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Serven Volunteer Fire Company – Board Oversight (2024M-97)
… of property (an A misdemeanor) and was ordered to pay full restitution of $18,772.53. Company officers agreed with …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/serven-volunteer-fire-company-board-oversight-2024m-97DiNapoli: State Agency Overtime Costs Decreased 11.6% in 2023, First Decline Since 2016
… and $177.5 million, respectively. In 2023, total state payroll costs were $19.3 billion, with overtime totaling $1.2 billion. Overtime earnings as a share of total payroll grew from 4.3% in 2014 to 6.2% in 2023, as total … average annual increase. In 2023, overtime as a share of payroll was at its second highest rate since 2007. …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-state-agency-overtime-costs-decreased-116-2023-first-decline-2016DiNapoli Announces Latest Fiscal Stress Scores
… A total of 14 local governments in New York state ended their fiscal year 2023 with a fiscal stress designation, the same as a year ago, according to a report released today by State Comptroller Thomas P. … A total of 14 local governments in New York state ended their fiscal year 2023 with a fiscal stress …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-announces-latest-fiscal-stress-scoresDiNapoli Calls for State Procurement Reform
… the Comptroller’s oversight of Office of General Services (OGS) centralized contracts was removed. In 2015, state … the Comptroller’s independent oversight for SUNY, CUNY and OGS centralized contracts. Recent allegations show widespread …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-calls-state-procurement-reformNew York Leads Nation in Nonprofit Jobs & Wages
… New York led the nation in nonprofit employment with more … $78 billion in 2017, according to a report released today by State Comptroller Thomas P. DiNapoli. New York’s nonprofit organizations helped stabilize … New York led the nation in nonprofit employment with more …
https://www.osc.ny.gov/press/releases/2019/07/new-york-leads-nation-nonprofit-jobs-wagesOpinion 88-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … Since the above-cited opinions were rendered, as noted, a new consolidated gross receipts tax in article 13-A was … (see Belcher , supra ; Burnside Coal and Oil v City of New York , 131 Misc 2d 149, 502 NYS2d 622) which must, in the …
https://www.osc.ny.gov/legal-opinions/opinion-88-10Opinion 91-10
… the town as a whole would be ultimately liable if the full amount of the debt service is not paid by district assessments since the town's full faith and credit is pledged for payment of the debt (see … v Armstrong , 45 NY 234; Village Green Realty v Glen Cove Com. Dev. , 95 AD2d 259, 466 NYS2d 26; Gewirtz v City of Long …
https://www.osc.ny.gov/legal-opinions/opinion-91-10Opinion 90-14
… or statutory amendments that bear on the issues discussed in the opinion. ZONING AND PLANNING -- Subdivisions (validity … engineering, land surveying and legal expenses incurred in connection with subdivision review so long as they are … to the average costs incurred by the town planning board in reviewing subdivision applications. TOWN LAW, §§20(2)(a), …
https://www.osc.ny.gov/legal-opinions/opinion-90-14DiNapoli: Potsdam Audit Finds Missing Court Funds
… the town: Use prenumbered duplicate receipts and account for them in a consecutive numerical sequence; Compare …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-potsdam-audit-finds-missing-court-fundsOpinion 89-15
… this Office has concluded that a village must be a party to any contract entered into by the village fire … the contract is generally required to provide that the party receiving fire protection pay for any increases in the …
https://www.osc.ny.gov/legal-opinions/opinion-89-15Opinion 92-56
… business without regard to actual mileage traveled (26 Opns St Comp, 1970, p 267; cf . General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-92-56Opinion 92-13
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- …
https://www.osc.ny.gov/legal-opinions/opinion-92-13Opinion 94-6
Whether a tenant member of a public housing authority would have a conflict of interest if he or she accepts a paid position with a residential management corporation which contracts with the housing authority to operate a federallyfunded recreational program
https://www.osc.ny.gov/legal-opinions/opinion-94-6DiNapoli: Franklin School District Saves $826,000 in Health Care Costs
… New York State Comptroller Thomas P. DiNapoli. “In a time of limited resources and increasingly tight budgets, school … In January 2013, school officials in Franklin assessed the benefits and costs associated with the district’s health … rates to the new carrier, Franklin CSD saved a total of $543,000 from 2013 through 2015. During the same time …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-franklin-school-district-saves-826000-health-care-costsDiNapoli: Finger Lakes Regional Economy Bolstered By Key Industries
… from the expansion in high-tech sectors and the reliance on its agricultural roots," said DiNapoli. "However, … industries that our region’s economic engine is dependent on. By helping to support an economic climate that allows … industries," said Canandaigua Mayor Ellen Polimeni. "My thanks to Comptroller DiNapoli for highlighting the many …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-finger-lakes-regional-economy-bolstered-key-industriesDiNapoli: Georgia Woman Allegedly Stole Over $450K in NYS Pension and Social Security Payments
… “She has now been brought to justice and we will seek full restitution. I thank U.S. Attorney Buchanan and the … and the retirement system received a change of address form purportedly signed and dated by “Minnie Smith.” At the …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-georgia-woman-allegedly-stole-over-450k-nys-pension-and-social-security-paymentsNew York State’s Aging Prison Population: Share of Older Adults Keeps Rising
This report provides updated information regarding the overall correctional system population an analysis of policy changes that have contributed to changes in the population and an overview of the costs of providing medical care
https://www.osc.ny.gov/reports/new-york-states-aging-prison-population-share-older-adults-keeps-risingII.3 Overview – II. New York State Financial Accounting
… The Executive Budget refers to the structure and process of the constitutional system of budgeting in New York State which vests in the Governor … These responsibilities are provided in Article VII of the State Constitution and Articles 3 and 4 of the State … The Executive Budget refers to the structure and process of the constitutional system of budgeting in New York State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3-overviewXII.5.J Entering the Division of the Budget Approval Code – XII. Expenditures
… Units should indicate the approved B-1184 request number in the DOB Approval Code field of the voucher. Guide to … Units should indicate the approved B1184 request number in the DOB Approval Code field of the voucher …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5j-entering-division-budget-approval-codeDiNapoli: State Tax Revenues $2 Billion Lower Than Last Fiscal Year
… State tax receipts cumulatively through January of State Fiscal Year 2020-21 are nearly $2 … the same period last year. State Operating Funds spending through the first ten months of the fiscal year totaled $69.8 … State tax receipts cumulatively through January of State Fiscal Year 202021 are nearly $2 …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-state-tax-revenues-2-billion-lower-last-fiscal-year