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Opinion 93-8
… rate obligations issued pursuant to section 54.90 exceed 10 percent of the debt limit prescribed by Local Finance Law, … of variable rate bonds or notes are provided with the right to require the municipality or other person to … notes containing such a provision would be subject to the 10% limit contained in section 54.90. In addition, the bonds …
https://www.osc.ny.gov/legal-opinions/opinion-93-8DiNapoli: State's Cash Position is Strong
… initially anticipated. “The current state fiscal year is nearly half over, and the state’s cash position is strong,” DiNapoli said. “Settlements have already brought the state more than $3 billion, and more is on the way. The level of tax receipts is important for …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-states-cash-position-strongOpinion 89-58
… authorized to provide same improvements or services) PARK DISTRICTS -- Establishment (authority to establish park district within an existing park district) TOWN LAW, §§81, 198, 202, 202-a, 220: A town … 12 or sections 81 or 220 of the Town Law may establish a park district within an existing larger park district and if …
https://www.osc.ny.gov/legal-opinions/opinion-89-58DiNapoli Releases July Cash Report
… to historical levels, with $9.6 billion at the end of July, $25.2 million higher than the latest projections. … stays on track.” Tax receipts of $25.3 billion through July 31 were 9.9 percent higher than the same period last … totaled $6.6 billion through July 31, which was $18.5 million less than planned. Debt service totaled $668.8 …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-releases-july-cash-reportDiNapoli: State Tax Revenues $3 Billion Below Last Year
… local governments this week, it must be at the top of the agenda for quick action in the new year.” Personal income tax …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-state-tax-revenues-3-billion-below-last-yearCoeymans Hollow Fire District – Board Oversight (2021M-211)
Determine whether Coeymans Hollow Fire District (District) Board of Fire Commissioners (Board) ensured it had an adequate service contract in place, annual financial reports were filed in a timely manner and disbursements were supported and approved.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/coeymans-hollow-2021-211.pdfTown of Perth – Conflict of Interest (2024M-142)
… whether any Town of Perth (Town) Board (Board) members had prohibited interest in non-payroll disbursements. Key … did business with the Town. Therefore, the Board member had a prohibited conflict of interest which means they did … claim because the repair work was completed so the Town had an obligation to pay. Although the Supervisor, who is a …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142State Agencies Bulletin No. 1180
… updates for lapsing Affected Employees All Agencies Check Date(s) Institution – 9/20/2012 & 10/4/2012 … Effective Date(s) Institution Cycle 9/12/2012 for check date of 9/20/2012 9/26/2012 for check date of 10/4/2012 Administration Cycle 9/19/2012 for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1180-updating-payserv-cost-centers-september-lapsing-eventsVillage of Hamburg - Recreation Department Cash Receipts - Cash Shortage (2018M-104)
… with the Erie County District Attorney’s Office jointly investigated this matter. In October 2018, the … part of her sentence, she repaid the Village $156,374. The Board did not ensure there were adequate controls over …
https://www.osc.ny.gov/local-government/audits/village/2019/05/10/village-hamburg-recreation-department-cash-receipts-cash-shortage-2018m-104DiNapoli: State Agency Overtime Pay Hits $787 Million
… with operational needs by proper scheduling and other arrangements. Three agencies that manage institutional …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-state-agency-overtime-pay-hits-787-millionOpinion 93-32
… den 49 NY2d 706, 428 NYS2d 1026; but see Xerox v Town of Webster , 65 NY2d 131, 490 NYS2d 488). Accordingly, we …
https://www.osc.ny.gov/legal-opinions/opinion-93-32State Comptroller DiNapoli Statement on New York City Financial Plan
… "New York City’s November 2021 Financial Plan modification … employment growth and improvement in the commercial real estate market expected to slow from earlier projections. The … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-statement-new-york-city-financial-planDiNapoli: Syracuse City School District Employees Pay Over $31,000 for Submitting False Timecards
… New York State Comptroller Thomas P. DiNapoli, United States Attorney Carla B. Freedman and Terry Harris, … teachers Jason Cecile and Nichole Murray must pay the United States $31,872.90 to resolve allegations that they … program intended to benefit at-risk high schoolers,” said United States Attorney Carla B. Freedman. “We will not …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-syracuse-city-school-district-employees-pay-over-31000-submitting-false-timecardsDiNapoli: Former Beekman Tax Collector Pleads Guilty to Embezzling $86,000 for Personal Expenses
New York State Comptroller Thomas P DiNapoli today announced that Jennifer Colucci 41 of Hopewell Junction pleaded guilty to stealing more than $86000 in tax funds collected for the use of the town of Beekman and its schools
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-former-beekman-tax-collector-pleads-guilty-embezzling-86000-personal-expensesDiNapoli: Wallkill Fire District Board Chair Charged with Stealing $240,000
… The chairman of the Wallkill Fire District’s Board of Fire Commissioners was charged this morning with … Michael Denardo, 38, of Wallkill, is accused of conning a board member into signing blank checks which he later cashed … Denardo obtained blank, co-signed checks from a fellow board member for what he claimed were architect payments, …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-wallkill-fire-district-board-chair-charged-stealing-240000Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account (Follow-Up)
… Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account (Report 2024-S-12 ). About … and use of an unauthorized bank account by Sunnyside Manor’s Board of Directors (Board). The audit found that Sunnyside Manor’s Board held a checking account separate from the …
https://www.osc.ny.gov/state-agencies/audits/2026/03/09/physical-and-financial-conditions-selected-mitchell-lama-developments-located-outside-new-0Improper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders (Follow-Up)
… erectile dysfunction (herein collectively referred to as ED) for all Medicaid recipients, including registered sex offenders. Also, Medicaid must not pay for ED drugs, unless that drug has another FDA-approved use and … Medicaid payment for procedures and supplies to treat ED for registered sex offenders. We issued our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/improper-payments-sexual-and-erectile-dysfunction-drugs-procedures-and-supplies-providedSales Tax Vendor Registration Practices
… to August 5, 2020, as well as applications for sales tax registration received by the Department from June 1, 2018 to … as of November 20, 2020. About the Program The Department is responsible for administering more than 40 State and local … the tax from customers, and remit the tax to the State. New York’s sales tax is imposed at a rate of 4%. Additional …
https://www.osc.ny.gov/state-agencies/audits/2021/10/14/sales-tax-vendor-registration-practicesState Agencies Bulletin No. 1949.5
… 8175000 Youth Counselor 2 018521 8175100 Youth Recreation Specialist 1 005842 5907100 Youth Recreation Specialist 2 005843 5907200 Youth Recreation Specialist 3 … paid using earnings codes mentioned above are included as salary for retirement purposes. Tax Information These …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19495-pilot-program-establishing-temporary-overtime-rate-employees-certainSUNY Bulletin No. SU-314.1
The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a pilot program establishing temporary overtime rates for employees in certain titles represented by PEF or CSEA working at a SUNY University Hospital
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3141-pilot-program-establishing-temporary-overtime-rates