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DiNapoli: Tax Collections Exceed Projections Through First Half of Fiscal Year
… situation is positive, we still need to see how holiday sales and Wall Street bonuses contribute to the state’s … This year-over-year increase is primarily due to large estate tax collections received through the first six months, as well as continued strength in real property transfer tax collections. All Funds receipts …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collections-exceed-projections-through-first-half-fiscal-yearDiNapoli: Dormitory Authority Overstated MWBE Contract Participation
… in total contract payments, for a MWBE participation rate of 23.2 percent. For the fiscal year ended March 31, … million in total contract payments, for a participation rate of 21.7 percent; and For the nine months ended Dec. 31, … to MWBEs out of $591.4 million, for a participation rate of 28.1 percent. DiNapoli’s auditors, however, …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-dormitory-authority-overstated-mwbe-contract-participationOpinion 95-31
… AND EMPLOYEES -- Compensation (entitlement of incoming police chief where prior chief declined salary increases) POLICE AND POLICE PROTECTION -- Police Chief (compensation of incoming …
https://www.osc.ny.gov/legal-opinions/opinion-95-31Subway Wait Assessment
… shuttle lines). From the original 28 stations built in Manhattan and opened on October 27, 1904, the subway system …
https://www.osc.ny.gov/state-agencies/audits/2016/04/06/subway-wait-assessmentMorristown Fire District – Board Oversight (2025M-101)
Did the Morristown Fire District District Board of Fire Commissioners Board provide adequate oversight of District financial operations and properly audit claims
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/morristown-fire-district-board-oversight-2025m-101Monroe 2-Orleans Board of Cooperative Educational Services – MiFi Usage Billings (2025M-134)
… MiFi usage billings? Audit Period June 1, 2023 – July 10, 2025 Understanding the Audit Area When a BOCES does not … During the period of June 1, 2023 through March 31, 2025, Monroe 2-Orleans BOCES incurred approximately $137,000 …
https://www.osc.ny.gov/local-government/audits/boces/2026/03/20/monroe-2-orleans-board-cooperative-educational-services-mifi-usage-billings-2025mDiNapoli: SUNY Campuses Need to Focus on Tuition Paid by Out-Of-State Graduate Students
… of New York (SUNY) needs to make sure its campuses are upholding in-state residency requirements so that only … said. “SUNY’s medical schools and other graduate programs are highly competitive and represent an excellent value, … 375,000 students and 64 institutions. Undergraduates who are New York residents are paying tuition of just under …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-suny-campuses-need-focus-tuition-paid-out-state-graduate-studentsState Comptroller DiNapoli Releases Municipal Audits
… precludes auditors from concluding on the village’s tax cap compliance. …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Amid Federal Funding Uncertainty, State Must Focus on Programs To Aid Seniors
… Thomas P. DiNapoli finds that even as state funding for senior services has increased, thousands remain on waitlists for in-home care, meals and other essential support, and data … services or the use of unmet need funding, including: Waitlist numbers by county and program; How much funding each …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-amid-federal-funding-uncertainty-state-must-focus-programs-aid-seniorsState Agencies Bulletin No. 1414
… immediately prior to July 1, 2015 is at or above the job rate of their salary grade or equated salary grade on the … such officer’s or employee’s salary to exceed the job rate of the M/C salary grade or equated grade on the July 1, … may only receive a partial increase capped at the job rate of their salary grade or equated grade on the July 1, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1414-managementconfidential-mc-first-2-parity-increase-effective-july-2015Opinion 92-55
… consumer of the village water system (see 1980 Opns St Comp No. 80-553, unreported). Further, we have stated … out their services for private purposes (1983 Opns St Comp No. 83-79, p 93; 27 Opns St Comp, 1971, p 110; cf . General Municipal Law, §119-o, …
https://www.osc.ny.gov/legal-opinions/opinion-92-55Lead Poisoning Prevention Program
… discrepancies between LeadWeb and LHD data. On April 12, 2019, the Public Health Law was amended to lower the …
https://www.osc.ny.gov/state-agencies/audits/2019/08/08/lead-poisoning-prevention-programBedford Central School District – Medicaid Reimbursement (2025M-43)
According to a District official the District has never filed claims for Medicaid reimbursement Although the District provided 2379 services to students with IEPs that were eligible for Medicaid reimbursement totaling $11 million throughout the twoyear audit period District officials did not s
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/22/bedford-central-school-district-medicaid-reimbursement-2025m-43Manhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… disbursements totaling $112.9 million, including 157 wire transfers totaling $44.7 million and 4,186 other … The Treasurer is responsible for preparing and completing wire transfers, which are reviewed by the ASB and claims … may not have been detected and corrected. We reviewed 15 wire transfers totaling $2.4 million and determined officials …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45State Agencies Bulletin No. 1119
… Purpose To inform agencies of new earnings codes and procedures for repaying the 2011-2012 PEF Deficit … BU98 Effective Date(s) Effective immediately New Earnings Codes OSC has created new earnings codes to process the repayment of the 2011-2012 PEF and M/C … To inform agencies of new earnings codes and procedures for repaying the 20112012 PEF Deficit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1119-repayment-2011-2012-deficit-reduction-plan-employees-represented-publicOpinion 88-33
… opinion. SEWER DISTRICTS -- Construction (of laterals to serve previously unserved properties within the district) … the expense of the district or the town, lateral sewers to serve two properties within the district. The district was … by resolution of the town board on September 16, 1959 to serve one particular subdivision in the town. Your inquiry …
https://www.osc.ny.gov/legal-opinions/opinion-88-33Opinion 88-30
… benefited to be assessed for costs of the district) -- Connections (requiring property owners to connect to a … resolution or ordinance prescribing how sewer or ... water connections shall be made." In addition, section 130(15) of … Therefore, should the town adopt an ordinance requiring connections in this case, the issue of whether the exercise …
https://www.osc.ny.gov/legal-opinions/opinion-88-30Record of Activities (ROA) – Reporting Elected and Appointed Officials
… our ROA Template may help. The ROA must contain a daily detail of hours worked and duties performed that are …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/record-activities-roaOpinion 2001-6
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (purchase of personal … machine and refrigerator for fire department use) INSURANCE LAW §§9104, 9105: Unless otherwise provided by … fire department may determine to use foreign fire insurance tax monies to purchase a personal computer, …
https://www.osc.ny.gov/legal-opinions/opinion-2001-6Southwestern Central School District – Claims Audit (2025M-34)
… The audit of claims is often the last line of defense for preventing unauthorized, improper or fraudulent claims … claims against a school district before they are paid or appoint a claims auditor to assume the board’s powers and … risk that improper or unsupported payments could be made and not be detected or corrected. In addition, the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34