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State Comptroller DiNapoli Releases Municipal & School Audits
… Training (Nassau County) SHP training was not provided to all employees or any board members. Of the 120 total … did not return forfeited funds totaling $25,701 to the district, as required. Because officials did not … Although BOCES officials restricted user account access to the financial application, they did not adequately manage …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-0NYC Budget Benefiting From Strong Tax Collections
… and benefits from the citywide savings program, according to a report released today by State Comptroller Thomas P. DiNapoli. The surplus money will be used to balance the FY 2019 budget. "The city’s economy is strong … and tax abatements. Business tax collections continued to fall short of expectations, but the shortfall was offset …
https://www.osc.ny.gov/press/releases/2018/06/nyc-budget-benefiting-strong-tax-collectionsMTA's Fiscal Challenge: Fill the Gap, But Not at Riders' Expense
… Transportation Authority’s (MTA) short-term financial outlook has been buoyed by the economy, but that significant challenges remain, in particular closing the unprecedented funding gap in its … Road and Metro-North have improved the MTA’s financial outlook. Additionally, the MTA is making progress toward its …
https://www.osc.ny.gov/press/releases/2014/10/mtas-fiscal-challenge-fill-gap-not-riders-expenseOpinion 90-12
… This opinion represents the views of the Office of the State Comptroller at the time it was … that bear on the issues discussed in the opinion. COUNTY TREASURER -- Powers and Duties (payment out of money … paid into court. CPLR 2607 requires a copy of the court order to be certified by the clerk of court. You ask whether …
https://www.osc.ny.gov/legal-opinions/opinion-90-12Opinion 98-24
… (for Volunteer Firefighters' Benefit Law coverage for a firefighter of a bordering fire company providing on-going … Law, §209-i(1-a), accepts the services of a volunteer firefighter who is a member of a fire company in a bordering … Benefit Law benefits accruing to the volunteer firefighter if injured during the time such services are …
https://www.osc.ny.gov/legal-opinions/opinion-98-24Comptroller DiNapoli & A.G. Schneiderman Announce Charges Against Florida Resident For Allegedly Stealing Over $148k In NYS Pension Benefits
… and Financial Crimes Bureau is led by Bureau Chief Gary T. Fishman and Deputy Bureau Chief Stephanie Swenton. …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-ag-schneiderman-announce-charges-against-florida-resident-allegedly-stealingTown of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)
… statute states that FFI tax proceeds should be distributed to fire departments and companies for the use and benefits of … be distributed between the fire companies in proportion to the active membership of each company. Proper distribution … the chief financial officer and is responsible for the day-to-day financial operations, including the allocation and …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112State Comptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Central Square Central School District , Hastings-on-Hudson Union Free School District , Livonia Central School District … is being spent appropriately and effectively.” Central Square Central School District – Claims Auditing (Oswego …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Audits
… by limiting the property tax assessment of the land to its prescribed per-acre Agricultural Assessment Value … calculation in 2006 that caused subsequent years' AAVs to be incorrect, including those certified and communicated to local assessors during the audit period. This resulted in …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-auditsDiNapoli Announces Unprecedented Support for Climate Actions During 2021 Proxy Season
… reality with more and more companies recognizing the need to adapt their businesses and address the financial risks … and we will continue engaging with portfolio companies to encourage climate risk management, strategic planning and reporting.” Four of the companies agreed to adopt the standards of the Science Based Targets …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-announces-unprecedented-support-climate-actions-during-2021-proxy-seasonState Comptroller DiNapoli Releases Municipal Audits
… , Village of Old Westbury , Town of Orangetown , Town of Portland , Rockville Centre Housing Authority , Village of … town officials did not adhere to those limits. Town of Portland – Water Operations (Chautauqua County) The town’s … Village of Old Westbury Town of Orangetown Town of Portland Rockville Centre Housing Authority Village of …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli Op-Ed in Crain's New York Business
… Crain’s New York Business published an op-ed from New York State Comptroller Thomas P. DiNapoli today on the … money. Federal aid stabilized state finances, enabling New York to contend with the Covid-19 pandemic's impacts and … Crains New York Business published an oped from New York State …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-op-ed-crains-new-york-businessOpinion 88-57
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. WATER RENTS -- Rates … LAW -- Equal Protection (classification of users based on age and income) TOWN LAW, §198(3)(d); State Constitution, Article 1, §11: A town board, on behalf of a water district, may establish a schedule of …
https://www.osc.ny.gov/legal-opinions/opinion-88-57Opinion 97-1
… LAW, §§62, 66, 71: A village housing authority is eligible to participate in a workers' compensation plan of the county … unless excluded by the county's rules and regulations. To the extent costs are apportioned to plan participants on the basis of full valuation of …
https://www.osc.ny.gov/legal-opinions/opinion-97-1CUNY Bulletin No. CU-736
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the CUNY rate … February 22, 2022, provides for retroactive increases to the hourly rates effective 11/25/2017, 11/25/2018, and … 11/25/2017, 11/25/2018, and 12/25/2019. Transactions to process these retroactive rate increases may be entered in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-736-cuny-painter-and-supervisor-painter-retroactive-rateState Agencies Bulletin No. 2018
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the April 2022 … Scientific & Technical Services BU05 Background: Pursuant to a side letter contained in the 2019-2023 Agreements … of $500 effective the first pay period of the fiscal year to employees who have at least 1,500 hours in pay status in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2018-april-2022-longevity-payment-long-term-seasonal-employeesGreat Neck Park District – Capital Assets (2025M-27)
… [read complete report – pdf] Audit Objective Did Great Neck Park District (District) officials properly record and … 1, 2023 – August 31, 2024 Understanding the Audit Area A park district’s (district’s) capital assets represent a … distribute the procedures to the Board, Superintendent or park supervisors. As a result, the park supervisors tracked …
https://www.osc.ny.gov/local-government/audits/district/2025/12/12/great-neck-park-district-capital-assets-2025m-27Ashville Fire District – Procurement and Board Oversight (2025M-81)
… awarded a $323,700 mini-pumper contract to write the bid specifications. The District’s legal notice required … prohibition against a prospective bidder preparing specifications for a fire district, officials need to carefully scrutinize the bid specifications to ensure that the specifications do not …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ashville-fire-district-procurement-and-board-oversight-2025m-81State Contract and Payment Actions in April
… Construction $37 million with Gross Electric Inc. for the installation of a CCTV audio monitoring and personal alarm … Construction Co. for track resurfacing and artificial turf installation at SUNY New Paltz. $2.2 million with Arete …
https://www.osc.ny.gov/press/releases/2024/06/state-contract-and-payment-actions-aprilPermanent COLA
… In July 2000, the Retirement System was at the forefront of a successful effort to enact a law providing an annual cost-of-living adjustment (COLA) for retirees. A COLA payment is a change, based on the cost of living index, that permanently increases your retirement …
https://www.osc.ny.gov/retirement/publications/permanent-cola