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Former Head of Niagara Falls Housing Authority Pleads Guilty to Stealing Government Funds; Son and Daughter-in-Law Also Convicted
… Kennedy, Jr. announced today that Stephanie W. Cowart, 58, of Grand Island, NY, pleaded guilty to theft concerning programs receiving federal funds before U.S. District Judge Richard J. Arcara. The charge carries a maximum penalty of 10 years in prison and a $250,000 fine. In addition, …
https://www.osc.ny.gov/press/releases/2017/12/former-head-niagara-falls-housing-authority-pleads-guilty-stealing-government-funds-son-and-daughterOpinion 96-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Engineering Services (environmental review by … contract enters a competitive bidding process and the cost of the review and planning is charged as a fee to applicants …
https://www.osc.ny.gov/legal-opinions/opinion-96-3Opinion 92-42
… is paid to the town under a contract (see, e.g., 1988 Opns St Comp No. 88-41, p 81; 1985 Opns St Comp No. 85-37, p 51; 1983 Opns St Comp No. 83-103, p 127; 29 Opns St Comp, 1973, p 122). It …
https://www.osc.ny.gov/legal-opinions/opinion-92-42Opinion 91-56
… time it was rendered. The opinion may no longer represent those views if, among other things, there have been … such a five-year period, it would be essential to define what is meant by "operative" and to apply a test therefor. … purposes of this section". If "liability" was intended to mean only outstanding notes or bonds, this proviso would be …
https://www.osc.ny.gov/legal-opinions/opinion-91-56Opinion 91-62
… on the issues discussed in the opinion. REAL PROPERTY -- Gifts (from village to school district public library) … (with reservation of right to use) CONSTITUTIONAL LAW -- Gifts and Loans (gift of property from village to public … Article VIII, §1 prohibits municipalities from making gifts or loans of their property to or in aid of any …
https://www.osc.ny.gov/legal-opinions/opinion-91-62DiNapoli: Housing Discrimination Complaints Languish at NYC Commission on Human Rights
The New York City Commission on Human Rights CCHR allowed some housing discrimination cases to sit at times for years without resolution according to an audit released today by New York State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-housing-discrimination-complaints-languish-nyc-commission-human-rightsEmpire BlueCross BlueShield – Controls Over Payments for Special Items
… range of services including, but not limited to, hospital services, office visits, home care, medical equipment, mental health services, and prescription drugs. The State … rate schedules for the payment of inpatient and outpatient hospital services. Empire’s hospital contracts also allow …
https://www.osc.ny.gov/state-agencies/audits/2017/06/22/empire-bluecross-blueshield-controls-over-payments-special-itemsState Agencies Bulletin No. 719
… Purpose To explain OSC’s automatic processing of the increase to base salary and the ending of Security Enforcement … To explain OSCs automatic processing of the increase to base salary and the ending of Security Enforcement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/719-march-31-2007-salary-increase-and-ending-other-payments-certainOpinion 2000-21
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Establishment of (joint … TOWNS -- Fire Districts and Fire Protection (participation in establishment of joint fire district) TOWN LAW §189-a; VILLAGE LAW §22-2210: In the case of the proposed formation of a joint fire …
https://www.osc.ny.gov/legal-opinions/opinion-2000-21Town of Lewis – Records and Reports (2025M-17)
… for all accounts or properly prepared and reviewed. For 18 of the 45 bank reconciliations (40 percent) we prepared, … reported unrestricted fund balances of $355,698 and $18,078 were overstated by $242,040 and $12,903, …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17DiNapoli: Pandemic Necessity and Opportunity Fuel Business Growth in New York City
… providing services more easily online.” The overall number of businesses rose 6.5% in New York City compared to 17.4% nationally from the first quarter of 2019 to the first quarter of 2023. The impact of the COVID-19 pandemic on the city …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-pandemic-necessity-and-opportunity-fuel-business-growth-new-york-cityDiNapoli Finds State Needs to Do More to Address Nursing Home Pandemic Issues
… audit of the state’s response to the COVID-19 outbreak in nursing homes, according to a follow-up report released today … unprepared to respond to infectious disease outbreaks at nursing homes, even before the pandemic, under the previous … and left many whose loved ones contracted the virus in nursing homes with unanswered questions,” said DiNapoli. …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-finds-state-needs-do-more-address-nursing-home-pandemic-issuesState Comptroller DiNapoli Releases Municipal & School Audits
… includes a tax levy of $141,791,700. Brentwood Union Free School District – Information Technology (IT) (Suffolk …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsAudit of ESDC Finds Few Measurable Results for $211 Million State Advertising Contract
… send a message that New York is a place to visit and open for business, it should have clear objectives and show the … the Start-Up NY program to encourage businesses to apply for the program, or 40 percent of the $111.6 million … by auditors. The 41 businesses plan to create 1,750 jobs over the next five years. Auditors calculated that ESDC …
https://www.osc.ny.gov/press/releases/2015/05/audit-esdc-finds-few-measurable-results-211-million-state-advertising-contractDiNapoli: NYC Has Recovered Nearly All Private Sector Jobs Unevenly Across Sectors
… New York State Comptroller Thomas P. DiNapoli. “The city’s job recovery is good news,” DiNapoli said. “We are seeing … by the rising interest rate environment influenced by the Federal Reserve’s actions to combat high levels of inflation. … 2021) Tourism (issued in April 2021) Track state and local government spending at Open Book New York . Under State …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-nyc-has-recovered-nearly-all-private-sector-jobs-unevenly-across-sectorsState Agencies Bulletin No. 2104
… Purpose: The purpose of this bulletin is to inform agencies of the updated IRS (Internal Revenue Service) tax withholding … who meet the criteria outlined in this bulletin. Summary of Changes: To date, the IRS has issued guidance on changes … The purpose of this bulletin is to inform agencies of the updated IRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2104-summary-tax-related-changes-2023State Comptroller DiNapoli Releases Audits
… to children with disabilities who are between the ages of 3 and 5 years. For the 3 fiscal years ended June 30, 2019, … costs that did not comply with the requirements Department of Taxation and Finance – Efforts to Collect Delinquent Taxes (Follow-Up) (2022-F-33) The Department of Taxation and Finance (Tax and Finance) pursues a range of …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-auditsDiNapoli: Temporary Federal Spending Drives Up NY’s National Ranking in States’ Balance of Payments
… Washington than it sends.” New York’s FFY 2021 per capita contribution to the federal treasury was $14,753, and it … surplus. Federal Spending Overall, New York received 6.8% of total federal spending examined in FFY 2021, up from 6.4% in the prior year and higher than its share of the …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-temporary-federal-spending-drives-nys-national-ranking-states-balance-paymentsDiNapoli: NYC Put Federal Funds to Work Quickly To Shore Up Budget and Drive Recovery
… New York City is using the federal funds it received in the wake of the COVID-19 pandemic to replace revenue losses and mitigate negative economic … New York City is using the federal funds it received in the wake of the COVID19 pandemic to replace …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyc-put-federal-funds-work-quickly-shore-budget-and-drive-recoveryCaucus 2026: Important Information for New Yorkers
… Impact: New York State Farming and Agriculture, January 2026 Federal Impact: Higher Education, October 2025 Tax … Incidents and Bullying in New York Schools, February 2026 School Districts: Lead in Water: Testing and Reporting, … Childcare Services for Children Under Five, January 2026 The Cost of Living in NYC: Food, April 2025 Older Adults …
https://www.osc.ny.gov/reports/caucus2026