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Food Safety Monitoring (Follow-Up) (2015-F-10)
The objective of our follow-up was to assess the extent of implementation, as of May 28, 2015, of the three recommendations included in our initial audit report (2013-S-27).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15f10.pdfHold Harmless Form
In consideration of the payment of this claim, I will reimburse to the Office of the State Comptroller and the State of New York the amount due to any additiona
https://www.osc.ny.gov/files/unclaimed-funds/claimants/pdf/hold-harmless.pdfRescue Mission Alliance of Syracuse (Follow-Up) (2024-F-2)
To determine the extent of implementation of the four recommendations included in our initial audit report, Reimbursement of Homeless Shelter Providers – Rescue Mission Alliance of Syracuse (Report 2021-S-34).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-24f2.pdfDiNapoli: Too Many Subway Stations Need Repairs
… just 1-in-4 had most or all of their station components in good repair. “New York City Transit reports it is making … “Worn or damaged stairs and platform edges pose risks for riders, while broken tiles, lights and peeling paint … subway system’s 468 stations met NYCT’s minimum standards for both structural and architectural components, although …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-too-many-subway-stations-need-repairsAdministration and Collection of Real Estate Transfer Taxes
… Finance (Department) has adequate systems and practices in place to allow it to effectively collect Real Estate Transfer … certain exceptions – adequate systems and practices in place that allow it to effectively collect RETT. However, its … Taxation and Finance has adequate systems and practices in place to allow it to effectively collect Real Estate Transfer …
https://www.osc.ny.gov/state-agencies/audits/2019/01/08/administration-and-collection-real-estate-transfer-taxesOpinion 93-12
… (travel expenses - spouse of school board member attending conference) GENERAL MUNICIPAL LAW, §77-b: A school district … education who accompanies the board member in attending a conference, even if board member has provided advance payment … education who accompanies the board member in attending a conference. You state that the board member would pay to the …
https://www.osc.ny.gov/legal-opinions/opinion-93-12Opinion 92-29
… This opinion represents the views of the Office of the State Comptroller at the time … or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation … MUNICIPAL LAW, §207-m: Where the police commissioner is the head of the police department, an individual appointed …
https://www.osc.ny.gov/legal-opinions/opinion-92-29DiNapoli Finds Major Problems with Rochester School District Payments
… authorized, documented and reflected in the payroll system for payment; and Direct the district's attorney to …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-finds-major-problems-rochester-school-district-paymentsPractices Used by the Transit Adjudication Bureau to Collect and Account for Fines and Fees (Follow-Up)
… recommendations included in our initial report, Practices Used by the Transit Adjudication Bureau to Collect and … Authority – New York City Transit: Practices Used by the Transit Adjudication Bureau to Collect and … recommendations included in our initial report Practices Used by the Transit Adjudication Bureau to Collect and …
https://www.osc.ny.gov/state-agencies/audits/2019/03/07/practices-used-transit-adjudication-bureau-collect-and-account-fines-and-fees-followDiNapoli: Binghamton City School Finances Progressing
… are included in the final report. For a copy of the audit, visit: … the complete list of school district fiscal stress scores, visit: … For a copy of the fiscal stress commonalities report visit: … Comptroller’s recent report on school district revenues, visit: … government spending and nearly 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-binghamton-city-school-finances-progressingDiNapoli: Pension Contribution Rates for Employers Will Decrease for State Fiscal Year 2018-19
… Employer contribution rates for the New York State and Local Retirement System (NYSLRS) … announced today. The estimated average contribution rate for the Employees’ Retirement System (ERS) will decrease from … of payroll. The estimated average contribution rate for the Police and Fire Retirement System (PFRS) will …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-pension-contribution-rates-employers-will-decrease-state-fiscal-year-2018-19Opinion 90-6
… MUNICIPAL CORPORATIONS -- Powers and Duties (acceptance of gift on condition that public facility be named after donor) … that the authority of a local government to accept a gift generally includes the authority to accept a gift upon reasonable conditions and restrictions (2A Antieau, …
https://www.osc.ny.gov/legal-opinions/opinion-90-6Opinion 90-55
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Disability Benefits (termination of police department) GENERAL MUNICIPAL LAW, §207-c; VILLAGE … Whether a village which abolishes its police department is still required to pay a police officer …
https://www.osc.ny.gov/legal-opinions/opinion-90-55Opinion 91-13*
… INDUSTRIAL DEVELOPMENT AGENCIES -- Powers and Duties (construction of public facility for use by a municipal … of participation ("COPS") to be issued to finance the construction of a public facility for use by the municipal … to the facility will vest in the IDA immediately upon its construction for no additional consideration. Under the …
https://www.osc.ny.gov/legal-opinions/opinion-91-13Opinion 94-17
… -- Recycling Services (imposition and collection of fees for) REAL PROPERTY TAXES AND ASSESSMENTS -- Tax Levy (inclusion of delinquent solid waste services fees with) GENERAL MUNICIPAL LAW, §§120-w, 120-cc; MUNICIPAL … A city, by local law, may provide that unpaid user fees imposed to finance the cost of recycling services, …
https://www.osc.ny.gov/legal-opinions/opinion-94-17Opinion 88-44
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Engineering Services … board member employed by engineering firm) -- Interest in Contract (town board member employed by town's engineering … 802(1)(b): A town board member acquires an interest in the contract between the town and the engineering firm …
https://www.osc.ny.gov/legal-opinions/opinion-88-44DiNapoli: Former Clerk/Treasurer of Village of Norwood Pleads Guilty to Stealing Over $70K From Village
… State Comptroller Thomas P. DiNapoli, St. Lawrence County District Attorney Gary Pasqua and the New … She pleaded guilty before Judge Gregory P. Storie in St. Lawrence County Court. She is due back in court for sentencing on May 31 st …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-clerktreasurer-village-norwood-pleads-guilty-stealing-over-70k-villageDiNapoli: MTA Budget Outlook Improves
… during the financial plan period came from higher tax revenues ($482 million), lower pension contributions … a new record in 2013. Ridership on the Long Island Rail Road is not expected to return to pre-recession levels for …
https://www.osc.ny.gov/press/releases/2013/09/dinapoli-mta-budget-outlook-improvesState Comptroller DiNapoli Calls on Corporations to Disclose Political Spending
… Group, Penn Entertainment, SoFi Technologies, Warner Bros. Discovery Inc., Zillow Group, and Zoom Video Communications , …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-calls-corporations-disclose-political-spendingState Agencies Bulletin No. 1990.3
… in certain titles. The new overtime rate applies to all overtime earned during shifts that begin at or after … in the employee’s taxable gross, and are subject to all employment and income taxes. Income taxes will be … be included in the employee’s taxable gross subject to all employment and income taxes. Federal, State, and New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19903-pilot-program-establishing-temporary-overtime-rate-employees-certain