Search
DiNapoli Statement on the Governor’s 9th Proposal for the 2018 State of the State
… I welcome the opportunity to partner with Governor Cuomo and with the proposed advisory council to identify …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-statement-governors-9th-proposal-2018-state-stateOpinion 2002-15
… discussed in the opinion. MUNICIPAL FUNDS -- Town Charges (street lighting and maintenance of town hall as townwide … and Duties (maintenance of town hall as townwide charge); (street lighting as townwide charge) TOWN LAW §§64(3), (19), … HIGHWAY LAW §327: Real property taxes for the cost of street lighting within a town pursuant to Town Law §64(19) …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0DiNapoli: State's Financial Hole Deepens, Tax Revenues Trail $3.2 Billion in 2020
… Thomas P. DiNapoli today said that state tax receipts are $3.2 billion lower than last year, as he released the … Thomas P DiNapoli today said that state tax receipts are $32 billion lower than last year as he released the State …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-states-financial-hole-deepens-tax-revenues-trail-32-billion-2020Oversight of Certified Homeless Shelter Food Services
… York City Department of Health and Mental Hygiene (DOHMH) are adequately monitoring the food services at certified … 1, 2015 through May 10, 2018. Background Shelter operators are required to provide meals that are balanced, nutritious, and adequate in amount to meet the …
https://www.osc.ny.gov/state-agencies/audits/2018/10/29/oversight-certified-homeless-shelter-food-servicesFacilities Planning Bureau Project Review
… manner and, if not, what the impacts on school districts are. We also sought to determine whether districts are commencing project construction prior to obtaining final … The systems the Bureau uses to track project information are antiquated and are not designed to allow staff to perform …
https://www.osc.ny.gov/state-agencies/audits/2019/02/04/facilities-planning-bureau-project-reviewCity of Yonkers - Budget Review (B21-6-7)
… in the City’s proposed budget for the 2021-22 fiscal year are reasonable. Background The City of Yonkers is authorized … of Education for review while the deficit obligations are outstanding. Key Findings Our review found the City’s … interest costs because the cost of tax certiorari claims are bonded instead of being financed through the operating …
https://www.osc.ny.gov/local-government/audits/city/2021/05/17/city-yonkers-budget-review-b21-6-7Rockland County – Budget Review (B21-6-12)
… the significant revenue and expenditure projections in the County’s proposed budget for the 2022 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by Orange, Putnam and … to exceed $96 million to liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. …
https://www.osc.ny.gov/local-government/audits/county/2021/11/12/rockland-county-budget-review-b21-6-12Town of East Hampton - Budget Review (B21-7-11)
… in the Town’s tentative budget for the 2022 fiscal year are reasonable. Background The Town of East Hampton, located … State Comptroller for review while the deficit obligations are outstanding. Key Findings Based on the results of our … and expenditure projections in the tentative budget are reasonable. The Town appropriated a total of $249,556 for …
https://www.osc.ny.gov/local-government/audits/town/2021/11/08/town-east-hampton-budget-review-b21-7-11City of Troy – Budget Review (B21-5-10)
… in the City’s proposed budget for the 2021 fiscal year are reasonable. Background The City of Troy, located in … State Comptroller for review while the deficit obligations are outstanding. Key Findings The significant revenue and expenditure projections in the proposed budget are reasonable. The proposed water fund budget includes …
https://www.osc.ny.gov/local-government/audits/city/2021/11/04/city-troy-budget-review-b21-5-10City of Yonkers – Budget Review (B23-6-5)
… in the City’s proposed budget for the 2023-24 fiscal year are reasonable. Background The City of Yonkers is authorized … of Education for review while the deficit obligations are outstanding. Key Findings Certain significant revenue and expenditure projections in the proposed budget are unreasonable. Furthermore, officials’ continued practice …
https://www.osc.ny.gov/local-government/audits/city/2023/05/16/city-yonkers-budget-review-b23-6-5City of Yonkers – Budget Review (B24-6-6)
… in the City’s proposed budget for the 2024-25 fiscal year are reasonable. Background The City of Yonkers is authorized … of Education for review while the deficit obligations are outstanding. Key Findings Certain significant revenue and expenditure projections in the proposed budget are unreasonable. Furthermore, officials’ continued practice …
https://www.osc.ny.gov/local-government/audits/city/2024/05/20/city-yonkers-budget-review-b24-6-6County of Rockland – Budget Review (B20-6-13)
… the significant revenue and expenditure projections in the County’s proposed budget for the 2021 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by Orange, Putnam and … to exceed $96 million to liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. …
https://www.osc.ny.gov/local-government/audits/county/2020/11/13/county-rockland-budget-review-b20-6-13City of Troy – Budget Review (B20-5-11)
… in the City’s proposed budget for the 2021 fiscal year are reasonable. Background The City of Troy, located in … State Comptroller for review while the deficit obligations are outstanding. Key Findings The significant revenue and expenditure projections in the proposed budget are reasonable. The proposed budgeted revenues for State AIM …
https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-troy-budget-review-b20-5-11DiNapoli Audit: Growing Number of Youth in Juvenile Justice Centers at Risk Due to Staff Shortages
… for one youth to undergo a medical assessment, which is required to be done within seven days of admission. From … up to date on their training. When physical restraint is used, the incident is supposed to be reviewed and recorded in forms with a goal …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-audit-growing-number-youth-juvenile-justice-centers-risk-due-staff-shortagesState Agencies Bulletin No. 1364
… All NYS employees Background Internal Revenue Service (IRS) Rules and Regulations require employers to obtain a … Number Employee Name as it appears in PayServ NYS Employee ID The Form Due Date (last date the agency payroll office … for the refund. If an employee does not complete and sign form AC3206 or does not return the AC3206 by the Return …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1364-new-procedure-reporting-prior-year-social-security-and-medicare-taxState Agencies Bulletin No. 863
… reportable wages, is now available. NYS Tax and Finance Rules and Regulations In accordance with the New York State … based on the information in the employee’s Local Tax Data page. If an employee’s Tax Data page is not populated … pay period during 2008 provided the home address is in one of the following zip codes designated as NYC: 112XX, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/863-new-york-city-nyc-reportable-wagesDiNapoli: Environmental Protection Fund Spending Reflects Historic State Commitment
… the state's Real Estate Transfer Tax (RETT); a portion of unclaimed bottle and can deposits; certain penalties … over deposit initiators' management and repayment of unclaimed container deposits. The shortcomings in the … entitled. Improved efforts to collect the state's share of unclaimed bottle deposits by the tax department could provide …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-environmental-protection-fund-spending-reflects-historic-state-commitmentDiNapoli Finds Opportunities for Improved NYPD Hate Crimes Reporting
… were unable to confirm that all hate crimes in the city are properly recorded and reported by the department. They … “We need to make sure police departments across the state are reporting these incidents correctly so they can direct … effort to accurately report these insidious crimes, there are several areas where improvements are needed.” “It's …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-finds-opportunities-improved-nypd-hate-crimes-reportingOpinion 90-11
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation … they are entitled to overtime compensation as provided in the FLSA regardless of whether the municipality has acted … to implement an overtime compensation program as provided in section 90 of the General Municipal Law. Compensatory time …
https://www.osc.ny.gov/legal-opinions/opinion-90-11Overview – Improving the Effectiveness of Your Claims Auditing Process
… as a resource for those governing bodies and officials who are responsible for the audit of claims. It also is our hope … as a resource for those governing bodies and officials who are responsible for the audit of claims …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/overview