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DiNapoli: Village of Waverly Recreation Director Pleads Guilty to Altering and Destroying Village Records
… and the New York State Police, today announced that David Shaw, the former parks and recreation director of the Village … and altering Village of Waverly Recreation League records. Shaw was sentenced to one year conditional discharge and paid … Tioga County D.A. and the New York State Police. “Mr. Shaw shamelessly altered records to cover up his …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-village-waverly-recreation-director-pleads-guilty-altering-and-destroying-village-recordsDiNapoli: Halfmoon Resident Allegedly Stole Deceased Mother's Pension Payments
… Chair of the Governor’s Traffic Safety Committee. “We are happy to support our partners in making sure that those who …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-halfmoon-resident-allegedly-stole-deceased-mothers-pension-paymentsState Comptroller DiNapoli Releases Municipal Audits
… sewer operation revenues and expenditures as one special district. In addition, the board does not adopt individual budgets for each sewer district. Capital costs are allocated to three sewer … but operating and maintenance costs are combined under one district Find out how your government money is spent at Open …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases Municipal Audits
… Town of Carrollton , Forks Fire District #3 , City of Long Beach and the Montezuma Volunteer Fire Department . "In … reserve balances increased by $470,000. City of Long Beach – Budget Review (Nassau County) Significant revenue and … Town of Carrollton Forks Fire District 3 City of Long Beach and the Montezuma Volunteer Fire Department …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 2004-3
… discussed in the opinion. CITIES -- Tax Limit (exclusion for capital appropriations financed with non-property tax revenues); (exclusion for pay-as-you-go financing) CONSTITUTIONAL LAW -- Tax Limit (exclusion for capital appropriations financed with non-property tax …
https://www.osc.ny.gov/legal-opinions/opinion-2004-3Area #8 – Online Banking – Information Technology Governance
… are collected for malicious use. A key logger collects login information, allowing the perpetrator to impersonate … The different types of malware can capture keystrokes for login information, monitor and capture other data to …
https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-bankingAim High Children’s Services – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Aim High … documented, program-related, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost … Class in an Integrated Setting (SCIS) preschool programs to children with disabilities between the ages of three and …
https://www.osc.ny.gov/state-agencies/audits/2016/11/22/aim-high-childrens-services-compliance-reimbursable-cost-manualFinancial Condition and Outlook
… determine the financial condition of the State University Hospital of Brooklyn (Hospital). Background The State University of New York Health … Studies, School of Public Health, and the University Hospital of Brooklyn (Hospital). Downstate employs about … determine the financial condition of the State University Hospital of Brooklyn Hospital …
https://www.osc.ny.gov/state-agencies/audits/2013/01/17/financial-condition-and-outlookNew York Youth Jobs Program
… Purpose To determine if the Department of Labor (Labor) is ensuring that employers meet New York Youth Jobs Program (Program) eligibility requirements and are certified, and that the youth they hire are eligible for the Program. This audit … To determine if the Department of Labor is ensuring that employers meet New …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/new-york-youth-jobs-programADAPT Community Network – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by ADAPT Community Network (ADAPT), formerly known as United Cerebral Palsy of New York City, Inc., on its Consolidated Fiscal Reports … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/adapt-community-network-compliance-reimbursable-cost-manualSUNY Bulletin No. SU-339
… employee contribution rates are to be based on an employee’s annual wage as required by legislation. Once a Tier 6 … must provide each SUNY campus with the query results for review of the ‘two-year look back’ salary and … Date fields. Enter the employee’s Date of Membership into Election Date field. Note: The same election date should be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-339-two-year-look-back-tier-6-suny-optional-retirement-planCapital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… (local districts that partner with and are supported by the BOCES) and receive BOCES aid payments, which they then … improperly included total facility rental revenue received by BOCES without deducting portions that were not paid by component districts. As a result, all 23 component …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22DiNapoli Issues Analysis of 2021-22 Enacted State Budget
… Year (SFY) 2021-22 is boosted by a substantial influx of new resources, totaling an estimated $26.7 billion in SFY … benefit New Yorkers. The budget will use $5.5 billion of federal aid in SFY 2021-22 and is required to use the rest by the end of 2024. Revenue actions including increases to top personal …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-issues-analysis-2021-22-enacted-state-budgetOpinion 92-36
… in order to finance the implementation of an enhanced 911 emergency telephone system in an area encompassing less … et seq .) authorizes a county to institute an enhanced 911 (E911) system pilot project to be installed only within … municipal fathers have spent the money to upgrade their 911 service area should pay the surcharge". County Law, …
https://www.osc.ny.gov/legal-opinions/opinion-92-36State Comptroller DiNapoli Releases Municipal Audits
… financial reports to the State Comptroller’s Office. Town of North Elba – Cash Collections (Essex County) Auditors … the golf director did not provide adequate oversight of golf course collections. Auditors also found the park … did not ensure employees remitted collections at the end of activities. Frankfort Hill Volunteer Fire Company – …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsOpinion 95-8
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (use of … and (ii) of the CPLR must be deposited, respectively, in a "law enforcement purposes" or "prosecution services" … general fund, and used only for law enforcement purposes in the investigation of penal law offenses or for the …
https://www.osc.ny.gov/legal-opinions/opinion-95-8State Comptroller DiNapoli Statement on Signing of New Legislative Package on Gun Control
… regarding Governor Hochul's signing of a new legislative package addressing gun control: "Gun violence in our nation … regarding Governor Hochuls signing of a new legislative package addressing gun control …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-statement-signing-new-legislative-package-gun-controlPutnam/Northern Westchester Board of Cooperative Educational Services – Information Technology and Claims Auditing (2016M-205)
… Cooperative Educational Services consists of 18 component school districts and operates at three campuses. BOCES is …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/putnamnorthern-westchester-board-cooperative-educational-services-informationCattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services – Financial Management (2016M-77)
… Services is a governmental entity covering 22 component school districts in a four-county area. BOCES is governed by …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-financialDiNapoli: Tax Cap Remains at 2% for 2026
… The 2026 property tax levy growth will be capped at 2% for local governments that operate on a calendar-based … and services and the potential impact of policy choices at the federal level." In accordance with state law, … DiNapoli’s office calculated the 2026 inflation factor at 2.64% for those local governments with a calendar fiscal …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-tax-cap-remains-2-2026