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Opinion 92-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … who owns a repair shop. The clerk's duties include keeping records of all highway purchases and checking all invoices … the contracts of his or her spouse, except a contract of employment (General Municipal Law, §800[3][a]). For this …
https://www.osc.ny.gov/legal-opinions/opinion-92-6What is the Real Property Tax Cap?
… With some exceptions, the State’s Property Tax Cap limits the amount local governments … Local governments, citizens and the Office of the New York State Comptroller (OSC) play important roles in the …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capDiNapoli: Local Sales Tax Collections Jump for Third Year
… year in a row, according to a report released today by State Comptroller Thomas P. DiNapoli. Collections across the state of $17.5 billion grew by $872 million, or 5.3 percent. … and be prepared to react accordingly.” Every region in the state has experienced an increased annual growth rate in …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-local-sales-tax-collections-jump-third-yearState Agencies Bulletin No. 2444
… The purpose of this bulletin is to inform agencies of the new process to report FLSA compensatory time an employee … Technical Services Unit (BU05) at the State University of New York (SUNY) Downstate Health Sciences University or Stony … compensation received during taxable years 2025 – 2028. New Tax Deduction : Individuals who receive qualified …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2444-newly-created-process-report-flsa-compensatory-time-earned-lieuDiNapoli: Rochester Woman Arrested for Stealing $121K in Pension Checks Sent to Her Late Grandmother
… today for the alleged theft of more than $121,000 in state pension checks that were sent to her deceased grandmother, New York State Comptroller Thomas P. DiNapoli, Monroe County District … Sheriff’s Office for their partnership in ensuring our state pension fund and its members are protected from …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-rochester-woman-arrested-stealing-121k-pension-checks-sent-her-late-grandmotherComptroller DiNapoli and A.G. Schneiderman Announce Sentencing of Former Met Council Insurance Brokers
… State Comptroller Thomas P. DiNapoli and Attorney General … also surrender their broker’s licenses to the New York State Department of Financial Services. The joint … who donated money in good faith to help the needy," said State Comptroller Thomas P. DiNapoli. "I am glad to see these …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-former-met-council-insurance-brokersOpinion 89-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … supervising work) GENERAL MUNICIPAL LAW, §§103, 800(5); 8 NEW YORK CODES, RULES AND REGULATIONS, §29.3: The employment by a …
https://www.osc.ny.gov/legal-opinions/opinion-89-12State Audit Recommends Improvements to NYC's Oversight of Agencies Placing Foster Children
… New York City's Administration for Children's Services (ACS) … with managing their care and are safe from harm." In New York City, ACS is responsible for ensuring the safety of … There were nearly 9,000 children in foster care in New York City in city fiscal year 2017. DiNapoli's auditors …
https://www.osc.ny.gov/press/releases/2018/03/state-audit-recommends-improvements-nycs-oversight-agencies-placing-foster-childrenOversight of Nurse Licensing
… Purpose To determine if the State Education Department (the Department): independently … the professions, as outlined in Title VIII of the New York State Education Law (Education Law). Its regulatory … nurse specialist, and nurse practitioner – in New York State. To qualify for a nursing license, applicants must meet …
https://www.osc.ny.gov/state-agencies/audits/2017/09/29/oversight-nurse-licensingDiNapoli: Five Fortune 500 Companies Reach Agreements on Corporate Political Spending
… New York State Comptroller Thomas P. DiNapoli today announced … Union Pacific and Centerpoint Energy – have agreed to the New York State Common Retirement Fund’s (Fund) request that … Marriott International Inc. Yum! Brands Inc. About the New York State Common Retirement Fund The New York State …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-five-fortune-500-companies-reach-agreements-corporate-political-spendingComptroller DiNapoli Statement in Response to President Trump’s Withdrawal From the Paris Agreement
… address climate change in innovative ways. As trustee of New York state’s $192 billion pension fund, I will continue to seek …
https://www.osc.ny.gov/press/releases/2017/06/comptroller-dinapoli-statement-response-president-trumps-withdrawal-paris-agreementComptroller DiNapoli Statement on Earth Day 2016
… On Earth Day 2016, New York State Comptroller Thomas P. DiNapoli urged … low emissions index for public equity investments. As New York State Comptroller, DiNapoli has worked to make New York state government a model of sustainability through … On Earth Day 2016 New York State Comptroller Thomas P DiNapoli urged …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-statement-earth-day-2016Forfeiture of Benefits for Convicted Felons
… Article 5, Section 7 of the New York State Constitution and Article 3-B of the Retirement and …
https://www.osc.ny.gov/retirement/members/forfeiture-benefits-convicted-felonsDiNapoli: Local Sales Tax Collections Down 7.8 Percent in August
… August compared to the same period last year, according to State Comptroller Thomas P. DiNapoli. August’s sales tax … to weather this storm." Almost every county in the state saw drops in overall collections for August, ranging … at Open Book New York . Track municipal spending, the state's 180,000 contracts, billions in state payments and …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-local-sales-tax-collections-down-78-percent-augustNYS Comptroller DiNapoli and the Fire and Police Pension Association of Colorado Statements on Proposed Settlement of Boeing Lawsuit
… New York State Comptroller Thomas P. DiNapoli and the Fire … Company. State Comptroller DiNapoli, as trustee of the New York State Common Retirement Fund, and the FPPA were … Court Filing Full text of settlement proposal About the New York State Common Retirement Fund The New York State …
https://www.osc.ny.gov/press/releases/2021/11/nys-comptroller-dinapoli-and-fire-and-police-pension-association-colorado-statements-proposedVillage of Ravena – Departmental Collections and Leave Accruals (2017M-56)
… were adequately supported, recorded in the accounting records and deposited timely and intact, and whether Village … were not properly receipted, recorded in the accounting records or deposited timely. Employees’ leave accrual … valued at $16,779. Key Recommendations Maintain adequate records to account for collections at the pool and remit pool …
https://www.osc.ny.gov/local-government/audits/village/2017/09/29/village-ravena-departmental-collections-and-leave-accruals-2017m-56Somers Central School District – Fixed Assets (2016M-74)
… thresholds, controls over assets or how to maintain records for assets. Not all assets listed as disposed of had … tagged or had asset tag numbers that agreed with the asset records. Key Recommendations Adopt a written policy that … thresholds, controls over assets and how to maintain records for assets. Authorize all asset disposals. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/somers-central-school-district-fixed-assets-2016m-74Newburgh Preparatory Charter High School – Board Oversight and Disbursements (2015M-123)
… a required independent audit of the School’s financial records. The Director of Finance and Operations did not … documented. Key Recommendations Ensure that financial records and reports are prepared and presented to the Board … that bank statements are reconciled to the accounting records monthly. Ensure that claims are properly itemized and …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/08/21/newburgh-preparatory-charter-high-school-board-oversight-and-disbursementsVillage of Brookville – Board Oversight (2015M-45)
… has not annually audited, or provided for an audit of, the records of the Clerk-Treasurer and the Justice. The Board did … of, or provided for an audit of, the Clerk-Treasurer’s records and the Justice’s records and dockets. Establish a process for an appropriate …
https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45Town of Taylor – Financial Management (2016M-391)
… know it was required to annually audit the Supervisor's records. The bookkeeper maintains custody of the bank statements, prepares the checks and abstracts, records all transactions and performs the bank … or have an independent accountant audit, the Supervisor's records. Periodically review the bookkeeper's work to ensure …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-taylor-financial-management-2016m-391