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The Survivor’s Benefit Program for New York State Employees
… death benefit to your survivors if you are an eligible New York State employee. You may be eligible even if you are not a member of the New York State Employees’ Retirement System (ERS), the New York State Police and Fire Retirement System (PFRS), the … provides a minimum death benefit to survivors of eligible New York State employees …
https://www.osc.ny.gov/retirement/publications/survivors-benefit-program-nys-employeesOpinion 99-15
… Law, §300 provides that all real property within the state is subject to taxation unless exempt therefrom by law. The term "taxation" is defined, in pertinent part, as a "charge imposed upon real … only by general law. Based on the foregoing, we believe it is clear that the amount needed to be raised by a village by …
https://www.osc.ny.gov/legal-opinions/opinion-99-15Comptroller DiNapoli, Manhattan D.A. Bragg Announce Guilty Plea of Former NYU Director of Finance for Major Fraud
… an approximately $3.5 million 6-year fraud relating to two New York University (“NYU”) programs. TAPPE used her … Equity and Transformation of Schools (the “Metro Center”) to divert approximately $3.5 million intended for minority … women owned businesses. She ultimately routed $3.3 million to bank accounts held by two shell companies TAPPE created, …
https://www.osc.ny.gov/press/releases/2024/02/comptroller-dinapoli-manhattan-da-bragg-announce-guilty-plea-former-nyu-director-finance-major-fraudVillage of Spencer – Board Oversight (2017M-292)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the Village’s financial operations for the period June 1, 2014 through October 10, 2017. … a monthly Treasurer’s packet including accurate budget-to-actual reports, bank statements and bank reconciliations. …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-spencer-board-oversight-2017m-292Controls Over Tablet and Kiosk Usage by Incarcerated Individuals
… Objectives To determine whether the Department of Corrections and … Supervision (Department) provides sufficient oversight to ensure that the independent network, kiosks, and tablets … To determine whether the Department of Corrections and …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/controls-over-tablet-and-kiosk-usage-incarcerated-individualsDiNapoli: New York on Better Financial Footing
… and financial practices and an improved economy, according to a report on the 2014-15 state Financial Plan released … York State Comptroller Thomas P. DiNapoli. More remains to be done to align recurring revenues with recurring spending and to … and financial practices and an improved economy according to a report on the 201415 state Financial Plan released today …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-new-york-better-financial-footingDiNapoli: Contamination of New York's Waterways From Combined Sewer Overflows Remains a Challenge
… untreated or partially treated combined sewer wastewater is discharged from pipes directly to rivers, streams, … waters when their systems are overwhelmed. New York City is responsible for about half of the outfalls, and just three … $5 billion over 20 years. This is in addition to the $26.3 billion the EPA estimates is needed for other wastewater …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-contamination-new-yorks-waterways-combined-sewer-overflows-remains-challengeOpinion 93-28
… ("CHIPs") moneys appropriated by the town board for the repair and improvement of highways may be expended only in … in part, that: The moneys levied and collected for the repair and improvement of highways, . . . the moneys received … §113 or Highway Law, §285-a] shall be expended for the repair and improvement of such highways . . . at such places …
https://www.osc.ny.gov/legal-opinions/opinion-93-28DiNapoli: New York State is Home to 4.4 Million Immigrants, Second Only to California
… Immigrants in New York state comprise 22 percent, or 4.4 million, of the … well above the national average of 13 percent, according to a report released today by State Comptroller Thomas P. DiNapoli. Immigrants have helped stabilize populations in some upstate cities and driven growth in other areas such …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-new-york-state-home-44-million-immigrants-second-only-californiaXVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… Policy References: Section 40-a of the State Finance Law generally sets forth the basis for … Process and Document Preparation: There are two categories of receivables on the Statement of Net Position and Balance Sheet - "Accounts Receivable" and … Section 40a of the State Finance Law generally sets forth the basis for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsSelected Safety and Security Equipment at Train Stations
… action to ensure that equipment, such as cameras and "Customer Assistance Intercoms," are working, tested, … SolarWinds system continuously monitors the CAIs and an alert issued in the case of an operational defect. When an alert lasts 15 …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-train-stationsEmployee Qualifications, Hiring, and Promotions (Follow-Up)
… provides rapid transit service on Staten Island. Transit is governed by the provisions of the New York State Civil … and continuance of employment of all Transit employees is governed by the provisions of the Law and is subject to the rules of the NYC Municipal Civil Service …
https://www.osc.ny.gov/state-agencies/audits/2022/09/26/employee-qualifications-hiring-and-promotions-followSelected Aspects of Accommodations for Passengers With Disabilities
… and maintaining boarding accessibility. PANYNJ is also subject to certain DOJ regulations. Title II prevents … website accessibility. Key Findings Although PANYNJ is in compliance with selected aspects of the ADA and … where the closest handicapped-accessible PATH station is located. PANYNJ’s website did not follow DOJ’s best …
https://www.osc.ny.gov/state-agencies/audits/2021/07/29/selected-aspects-accommodations-passengers-disabilitiesDiNapoli: Federal Funding Uncertainty Jeopardizes Impact of Inflation Reduction Act for New Yorkers
… from IRA programs for a range of specific greenhouse gas reducing activities and funds to support incentive … almost exclusively through charges on the electric and gas bills of the state’s utility customers, these grants … million for a variety of projects to reduce greenhouse gas emissions and other pollution and build resilience to …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-federal-funding-uncertainty-jeopardizes-impact-inflation-reduction-act-new-yorkersDiNapoli: Value of IDA Projects Grew 10% in 2021 to $126 Billion
… so they can track their activities,” DiNapoli said. “The tax breaks IDAs provide can impact local taxes so it’s … New York City IDA, do not. DiNapoli’s report found that: Tax exemptions for IDA projects totaled almost $1.9 billion, … over 2020. The largest exemptions in any year are property tax exemptions, which totaled $1.7 billion, or 89.1% of the …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-value-ida-projects-grew-10-percent-in-2021-to-126-billionState Comptroller DiNapoli and Department of Financial Services Acting Superintendent Asrow Designate New Banking Development District to Support Community Banking in the Towns of Shandaken and Olive
… and credit union branches across the state where there is a demonstrated need for banking services. DFS administers … of Shandaken and Olive as a BDD. USB’s Phoenicia location is now a designated BDD branch eligible for state deposits. … and promote long-term economic growth.” “The BDD program is an important tool to support underserved communities with …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-and-department-financial-services-acting-superintendent-asrow-designateControls Over and Revenues From .nyc Generic Top-Level Domains
… 8, 2021. About the Program A top-level domain (TLD) is the last part of an Internet address, such as .com, .net, or .org. In March 2012, DoITT entered into a … and other promotions. The mission of the .nyc gTLD program is to improve global visibility and generate revenue for the …
https://www.osc.ny.gov/state-agencies/audits/2021/10/25/controls-over-and-revenues-nyc-generic-top-level-domainsState Comptroller DiNapoli Releases School Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … School District – Claims Auditing (Suffolk County) Except for minor discrepancies, auditors found that claims were for appropriate purposes, adequately documented, properly …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-school-auditsDiNapoli Releases Municipal Audits
… , Jericho Water District , Town of Poland and the Town of Porter . “In today’s fiscal climate, budget transparency and … gallons valued at $23,500 were unaccounted for. Town of Porter – Capital Projects (Niagara County) Town resources are … Jericho Water District Town of Poland and the Town of Porter …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-municipal-auditsLily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… October 10, 2013. Background The Company is located in the Town of Pomfret, in Chautauqua County. The Company is operated in accordance with its by-laws, which stipulate that an …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financial