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DiNapoli: Tax Cap Set at 2% in 2023
… increases that exceed the amounts they are set to receive in their final round of American Rescue Plan Act (ARPA) … first applied to local governments and school districts in 2012, limits annual tax levy increases to the lesser of … growth capped at that amount. In accordance with state law, DiNapoli’s office calculated the inflation factor at …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-tax-cap-set-2-percent-2023Response to Human Trafficking
… Objective To determine whether the Office of Temporary and Disability … and Local Districts of Social Services (Local Districts) to ensure adequate services are being provided to victims of …
https://www.osc.ny.gov/state-agencies/audits/2025/03/17/response-human-traffickingOpinion 2004-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … 92-30, supra ). Finally, we note that the courts of this State have held public officials to a high standard of …
https://www.osc.ny.gov/legal-opinions/opinion-2004-2DiNapoli: Local Sales Tax Collections Up 1.6% in First Quarter
… Local government sales tax collections totaled $5.6 billion in the first calendar quarter (January-March) of 2024, an … of growth since the first quarter in 2021, according to a report released today by State Comptroller Thomas P. … experienced year-over-year growth in the first quarter. Oswego had the strongest increase at 15.3%, followed by Glens …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-local-sales-tax-collections-16-first-quarterOpinion 88-39
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … Practice Commentaries, McKinney's Consolidated Laws of New York, Book 29A, Part 2, Uniform Justice Court Act, §§102, …
https://www.osc.ny.gov/legal-opinions/opinion-88-39DiNapoli: Metro North and LIRR Lax in Monitoring Overtime Paid For With Federal Stimulus Funds
… announced today. “There’s significant room for improvement in how Metro-North and LIRR monitor the hours their employees … The Metro-North audit examined whether $72.3 million in ARRA funds were used efficiently and for authorized … posts; and Ensure that the most efficient practices are being followed. The LIRR audit reviewed whether $102.8 …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-metro-north-and-lirr-lax-monitoring-overtime-paid-federal-stimulus-fundsOpinion 91-63
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Purchases and Sales … president and owner of hardware store) GENERAL MUNICIPAL LAW, §801: A town councilman who resides with the owner and … president of a hardware store and maintains office space in the same building in which the store is located, but has …
https://www.osc.ny.gov/legal-opinions/opinion-91-63Comptroller DiNapoli: Positive Financial Indicators in Middletown
… of DiNapoli’s fiscal stress initiative and is the latest in a series of fiscal profiles on municipalities across the … economic base and experience a substantial increase in population. City officials have helped cultivate this … The scores are used to classify a local community as being in “significant fiscal stress,” “moderate fiscal …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-positive-financial-indicators-middletownNew York City Agency Services Monitoring Tool
… highlighted where the City does and does not have control over future spending. In May 2024 , OSC published an update … this effort, in November 2023, OSC developed the Agency Services Monitoring Tool, which juxtaposes the City’s … as zeroes. Therefore, there is inconsistency in the City’s reporting of a true zero value and a zero representing a …
https://www.osc.ny.gov/reports/osdc/new-york-city-agency-services-monitoring-toolIX.9.A Transfer Authorizations – IX. Federal Grants
… Pursuant to §4 (1) of the State Finance Law, no money shall be paid from any fund under the … of the state, or any agency or officer thereof except in pursuance of an appropriation by law. Section 4 (5) also …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9a-transfer-authorizationsOpinion 97-1
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC HOUSING AUTHORITIES -- Powers and Duties (participation in county workers' compensation self-insurance plan) WORKERS' … in by village housing authority) WORKERS' COMPENSATION LAW, §§62, 66, 71: A village housing authority is eligible to …
https://www.osc.ny.gov/legal-opinions/opinion-97-1Cost-Saving Ideas: Reviewing Your Revenue Collection Process
… receipt collection system may get revenue into its bank account more quickly. Start by evaluating the costs and …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-reviewing-your-revenue-collection-processComptroller DiNapoli, A.G. Underwood and DOI Commissioner Garnett Announce Indictment of Former Non-Profit Director Anna Mendez
… Ms. Mendez allegedly exploited her position to steal money meant to help children and families and used it for her … office on this important case." Mendez allegedly collected money from the parents of families using the day care … parent fees separate from the rest of the parent fee money that was collected, and of failing to report the …
https://www.osc.ny.gov/press/releases/2018/12/comptroller-dinapoli-ag-underwood-and-doi-commissioner-garnett-announce-indictment-former-non-profitOversight and Enforcement of the Rechargeable Battery Law (Follow-Up) (2023-F-35)
To determine the extent of implementation of the two recommendations included in our initial audit report, Oversight and Enforcement of the Rechargeable Battery Law (Report 2021-S-19).
https://www.osc.ny.gov/files/state-agencies/contracts/pdf/sga-2024-23f35.pdfTown of Mansfield – Financial Management and Claims Processing (2012M-241)
… 31, 2012. Background The Town of Mansfield is located in Cattaraugus County and has approximately 800 residents. … documentation and are properly itemized prior to being presented to them for audit. Do not pay any claims … approved for payment by the Board, except where allowed by law. … Town of Mansfield Financial Management and Claims …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241DiNapoli, McGill Announce Arrest of Man Who Allegedly Stole Deceased Mother's Retirement Payments
… State Comptroller Thomas P. DiNapoli and Special Agent-in-Charge Michael McGill of the Social Security … said McGill, “We will continue to work closely with our law enforcement partners to identify these cases, investigate … believe he disposed of her body. Bump, 62, is being prosecuted by the State’s Attorney’s Office in Somerset …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-mcgill-announce-arrest-man-who-allegedly-stole-deceased-mothers-retirement-paymentsSouth Lewis Central School District – Conflicts of Interest (2021M-3)
… Audit Objective Determine whether any South Lewis Central School District (District) officials had prohibited interests in District contracts. Key Findings Three Board members had …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3Comptroller DiNapoli Releases Municipal Audits
… Town of Elmira , City of Lockport and the City of Troy . “In today’s fiscal climate, budget transparency and … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Clarence Fire … adopted budget and will have to adopt the proposed local law to override the tax levy limit in 2017. City of Troy – …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-auditsCOVID-19 Guidance for Employers
… includes all earnings for the calendar year, including money or retroactive payments earned in the calendar year but …
https://www.osc.ny.gov/retirement/employers/covid-19-guidance-employersCity of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… to May 31, 2012. Background The City of Beacon is located in Dutchess County, and has a population of approximately … for building permits and parks and recreation fees are being remitted to the Clerk. Internal controls over the … payment of delinquent taxes are not in compliance with the Law. City officials did not adopt a comprehensive IT security …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012m