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Opinion 92-34
… or statutory amendments that bear on the issues discussed in the opinion. FINES AND PENALTIES -- Mandatory Surcharge (partial payment of parking fines and surcharges) -- Remission to … has assessed a parking fine or penalty and surcharge but receives payment of only a portion of the total amount …
https://www.osc.ny.gov/legal-opinions/opinion-92-34New York's Prison Population Continues Decline, But Share of Older Adults Keeps Rising
… 2008 to March 2021, but the population of individuals aged 50 and above grew slightly, according to a follow-up report … Thomas P. DiNapoli. No age segment under the age of 50 showed an increase. The number of older incarcerated … of the state’s 31,262 incarcerated individuals were 50 and above in March 2021. Thirteen years earlier, just 12% …
https://www.osc.ny.gov/press/releases/2022/01/new-yorks-prison-population-continues-decline-share-older-adults-keeps-risingVillage of Coxsackie – Treasurers’ Records and Reports (2025M-119)
… and timely records and reports? Audit Period June 1, 2022, to December 31, 2024. We extended the audit period back to May 31, 2019, and forward to January 16, 2025, to comment on late-filed Annual …
https://www.osc.ny.gov/local-government/audits/village/2026/05/01/village-coxsackie-treasurers-records-and-reports-2025m-119DiNapoli: Service-Providing Industry Sectors Dominate State's 21st Century Economy
… industry sectors, such as accommodation and food services and educational services, have increased their … for decades, had over 1.9 million jobs, more than the next two largest sectors – educational services and retail … care and social assistance (63.3%), Accommodation and food services (45.8%), Professional, scientific and technical …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-service-providing-industry-sectors-dominate-states-21st-century-economyTown of Horseheads – Information Technology (2025M-109)
… [read complete report – pdf] Audit Objective Did Town of Horseheads (Town) officials adequately manage network and … on cybersecurity best practices and to recognize the signs of a security incident, which can significantly reduce the likelihood of a cyberattack succeeding, such as a phishing attempt. …
https://www.osc.ny.gov/local-government/audits/town/2026/02/27/town-horseheads-information-technology-2025m-109Opinion 99-3
… have also noted that these special acts do not define the phrase "care and relief", and that we are not aware of any judicial construction of that phrase (1992 Opns St Comp No. 92-7, p 16). In the absence of …
https://www.osc.ny.gov/legal-opinions/opinion-99-3State Comptroller DiNapoli Releases Municipal & School Audits
… School district officials secured user account access to the financial application but did not secure user account access to the network or develop an IT contingency plan. This … the risk of unauthorized access, lost data, and inability to recover from a network disruption. In addition, the …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli: As NYC Budget Stabilizes, New Risks Emerge
… seekers, which will help balance its $116.9 billion FY 2026 budget, according to a report released today by State … account for just 6.4% ($7.4 billion) of the city’s FY 2026 operating budget, significantly more federal funding … In addition to the $2.34 billion in prepayments for FY 2026, the city added $2 billion in revenue and reduced …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-nyc-budget-stabilizes-new-risks-emergeNYS Comptroller DiNapoli Continues to Hold Corporate America Accountable for Poor Climate Policies
… results of the New York State Common Retirement Fund’s latest successful shareholder efforts to have corporations … results of the New York State Common Retirement Funds latest successful shareholder efforts to have corporations …
https://www.osc.ny.gov/press/releases/2019/09/nys-comptroller-dinapoli-continues-hold-corporate-america-accountable-poor-climate-policiesDiNapoli: Funds Dedicated for Highway & Bridge Capital Projects Continue to be Diverted for Operating and Debt Costs
… He called for a long-term plan to restore the fund to its core mission and increase pay-as-you-go financing for road …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-funds-dedicated-highway-bridge-capital-projects-continue-be-diverted-operating-and-debtState Comptroller DiNapoli Releases Municipal & School Audits
… Employees made 25 deposits totaling $29,639 between 11 and 26 days after district programs recorded receipts. City of … charges totaling $229,635 and determined the charges were for appropriate purposes; however, charges were not properly … including a variance where the reconciled bank balance for one bank account was $2.9 million less than the …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 91-64
… your inquiry regarding transportation contracts which were let by a school district during the 1989-1990 school year. It … transportation contracts, each for a separate route, are let to the same individual and neither of such contracts so let is in excess of the statutory amount, such contracts need …
https://www.osc.ny.gov/legal-opinions/opinion-91-64Hiring Public Retirees – When Employees Retire
… district, BOCES, etc. Public authorities For service (not disability) retirees, earnings are not limited for: … this is the New York State Civil Service Commission. A link to their Section 211 Application is available on our … non-retired personnel, or Extensive recruitment efforts did not find any available qualified non-retired persons. The …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/hiring-public-retireesComptroller DiNapoli & A.G. Schneiderman Announce Arrest of Arizona Man For Theft of Over $100,000 in NYS Pension Benefits
… Eydeler's arrest in Arizona.” “When individuals illegally pocket pension funds that were intended for retirees, it …
https://www.osc.ny.gov/press/releases/2016/08/comptroller-dinapoli-ag-schneiderman-announce-arrest-arizona-man-theft-over-100000-nys-pensionComptroller DiNapoli and A.G. Schneiderman Announce Charges Against Georgia Resident for Stealing Over $200K in NYS Pension Benefits
… New York State and Local Employees Retirement System paid to his deceased mother, Yvonne Powell, a New York State … was mistaken,” Comptroller DiNapoli said. “I will continue to protect our retirement system from fraud, whether the … “Theft from our state’s pension system is detrimental to all New York taxpayers and robs retirees who rely on their …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-and-ag-schneiderman-announce-charges-against-georgia-resident-stealing-over-200kThe Economic Impact of the Great Outdoors
… associated with a specific outdoor activity. These include bug spray, coolers, general outdoor clothing (such as …
https://www.osc.ny.gov/reports/economic-impact-great-outdoorsDiNapoli: Shift in MTA's Paratransit Program Generates Cost Savings
… costs rose by 8.5% annually. MTA Shifts Services to Brokers to Generate Cost Savings Five modes of transit are … are owned by NYCT but are operated by private contractors. Brokers provide for-hire vehicles, metered taxis, and … 2016 to 143,726 in July 2023. The number of trips taken by brokers increased from 108,538 to 390,165 during the same …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-shift-mtas-paratransit-program-generates-cost-savingsLocal Government – 2023 Financial Condition Report
… governments – for social service programs in counties, to support highways (mostly in cities and towns), and as … Generally, the property tax cap limits levy increases to the lesser of 2 percent or the rate of inflation, with … The law also includes provisions for a local government to override the tax cap. Inflation remained quite low, below …
https://www.osc.ny.gov/reports/finance/2023-fcr/local-governmentDiNapoli: Fairport Audits Reveal Unauthorized Practices for Economic Development Agencies
… granting $1 million worth of inappropriate gifts and commercial loans, according to an audit released today by … of a project. FIDA granted two additional unauthorized commercial loans of approximately $187,000. Questionable … expenses and not those of other entities; Cease making commercial loans directly or through the FLDC using FIDA …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-fairport-audits-reveal-unauthorized-practices-economic-development-agenciesComptroller DiNapoli and A.G. Schneiderman Announce Conviction of Florida Resident For Stealing $275k in NYS Pension Benefits
… mother. “Mr. Eletz concealed his mother’s death to pocket her pension,” State Comptroller DiNapoli said. “We …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-florida-resident-stealing-275k-nys