Search
Opinion 88-19
… property or governmental powers of the town are affected. You state that a citizens group has requested the town board … the town for a landfill. You inquire whether town funds can be expended for this purpose. If town funds can be so … held in this State that a municipality may not submit a proposition to referendum in the absence of express …
https://www.osc.ny.gov/legal-opinions/opinion-88-19DiNapoli: NYC Remains on Solid Ground but Budget Risks Need to be Managed
… preliminary executive budget for fiscal year (FY) 2019 and its associated financial plan project a surplus of $2.6 … contribution to the MTA’s emergency Subway Action Plan (SAP). In addition, the city could come under pressure to contribute operating funds to the SAP. Changes in the federal tax code enacted in December 2017 …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-nyc-remains-solid-ground-budget-risks-need-be-managedApplying for Previous or Military Service Credit – Article 14 Benefits
… & Employer Services Bureau. Include as much information as you can about the period of employment for which you are seeking credit. We will determine your eligibility and … your total credited service to ten or more years, you will no longer be eligible to withdraw your contributions and end …
https://www.osc.ny.gov/retirement/publications/1644/applying-previous-or-military-service-creditNew York’s Economy and Finances in the COVID-19 Era
… 11% Mississippi $36,600 15% Montana $31,700 9% North Carolina $36,200 11% North Dakota $27,800 7% Nebraska $31,400 … 12% Pennsylvania $34,700 9% Rhode Island $32,400 9% South Carolina $36,600 13% South Dakota $28,400 8% Tennessee … of 2020 and released in November, found that nearly 6 out of 10 borrowers who reported having paused their payments …
https://www.osc.ny.gov/reports/covid-19-january-7-2021DiNapoli, Social Security Administration IG Ennis Announce Guilty Plea of Maryland Man for Stealing Deceased Mother’s Retirement Payments
… General Gail S. Ennis today announced the guilty plea of Charles Alton Bump Jr. to two counts of felony theft for … in seeing that justice was served.” “This sentence holds Charles Bump accountable for deceiving the Social Security …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-social-security-administration-ig-ennis-announce-guilty-plea-maryland-man-stealing-deceasedOffice of Operations: 2025 Virtual Fall Conference
… you for your interest in the Office of Operations 2025 Virtual Fall Conference. By attending any of the courses … WHEN October 6 - October 10 REGISTRATION No registration is required. WHO SHOULD ATTEND This conference is intended … RFPs and contracts, and anyone interested in understanding what our Cash Management Unit does to administer the State's …
https://www.osc.ny.gov/state-agencies/outreach/office-operations-2025-virtual-fall-conferenceTown of Sempronius – Real Property Tax Exemptions Administration (2023M-66)
audit, town, sempronius
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/sempronius-town-2023-66.pdfTown of Owasco – Real Property Tax Exemptions Administration (2020M-102)
Determine whether the Town of Owasco (Town) Town Assessor (Assessor) properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/owasco-2020-102.pdfStanley Fire District – Internal Controls Over Financial Operations (2013M-259)
… activity is properly recorded and reported and that Di …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/stanley-fire-district-internal-controls-over-financial-operations-2013m-259Wantagh Fire District – Payroll (2013M-176)
… Board adopted a leave accrual policy, District officials did not enforce the policy’s maximum accumulated leave … risk that District employees could receive, use, or get paid for more leave than the amounts allowed in the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/20/wantagh-fire-district-payroll-2013m-176DiNapoli Releases February State Cash Report
… fiscal year, an increase of 6.3 percent, or $4 billion, from the same period a year ago, according to the monthly … only have to grow less than one-percent to $7.3 billion for receipts to hit the Division of the Budget’s (DOB) … first 11 months of the fiscal year, $277 million below the latest projections and $5.8 billion higher than last year for …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-releases-february-state-cash-reportDiNapoli: Funds Dedicated for Highway & Bridge Capital Projects Continue to be Diverted for Operating and Debt Costs
… Money in the Dedicated Highway and Bridge Trust Fund continues to be … off to pay for borrowing and operating costs of state agencies, leaving fewer dollars for improving our … said. “While the state is making progress with its capital planning, New York needs a reliable source …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-funds-dedicated-highway-bridge-capital-projects-continue-be-diverted-operating-and-debtState Contract and Payment Actions in November
… In November, the Office of the State Comptroller approved … Employee Health plans. $26 million to Beacon Health Options Inc. for benefit services for the Empire Plan Mental … pandemic response. $19.7 million to Maximus, Inc. for assistance with the Health Benefit Exchange, including …
https://www.osc.ny.gov/press/releases/2020/12/state-contract-and-payment-actions-novemberProperty Tax Cap Reporting - School Districts
This session will provide an overview of the Property Tax Cap Program for School Districts. Presenters will discuss the Property Tax Cap Legislation, highlight some common reporting errors, and review reporting requirements. We will also demonstrate the online reporting system.
https://www.osc.ny.gov/files/local-government/academy/pdf/tax-cap-school-districts-2-9-23.pdfCredit for Previous or Military Service – Career Plan
… employer before that employer elected to participate in the Retirement System. Service Before Your Date of … member of this System, or another public retirement system in New York State, your service may be recredited and your … an earlier tier of membership does not always result in a better benefit. Please review your options carefully …
https://www.osc.ny.gov/retirement/publications/1642/credit-previous-or-military-serviceTown of Hanover – Procurement (2025M-58)
… (Town) Town Board (Board) use a competitive process when procuring professional services? Audit Period January 1, … offer similar services at a more favorable rate. This was due in part because the Board adopted a procurement … extravagance, fraud or corruption. Had the Board used a competitive process when procuring professional …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-hanover-procurement-2025m-58Oversight of Procurements and Loan Programs
… its procurements and loan programs in accordance with the Public Authorities Law (Law) for the period April 1, 2012 … March 31, 2015. Background DANC is a self-supporting public benefit corporation overseen by a 13-member Board of … DANC was created in 1985 under Article 8, Title 29 of the Public Authorities Law to provide infrastructure services and …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/oversight-procurements-and-loan-programsMiddle Island Fire District – Budgeting Practices (2013M-93)
… 1, 2011, to November 30, 2012. Background The Middle Island Fire District is located in the Town of Brookhaven in Suffolk … District is governed by an elected five-member Board of Fire Commissioners. The District’s budgeted expenditures for …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/middle-island-fire-district-budgeting-practices-2013m-93DiNapoli: Two Former Oramel Fire Officials Charged With Theft of More Than $11,000 From Oramel Fire Department
… Brundage for allegedly stealing $11,276 from the Oramel Fire Department. Ronda Kish was charged with Grand Larceny in … as their own personal bank account,” DiNapoli said. “My thanks to Allegany County District Attorney Slep and the … for partnering with my office to make sure that those who engage in public corruption are found out and brought to …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-two-former-oramel-fire-officials-charged-theft-more-11000-oramel-fire-departmentVillage of Kaser - Refuse User Fees and Records (2018M-97)
… imposed refuse fees in excess of related expenditures and maintained appropriate records for refuse collection … The refuse budget does not include estimated revenues and there was no support for the budgeted salaries and overhead of $179,648 separate from the contracted cost. …
https://www.osc.ny.gov/local-government/audits/village/2018/09/26/village-kaser-refuse-user-fees-and-records-2018m-97