully to avoid … city of Niagara Falls (72.1), and the town of Caneadea (65.4) are in the highest-ranking designation of “significant … did not receive a fiscal stress score for fiscal year ending 2020. The vast majority of these (169) did not file in …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-announces-fiscal-stress-scoresState Comptroller DiNapoli Releases Municipal & School Audits
… once auditors informed officials of this risk, the school business manager promptly filed accurate aid applications with the State Education Department, and the aid … law which requires the clerk to deposit fees within three business days after total collections exceed $250. The clerk …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… officials did not properly manage fund balance and reserve accounts. The board and district officials’ budgeting …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli: NYC FY 2025 Budget Balanced With Strong Revenues and Cost Savings
… for the next fiscal year, helping the city balance its FY 2025 executive budget, according to a report released … an average of more than $200 million annually beginning in FY 2025. New York City has generated substantial savings from … net savings of $2.6 billion in FY 2024, $2.3 billion in FY 2025, and an average of nearly $2.2 billion in the …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-nyc-fy-2025-budget-balanced-strong-revenues-and-cost-savings