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DiNapoli: New York City's Budget Outlook Improves
… revenues and planned cost savings benefited New York City’s budget outlook for Fiscal Year (FY) 2025, but funding …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-new-york-citys-budget-outlook-improvesDiNapoli: Financial Plan Outlook Has Improved; State Should Now Commit to Further Increasing Reserves
… It is essential that additional resources are used for critical infrastructure projects to reduce debt issued … billion in the current fiscal year with little planned for subsequent years. However, significant new recurring … established in the budget to support pandemic recovery for New York’s struggling individuals, families and …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-financial-plan-outlook-has-improved-state-should-now-commit-further-increasing-reservesDiNapoli Report Looks at New York's Social Insurance Programs for Unemployed and Injured Workers
… than 138,000 New Yorkers claimed unemployment benefits for the week of Oct. 5, 2024. In 2023, there were almost … earning minimum wage, a living wage, and a six-figure salary – would fare under New York’s programs, and compares … 60% of income replaced in New Jersey. Under current law, increases to maximum benefits are being phased in through …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-report-looks-new-yorks-social-insurance-programs-unemployed-and-injured-workersDiNapoli: Former Ulster County BOCES Criminal Justice Teacher Arrested for Defrauding the NYS Pension System Out of Over $157,000
… Sciacca, a retired Westchester County Police Officer, for allegedly swindling the New York State and Local … County BOCES teaching criminal justice and earning a salary of over $70,000. As a state retiree under the age of … time, he continued to earn his Ulster County BOCES public salary in excess of $70,000 on top of his monthly pension …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-former-ulster-county-boces-criminal-justice-teacher-arrested-defrauding-nys-pension-systemDiNapoli: Many SUNY Campus Foundations Operating Without Contracts or Proper Oversight
… to contract with foundations, which are private, not-for-profit corporations, to support fundraising efforts, real … that ends June 30 and found that in addition to a state salary, 20 were paid nearly $1.8 million by UBF. Four of … and UBF. For example, one individual received a state salary of $351,438 while also receiving $308,453 from the …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-many-suny-campus-foundations-operating-without-contracts-or-proper-oversightDiNapoli Finds Major Problems with Rochester School District Payments
… mistakes and their potential total dollar value is cause for significant concern. The district has not implemented the … and 2015-16 fiscal years. DiNapoli's auditors reviewed salary and wage payments totaling $3.8 million made to 45 … payment made to them, including incorrect salary payments, retroactive payments and separation payments. Auditors …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-finds-major-problems-rochester-school-district-paymentsOpinion 90-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of deputy town police commissioner) TOWN LAW, §§24, 150; PUBLIC OFFICERS LAW, §9; MUNICIPAL HOME RULE LAW, … Neither section 150, nor any other provision of State law, however, provides for the establishment of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-15DiNapoli Releases May State Cash Report
… New York state collected just over $12 billion in taxes during … of $7.8 billion, which was $290.5 million higher than the latest projection and $1.8 billion lower than last May 31. To … on his transparency website called Open Book New York ( www.openbooknewyork.com ). … New York state collected …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-releases-may-state-cash-reportDiNapoli: Binghamton Woman Charged With Stealing Deceased Father-in-Law's Pension Payments
… nearly $32,000 in New York State pension payments intended for her deceased father-in-law, State Comptroller Thomas P. … Broome County District Attorney Korchak, she will answer for her crimes.” LaBarr’s father-in-law, Jack Burnett, … nearly $32000 in New York State pension payments intended for her deceased fatherinlaw State Comptroller Thomas P …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-binghamton-woman-charged-stealing-deceased-father-laws-pension-paymentsOverview – XI. Procurement and Contract Management
… oftentimes referred to as a “revenue contract”, is found in State Finance Law §112(3) which reads: “A contract or … shall first be approved by the comptroller and filed in his office.” This requirement extends to repayment … intrinsic value. Intrinsic value measures an asset based on qualities in addition to its useful purpose, including …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7-overviewOpinion 95-21
… IMPROVEMENT DISTRICTS -- Consolidation (procedures for) SEWER DISTRICTS -- Consolidation (procedures for) TOWN LAW, §206: A town board may, on its own motion, and … two or more special improvement districts established for the same purpose, subject to public hearing and …
https://www.osc.ny.gov/legal-opinions/opinion-95-21Steuben County – County Bridge Maintenance (S9-13-1)
… bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. … in 2012. The DPW operating budget was $20.6 million for the 2012 fiscal year. The County Department of Public Works (DPW) is responsible for the maintenance and monitoring of bridges and includes a …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/steuben-county-county-bridge-maintenance-s9-13-1Opinion 95-28
… or other officer of the local government, and not required for immediate expenditure, in obligations of the United … letter of credit issued by a FHLB, offered as security for a financial institution's promise to pay the town under … of credit, the issuing bank must honor a draft or demand for payment that complies with the conditions specified in …
https://www.osc.ny.gov/legal-opinions/opinion-95-28Opinion 91-21
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … or to waive) COUNTY LAW, §§201, 215(3); SURROGATE'S COURT PROCEDURE ACT, §1219: A county chief fiscal officer is … Estate of Mary Ellen Fraad , NYLJ, March 29, 1990, p. 30, col. 5; County Law, §215[3]). Alternatively, the chief …
https://www.osc.ny.gov/legal-opinions/opinion-91-21DiNapoli: MTA Needs to Improve Efforts to do Business with Minority- and Women-Owned Businesses
… Transportation Authority (MTA) set annual goals for minority- and women-owned business enterprise (MWBE) … than the target set in statute and did not give rationale for the lower target, according to an audit released today … to MWBEs is being done by those subcontractors, and increases the potential for fraud. DiNapoli recommended the …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-mta-needs-improve-efforts-do-business-minority-and-women-owned-businessesXIV.8 Controls to Prevent Prohibited Transactions Using Sole Custody Funds – XIV. Special Procedures
… Assets Control’s website . Should you identify any request for payments to any of these individuals or organizations, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv8-controls-prevent-prohibited-transactions-using-sole-custody-fundsDiNapoli: City of Kingston Is Addressing Infrastructure and Affordable Housing Needs While Maintaining Fiscal Stability
… amenities, enhancing its status as a regional destination for arts, culture and history, even as the city works through … health. I commend Mayor Noble on his creative vision for Kingston’s future and his able stewardship of the city’s … come under pressure in recent years due in part to cost increases including those associated with the city’s fire …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-city-kingston-addressing-infrastructure-and-affordable-housing-needs-while-maintainingState Agencies Bulletin No. 2081
… statutory salary of $110,000 is not evenly divisible by 26 pay periods. Members who serve only part of the year but … salary determined in Step #1. The difference from Step #3 must be submitted on the Time Entry page using Earnings … ADJ Amount: The year-end adjustment calculated in Step #3 Comments: Refer to General Comments Information regarding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2081-2022-year-end-adjustment-members-nys-legislatureDiNapoli: As Drug Overdoses Climbed the State Failed to Inspect Residential Drug Treatment Programs
… havoc in the lives of many New Yorkers, including those vulnerable to addiction,” said DiNapoli. “Skyrocketing … and treatment at even greater risk. We can never abandon vulnerable New Yorkers. I expect the agency to take swift …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-drug-overdoses-climbed-state-failed-inspect-residential-drug-treatment-programsVillage of Herkimer – Payroll (2025M-37)
… salaries and wages, overtime and payments to employees for unused leave accruals or other benefits upon separation from service, represent significant costs for the Village. For the 2024-25 fiscal year, the Village’s budgeted …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37