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DiNapoli: State Should Improve Financial Literacy Efforts
… that, despite some collaboration among the agencies, there is no coherent strategy to coordinate their various efforts, nor is there a shared definition of “financial literacy.” For example, DFS, which is the designated clearinghouse for all agencies’ …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-state-should-improve-financial-literacy-effortsDiNapoli: New York City Workforce Down Over 19,000, Largest Decline Since Great Recession
… Attrition outpaces hiring among New York City’s municipal workforce, which could have an impact on critical city services and programs, according to a report … Attrition outpaces hiring among New York Citys municipal workforce which could have an impact on critical city services and programs according to a report …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-york-city-workforce-down-over-19000-largest-decline-great-recessionDiNapoli Audit: Growing Number of Youth in Juvenile Justice Centers at Risk Due to Staff Shortages
… State Comptroller Thomas P. DiNapoli . The population in secure juvenile justice facilities has grown, straining … when they entered facilities or that staff were up to date on the training required to be authorized to restrain youth. … three to 23 incidents. Staff are supposed to be up to date on their CPR/first aid and crisis prevention and management …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-audit-growing-number-youth-juvenile-justice-centers-risk-due-staff-shortagesState Agencies Bulletin No. 1953
… 15 (Circular E), employers are required to enter a correct name and SSN on their employees’ Form W-2. This requirement applies to resident and nonresident alien employees. To ensure this … Code §6721 imposes a penalty of $280 per infraction for every information return that is filed with a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1953-verification-employees-social-security-number-ssn-and-name-be-reportedOpinion 89-64
… terms, including price, in the public interest. This is in reply to your inquiry concerning a village which … 17). You indicate that the village/town board of trustees is considering the purchase of a certain parcel of unimproved … have arrived at a purchase price which the board believes is fair, but which exceeds the appraiser's estimate of the …
https://www.osc.ny.gov/legal-opinions/opinion-89-64Use, Collection, and Reporting of Infection Control Data
… Objective To determine whether the Department of Health (Department) is collecting necessary data to make informed decisions and promote strong infection … To determine whether the Department of Health Department is …
https://www.osc.ny.gov/state-agencies/audits/2022/03/15/use-collection-and-reporting-infection-control-dataMonitoring of Air Quality (Facility Permits and Registrations)
… Program (Program) under Title 6, Part 201, of the New York Codes, Rules and Regulations (Regulation). The … registered with the Department: Title V Facilities (Title Vs), Air State Facilities (ASFs), and Air Facility …
https://www.osc.ny.gov/state-agencies/audits/2023/09/20/monitoring-air-quality-facility-permits-and-registrationsDiNapoli: New York City's Financial Outlook Improving
… lower projected pension and debt service costs, according to a report released today by New York State Comptroller … for cost savings and reports that it is on track to reach its health insurance cost-saving targets for fiscal … billion. These unanticipated resources permitted the city to reduce the out-year gaps by an average of 36 percent to …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-new-york-citys-financial-outlook-improvingComptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Clark Mills … receipts, cash disbursements or the audit of claims. There is also an inadequate segregation of the treasurer’s duties. …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Jury Convicts Councilman Ruben Wills in Public Corruption Scheme
… Ruben Wills stole public money and abused his position of trust," State Comptroller Thomas P. DiNapoli said. "Thanks to … was instead redirected to a non-profit corporation called NY 4 Life, which Wills controlled. Wills withdrew the money … The $21,000 was part of a $33,000 grant provided to NY 4 Life from the New York State Office of Children and …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-jury-convicts-councilman-ruben-wills-public-corruption-schemeComptroller DiNapoli Releases Municipal Audits
… the recommendations in the budget review letter issued on Oct. 15, 2013. Smithtown Fire District – Capital Project …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-2Opinion 93-27
… When a town and the villages within the 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 adopt a local law to provide that its cash share be so used. You have asked us …
https://www.osc.ny.gov/legal-opinions/opinion-93-27Opinion 94-27
… pursuant to section 200 (Town Law, §200[10]; 24 Opns St Comp, 1968, p 459). The expense of the improvement is to … undertaken pursuant to section 200 (see, e.g., 1981 Opns St Comp No. 81-353, p 385; 32 Opns St Comp, 1976, p 85; 27 … Office with respect to any such act. December 31, 1994 Murray N. Jacobson, Esq., Town Attorney Town of Clarkstown …
https://www.osc.ny.gov/legal-opinions/opinion-94-27Opinion 2002-10
… LAW §§119-aa, 119-bb(2), 119-dd(3): A town, after due notice and public hearing, may accept a gift of a … or cultural property within its jurisdiction, after due notice and public hearing (see also Town Law §64[8], [17-a]; … and that requisite procedures are followed regarding due notice and a public hearing. Whether the property in question …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10-0Opinion 2002-10
… A town, after due notice and public hearing, may accept a gift of a privately-owned, family cemetery that … and repair of such property. You ask whether a town may accept a gift of a privately-owned, "family cemetery", … and to restore and operate such property, a town board may accept a gift of a privately-owned, family cemetery and …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10Pension Payment Option Election – Divorce and Your Benefits
… All options will pay the member a monthly benefit for life. The Single Life Allowance is the maximum benefit available. Or, a member … “pop up” to the maximum amount payable under the Single Life Allowance option, and all payments will stop when the …
https://www.osc.ny.gov/retirement/members/divorce/pension-payment-option-electionOversight of the Nourish New York Program (Follow-Up)
… in our initial audit report, Oversight of the Nourish New York Program (Report 2022-S-33 ). About The Program The Nourish New York (Nourish NY) initiative was established in May 2020 … to expand the State’s food supply network and markets for New York farm products while also providing greater access to …
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)
… the unresolved issues discussed in this follow-up within 30 days of the report’s issuance. …
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)
… shows that the earlier a developmental delay or disability is identified, and the sooner services begin, the less likely it is that the child will need more intensive and expensive … The mission of the Early Intervention Program (Program) is to identify and evaluate as early as possible those …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/oversight-early-intervention-program-followOversight of Chronic Absenteeism
… Purpose To determine if the New York State Education Department (Department) has taken actions to address chronic absenteeism within New York school districts. The audit covers the period April … To determine if the New York State Education Department has taken actions to …
https://www.osc.ny.gov/state-agencies/audits/2018/09/18/oversight-chronic-absenteeism