Search
Opinion 2004-2
… bear on the issues discussed in the opinion. CONFLICT OF INTEREST -- Family Relationships (spouse of town board member … that when a town awards a contract for public work to a prime contractor, and the prime contractor subcontracts a portion of the work to a …
https://www.osc.ny.gov/legal-opinions/opinion-2004-2DiNapoli: Local Governments Challenged by Slow Revenue Growth
… in 2011, but ticked up at a higher rate in the last couple of years, when compared to counties, cities, towns, …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-local-governments-challenged-slow-revenue-growthDiNapoli: Fiscal Stress Down Slightly in Villages
… has identified 18 villages in New York in some level of fiscal stress. For 2015, three villages have been … 11 as “susceptible to fiscal stress.” Last year, a total of 22 villages were listed in fiscal stress. “The good news is that the number of villages in fiscal stress has decreased and remains low …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-fiscal-stress-down-slightly-villagesCUNY Bulletin No. CU-607
… be directed to the CUNY University Benefits Office at (646) 664-3337 or (646) 664-3350. Questions regarding this bulletin may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-607-2018-cuny-pre-tax-transit-and-parking-rate-changesDiNapoli: Federal Data Shows New York's Losses in Fourth Grade Math and Reading Scores Are Double National Average
… for eighth grade reading but declined in eighth grade math (down 6 points). Over this time, New York’s losses in fourth grade math and reading scores were double the national average and exceeded 45 other states in math and 38 other states in reading. The average drop for …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-federal-data-shows-new-yorks-losses-fourth-grade-math-and-reading-scores-are-double-nationalDiNapoli: SFY 2022-23 Tax Collections Outperform Projections; Fall Below Previous Year
… 2022-23 totaled $111.7 billion, $2.9 billion higher than the forecast released by the Division of the Budget (DOB) in the Amended Executive Budget financial … SFY 202223 totaled $1117 billion $29 billion higher than the forecast released by the Division of the Budget DOB in …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-sfy-2022-23-tax-collections-outperform-projections-fall-below-previous-yearPublic Authorities
… interests. They develop, operate and maintain some of New York's most critical infrastructure including roads, … the Office of the State Comptroller, as required by law. Log In Request an Account – PARIS Account Authorization Form … Number Requirement Data on Public Authorities Open Book New York is a free, searchable database with financial …
https://www.osc.ny.gov/public-authoritiesState Comptroller DiNapoli Releases Municipal Audits
… the board cannot ensure the loan proceeds were used to further the corporation’s mission. Revolving loan fund activity was not adequately monitored to ensure loan recipients’ performance goals were achieved. … projects were assessed late payment penalties totaling $30,664. Track state and local government spending at Open …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: State Agency Overtime Costs Grew by 47.2% in 2022, Marking an All-Time High
… Overtime costs at state agencies rose 47.2% to more than … released today by State Comptroller Thomas P. DiNapoli. Overtime hours increased 11.1% to 22.2 million over the same period. Overtime earnings comprised 7.5% of total payroll spending in …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-state-agency-overtime-costs-grew-47-point-2-2022-marking-all-time-highState Comptroller DiNapoli Releases Municipal Audits
… and exceeded its authority under New York State Town Law by authorizing insurance claims and annual contracts to … town’s bank account that, at times, had more than $500,000 on deposit. In addition, the board allowed debit cards to be … the 76 fixed assets auditors examined, including security cameras, computers, tools and equipment. Auditors found 30 …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Local Sales Tax Collections Up 20% in Third Quarter
… Local sales tax collections totaled $5.2 billion in the third quarter (July-September of 2021), up $861 million (20%) from the same period last year and continuing the trend of … impact growth.” Statewide, every region saw solid growth in sales tax collections during the third quarter compared to …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-local-sales-tax-collections-20-third-quarterState Comptroller DiNapoli Releases Audits
… and Supports (OASAS): Oversight of Chemical Dependence Residential Services (2020-S-49) OASAS is responsible for certifying residential services and issuing operating certificates. A … for certification is contingent on the results of an OASAS inspection. Auditors found OASAS is not adequately monitoring …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases School District Audits
… district audits have been issued. Brookhaven-Comsewogue Union Free School District – Extra-Classroom Activity (ECA) … totaling $12,635 were deposited timely. East Moriches Union Free School District – Financial Condition Management … grown over the past five fiscal years. As of June 30, 2021, it was over $7.1 million, or 24.3% of the next year’s …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Municipal Audits
… a report in May 2019 identifying certain conditions and opportunities related to cash receipts and disbursements for … oversight of financial operations. West Colesville Volunteer Fire Company, Inc. – Board Oversight (2022M-45) The …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-auditsOpinion 88-2
… AND ASSESSMENTS -- Assessments (special assessment area for refuse collection in village) LOCAL LAWS -- Refuse and Garbage Collection (imposition of benefit assessment for in village) REFUSE AND GARBAGE -- Collection of (means of … by local law, may establish one or more assessment areas for garbage collection service and provide for the imposition …
https://www.osc.ny.gov/legal-opinions/opinion-88-2Niagara County – Court and Trust Funds (2015M-228)
… should have been turned over to the State Comptroller as abandoned property. Key Recommendation The Treasurer should ensure that all moneys deemed abandoned property are turned over to the State Comptroller …
https://www.osc.ny.gov/local-government/audits/county/2015/11/13/niagara-county-court-and-trust-funds-2015m-228Required Documentation
… by mail , you can attach the required documentation to your claim form. In some cases, we may send you a letter … forms of proof. Proof for Individuals Proof of Address If your current address is different from the address appearing … If youre submitting your claim by mail attach the following documentation to your …
https://www.osc.ny.gov/unclaimed-funds/claimants/required-documentationCity of Yonkers – Budget Review (B20-6-6)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ … The purpose of our budget review was to identify issues which impact the City of Yonkers financial …
https://www.osc.ny.gov/local-government/audits/city/2020/06/24/city-yonkers-budget-review-b20-6-6City of Long Beach – Budget Review (B7-15-14)
… the significant revenue and expenditure projections in the City’s tentative budget for the 2015-16 fiscal year are reasonable. Background The City of Long Beach, located in Nassau County, has been … liquidate the accumulated deficit in the City’s general, water, sewer and risk retention funds as of June 30, 2012. …
https://www.osc.ny.gov/local-government/audits/city/2015/05/08/city-long-beach-budget-review-b7-15-14Opinion 91-19
… it is not revocable in the absence of fraud (see, e.g., Saunders v Regeer , 50 Misc 2d 850, 271 NYS2d 788; 62 NY Jur …
https://www.osc.ny.gov/legal-opinions/opinion-91-19