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DiNapoli: Local Government Debt Levels Off
… New York’s local governments had $43.6 billion in total outstanding debt in 2018, according to a … in debt. Worcester Central School District in Otsego County had the highest debt per student at $57,410. Counties … towns followed next with $6.2 billion, or 14 percent. Nassau County had the highest debt of any local government, …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-government-debt-levels-offOpinion 89-24
… LAW, §2103(4); General Municipal Law, §§801, 802(1)(f), 805-a, 806: A school board member does not have a conflict of … may be guilty of a misdemeanor (General Municipal Law, §805). Based on the foregoing provisions, the board member … firm, it is important to note that General Municipal Law, §805-a(1)(b) prohibits a municipal officer or employee from …
https://www.osc.ny.gov/legal-opinions/opinion-89-24XI.2.B Contract Numbering – XI. Procurement and Contract Management
… defined certain formatting requirements for New York State Contract Identifiers to ensure that contract information contained in the Statewide Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2b-contract-numberingDiNapoli: Syosset Man Sentenced for Role in $12 Million Ponzi Scheme
… District Attorney Anne T. Donnelly announced a Syosset man was sentenced today to up to ten-and-a-half years in prison for his role in a $12 million Ponzi scheme that targeted … the elderly victim reported the incident to officials. A search warrant executed by NCDA investigators, the U.S. …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-syosset-man-sentenced-role-12-million-ponzi-schemeState Comptroller DiNapoli Releases State Audits
… People With Developmental Disabilities: The Association of Neurologi`cally Impaired Brain Injured Children, Inc. … and duplicate payments to a contractor. Department of Health (DOH): Facility Structure, Safety, and Health Code … Department of Health: Improper Payments to a Physical Therapist (Follow-Up) (2016-F-7) An initial audit issued in …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-audits-0DiNapoli Releases Review of First Quarter State Revenue Collections
… largely reflecting growth in business tax collections and increased personal income tax (PIT) receipts in June, … tax collections continue to improve after April’s decline, and the state is now in a relatively strong cash … drop in personal income tax (PIT) collections in April and May but higher than DOB projections. Tax receipts …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-releases-review-first-quarter-state-revenue-collectionsOpinion 98-11
… (where last day of interest-free period falls on a Saturday, Sunday or holiday) REAL PROPERTY TAX LAW, §§925, 925-a; GENERAL CONSTRUCTION LAW, §25-a: When the last day of the penalty-free period for the payment of real property taxes falls on a Saturday, Sunday or holiday, the penalty-free period is …
https://www.osc.ny.gov/legal-opinions/opinion-98-11Opinion 97-24
… Program (participation by members of the "auxiliary" of an incorporated fire company located within a fire district) … LAW, §§215, 217: The members of the "auxiliary" of an incorporated volunteer fire company located in a fire …
https://www.osc.ny.gov/legal-opinions/opinion-97-24DiNapoli: Oil Spill Fund Reaches New Agreements With St. Lawrence County
… and Spill Compensation Fund (Oil Spill Fund) and St. Lawrence County that will lead to the clean-up and redevelopment of …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-oil-spill-fund-reaches-new-agreements-st-lawrence-countyComptroller DiNapoli and A.G. Schneiderman Announce Sentencing in $200,000 Fraud on Long Island
… Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman today announced the sentencing of Charles … years. “This corrupt vendor thought he could double or triple his bills to the state, and he got caught red-handed,” … are protected and state money is properly spent.” “Today’s sentencing makes it clear that when contractors falsify …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-200000-fraud-long-islandChurchville-Chili Central School District – Procurement (2025M-18)
… policies? Audit Period July 1, 2022 – February 10, 2025 Understanding the Program Generally, school district … the contracts to ensure the District was permitted to award the contracts pursuant to the “piggybacking” exception …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/churchville-chili-central-school-district-procurement-2025m-18Sample Section 45 Document
An example of a notice for an employee to acknowledge right to NYSLRS membership pursuant to Section 45 of the New York State Retirement and Social Security Law.
https://www.osc.ny.gov/files/retirement/employers/pdf/emp-reporting-section-45-sample.pdfSecurity Over Critical Systems (Follow-Up) (2025-F-5)
To determine whether security over Hudson River–Black River Regulating District’s critical systems was sufficient to minimize the various risks associated with unauthorized access to systems and data.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-25f5.pdfState Comptroller DiNapoli Releases Municipal Audits
… card bill included a $288 charge for the supervisor's personal cable bill. In May 2018, during our audit, the supervisor reimbursed the town for this personal credit card charge. Auditors also found 11 purchases … Board of Public Utilities – Energy Efficiency and Recycling Programs (Chautauqua County) Although the board …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… The town board underestimated sales tax revenue in the town-outside-village (TOV) general, TOV highway and … 28 charges totaling $5,786 for refreshments that were in violation of New York State Public Officers Law. The board also approved $1,488 in charges that were not for valid district purposes. Town of …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Statement on SEC's Climate Disclosure Proposal
… levels, and economic disruption due to climate change. It is time for US companies to step up to the plate and develop, disclose and implement low carbon transition plans. It is our responsibility as investors to make sure the companies …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-statement-secs-climate-disclosure-proposalState Comptroller DiNapoli Releases Municipal Audits
… – Supplemental Nutrition Assistance Program (SNAP) and Childcare Assistance Program (CCAP) Auditors reviewed 50 … families within required timeframes, they overpaid three childcare providers a total of $7,104. The overpayments …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-auditsHoltsville Fire District – Financial Management (2025M-4)
… [read complete report – pdf] Audit Objective Did the Holtsville Fire District (District) Board of … balanced budgets based on historical data or known trends in which recurring revenues finance recurring expenditures. … for future capital improvements and equipment, it must pass a resolution to formally establish a capital reserve …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4DiNapoli: New York Jobs Top 9 Million, New Statewide High
… four upstate regions lost jobs, the report notes. The Mohawk Valley and the Southern Tier saw the biggest drops in … Job Growth, 2009-2014 New York City 11.3% Western NY 1.5% Long Island 4.9% Central NY -0.1% Hudson Valley …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-new-york-jobs-top-9-million-new-statewide-highFranklin Central School District – Information Technology (2022M-19)
… manner. Key Recommendations Develop written procedures for managing computers and network user accounts. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/franklin-central-school-district-information-technology-2022m-19