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Opinion 2024-1
… This opinion represents the views of the Office of the State Comptroller at the time … We are in receipt of the City of Troys City resolution no 2024127 adopted by the …
https://www.osc.ny.gov/legal-opinions/opinion-2024-1New York State Comptroller DiNapoli Statement on Win at SEC
… for the transition to a low carbon economy." The SEC’s full opinion can be read here: …
https://www.osc.ny.gov/press/releases/2016/03/new-york-state-comptroller-dinapoli-statement-win-secNY ABLE Program Helps New Yorkers With Disabilities and Their Families Cover Costs
… to help individuals with disabilities maintain their health, independence and quality of life. New York State … depend on a wide variety of public benefits for income, health care, food and housing assistance. Historically, the … disability expenses.** These include costs for education, health and wellness, transportation and housing, among other …
https://www.osc.ny.gov/press/releases/2017/10/ny-able-program-helps-new-yorkers-disabilities-and-their-families-cover-costsContact the Division of Local Government and School Accountability
… Local Government and School Accountability 110 State Street, 12th Floor Albany, NY 12236 localgov@osc.ny.gov … Tioga, Tompkins Counties Buffalo Regional Office 295 Main Street, Suite 1032 Buffalo, New York 14203-2510 Tel … Counties Rochester Regional Office The Powers Building 16 West Main Street, Suite 522 Rochester, NY 14614-1608 Tel …
https://www.osc.ny.gov/local-government/contact-division-local-government-and-school-accountabilityDiNapoli: Clerk Pocketed Thousands in Fines
… Norfolk justice court clerk misappropriated nearly $10,000 in court fees paid by defendants. “Ms. Dillon was entrusted … thousands of those dollars and falsifying records in a vain attempt to conceal her crimes,” DiNapoli said. “The St. Lawrence County Sheriff’s Office was instrumental in helping my staff bring this individual to justice. We will …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-clerk-pocketed-thousands-finesContractors or Consultants – Membership and Enrollment
… contractors or consultants should not be paid on the payroll, but in some other manner. If, through completing the … is a public employee, that individual must be paid on your payroll, regardless of whether payment is made on a salary or …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/contractors-or-consultantsDivision of Housing and Community Renewal Bulletin No. DH-18
… Purpose To inform agencies of the eligibility of RRSU (DC 37) employees to receive the Workers’ … effective 7/1/05 and to provide procedures for the payment of the Supplemental Pay Benefit. Affected Employees Employees … To inform agencies of the eligibility of RRSU DC 37 employees to receive the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-18-eligibility-and-processing-instructions-workersFormer Hannibal Fire Chief Pleads Guilty to Stealing From Fire Company
… he presented to cheat the fire company out of its rightful funds,” James said. “The disruption of this act serves as a … accountable.” Emmons used the Hannibal Fire Company’s funds to build a go-kart track, Hannibal Kartway, claiming … of the Comptroller’s examination and the remaining funds were transferred to his bank account. Carl Emmons Sr. …
https://www.osc.ny.gov/press/releases/2025/05/former-hannibal-fire-chief-pleads-guilty-stealing-fire-companyDiNapoli: Former Oneida City Chamberlain Arrested for Stealing More Than $78,000 in City Funds
State Comptroller Thomas P DiNapoli Madison County District Attorney William G Gabor and the New York State Police today announced the arrest of former Oneida City Chamberlain Nancy Andrews for allegedly stealing more than $78000 from the city over the course of 14 years
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-former-oneida-city-chamberlain-arrested-stealing-more-78000-city-fundsOpinion 97-7
… the custody of the State for the benefit of the entitled party (see, e.g. In Re Menschefrend's Estate , 283 App Div …
https://www.osc.ny.gov/legal-opinions/opinion-97-7DiNapoli: 27 NY Local Governments Persistently Delinquent in Filing Required Financial Data to the State
… raise by taxing real estate in any fiscal year. The CTL form captures full valuation and levy information needed to calculate the … of Addison is severely delinquent in filing CTL reports. Full Report A Grade of Incomplete: Persistent Non-Filers of …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-27-ny-local-governments-persistently-delinquent-filing-required-financial-data-stateRockland County – Budget Review (B6-13-6)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the County’s adopted budget for the 2013 fiscal year are reasonable. Background Rockland … has increased from $31.5 million at December 31, 2008 to $96.5 million at December 31, 2011. These deficits were …
https://www.osc.ny.gov/local-government/audits/county/2013/04/16/rockland-county-budget-review-b6-13-6East Ramapo Central School District – Budget Review (B25-5-2)
… fiscal and one academic. After voters approved a 1 percent tax levy increase in June 2024, multiple factors led SED to … 4.38 percent increase, or $6.8 million, to the 2024-25 tax levy, which was ultimately approved by the Board in …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/03/east-ramapo-central-school-district-budget-review-b25-5-2Archived: Legislative Session 2015 –2016
… / S.5795 (Marcellino) – To provide increased transparency in school district fiscal operations by requiring publication … – Establishes uniform requirements for all funds in which tax check-off monies are deposited and requires … (Farrell) / S.5299 (DeFrancisco) – Allows for an increase in the dollar amount the Comptroller is permitted to hold in …
https://www.osc.ny.gov/legislation/archived-legislative-session-2015-2016DiNapoli: Former Riverside Treasurer Embezzles $80K
… The former treasurer in the village of Riverside, located in Steuben County, stole … The former treasurer in the village of Riverside located in Steuben County stole more …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-former-riverside-treasurer-embezzles-80kMinority- and Women-Owned Business Enterprises (MWBEs)
… State Comptroller Thomas P. DiNapoli is committed to advancing minority- and women-owned businesses by: promoting State contracting, … intent to increase our annual participation. Get Certified In order to take advantage of the State’s MWBE program, you … New York State supports small businesses and certified minority andor …
https://www.osc.ny.gov/state-vendors/resources/minority-and-women-owned-business-enterprises-mwbesResponsible Workforce Management Policy and Principles
The New York State Common Retirement Fund believes that workforce management best practices prioritize the protection of health, safety, fair compensation, reasonable benefits and rights of companies'' workers.
https://www.osc.ny.gov/files/common-retirement-fund/pdf/responsible-workforce-management-policy.pdfOpinion 93-15
… BOARDS -- Powers and Duties (authority to annually audit public library) EDUCATION LAW, §259; TOWN LAW, §123: Neither … the board of trustees nor the separate treasurer of a town public library is required pursuant to Town Law, §123 to … the board of trustees or the separate treasurer of a town public library is required to annually account to, and submit …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Town of Windsor – Financial Management (2025M-24)
… from December 31, 2019 to December 31, 2023 by 96 percent, 93 percent and 93 percent in the general fund TW, general fund TOV and …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24DiNapoli High-Tech is on the Rise in NYC
… High-tech is one of the fastest growing industries in New York City, growing four times faster than the rate of job growth in the rest of the city’s economy, with annual salaries that are well above the citywide average, according to a report … Hightech is one of the fastest growing industries in New York City growing four times faster than the rate of …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-high-tech-rise-nyc