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DiNapoli: New York City's Financial Outlook Improving
… than projected by the city in June 2014, mostly because of higher tax revenues and lower projected pension and debt … Comptroller Thomas P. DiNapoli. “There have been a number of favorable developments since the city’s budget was adopted … smaller. The city also has resumed the process of examining agency operations for cost savings and reports …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-new-york-citys-financial-outlook-improvingComptroller DiNapoli Releases Municipal Audits
… Clinton – Financial Management (Oneida County) The village board has not provided sufficient oversight of the village’s … access to the financial system based on employee job responsibilities. In addition, village officials do not … $3,600 for 155 bills because they allowed an additional grace period after the 30-day payment period and also did not …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Jury Convicts Councilman Ruben Wills in Public Corruption Scheme
… an eleven-day trial that resulted in a guilty verdict on five of six counts related to Will's theft of approximately $30,000 in public campaign … instrument in the 1st degree. The jury acquitted Wills on a single charge of filing false business records. In …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-jury-convicts-councilman-ruben-wills-public-corruption-schemeComptroller DiNapoli Releases Municipal Audits
… office completed audits of the Town of Clifton , City of Glen Cove , Smithtown Fire District , Walden Fire District … audit of the supervisor’s books and records. City of Glen Cove – Budget Review (Nassau County) Officials are … his office completed audits of the Town of Clifton City of Glen Cove Smithtown Fire District Walden Fire District …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-2New York City Economy Continues to Set Records
… New York City employment reached 4.55 million jobs in 2018, the highest level ever recorded, according to a report released today by State Comptroller Thomas P. DiNapoli. “New York City is experiencing its largest and longest job … New York City employment reached 455 million jobs in 2018 the …
https://www.osc.ny.gov/press/releases/2019/04/new-york-city-economy-continues-set-recordsOpinion 93-27
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Taxes and Assessments … town all elect to receive their shares of county sales tax in cash, the town may not use its share to reduce townwide taxes in the area of the town outside villages. A town may not …
https://www.osc.ny.gov/legal-opinions/opinion-93-27Opinion 94-27
… road improvement against non-fronting owners) TOWN LAW, §§200, 202(2): The cost of a road improvement undertaken pursuant to Town Law, §200 may be assessed only against abutting or fronting owners. … may assess the cost of a road improvement under Town Law, §200 against both abutting and non-abutting property owners if …
https://www.osc.ny.gov/legal-opinions/opinion-94-27Opinion 2002-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … CEMETERIES -- Privately-owned cemetery (authority of town to acquire by gift as historic property) HISTORIC … You ask whether a town may accept a gift of a privatelyowned family cemetery established during the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10-0Opinion 2002-10
… or statutory amendments that bear on the issues discussed in the opinion. CEMETERIES -- Privately-owned cemetery (authority of town to acquire by gift as historic property) HISTORIC PRESERVATION -- Privately-owned … is defined for purposes of article 5-K to mean "any building, structure, district, area, site or object, …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10Pension Payment Option Election – Divorce and Your Benefits
… the “Pop-Up” increase in the member’s monthly benefit. Special Joint Allowance Some DROs require the member to … before them. This pension payment option is called the Special Joint Allowance. Unlike the joint allowance options … is only available to members with a DRO that requires its election. The Special Joint Allowance provides the member …
https://www.osc.ny.gov/retirement/members/divorce/pension-payment-option-electionOversight of the Nourish New York Program (Follow-Up)
… ). About The Program The Nourish New York (Nourish NY) initiative was established in May 2020 during the … a reality for many New York residents. Nourish NY supplies surplus agricultural products (e.g., milk, … insecurity. Agricultural products purchased under Nourish NY must be grown, produced, or harvested in the State, and if …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-nourish-new-york-program-followPhysical and Financial Conditions at Selected Mitchell-Lama Developments in New York City (Follow-Up)
… Conditions at Selected Mitchell-Lama Developments in New York City (Report 2022-S-9 ). About the Program The … of Housing and Community Renewal (DHCR) and by the New York City (NYC) Department of Housing Preservation and … development’s management, as outlined in Title 9 of the New York Codes, Rules and Regulations (Regulations). …
https://www.osc.ny.gov/state-agencies/audits/2025/06/09/physical-and-financial-conditions-selected-mitchell-lama-developments-new-york-city-followOversight of the Early Intervention Program (Follow-Up)
… included in our initial audit report, Oversight of the Early Intervention Program (Report 2021-S-25 ). About the … a child has a developmental delay or disability, their early years provide a critical window of opportunity to … later. Young children missing these opportunities for early intervention services are potentially at greater risk …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/oversight-early-intervention-program-followOversight of Chronic Absenteeism
… Education Department (Department) has taken actions to address chronic absenteeism within New York school districts. … York State. Key Findings The Department has taken steps to address chronic absenteeism in New York school districts, by … were more aware of the Department’s expectations to address chronic absenteeism than others. Twenty-two percent …
https://www.osc.ny.gov/state-agencies/audits/2018/09/18/oversight-chronic-absenteeismUnified Court System Bulletin No. UCS-171
… was bypassed, those for whom Job updates failed due to error, those for whom Job updates were successful with … for whom Job updates were successful with no warning or error messages issued. Number of Employees Examined (Total … If no incumbent(s) was bypassed or received a warning or error message, they should be considered to have updated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-171-changes-position-management-update-incumbent-process-unifiedTown of Plattekill – Information Technology (2025M-132)
… [read complete report – pdf] Audit Objective Did the Town of Plattekill (Town) Town Board (Board) and Town Supervisor (Supervisor) adequately manage the Town’s network user accounts and develop adequate … confidentially to Town officials. Understanding the Audit Area Town officials must manage network user …
https://www.osc.ny.gov/local-government/audits/town/2026/04/10/town-plattekill-information-technology-2025m-132State Police Bulletin No. SP-238
… of State Police of OSC’s automatic processing of the 2023 State Police Hazardous Duty Pay. Affected Employees: … Chapter 24 of the Laws of 2019, which implemented the 2018-2023 Agreements between the State of New York and the Police … even if there is no successor agreement. Effective Dates: 2023 State Police Hazardous Duty Pay will be processed in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-238-2023-state-police-hazardous-duty-payMorristown Fire District – Board Oversight (2025M-101)
… Understanding the Audit Area The Board is responsible for the general management and control of the District’s … as the District’s chief fiscal officer and is responsible for receiving and disbursing District funds, maintaining the … reports to the Board. The Board is also responsible for auditing and approving claims prior to payment. The audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/morristown-fire-district-board-oversight-2025m-101Center Moriches Fire District – Fiscal Transparency (2025M-113)
… Section 181-b requires the board of fire commissioners of a fire district with revenues of at least $400,000, to … subject to this audit requirement must use a request for proposal (RFP) process that promotes competition when contracting for the audit and no audit engagement may be …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/center-moriches-fire-district-fiscal-transparency-2025m-113North Creek Fire District – Board Oversight (2025M-86)
… adequate oversight of the District’s financial activities to ensure public funds are used effectively, maintain fiscal … the District’s money and ensuring it is spent prudently to provide necessary fire and emergency services. The … oversight of District financial activities related to budgeting, monthly financial reporting, bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/north-creek-fire-district-board-oversight-2025m-86