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Opinion 90-21
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … RULE LAW, §10(1)(ii)(a)(1): A town, by local law subject to mandatory referendum, may transfer to another town … requires the town clerk to prepare a claim for audit and have custody of audited claims. It is further provided in …
https://www.osc.ny.gov/legal-opinions/opinion-90-21Western Sullivan Public Library – Library Operations (2015M-156)
… Background The Western Sullivan Public Library is located in Sullivan County and serves the residents of the Sullivan …
https://www.osc.ny.gov/local-government/audits/library/2015/10/23/western-sullivan-public-library-library-operations-2015m-156Gloversville Public Library – Claims Processing (2014M-81)
… Background The Gloversville Public Library is located in the City of Gloversville, Fulton County, and serves the …
https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81DiNapoli: Former Town Clerk Pleads Guilty to $35,000 Embezzlement
… of fraud involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-former-town-clerk-pleads-guilty-35000-embezzlementFairport Public Library – Financial Management (2014M-354)
… July 25, 2014. Background The Fairport Public Library is a school district public library located in the Village of Fairport … which serves the residents of the Fairport Central School District, is governed by an elected five-member Board …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354Opinion 90-5
… or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Library Trustees (increase in their number) EDUCATION LAW, §§226(1), 260(1), (2): … their number, subject to the statutory maximum. This is in reply to your letter concerning the appointment of public …
https://www.osc.ny.gov/legal-opinions/opinion-90-5Opinion 2006-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … that an elected officer receives the salary fixed for the office as an incident of the office, and the absence of the elected officer from his or …
https://www.osc.ny.gov/legal-opinions/opinion-2006-6New York’s Economy and Finances in the COVID-19 Era
… The State Comptroller’s office is committed to keeping New Yorkers regularly updated on the state’s economy and … Subscribe to get the latest update. Subscribe Read Prior Edition July 22, 2020 Edition Economic and Health Impacts … Payments Balloon During COVID-19 Approved payments to New York recipients for Unemployment Insurance totaled $32.1 …
https://www.osc.ny.gov/reports/covid-19-july-22-2020New York's Prison Population Continues Decline, But Share of Older Adults Keeps Rising
… to Department of Corrections and Community Supervision (DOCCS) prisons for a new offense or parole violation, which … released from prisons to parole supervision under DOCCS jurisdiction also rose. The state’s prison population … in 2020 removed all individuals under the age of 18 from DOCCS prisons to facilities operated by the state Office of …
https://www.osc.ny.gov/press/releases/2022/01/new-yorks-prison-population-continues-decline-share-older-adults-keeps-risingDiNapoli: Local Sales Tax Collection Growth Highest Since 2013
… we know, collections are dependent on consumer spending, and the impact of new federal tax changes on this spending is … occurring in the fourth quarter (5.7 percent), which was one-third higher than growth in the fourth quarter of 2016 … had year-over-year growth rates of under one percent. In some cases, strong second half growth in sales tax …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-local-sales-tax-collection-growth-highest-2013DiNapoli: Queens Woman Charged With Stealing Nearly $85,000 in NYS Pension Payments Meant for Her Deceased Father
… “Deanna Hansen allegedly exploited the death of her father and tried to cheat the New York State and Local Retirement System for her own gain,” DiNapoli said. “Thanks … or account holder, transferred $67,423 through an online payment platform from the account to herself. Another …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-queens-woman-charged-stealing-nearly-85000-nys-pension-payments-meant-her-deceased-fatherDiNapoli: New York City Man Charged with Stealing Over $50,000 in Pension Benefits Meant for Deceased Sister-in-Law
… A 69-year-old Manhattan man, Randy Ray, was arrested today … “Randy Ray allegedly took advantage of his sister-in-law's death to fund his lifestyle,” DiNapoli said. “I will continue … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-new-york-city-man-charged-stealing-over-50000-pension-benefits-meant-deceased-sister-lawCayuga-Onondaga Board of Cooperative Educational Services - Procurement of Professional Services (2018M-270)
… whether professional services were procured in a manner to ensure the prudent and economical use of public money in … some form of competition, and provide guidance as to how competition should be solicited. Ensure that BOCES has …
https://www.osc.ny.gov/local-government/audits/boces/2019/03/22/cayuga-onondaga-board-cooperative-educational-services-procurement-professionalOpinion 2007-1
… responsible bidder (see People ex rel. Smith v Flagg , 17 NY 584, 589; 2 Antieau, Municipal Corporation Law, …
https://www.osc.ny.gov/legal-opinions/opinion-2007-1DiNapoli Releases Report on Tax Check-Off Donations
… contributions and related funds that had not yet been used for their intended purposes. “New York taxpayers generously … need to make sure the money gets put to work promptly for these worthy causes and provide the accountability that … taxpayers rightly expect.” New York taxpayers’ choices for making charitable donations through check-offs on their …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-releases-report-tax-check-off-donationsDiNapoli: Timely Remediation Essential for Success of State's Brownfield Cleanup Program
… Some former industrial and commercial contaminated sites that … ‘significant threat to public health or the environment,’ one of the highest threat levels that the state assigns to …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-timely-remediation-essential-success-states-brownfield-cleanup-programDiNapoli: Tax Collector Pleads Guilty After Faking Her Own Tax Payments
… of fraud involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-tax-collector-pleads-guilty-after-faking-her-own-tax-paymentsDiNapoli Releases August State Cash Report
… tax collections this year." Through the end of August, All Funds receipts totaled $60.8 billion, an increase of $2 … tax collections (down $1.3 billion, or 7.1 percent). All Funds spending totaled $62.4 billion through August 31, … federal sources) and education (up $636.7 million). All Funds spending was $850.5 million below the latest …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-releases-august-state-cash-reportDiNapoli: Proposed Budget Holds the Line on Spending, Gives Executive Wider Discretion
… of 1.7 percent, or $1.6 billion, from SFY 2014-15. Based on these projections, and after adjusting for prepayments and … in State Operating Funds expenditures to 2 percent. Based on projections of revenues and disbursements by DOB, and … gaps are more than one-third larger than estimates based on the SFY 2014-15 Executive Budget. The Governor's spending …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-proposed-budget-holds-line-spending-gives-executive-wider-discretionDiNapoli: Local Sales Tax Collections Drop Over 32 Percent in May
… for local governments in May fell 32.3 percent compared to the same period last year, according to State Comptroller … in lost revenues for a single month. One major influence is consumers’ online spending, now largely subject to the … COVID-19 but the May sales tax figures show just how deep it is cutting into municipal finances,” DiNapoli said. “Sales …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-local-sales-tax-collections-drop-over-32-percent-may