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Financial Condition and Selected Expenses (Follow-Up)
… with New York State, a percentage of Resorts’ Video Lottery Terminal (VLT) revenues is to be directed to NYRA for …
https://www.osc.ny.gov/state-agencies/audits/2018/01/24/financial-condition-and-selected-expenses-followDiNapoli: Pharsalia Supervisor Arrested in Alleged $123K Theft
… town funds. He allegedly used the funds to pay credit card bills and pad his salary an additional $20,000 a year, … 100 percent of his home telephone, internet and electric bills. “Since 2010, Mr. Brown allegedly cheated his neighbors …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-pharsalia-supervisor-arrested-alleged-123k-theftPlattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
… of Audit The purpose of our audit was to determine if District officials provided adequate oversight of the District’s financial operations for the period January 1, 2013 through January 14, 2014. Background The District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operationsDiNapoli: Town Clerk Pleads Guilty in Brazen Public Theft
… degree, a class D felony, offering a false instrument for filing in the first degree and official misconduct. She was … of $33,189 for the money she stole from town fees and tax payments. If Metz fails to make restitution, she faces a … in cash, claiming she found it at her home and in a filing cabinet at work. Later investigation revealed that …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-town-clerk-pleads-guilty-brazen-public-theftDiNapoli Estimates LIRR Strike Could Cause Up to $50 Million in Economic Loss Daily
… Long Island Rail Road (LIRR) strike could cause up to $50 million in lost economic activity each day. “A LIRR strike would … and businesses. It would also be another devastating blow to a region that is still struggling to recover from … potential Long Island Rail Road LIRR strike could cause up to $50 million in lost economic activity each day …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-estimates-lirr-strike-could-cause-50-million-economic-loss-dailyOpinion 91-56
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC AUTHORITIES -- … appropriation made to such authority or commission by the state of New York or by any political subdivision thereof …
https://www.osc.ny.gov/legal-opinions/opinion-91-56DiNapoli: As Subway On-Time Performance Falls Behind, Better Plans Needed To Get Trains Back On Track
… Some delays were controllable (car equipment problems, track work), while others were not (sick customers, inclement … on the F line, had comparatively low on-time performance. Track Gangs: One official said that delays attributed to “Track Gangs” — track work crews — were caused by changes in …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-subway-time-performance-falls-behind-better-plans-needed-get-trains-back-trackFormer Head of Niagara Falls Housing Authority Pleads Guilty to Stealing Government Funds; Son and Daughter-in-Law Also Convicted
… W. Cowart, 58, of Grand Island, NY, pleaded guilty to theft concerning programs receiving federal funds before … The charge carries a maximum penalty of 10 years in prison and a $250,000 fine. In addition, Cowart’s son and … and Fredia, 28, both of Niagara Falls, NY, pleaded guilty to a misdemeanor charge of theft of government funds which …
https://www.osc.ny.gov/press/releases/2017/12/former-head-niagara-falls-housing-authority-pleads-guilty-stealing-government-funds-son-and-daughterXVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… Outflows of Resources, Deferred Inflows of Resources, and Net Position (GASB Codification Section 1600 – Basis of Accounting) Process and Document Preparation: BASIS OF ACCOUNTING The basis of … timing of related cash inflows and outflows. On the other hand, funds that focus on current financial resources …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusUnified Court System Bulletin No. UCS-288
… for manual payment of the April 2020 UCS Security and Law Enforcement Differential Payment (“SLED”). Affected … the Unified Court System of the State of New York (UCS) and the affected bargaining units (Bargaining Units DR, F8, SR, and SY), provides for an annual Security and Law Enforcement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-288-april-2020-unified-court-system-ucs-security-and-lawDiNapoli: Timely Remediation Essential for Success of State's Brownfield Cleanup Program
… to the public’s health and safety have languished in the state’s Brownfield Cleanup Program (BCP), according to an audit released today by New York State Comptroller Thomas P. DiNapoli. The audit examined the New York State Department of Environmental Conservation’s (DEC) …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-timely-remediation-essential-success-states-brownfield-cleanup-programCongregate Meal Services for the Elderly
… setting) in its senior centers. Our audit covered the three fiscal years ended June 30, 2016. Additionally, we … based on their utilization rates rather than on claimed food costs for the fiscal year ended June 30, 2016. DFTA … were conducted at 40 of the 246 senior centers during the three fiscal years ended June 30, 2016. Additionally, DFTA …
https://www.osc.ny.gov/state-agencies/audits/2018/01/11/congregate-meal-services-elderlyDiNapoli: Gen Z and Young Millennials in New York Struggle With Economic, Affordability Challenges
… representing 23.2% of the state’s population and 6.1% of the young adult population nationwide, according to the Census Bureau’s … American Community Survey. However, New York saw a 1.9% decline in this age group over the past decade, while …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-gen-z-and-young-millennials-new-york-struggle-economic-affordability-challengesDiNapoli: New York Sending More Tax Dollars to Federal Government Than it Gets Back
… New York State received 84 cents for every dollar it sent in taxes to the federal government … $55 billion in Social Security payments, $47 billion for Medicare and more than $46 billion for Medicaid and other safety net grants. Billions of federal … New York State received 84 cents for every dollar it sent in taxes to the federal government …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-new-york-sending-more-tax-dollars-federal-government-it-gets-backOpinion 98-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Which county officer is the official to whom the county tax levying body authorizes to perform duties in …
https://www.osc.ny.gov/legal-opinions/opinion-98-4DiNapoli Announces State Contract and Payment Actions for June 2017
… SUNY New Paltz. State University of New York Construction Fund $11 million to LP Ciminelli to construct and renovate …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-announces-state-contract-and-payment-actions-june-2017DiNapoli Announces State Contract and Payment Actions for June 2016
… State Comptroller Thomas P. DiNapoli announced today his … 29,000 payments valued at more than $57 million. As the state’s chief financial officer, DiNapoli’s office reviews contracts for all state agencies and certain state public authorities and … State Comptroller Thomas P DiNapoli announced today his …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-announces-state-contract-and-payment-actions-june-2016State Agencies Bulletin No. 1179
To inform agencies of the procedures for the payment of Location Pay Location Pay MidHudson Inconvenience Pay and Overtime Adjustments for Seasonal employees
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1179-location-pay-location-pay-mid-hudson-and-inconvenience-pay-seasonalState Agencies Bulletin No. 970
… Service Employees Association (CSEA) and provides for a new Longevity Lump Sum payment beginning April 2010. The … codes will be updated as follows: Existing Increment Code New Increment Code 0010 2001 0110 2002 0210 2003 0310 2004 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/970-april-2010-civil-service-employees-association-csea-longevity-lump-sumDiNapoli: Statewide Agency Overtime Tops $337 Million Halfway Into 2015
… Three agencies that operate institutional facilities – the Office for People with Developmental Disabilities, the … of Corrections and Community Supervision and the Office of Mental Health – accounted for 63 percent of total overtime spending …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-statewide-agency-overtime-tops-337-million-halfway-2015