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Opinion 92-47
… a separate bank account. Although a separate bank account is not required, however, the surcharge revenue must be … and used for the E911 system costs, we note that there is no requirement in article 6 that interest earned be … as other revenues within the fund in which the account is included. We note that this conclusion is consistent with …
https://www.osc.ny.gov/legal-opinions/opinion-92-47Opinion 97-7
… all abandoned property heretofore paid to the state, . . . is hereby assumed for the benefit of those entitled to … the county treasurer to deduct the fee to which he or she is entitled pursuant to section 8010 of the Civil Practice … funds without a court order where the amount of the claim is less than $1500 where the identity of the entitled person …
https://www.osc.ny.gov/legal-opinions/opinion-97-7Opinion 91-59
… been created by special act of the State Legislature and is authorized to receive direct payment of foreign fire … Association may expend foreign fire insurance tax moneys is the care and relief of disabled or indigent volunteer and exempt firemen and their families. The Association is not authorized to expend these moneys for any other …
https://www.osc.ny.gov/legal-opinions/opinion-91-59Opinion 93-3
… of alternative proposals or quotations will not be in the best interest of the political subdivision (General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-93-3State Agencies Bulletin No. 702
… bargaining units differ, the salary in the new position is recalculated, exclusive of any performance advance already … occurred affect the recalculation. If the employee is being promoted, the raise that was received in the prior … the new bargaining unit if applicable. If the movement is a lateral (same grade), then the raise received in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/702-recalculation-salary-when-there-movement-between-bargaining-unitsDiNapoli Announces Latest Fiscal Stress Scores
… dropping from 264 in 2023 to 240. However, that number is nearly double what it was 10 years ago. In 2025, DiNapoli’s office has made …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-announces-latest-fiscal-stress-scoresHoltsville Fire District – Financial Management (2025M-4)
… district (district) board of fire commissioners (board) is responsible for managing the district’s fiscal activities … tax levy. Accurate estimates help ensure that the tax levy is not greater than necessary. Reserve funds are established …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4Essex County Industrial Development Agency – Project Approval and Monitoring (2024M-146)
… [read complete report – pdf] Audit Objective Did the Essex County Industrial Development Agency (ECIDA) Board of Directors (Board) properly approve and monitor projects … The Board did not properly approve and monitor projects that …
https://www.osc.ny.gov/local-government/audits/county/2025/08/15/essex-county-industrial-development-agency-project-approval-and-monitoring-2024mState Comptroller DiNapoli Releases Municipal Audits
… budget for the replacement of highway equipment and there is an increased risk of equipment loss and misuse. … budget includes a tax levy of $60.1 million, which is within the limit established by law. …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Announces State Contract and Payment Actions for Feb. 2014
… the playing field is level and taxpayers get the best value for their money. The independent audits ensure …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-announces-state-contract-and-payment-actions-feb-2014State Comptroller DiNapoli Releases Audits
… Drug Rebate Program, which helps to offset the costs of most covered outpatient drugs dispensed to Medicaid patients, … (NDRA) in exchange for state Medicaid coverage of most of the manufacturer’s drugs. Manufacturers then pay …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-auditsUnified Court System Bulletin No. UCS-314
… Purpose The purpose of this bulletin is to inform agencies of the processing of the 2023 Judicial … Pay or Leave of Absence (except if the Action/Reason Code is LOA/RPD) Agency Actions UCS must submit an Excel … Calculation Information The Judicial Ratification Bonus is included in the calculation of overtime compensation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-314-2023-judicial-ratification-bonus-all-bargaining-units-ratifiedDiNapoli: MTA Budget Outlook Improves
… The Metropolitan Transportation Authority (MTA) is on stronger financial footing than seven months ago with … the next capital program. “The MTA’s financial outlook is much improved. While funding the next capital program and … toll hikes must also be considered,”DiNapoli said. “There is plenty of time before the next scheduled fare increase for …
https://www.osc.ny.gov/press/releases/2013/09/dinapoli-mta-budget-outlook-improvesRabbi Who Pleaded Guilty to Stealing $5 Million of Funds Intended for Special Needs Students Sentenced to Up to Three Years in Prison
… Center (ICDC), a private not-for-profit company that is now defunct, was located at 1854 Cornaga Avenue in Far … in money intended to aid children with special needs is inexcusable. Thanks to the work of my investigators and …
https://www.osc.ny.gov/press/releases/2017/10/rabbi-who-pleaded-guilty-stealing-5-million-funds-intended-special-needs-students-sentenced-threeDiNapoli: Wall Street 2022 Bonuses Fell 26% From Previous Year, Return to Pre-Pandemic Levels
… said. “A 26% decline brings the average bonus closer to what financial employees received prior to the pandemic. … decades. DiNapoli estimates that 1 in 11 jobs in the city is either directly or indirectly associated with the … sector’s ability to generate revenue and turn profit is critically important to New York. Methodology DiNapoli’s …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-wall-street-2022-bonuses-fell-26-previous-year-return-pre-pandemic-levelsDiNapoli: Localities Spending More to Address Climate Change Hazards
… local governments across New York reported $1.34 billion in actual and anticipated spending on capital projects over a 10-year period, with about 55% of the total in response to climate-related hazards such as increased … “Climate change poses significant threats to communities in New York. Concerns are growing about severe heat waves and …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-localities-spending-more-address-climate-change-hazardsDiNapoli Announces State Contract and Payment Actions for April 2014
… the playing field is level and taxpayers get the best value for their money. The independent audits ensure …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-announces-state-contract-and-payment-actions-april-2014State Comptroller DiNapoli Releases Audits
… in the initial audit report; however, additional action is needed. Department of Labor (Labor), Department of … However, visits to certain client apartments identified what appeared to be ongoing conditions that could negatively … that include a women’s shelter and a community center. One is a now a military museum. Auditors also found lead hazard …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-audits-0DiNapoli: State is Slow in Disbursing Some Federal Relief Funds for Housing
… New York has been slow when it comes to using some federal relief funds earmarked to alleviate the state’s … the funding at risk. Because there is a deadline on using federal COVID-19 funds, delays in allocating it to specific … HCR must work more efficiently to ensure the unprecedented federal relief funds help New Yorkers in need and are not …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-state-slow-disbursing-some-federal-relief-funds-housingState Comptroller DiNapoli Releases Audits
… identified in the initial audit, and significant action is still required to prevent future Medicaid overpayments. … Self-Insured Workers’ Compensation Plans (2018-S-33) There is room for improvement in how the MTA’s three self-insured … the required training. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-audits