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DiNapoli: Albany Challenged by Budgetary, Demographic Factors
… economic indicators. For example, the city’s unemployment rate of 7.2 percent was less than the statewide rate of 7.7 percent as of April 2013. Albany’s population, … wrong direction. Most notably, the city’s child poverty rate of 34 percent easily surpasses the statewide rate of 21 …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-albany-challenged-budgetary-demographic-factorsOpinion 2001-4
… (fixed amount for specified services plus hourly rate for revaluation work to be performed by appointive … LOCAL LAWS -- Compensation (fixed amount plus hourly rate for appointive town assessor) PUBLIC OFFICERS AND EMPLOYEES -- Compensation (fixed amount plus hourly rate for appointive town assessor); (salary increase for …
https://www.osc.ny.gov/legal-opinions/opinion-2001-4DiNapoli: Local Sales Tax Revenue Slows in 2016
… gallon” tax, as the state changed from a four percent tax rate to a flat eight cents per gallon tax. However, all … County at 11.6 percent, due to an increase in the county’s rate from 3.5 to 4 percent. Putnam County and Yates County … at 17.3 percent due to an increase in the local sales tax rate from 4 to 4.5 percent as of September, 2015. Norwich saw …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-local-sales-tax-revenue-slows-2016Chautauqua County – Court and Trust Funds (2020-C&T-1)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … January 1, 2017 through February 11, 2020. Background The County Director of Finance, County Clerk and Surrogate’s Court are responsible for … The purpose of our review was to determine whether County officials have established appropriate controls to …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/04/24/chautauqua-county-court-and-trust-funds-2020-ct-1Comptroller DiNapoli & A.G. Schneiderman Announce Arrest of Brooklyn Man for Allegedly Pocketing over $23K in Deceased Mother's Pension Benefits
… Jimmie Buie is alleged to have stolen over $23,000 in pension benefits issued by the New York State and Local … said State Comptroller DiNapoli. "Our fight against pension fraud has led to more than 20 arrests and $2.7 … My message is clear: If you try to get away with pension fraud, we will find you and hold you responsible. I …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-ag-schneiderman-announce-arrest-brooklyn-man-allegedly-pocketing-over-23kOpinion 2000-1
… pay police officers' legal fees) GENERAL MUNICIPAL LAW, §50-j; MUNICIPAL HOME RULE LAW, §10; STATE CONSTITUTION, … NYS 2d 230; but see Hunt v Hamilton County , 235 AD2d 758, 652 NYS2d 402 [grand jury proceeding held to be civil action … of section 18 of the Public Officers Law. Section 50-j of the General Municipal Law provides in relevant part …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1Opinion 93-16
… or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award … to respond to fire alarms does not alter the periods when, in fact, the volunteer is ordinarily expected to be at work. This is in reply to your letter concerning the accrual of credit …
https://www.osc.ny.gov/legal-opinions/opinion-93-16New York's 529 College Savings Program Turns 20
… to start saving and give a gift that will have lasting meaning. New York’s 529 College Savings Program’s Direct … September 2018, Direct Plan fees dropped to 0.13 percent, meaning participants now pay only $1.30 in program fees each …
https://www.osc.ny.gov/press/releases/2018/12/new-yorks-529-college-savings-program-turns-20RFP#0005 – Securities Litigation Counsel, SEC and Corporate Governance Counsel, Delaware Corporate Law Counsel, Evaluation and Class Action Services Counsel, and Foreign Litigation Counsel (“Legal Services Modules”)
… Request for Proposals Issued May 12, 2025 Through this Request for Proposals, Thomas P. DiNapoli, …
https://www.osc.ny.gov/procurement/rfp0005Membership Milestones for Employees’ Retirement System (ERS) Members
… how your years of service affect your retirement benefits. For specific information about your retirement plan, go to … With 5 years of service credit, you are eligible to apply for a non-job-related disability benefit. With 10 years of … With 10 or more years of service credit, you are: Eligible for an out-of-service death benefit, if you leave public …
https://www.osc.ny.gov/retirement/members/membership-milestones-employees-retirement-system-ers-membersOpinion 88-17
… municipality may compel subdivider to dedicate park land) GENERAL CITY LAW, §§33,34; TOWN LAW, §§277(1), 278; … of a subdivision plat, to compel dedication of park land in the subdivision without compensation. 34 Opns St … Comp, 1978, p 154, with regard to the dedication of park land in a subdivision, still represent the position of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-17New York State Artificial Intelligence Governance
… Objective To assess various New York State agencies’ progress in establishing an … and does not generate harmful, unintended consequences. New York State (NYS) and some of its agencies have been using … To assess various New York State agencies progress in establishing an …
https://www.osc.ny.gov/state-agencies/audits/2025/04/03/new-york-state-artificial-intelligence-governanceState Contract and Payment Actions in April
… Comptroller approved 931 contracts for state agencies and public authorities valued at $680 million and approved approximately 11.5 million payments worth nearly $16.1 billion. The Office rejected 79 contracts and related transactions valued at $50 million and nearly …
https://www.osc.ny.gov/press/releases/2020/05/state-contract-and-payment-actions-aprilState Contract and Payment Actions in May
… vendors. Department of Health $74.7 million for emergency supplies and other costs to support the COVID-19 pandemic … State University of New York $7.3 million for emergency supplies and other purchases to support the COVID-19 pandemic …
https://www.osc.ny.gov/press/releases/2020/06/state-contract-and-payment-actions-mayDiNapoli: As NYC Budget Stabilizes, New Risks Emerge
… New York City increased its expectations for its surplus in fiscal year (FY) 2025 to $2.34 billion, largely as a result of stronger tax revenue … seekers, which will help balance its $116.9 billion FY 2026 budget, according to a report released today by State …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-nyc-budget-stabilizes-new-risks-emergeLife Skills Home Training Tutorial Program for Preschoolers, Inc.: Compliance With the Reimbursable Cost Manual (2020-S-37)
To determine whether the costs reported by Life Skills Home Training Tutorial Program for Preschoolers, Inc. on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education programs, and sufficiently documented pursuant to the State Education Department's ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s37-response.pdfEnterprise Fraud, Waste and Abuse Prevention and Detection: Annual Report to the New York State Legislature, 2021
During this COVID-impacted year, OSC continues to advance its efforts to use data analytics in cost-effective ways to streamline and improve its auditing and oversight capabilities.
https://www.osc.ny.gov/files/reports/pdf/enterprise-fraud-2021.pdfKids Unlimited, PT, OT & SLP, PLLC - Compliance With the Reimbursable Cost Manual (2020-S-33) 180-Day Response
To determine whether the costs reported by Kids Unlimited, PT, OT & SLP, PLLC on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education program ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s33-response.pdfHebrew Academy for Special Children, Inc. - Compliance With the Reimbursable Cost Manual (2018-S-68) 180-Day Response
To determine whether the costs reported by the Hebrew Academy for Special Children, Inc. (Hebrew Academy) on its Consolidated Fiscal Reports (CFRs) were...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s68-response.pdfEnterprise Fraud, Waste and Abuse Prevention and Detection: Annual Report to the New York State Legislature, 2019
OSC makes recommendations to agencies and other organizations it audits on how to improve data quality and reporting, and implement effective controls.
https://www.osc.ny.gov/files/reports/special-topics/pdf/enterprise-fraud-2019.pdf