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DiNapoli: State Tax Receipts Tracking Close to Projections Through First Half of the Year
… totaled $54.6 billion through the first six months of State Fiscal Year (SFY) 2024-25, $682.1 million higher than the state Division of the Budget (DOB) estimates in the First Quarterly Update … expansion is expected to continue through the remainder of the year, risks including global unrest, labor market …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-state-tax-receipts-tracking-close-projections-through-first-half-yearDiNapoli: Improved Planning Needed for New York To Achieve Its Clean Energy Goals
… audit found inadequate planning, monitoring and assessment of risks and challenges in the PSC’s efforts to help the … renewable energy, but we found better planning, monitoring of progress and timely assessment of risks by PSC is needed to achieve our ambitious clean …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-improved-planning-needed-new-york-achieve-its-clean-energy-goalsPhysical and Financial Conditions at Selected Mitchell-Lama Developments
… determine whether Mitchell-Lama developments supervised by the New York City Department of Housing Preservation and Development are being maintained in a manner that … determine whether MitchellLama developments supervised by the New York City Department of Housing Preservation and …
https://www.osc.ny.gov/state-agencies/audits/2024/09/30/physical-and-financial-conditions-selected-mitchell-lama-developmentsMontrose Fire District – Claims Auditing (2025M-53)
… Objective Did the Montrose Fire District (District) Board of Commissioners (Board) properly audit claims? Audit Period … the Audit Area The claims audit is often the last line of defense for preventing unauthorized, improper or … to ensure sales taxes are not paid going forward. 42 out of 60 credit card claims (70 percent) totaling $5,117 without …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/17/montrose-fire-district-claims-auditing-2025m-53DiNapoli: Former Durhamville Fire Department Treasurer Sentenced to Prison for Theft of Over $92K
… warning to anyone tempted to abuse their position of trust for their own financial gain. We will find you and you will … Carville said, “Stealing from our volunteer service is a reprehensible act which is wholly unacceptable and … confidence in the institutions that serve our communities. I commend the State Comptroller’s Office and the Oneida …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-former-durhamville-fire-department-treasurer-sentenced-prison-theft-over-92kOpinion 91-24
… years ago, a trunk line was constructed to serve the town's consolidated sewer district. This line passes through a … or individuals outside the district (1971 Opns St Comp No. 71-358, unreported; 10 Opns St Comp, 1954, p 52; … v Rochester Pure Waters District , 44 AD2d 219, 354 NYS2d 201, affd 37 NY2d 371, 372 NYS2d 633). Based on the …
https://www.osc.ny.gov/legal-opinions/opinion-91-24Opinion 91-21
… (administrator of estates - county chief fiscal officer's right to fees and commissions); (fees and commissions - … officer to remit to county, or to waive) COUNTY LAW, §§201, 215(3); SURROGATE'S COURT PROCEDURE ACT, §1219: A county … paid to him or to her as administrator (1967 Opns St Comp No. 67-891, unreported; 6 Opns St Comp, 1950, p 216). …
https://www.osc.ny.gov/legal-opinions/opinion-91-21Vertus Charter School – Information Technology Asset Management (2025M-9)
… information, such as an asset’s serial number, make and model, location, employee assigned, acquisition date, cost … Constitution and the State Comptroller’s authority as set forth in Section 2854 of the New York State Education …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/27/vertus-charter-school-information-technology-asset-management-2025m-9Churchville-Chili Central School District – Procurement (2025M-18)
… by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our … with the draft audit report. The CAP should be posted on the District’s website for public review. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/churchville-chili-central-school-district-procurement-2025m-18Remsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… annually overestimated appropriations by an average of $13 million 9 percent per year or a cumulative total of …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mVillage of Herkimer – Payroll (2025M-37)
… compensation, including regular salaries and wages, overtime and payments to employees for unused leave accruals … employees’ hours worked. Audit Summary Village officials paid salaries and wages as authorized, but did not maintain … or adequately supported. Furthermore, employees were paid for overtime that, in some instances, was not adequately …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37Former Hannibal Fire Chief Pleads Guilty to Stealing From Fire Company
… matter,” DiMartino, Jr. said. “With the concerted efforts of these agencies, we achieved a just and proper result. The … the duplicity he presented to cheat the fire company out of its rightful funds,” James said. “The disruption of this act serves as a reminder that we will not tolerate …
https://www.osc.ny.gov/press/releases/2025/05/former-hannibal-fire-chief-pleads-guilty-stealing-fire-companyDiNapoli: Albany Man Pleads Guilty to Stealing More Than $230,000 From Elderly State Pensioner
… G. James announced the guilty plea of Devin Zielinski, 33, for stealing over $230,000 from an elderly victim. His … predators like Devin Zielinski face the consequences for crimes against the elderly.” “Zielinski and his … Attorney’s Office and the Schodack Police Department for ensuring the suspects will be held accountable for their …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-albany-man-pleads-guilty-stealing-more-230000-elderly-state-pensionerFormer Head of Niagara Falls Housing Authority Pleads Guilty to Stealing Government Funds; Son and Daughter-in-Law Also Convicted
… Stephanie Cowart. The money was to be used for "A Better Me," a project that was to "teach children and youth the … tools." The NAF grant proceeds for the "A Better Me" project were deposited directly into the NFHA’s operating … conducted any presentations related to the "A Better Me" project. In addition, between October 2013 and June 2014, …
https://www.osc.ny.gov/press/releases/2017/12/former-head-niagara-falls-housing-authority-pleads-guilty-stealing-government-funds-son-and-daughterOpinion 92-46
… exceed $10,000 over the course of a fiscal year (1991 Opns St Comp No. 91-64, p 169; 1990 Opns St Comp No. 90-35, p 80; 1987 Opns St Comp No. 87-4, p 6; 23 Opns St Comp, 1967, p 866; 11 Opns …
https://www.osc.ny.gov/legal-opinions/opinion-92-46Opinion 92-33
… (expenditures to fund contract with chamber of commerce) PARK DISTRICTS -- Powers and Duties (expenditures for … HOME RULE LAW, §10(1)(ii)(d)(3): A town on behalf of the park district established by L 1928, ch 477, as amended, may expend up to $50,000 annually for park district promotional purposes and no referendum pursuant …
https://www.osc.ny.gov/legal-opinions/opinion-92-33Opinion 95-8
… Article 13-A of the Civil Practice Law and Rules (CPLR), as added by L 1990, ch 655, which provide for the disposition … to and held in the custody of the district attorney as the "claiming authority" and police department as the "claiming agent", or whether the funds are to be …
https://www.osc.ny.gov/legal-opinions/opinion-95-8DiNapoli: LIRR On-Time Performance Falls Short
… have brought attention to the role played by Amtrak, which is responsible for properly maintaining Penn Station and the four East River … than 50,000 state contracts, visit www.openbooknewyork.com . The easy-to-use website was created by DiNapoli to …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-lirr-time-performance-falls-shortComptroller DiNapoli: Schools Must Do More to Limit Access to Sensitive Student Databases
… be protected by school districts,” said DiNapoli. “Each of the districts identified in this audit should take the … I have directed my audit division to expand the scope of this audit and begin examining school districts from every region of the state.” The school districts reviewed were: …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-schools-must-do-more-limit-access-sensitive-student-databasesTown of Cohocton – Oversight of Ambulance Service (2025M-49)
… [read complete report – pdf] Audit Objective Did the Town of Cohocton (Town) Town Board (Board) adequately … The Board did not adequately oversee or manage the Towns …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-cohocton-oversight-ambulance-service-2025m-49