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Oversight of Juvenile Justice Facilities (Follow-Up) (2025-F-15)
To determine the extent of implementation of the two recommendations included in our initial audit report, Oversight of Juvenile Justice Facilities (Report 2022-S-13).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f15.pdfUnclaimed Property Relating to Utility Companies
Unclaimed property subject to Article IV of the Abandoned Property Law includes: Deposits made to secure payment for utility services; Amounts paid in anticipat
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/utility-companies.pdfDiNapoli: The Rockaways is on the Rise
… The Rockaways neighborhood in Queens experienced record job … today by New York State Comptroller Thomas P. DiNapoli. The population has nearly returned to the pre-storm level, but too many homeowners are still in the … The Rockaways neighborhood in Queens experienced record job …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-rockaways-riseCUNY Bulletin No. CU-414
… Please note: Agencies are required to retain copies of the Form W-11 for four (4) years in the event of an Internal Revenue …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-414-hiring-incentives-restore-employment-act-hire-actComptroller DiNapoli Statement on 15th Anniversary of 9/11
… attacks took the lives of more than 2,750 people in Lower Manhattan on September 11, 2001. New York and the nation have … that day. We remain defiantly freedom loving and Lower Manhattan embodies that spirit in New York. Lower Manhattan has rebuilt itself and is prospering. As my recent …
https://www.osc.ny.gov/press/releases/2016/09/comptroller-dinapoli-statement-15th-anniversary-911Opinion 88-29
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether a prohibited conflict of interest would arise if the mayor of a village in his private capacity purchases a …
https://www.osc.ny.gov/legal-opinions/opinion-88-29Pension Contribution Rates to Decrease for Fiscal Year 2015-16
… Employer contribution rates for the New York State and Local Retirement System (NYSLRS) … DiNapoli announced today. The average contribution rate for the Employees Retirement System (ERS) will decrease by … to 18.2 percent of payroll. The average contribution rate for the Police and Fire Retirement System (PFRS) will …
https://www.osc.ny.gov/press/releases/2014/09/pension-contribution-rates-decrease-fiscal-year-2015-16DiNapoli: Get Your Money Back!
… Town of Stony Point Stony Point Town Hall 74 East Main Street Stony Point, NY Rockland June 11, 2025 11:00 a.m. – … 10:00 a.m. – 12:00 p.m. OUF in the Town of Clarkstown Street Community Center 31 Zukor Road New City, NY Rockland … Annual Elmira PRIDE Festival Wisner Park 200 North Main Street Elmira, NY Chemung Central June 12, 2025 5:00 p.m. – …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-get-your-money-backOpinion 92-19
… to that addressed in section 1660, it is apparent that the omission of "private roads open to public motor vehicle …
https://www.osc.ny.gov/legal-opinions/opinion-92-19DiNapoli Releases Fiscal Stress Scores for 17 Cities
… Thomas P. DiNapoli issued fiscal stress scores today for the 17 cities in New York that have fiscal years ending … and Rensselaer failed to file their financial information for the 2015 fiscal year and could not be issued a score. The … year end date. DiNapoli released fiscal stress scores for school districts in January and for villages in February. …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-releases-fiscal-stress-scores-17-citiesOpinion 94-33
… rules and regulations. We have been asked whether "active life retired members" and "life retired members" of a fire department for which a … and actually performing service" in the protection of life and property from fire and other emergency (see General …
https://www.osc.ny.gov/legal-opinions/opinion-94-33Opinion 95-18
… cemetery in lieu of the yearly assessment provided for by Village Law, §15-1506. You ask whether a village, in … provision for a one-time maintenance fee (see 29 Opns St Comp, 1973, p 167; 2 Opns St Comp, 1946, p 714). … 1992 Opns St Comp No. 92-18, p 43). September 15, 1995 Mary Alice Bellardini, Mayor Village of Homer …
https://www.osc.ny.gov/legal-opinions/opinion-95-18DiNapoli Releases Fiscal Stress Scores for 17 Cities
… Comptroller Thomas P. DiNapoli issued fiscal stress scores today for the 17 cities in New York that have fiscal years … “susceptible to fiscal stress.” The designations announced today covered 17 cities with fiscal year ends ranging from … Comptroller Thomas P DiNapoli issued fiscal stress scores today for the 17 cities in New York that have fiscal years …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-releases-fiscal-stress-scores-17-citiesVillage of Washingtonville – Budget Review (B24-6-1)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … Deficit Financing Act”) authorizes the Village, subject to the provisions of Local Finance Law (LFL) Section10.10, to issue debt not to exceed $4.5 million to liquidate the …
https://www.osc.ny.gov/local-government/audits/village/2024/01/22/village-washingtonville-budget-review-b24-6-1DiNapoli Launches New Search Tool During Sunshine Week that Allows Users to Take a Deeper Dive on State Contracts
… “Transparency is the hallmark of good government, and my office strives to provide the public with in-depth data to keep track of where their tax dollars are being spent,” DiNapoli said. “This tool will …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-launches-new-search-tool-during-sunshine-week-allows-users-take-deeper-dive-state-contractsDiNapoli: Emergency Rental Assistance Program Rebounds After Slow Start
… The pandemic program to help struggling households pay their rent faltered at the start, with New York being the … The pandemic program to help struggling households pay their rent faltered at the start with New York being the …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-emergency-rental-assistance-program-rebounds-after-slow-startIX.12 Cash Management Improvement Act (CMIA) – IX. Federal Grants
… enacted the Cash Management Improvement Act of 1990 (CMIA) to ensure efficiency, effectiveness, and equity in the … at http://www.fms.treas.gov/cmia/regulations.html . Guide to Financial Operations REV. 03/19/2012 … enacted the Cash Management Improvement Act of 1990 CMIA to ensure efficiency effectiveness and equity in the exchange …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12-cash-management-improvement-act-cmiaDiNapoli: Former Village of Sherman Treasurer Arrested for Alleged Theft of $20,000
… betrayed her neighbors by pocketing tax payments to pay her personal expenses,” DiNapoli said. “I thank District … gain.” Ms. Gilbert allegedly embezzled village funds to pay for her personal utility bills and purchases from QVC, Dollar General, Walmart, Amazon and Pampered Chef. To conceal her crimes, she stopped …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-former-village-sherman-treasurer-arrested-alleged-theft-20000Mastics-Moriches-Shirley Community Library – Claims Processing (2013M-166)
… was to determine if claims were audited in a timely manner and properly supported for the period July 1, 2011, to March … in Suffolk County. The Library was founded in 1974 and provides services to several communities, including the hamlets of Mastic, Moriches, and Shirley. The Library is governed by a five-member Board …
https://www.osc.ny.gov/local-government/audits/library/2013/08/09/mastics-moriches-shirley-community-library-claims-processing-2013m-166XIII.12 Procedure for Reporting Taxable Employee Expense Reimbursements for Prior Open Tax Years – XIII. Employee Expense Reimbursement
… years, the Business Unit should email the Office of the State Comptroller’s (OSC) Tax and Compliance Mailbox at TaxandCompliance@osc.ny.gov . The subject should indicate that the email is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii12-procedure-reporting-taxable-employee-expense-reimbursements-prior-open-tax-years