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Annual Financial Report
… AFR Changes Contact Us Enrollment Instructions [pdf] Notes to Financials Template [docx] Interactive User Manual User … Financial Statements and Supplementary Information Notice to CFOs [pdf] The videos listed below contain tutorials on how to navigate and …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-reportState Comptroller Thomas P. DiNapoli Statement on 2024 State of the State Address
… a new year and legislative session upon us, today’s State of the State Address by Gov. Hochul outlined her priorities for 2024, addressing issues important to New Yorkers across the … which now provides more fiscal stability in the wake of any economic hardship. “I look forward to hearing more …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-2024-state-state-addressComptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced the following local government audits have been issued
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-1Record of Activities (ROA) – Reporting Elected and Appointed Officials
… worked. But, for those who don’t, determining the number of days they’ve worked requires a different process. These … 150 days of the start of the term and submit it to the secretary or clerk of the governing board within 30 days of … They are a retiree of NYSLRS or another New York State public retirement system; They are a Tier 1 member; or …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/record-activities-roaState Agencies Bulletin No. 2031
… Tax Data page to support the redesigned Lock-in Letter for Federal Form W-4 version 2020 or later. Affected … who have a Federal Form Version W-4 – 2020 or later and for whom an IRS Lock-in Letter, Lock-in Adjustment Letter, or … Lock-in requirement could face penalty and may be liable for any taxes not withheld from the employee. OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2031-changes-federal-tax-data-page-including-new-lock-letter-fieldsOpinion 91-48
… board review of shopping center expansion) PUBLIC OFFICERS AND EMPLOYEES -- Ethics (applicant before planning board … by board member's personal attorney) GENERAL MUNICIPAL LAW, §§800(2),(3), 806, 809: When a planning board member's … 84; 1983 Opns St Comp No. 83-108, p 133; see also Keller v Morgan , 149 AD2d 801, 539 NYS2d 589; Cahn v Planning Board …
https://www.osc.ny.gov/legal-opinions/opinion-91-48DiNapoli: Audit Finds State Falling Short in Helping People with Disabilities Find Work
… report recommended improving online benefits advisement services to help those with disabilities make decisions about … with disabilities who would likely benefit from WINR services do not have access to the application because WINR … only available to individuals working with an employment services provider. Given that only approximately 40,000 of …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-audit-finds-state-falling-short-helping-people-disabilities-find-workDiNapoli: Florida Man Charged with Stealing Nearly $80,000 in Pension Benefits Issued to His Deceased Father
… Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-florida-man-charged-stealing-nearly-80000-pension-benefits-issued-his-deceased-fatherDiNapoli: Audit Reveals Questionable Financial Decisions, Lack of Transparency in Hempstead School District
… contained in this report.” DiNapoli’s office found a number of payments to administrators that raised concerns. … mirrored those of the school district clerk. Officials claim the creation of this position was a mistake and was … public is less likely to be able to attend. The reason for calling these meetings was not always evident and the board …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audit-reveals-questionable-financial-decisions-lack-transparency-hempstead-school-districtOpinion 2000-15
… that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS - Eligibility (of out-of-state firefighter to volunteer on on-going basis) GENERAL MUNICIPAL LAW §§209-i, 462: A volunteer firefighter from an out-of-state fire company may … Whether a volunteer firefighter who resides in another state and is a …
https://www.osc.ny.gov/legal-opinions/opinion-2000-15Town of Caton – Supervisor’s Records and Reports (2014M-359)
… Purpose of Audit The purpose of our audit was to determine if the Supervisor properly accounted for and … Findings The Town does not have complete, accurate and up-to-date accounting records because the Supervisor did not … with necessary financial training and review her work to ensure that all financial activity is accurate. Provide …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-caton-supervisors-records-and-reports-2014m-359Opinion 90-56
… 215 affd 38 NY2d 778, 381 NYS2d 866, confirming 7 PERB par 3078, to the effect that the topic of leaves of absence …
https://www.osc.ny.gov/legal-opinions/opinion-90-56Comptroller DiNapoli and AG Schneiderman Announce Guilty Plea and Sentencing of Jean Noel for Theft of Putnam Co. Funds
… Consumer Affairs, for stealing money from Putnam County. Ms. Noel was arrested after a joint investigation by the … Police and Attorney General Schneiderman for following up on our findings.” “Public service should never be about … in Putnam County without an appropriate county-issued license. Discrepancies were identified when State Comptroller …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-and-sentencing-jean-noel-theft-putnamOpinion 98-24
… services are accepted by the commanding officer of the assisted fire company or department under that section is … to the same extent as if he or she were a member of the assisted fire company or department. The effect of this … 209-i(1-a) is treated as if he or she were a member of the assisted fire company or department during the time services …
https://www.osc.ny.gov/legal-opinions/opinion-98-24State Comptroller DiNapoli Releases Municipal & School Audits
… were issued. Fillmore Central School District – Credit Cards and Purchase Cards (Allegany County) Although the 230 … and approximately $12,000 in charges did not have adequate support to show what was purchased. Hastings-on-Hudson Union … were unable to determine, and the board was unable to support, it approved claims before payment. A review of 71 …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: Former Tax Collector Accused of Pocketing $88,000 for Car Loans, Amazon Purchases, Food and Other Expenses
… Colucci allegedly used public money to shop online at Amazon, Stitch Fix, and Chewy.com, and order deliveries from …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-tax-collector-accused-pocketing-88000-car-loans-amazon-purchases-food-and-otherTown of Florida – Town Clerk Operations (2012M-215)
… the Town. In 2010, 2011 and 2012, the adjusted warrants from the County totaled $2.3, $2.6 and $2.6 million, … found that at least $19,107 of taxpayer funds were missing from 2010 through 2012. We also identified that the Clerk … was gaining access to taxpayer funds and removing them from her possession. Because the Clerk did not maintain …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215Orleans County – Court and Trust Funds (2014M-043)
… Purpose of Review The purpose of our review was to determine whether the County Treasurer’s controls are adequate to ensure that financial activity is properly recorded and … 1, 2011 through January 1, 2014. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2014/02/14/orleans-county-court-and-trust-funds-2014m-043DiNapoli: L.I.C., Sunnyside and Woodside Are Drivers of Economic Growth in Queens
… The neighborhoods of Long Island City (L.I.C.), Sunnyside and … are contributing to the borough’s business growth, share of the population employed, median household income and new … The neighborhoods of Long Island City LIC Sunnyside and Woodside in northwest …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-lic-sunnyside-and-woodside-are-drivers-economic-growth-queensOpinion 92-29
… of deputy police commissioner); (salary of individual filling vacancy in office of police commissioner) POLICE AND … to salary of deputy commissioner); (salary of individual filling vacancy in office of police commissioner) GENERAL …
https://www.osc.ny.gov/legal-opinions/opinion-92-29