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DiNapoli: State Faces Potential Budget Gaps
… to pay for recurring costs. “New York is facing the prospect of outyear budget gaps,” DiNapoli said. “New York’s rainy day reserves are at low levels compared to many states and the use of … payments, the report estimates such spending growth at 3.6 percent. The Enacted Budget Financial Plan relies on …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-state-faces-potential-budget-gapsDiNapoli, Erie County DA Keane and Erie County Sheriff Garcia Announce Former Deputy Clerk Sentenced for Stealing More Than $320,000
… Deputy Erie County Clerk Alexander McDougall was sentenced today to 1 1/3 to 4 years in state prison and ordered to pay full restitution after pleading … Keane, and Erie County Sheriff John C. Garcia announced. “Today’s sentence sends a clear message that those who abuse …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-erie-county-da-keane-and-erie-county-sheriff-garcia-announce-former-deputy-clerk-sentencedOpinion 95-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … the opinion. IMPROVEMENT DISTRICTS -- Property (transfer of property from a town to a district without consideration) … Whether in lieu of selling the sand and crediting the proceeds to the …
https://www.osc.ny.gov/legal-opinions/opinion-95-17State Agencies Bulletin No. 1156
To inform agencies of data element changes in PayServ due to the implementation of the Statewide Financial System
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1156-changes-payserv-chart-accounts-related-implementation-statewideSelected Financial Management Practices
… In November 2012, it assumed management responsibility of the Belleayre Ski Area in Highmount, New York, from the New York State Department of Environmental Conservation (DEC). The Public Authorities … and implement a plan to maximize year-round utilization of its facilities for local economic benefit of the …
https://www.osc.ny.gov/state-agencies/audits/2014/07/09/selected-financial-management-practicesOversight of Horizon and Crossroads Juvenile Centers
… whether the New York City Administration for Children’s Services adequately operates Horizon and Crossroads Juvenile … safety of youth and staff and provide youth with required services. The audit covered the period from October 2018 … the New York City (NYC) Administration for Children’s Services (ACS) is charged with protecting and promoting the …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/oversight-horizon-and-crossroads-juvenile-centersState Agencies Bulletin No. 2281
… which implemented the 2023-2026 Agreement between the State of New York and the Police Benevolent Association of New York State, Inc. (PBANYS) provides for a Clothing Allowance. … while appointed to one of the following titles: Park Police Officer Park Police Officer SL Sergeant Park …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2281-2024-clothing-allowance-certain-agency-police-service-unit-apsuState Agencies Bulletin No. 2394
… which implemented the 2023-2026 Agreement between the State of New York and the Police Benevolent Association of New York State, Inc. (PBANYS) provides for a Clothing Allowance … while appointed to one of the following titles: Park Police Officer Park Police Officer SL Sergeant Park …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2394-2025-clothing-allowance-certain-agency-police-service-unit-apsuSamaritan Village, Inc. – Chemical Dependency Services Program
… Purpose To determine whether the Office of Alcoholism and Substance … Services (OASAS) is effectively monitoring the contract to ensure claims submitted by Samaritan Village, Inc. are … To determine whether Office of Alcoholism and Substance Abuse …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/samaritan-village-inc-chemical-dependency-services-programSelected Aspects of the Motor Carrier Safety Assistance Program
… Purpose To determine whether the Department of Transportation (Department) is taking appropriate actions … The Program's goal is to reduce the number and severity of crashes, fatalities, and injuries involving commercial motor vehicles. Roadside inspections of commercial vehicles are a primary part of the Department's …
https://www.osc.ny.gov/state-agencies/audits/2014/01/22/selected-aspects-motor-carrier-safety-assistance-programOpinion 88-41
… the issues discussed in the opinion. FIRE PROTECTION AND PREVENTION -- Towns (authority to conduct fire prevention programs) TOWN BOARD -- Powers and Duties (authority to contract for the presentation of fire prevention programs) PERSONAL PROPERTY -- Municipal Equipment …
https://www.osc.ny.gov/legal-opinions/opinion-88-41DiNapoli: Local Sales Tax Collections Total $11.9 Billion in First Half of 2025, Up 3.7% Over Prior Year
… sales tax collections totaled $11.9 billion in the first half of 2025, an increase of 3.7% ($423 million) compared to the same period last year, according to a report released today by State Comptroller Thomas P. … Year-over-year growth in collections during the first half of 2025 almost doubled that for the same period last …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-local-sales-tax-collections-total-11-point-9-billion-first-half-2025-3-point-7-percent-over-prior-yearClaryville Fire District – Internal Controls Over Financial Operations (2013M-167)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and … moneys are safeguarded for the period January 1, 2012, to May 3, 2013. Background The Claryville Fire District is a …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/claryville-fire-district-internal-controls-over-financial-operations-2013mComptroller DiNapoli, A.G. Schneiderman & DOI Commissioner Peters Announce The Sentence of Non-Profit Executive In Theft Scheme
… including NYC DOI and two federal agencies, exposed the theft of approximately $300,000 in public funds provided … New York Region. “We look forward to working with the N.Y. Attorney General Office and other federal investigators to … that she was building a state-of-the-art demonstration kitchen and making other capital improvements to a building …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-ag-schneiderman-doi-commissioner-peters-announce-sentence-non-profit-executiveUnitedHealthcare: Improper Payments for Acupuncture and Acupuncture-Related Services
… at the same time as other services, including heat therapy, massage therapy, electrical stimulation, and evaluation and …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/unitedhealthcare-improper-payments-acupuncture-and-acupuncture-related-servicesSubway Wait Assessment
… Key Findings According to Transit Operations Planning (OP), subway WA is calculated at time points, which should … the time points were selected based on customer traffic, OP did not include key subway stations such as Penn Station, … at stations that are not time points. As a result, OP may not be providing its customers and government partners …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/subway-wait-assessmentPulaski Academy and Central School District - Separation Payments (2020M-20)
… - pdf] Audit Objective Assess whether separation payments to certain District officials were authorized and accurately … employment contracts. Key Findings District officials need to improve the separation payment procedures. We found … payments. Did not realize the former Superintendent was to reimburse the District $2,813 for previously received …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/pulaski-academy-and-central-school-district-separation-payments-2020m-20Examination of Unemployment Insurance Benefits
… of our examination were to determine if: (i) Unemployment Insurance (UI) benefit payment requests and payments made by … Section 597.3 of the State Labor Law on the Unemployment Insurance Program. Consider seeking authority to prevent … of our examination were to determine if i Unemployment Insurance UI benefit payment requests and payments made by …
https://www.osc.ny.gov/state-agencies/audits/2015/10/07/examination-unemployment-insurance-benefitsOpinion 2010-1
… Development Corp . v Town of Monroe , 1 NY3d 98, 769 NYS2d 445, cert denied 541 US 974, 158 L Ed 2d 469, 124 S Ct 1883; … Lakes Development v Town of Monroe , 1 NY3d 98, 769 NYS2d 445, cert denied 541 US 974, 158 L Ed 2d 469, 124 S Ct 1883, … Lakes Development v Town of Monroe , 1 NY3d 98, 769 NYS2d 445, cert denied 541 US 974, 158 L Ed 2d 469, 124 S Ct …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1-0Environment, Energy and Agriculture – 2022 Financial Condition Report
… 38 FTEs below levels as of March 31 in the previous year and 6.3 percent below levels from March 31, 2012. … needs. Appropriations to the EPF have fluctuated over time and were $300 million in SFY 2021-22. EPF appropriations … a broad array of environmental programs, such as State and municipal open space conservation; municipal and …
https://www.osc.ny.gov/reports/finance/2022-fcr/environment-energy-and-agriculture