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Opinion 90-46
… paid pursuant to any of the statutes of the state of New York, in any case in which: * * * d. the payment made is … Law, the county clerks of all counties outside of New York City are required to transmit to the State …
https://www.osc.ny.gov/legal-opinions/opinion-90-46Opinion 90-42
… in the opinion. CITIES -- Fees (filing of in rem tax foreclosure lists) FEES -- Exemption from (housing authority) … is entitled to a fee of ten dollars for each in rem tax foreclosure list filed by a tax district therein. In any …
https://www.osc.ny.gov/legal-opinions/opinion-90-42DiNapoli Releases July Cash Report
… nature of billions of dollars in settlement proceeds, it is important to closely monitor results as the year … than the latest projections. This year-over-year increase is primarily due to large estate tax collections received in … website called Open Book New York ( www.openbooknewyork.com ). …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-releases-july-cash-reportVillage Official Heading to Prison for Stealing More Than $100,000
… restitution. “Fleecing your community and your neighbors for five years is appalling,” said DiNapoli. “Thankfully, this former official is heading to prison for her actions and will serve as an example of what happens … 2011-12 fiscal year and 66 percent of the levy in 2012-13; Altered village records in order to conceal inappropriate …
https://www.osc.ny.gov/press/releases/2014/08/village-official-heading-prison-stealing-more-100000DiNapoli: Audits Reveal Millions in Lost Revenue for Local Water Systems
… risk area. The U.S. House of Representatives' Energy and Commerce Committee recently advanced a bill that would … of Aging Infrastructure, was issued in February 2017. To view the report, visit: …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-audits-reveal-millions-lost-revenue-local-water-systemsDiNapoli: Town of Altona Official Misused $23,500
… former bookkeeper in the town of Altona in Clinton County altered cash receipts in order to embezzle $23,500 in public … that the bookkeeper – Danielle Peryea, 34 – frequently altered receipts to show a lower amount collected from the … that over a four year period, between 2009 and 2013, she altered town receipts and took town money without permission. …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-town-altona-official-misused-23500DiNapoli Releases State Cash Report
… Tax revenues of $3.9 billion in May were stronger than projected, with … The General Fund balance totaled $9.6 billion at the end of May, up more than 31 percent since March 31. “Personal … billion higher than the same period last year, an increase of 12 percent. This increase was primarily due to stronger …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-releases-state-cash-reportNYC Surplus Projected to Reach $550 Million in FY 2020
… New York City now projects a surplus of $550 million in fiscal year 2020, reflecting stronger-than-expected … DiNapoli said. “The risk of a recession has eased in the near term, but the city should continue to increase … out-year gaps have grown slightly, to nearly $3 billion in FY 2022 and $3.2 billion in FY 2023. Despite concerns that …
https://www.osc.ny.gov/press/releases/2019/12/nyc-surplus-projected-reach-550-million-fy-2020DiNapoli: Erie Community College Audit Reveals Lax Oversight by Board
… (ECC) gave more than $100,000 in raises and bonuses to senior officials without proper approval, according to an … 2010 through February 2015, college officials created 10 senior executive positions with annual salaries averaging … also made questionable compensation payments to two senior executives totaling $77,000 and increased the salaries …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-erie-community-college-audit-reveals-lax-oversight-boardDiNapoli: Fewer Counties Exceeding Tax Cap
… The number of counties overriding New York’s property tax cap has declined by more than half over the past four … need to tighten their budgets even more to stay within the tax cap and deliver services that homeowners expect. I … leaders next year will be especially difficult.” The tax cap, which first applied to local governments beginning …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-fewer-counties-exceeding-tax-capDiNapoli: Local Government Debt Levels Off
… Recession, after more than doubling from 1998 to 2010. A major factor behind the slower debt growth over the last ten … towns followed next with $6.2 billion, or 14 percent. Nassau County had the highest debt of any local government, … 2018. Suffolk County was second with $2.2 billion in 2018. Nassau County was also home to the town and village with the …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-government-debt-levels-offPublic Safety – 2021 Financial Condition Report
… Number of Crimes and Crime Rates Rise for the First Time in Eight Years The number of crimes in seven categories increased for the first time since 2012, rising 1.5 percent to 341,908 … In SFY 2019-20, statutory changes to eliminate cash bail for most misdemeanor and non-violent felony offenses …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-safetyLanguage Access Services (Follow-Up)
… (LEP) New Yorkers. The Department of Motor Vehicles (DMV or Department) is one of the agencies required to develop and follow a Plan. DMV issues licenses, non-driver identification cards, vehicle … adjudicatory, and other enforcement activities. DMV conducts more than 20 million customer transactions …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/language-access-services-followCase Management (Follow-Up)
… 2021-N-9 ). About the Program The New York City Department for the Aging (DFTA) promotes, administers, and coordinates … data, there were over 1.9 million adults age 60 and older (seniors) residing in New York City in 2023. DFTA contracts with community-based organizations (providers) to provide …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/case-management-followAddiction Support Services During Emergencies (Follow-Up)
… Objective To determine the extent of implementation of the three … Services and Supports (OASAS) certifies providers to operate over 1,700 substance use disorder and problem … OASAS conducts unannounced recertification reviews to assess providers’ compliance with regulatory requirements …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/addiction-support-services-during-emergencies-followSmall Wonder Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… ended June 30, 2020. About the Program Small Wonder is a New York City-based not-for-profit organization authorized by … 85 students in the SED preschool cost-based program. The New York City Department of Education refers students to …
https://www.osc.ny.gov/state-agencies/audits/2024/09/05/small-wonder-preschool-inc-compliance-reimbursable-cost-manualPark Accessibility for People With Disabilities (Follow-Up)
… included in our initial audit report, Park Accessibility for People With Disabilities (Report 2021-N-7) . About the … spaces, and recreational amenities; build a park system for present and future generations; and care for parks and public spaces. Parks maintains about 30,000 …
https://www.osc.ny.gov/state-agencies/audits/2024/11/25/park-accessibility-people-disabilities-followTransforming the Procurement Function
… or consolidation actions. Key Recommendations Define and distinguish Transformation-related from … monitor the progress toward their completion. Clearly define cost savings and cost avoidance for the Procurement …
https://www.osc.ny.gov/state-agencies/audits/2024/12/26/transforming-procurement-functionCharles R. Drew Early Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… by SED to provide full-day Special Class and full-day Integrated Special Class to children with disabilities who … the CFR Manual, as follows: $196,602 in excess personal service costs that were inappropriately charged to the SED … or insufficiently documented other than personal service costs. $73,296 in unsupported, insufficiently …
https://www.osc.ny.gov/state-agencies/audits/2026/01/28/charles-r-drew-early-childhood-center-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 2169
… of a new program that will automatically update the Form 8233 information on the Employee Tax Data page when the form is no longer valid, to ensure employees with expired … of a new program that will automatically update the Form 8233 information on the Employee Tax Data page when the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2169-new-program-and-control-d-report-ensure-accurate-form-8233-tax-treaty