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City of Yonkers – Budget Review (B6-14-13)

… are outstanding. Key Findings Revenue estimates for sales tax, City income tax surcharge, metered water and sewer … Key Recommendations Review the revenue estimates for sales tax, City income tax surcharge, metered water and sewer …

https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13

Chenango County Industrial Development Agency – Audit Follow-Up (2022M-10-F)

… receiving CCIDA financial assistance promise to create new jobs or retain existing jobs in the community, invest in new buildings or in the …

https://www.osc.ny.gov/local-government/audits/county/2024/12/13/chenango-county-industrial-development-agency-audit-follow-2022m-10-f

Personal Income Tax and Property Tax

… Purpose The objective of our examination was to determine whether personal income … December 31, 2019, and levy year 2018 credits paid as of September 5, 2019 were appropriate and complied with New … or inappropriate refunds resulting in a savings of $34.9 million and 4,331 credits resulting in a savings of …

https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-tax

Overview – Improving the Effectiveness of Your Claims Auditing Process

… applicable to various types of local governments. In the case of cities, the city’s own charter typically contains …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/overview

Introduction – Improving the Effectiveness of Your Claims Auditing Process

… in this publication) is a classic internal control activity. It is also a control activity that is not always conducted effectively. In order …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introduction

State Comptroller DiNapoli Announces New Cybersecurity Training Webinars for Local Governments

… issues. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …

https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-announces-new-cybersecurity-training-webinars-local-governments

New York State Comptroller DiNapoli Statement on New York City's Preliminary Budget

… New York State Comptroller Thomas P. DiNapoli released a statement today on New York City’s preliminary budget. In December, DiNapoli … were understated. “Given federal funding uncertainty, New York City must plan defensively and be clear about the … New York State Comptroller Thomas P DiNapoli released a …

https://www.osc.ny.gov/press/releases/2026/01/new-york-state-comptroller-dinapoli-statement-new-york-citys-preliminary-budget

Asset Forfeiture Escrow Fund

… to: Office of the State Comptroller Local Government and School Accountability Data Management Unit 110 State Street, …

https://www.osc.ny.gov/local-government/required-reporting/asset-forfeiture-escrow-fund

Oversight of Undistributed Child Support Funds

… three districts had UDC accounts that were 38 years old, 37 years old, and 35 years old. (Note that the $6 million excludes UDC that, for various …

https://www.osc.ny.gov/state-agencies/audits/2018/02/09/oversight-undistributed-child-support-funds

State Comptroller DiNapoli and Department of Financial Services Superintendent Harris Designate New Banking Development District Branch To Support Community Banking in Red Hook

… Red Hook lacked a single bank branch, forcing working families to waste thousands of dollars on expensive ATM and … the financial future of Red Hook. This is about providing families and small businesses with the resources they need to … to this community and provide the support that many families and small businesses need to grow, succeed, and …

https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-and-department-financial-services-superintendent-harris-designate-new

Opinion 88-57

… involving legislative determinations which must be made in light of all facts and circumstances relating to the … a question of fact to be determined by town officials in light of the general principles discussed above. December 7, …

https://www.osc.ny.gov/legal-opinions/opinion-88-57

Opinion 2002-13

… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (funding fire department … expenses of fire departments' annual fund-raising drive) INSURANCE LAW §§9104, 9105: Unless otherwise provided by … fire department may determine to use foreign fire insurance tax monies to make reasonable expenditures to fund …

https://www.osc.ny.gov/legal-opinions/opinion-2002-13

Former Treasurer of Patterson Volunteer Fire Department Pleads Guilty To Fraud and Tax Charges Arising From His Embezzlement of More Than $1.1 Million

… directly and the citizens they serve indirectly. The FBI is committed to working with our law enforcement partners to … This former treasurer took money from the fire department where he was a trusted leader, then used it for personal … fraud, which carries a maximum sentence of 20 years in prison, and one count of subscribing to false tax returns, …

https://www.osc.ny.gov/press/releases/2016/11/former-treasurer-patterson-volunteer-fire-department-pleads-guilty-fraud-and-tax-charges-arising-his

New York State Rent Relief Funding: Spotlight on New York City

… Spotlight on New York City August 2021 PDF Version Highlights New York State has the highest share of renter households in the United States (46 percent), with … of COVID-19 restrictions. Millions of Americans still face housing insecurity as a result of the COVID-19 pandemic, with …

https://www.osc.ny.gov/reports/osdc/new-york-state-rent-relief-funding-spotlight-new-york-city

Opinion 88-27

… the issues discussed in the opinion. PAID FIREFIGHTERS -- Disability Benefits (termination of paid fire department) … of duty allowance pursuant to the Retirement and Social Security Law, or similar accidental disability pension …

https://www.osc.ny.gov/legal-opinions/opinion-88-27

Opinion 89-12

… fact that specifications are drafted by a potential bidder does not necessarily mean that the specifications will be …

https://www.osc.ny.gov/legal-opinions/opinion-89-12

Opinion 92-12

… This opinion represents the views of the Office of the State Comptroller at the time it was … mot for lv to app dsmd 38 NY2d 1004, 384 NYS2d 441). The word "employment", however, is susceptible to more than one … NYS2d 696; 30 C.J.S., p 682). As most frequently used, the word "employment" refers to the activities of one performing …

https://www.osc.ny.gov/legal-opinions/opinion-92-12

Opinion 91-46

… was based upon the decision of the Court of Appeals in Kelley v McGee , 57 NY2d 522, 457 NYS2d 434, holding that the … appointed ...". As explained in Opn No. 84-45, supra , in Kelley v McGee , supra , the Court of Appeals concluded that … supra , we concluded that the Court of Appeals decision in Kelley , not Levy , was controlling as to whether county …

https://www.osc.ny.gov/legal-opinions/opinion-91-46