Search
Opinion 89-7
… (additional compensation for the board of assessment review for extra meeting) REAL PROPERTY TAX LAW, §523[1][g]; … board may not pay the members of the board of assessment review compensation in excess of their salaries for meeting twice in one year to hear complaints in relation to assessments. You ask whether a town …
https://www.osc.ny.gov/legal-opinions/opinion-89-7New York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2023
… of payments was positive for 47 states and negative for only 3 states: Washington, Massachusetts and New Jersey. In … 9.3 percent, more than overall spending which declined by only 2.2 percent, reflecting continued federal … three positions lower than its 39 th ranking in 2022. 3 Only three states—Washington, Massachusetts, and New …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2023Comptroller DiNapoli and AG Schneiderman Announce Conviction in $130,000 Pension Theft
… New York pension fund cannot serve as a personal piggy bank for those looking to scam the system,” said Attorney … over $130,000 in pension benefits were deposited into a bank account in the name of Eydeler’s deceased mother. … his scheme to conceal the theft, and used the monies to prop up a small automotive repair business that he owned in …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-130000-pension-theftThe Arc Franklin-Hamilton d.b.a. The Adirondack Arc – Compliance With the Reimbursable Cost Manual
… determine whether the costs reported by The Arc Franklin-Hamilton d.b.a. The Adirondack Arc (Adirondack) on its … in Tupper Lake that serves students from Franklin and Hamilton counties. Adirondack is authorized by SED to provide … in the SED preschool cost-based program. Franklin and Hamilton counties pay tuition to Adirondack using …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/arc-franklin-hamilton-dba-adirondack-arc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal & School Audits
… overtime and other costs. From June 1, 2021 through Nov. 22, 2024, WTP operators worked three different schedules that incurred significant overtime costs totaling … $1.1 million. The current chief water operator accounted for the majority of the non-weekend overtime hours and 63% of …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli and Ulster County Executive Metzger Announce Findings of Gulnick Investigation
… thorough investigation by my office found no evidence that the former Commissioner committed fraud in his public … forward to working with the Executive and Legislature to address the State Comptroller’s internal controls … conflicts related to vendors hired in relation to estates administered by the county; and possible theft of …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-and-ulster-county-executive-metzger-announce-findings-gulnickDiNapoli: Audit Reveals Problems with Volunteer Firefighters’ Benefit Program
… Belgium Cold Springs Fire District (Onondaga County), East Greenbush Fire District No. 3 (Rensselaer), Holtsville Fire …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-audit-reveals-problems-volunteer-firefighters-benefit-programDiNapoli and Orange County DA Hoovler Detail Guilty Plea in Pension Fraud Case
… defendants are presumed innocent and entitled to a fair trial, during which it will be the State of New York’s burden …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-and-orange-county-da-hoovler-detail-guilty-plea-pension-fraud-caseLittle Meadows Early Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual (RCM) and the Consolidated … organization authorized by the State Education Department (SED) to provide full-day Special Class, half-day Special … report, these programs are collectively referred to as the SED preschool cost-based programs. Little Meadows also …
https://www.osc.ny.gov/state-agencies/audits/2022/07/07/little-meadows-early-childhood-center-inc-compliance-reimbursable-cost-manualOpinion 91-14
… -- Procedures (necessity for referendum) -- Refuse and Garbage (town refuse and garbage district collecting refuse for village) REFERENDUM -- … to cooperation agreement for refuse collection) REFUSE AND GARBAGE -- Collection of (for village by town refuse and …
https://www.osc.ny.gov/legal-opinions/opinion-91-14Identifying, Reporting, and Providing Services for Youth at Risk of Sexual Human Trafficking in New York City
… requires DYCD and ACS to submit an annual report to the Speaker of the NYC Council documenting the number of youth in … the sex-trafficked and at-risk youth they identified had received adequate services, such as safe housing and medical, … ACS and other stakeholders to reassess the process for gathering data and completing the LL41 annual reports. Make …
https://www.osc.ny.gov/state-agencies/audits/2022/06/06/identifying-reporting-and-providing-services-youth-risk-sexual-human-trafficking-new-yorkXII.7.D Expedite Requests – XII. Expenditures
… SECTION OVERVIEW The Bureau of State Expenditures’ (BSE) standard business process is to approve vouchers within … In certain limited cases, an agency may request that BSE expedite our review and approval of vouchers to create a … situations, the agency must be able to demonstrate to BSE that expediting the review and approval of vouchers will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7d-expedite-requestsComptroller DiNapoli Releases Municipal Audits
… Village of Bellport , Berkshire Fire District , Town of Champion , Elmont Public Library , Hornby Fire Company , Town … in the check register instead of as a revenue. Town of Champion – Information Technology (Jefferson County) The … of the Village of Bellport Berkshire Fire District Town of Champion Elmont Public Library Hornby Fire Company Town of …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-1DiNapoli Announces $1.2 Billion in New Commitments to State Pension Fund's Emerging Manager Program
… help strengthen the Fund’s overall investment strategy on behalf of the more than one million members and … an additional $300 million allocation to Bank of America Merrill Lynch Capital Access Funds for private equity investments and …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-announces-12-billion-new-commitments-state-pension-funds-emerging-manager-programComptroller DiNapoli Releases School Audits
… to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Central Valley … and could not take proper timely actions when more than $26,000 in cash shortages occurred. Trumansburg Central School … As a result, the district cannot properly account for how much fuel is pumped into specific vehicles and by …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… electronic payments or financial system user access. As a result job duties were either not properly separated or not … user access was not properly administered; all nine users had access to all of the financial modules in the system and a user could make unauthorized changes to cover inappropriate …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: NYC Faces Unprecedented Fiscal and Economic Challenges
… 944,000 jobs were lost in March and April, the largest job loss since the Great Depression. The unemployment rate, which … 20.4 percent in June, the highest level in 44 years. The loss represented one-fifth of the jobs in the city and erased … the uncertainties surrounding the pandemic and the city’s recovery. The city expects a strong rebound next year but the …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-nyc-faces-unprecedented-fiscal-and-economic-challengesState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Amherst Industrial Development Agency – Project Approval … New York State Authorities Budget Office and the Office of the State Comptroller was accurate with respect to job performance, sales tax exemptions and payment in lieu of taxes (PILOT) information for current and active projects. …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… $1,858 were not supported with evidence of approval. Deer Park Union Free School District – Fuel and Vehicle …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-2Small Wonder Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of 3 and 5 years. For the purpose of this report, this program is … ended June 30, 2021, Small Wonder reported approximately $5.9 million in reimbursable costs for the SED preschool …
https://www.osc.ny.gov/state-agencies/audits/2024/09/05/small-wonder-preschool-inc-compliance-reimbursable-cost-manual