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State Comptroller DiNapoli Releases Municipal Audits
… of Town of Geneseo , Monticello Joint Fire District and the Town of Orchard Park . "In today's fiscal climate, budget … and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately … or almost $391,000 annually. The treasurer performs all financial transactions without adequate oversight. Town …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Testifies Before U.S. House Committee on Financial Services Subcommittee on Diversity & Inclusion
… disabilities. DiNapoli has directed the pension fund to cast its proxy votes to oppose directors at companies that …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-testifies-us-house-committee-financial-services-subcommittee-diversity-inclusionState Agencies Bulletin No. 446
… regarding previously issued Bulletin 435 - Change in the Manager of the NYS College Savings Program. Affected Employees Employees … York's College Savings Program. OSC Actions OSC updated all payroll records for employees who participate in the … regarding previously issued Bulletin 435 Change in the Manager of the NYS College Savings Program …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/446-additional-information-regarding-change-manager-nys-college-savingsTioga Fire District – Audit Follow-Up (2022M-170-F)
… | [read complete 2022 report – pdf] Purpose of Review The purpose of our review was to assess the Tioga Fire … procurement policy, as required. Audit and approve all claims prior to payment. Ensure the Treasurer filed the … did not implement any of the seven recommendations. Until all recommendations are implemented, the Board cannot ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/22/tioga-fire-district-audit-follow-2022m-170-fOpinion 89-50
… benefits the private owners. Also, if the property owner or the adjoining owner has a good faith claim against … fair and adequate consideration (see, e.g., 1987 Opns St Comp No. 87-27, p 43; 1981 Opns St Comp No. 81-325, p … , 74 NY2d 718, _____ NYS2d _____; Murphy v Erie County , 28 NY2d 80, 320 NYS2d 29; Denihan Enterprises v O'Dwyer , 302 …
https://www.osc.ny.gov/legal-opinions/opinion-89-50Opinion 88-64
… COOPERATION -- Insurance (joint agreement between municipality and public housing authority to provide employee … and dental benefits, but may not do so jointly with the municipality for which the authority was established. You ask … 569, affd 32 NY2d 894, 346 NYS2d 814; Borek v Golder , 190 Misc 366, 74 NYS2d 675; also see, e.g., Public Housing …
https://www.osc.ny.gov/legal-opinions/opinion-88-64Opinion 2000-22
… OF INTEREST -- Exceptions (contracts entered into prior to municipal service) -- Legal Services (contract with town … or her law firm. The attorney, however, would be required to disclose his or her interest in the contract. The attorney … compensated services for private clients in relation to any matter before any town agency for which the town …
https://www.osc.ny.gov/legal-opinions/opinion-2000-22Local Sales Tax Data, Reports and Resources
… 2026 Local Sales Tax Collections Totaled $6.1 Billion in the First Quarter of 2026, Up 5.1 Percent Over Prior Year … and higher than the 3.8 percent average pre-pandemic rate. All of the state’s 10 regions saw year-over-year increases in … and higher than the 3.8 percent average pre-pandemic rate. All of the state’s 10 regions saw year-over-year increases in …
https://www.osc.ny.gov/local-government/resources/local-sales-tax-data-reports-and-resourcesDiNapoli: Fewer School Districts Overriding Tax Cap
… The number of school districts overriding New York’s property tax cap declined by more than half over the past three fiscal years, dropping from 44 school … two of the three years and one district exceeded the cap all three years. Of the districts exceeding the cap, the …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-fewer-school-districts-overriding-tax-capComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Blooming Grove , Village of Cayuga Heights , … goods and services, and did not have contracts with all vendors. Village of Holley – Financial Condition of the … not maintain records for each activity to show an itemized list of the receipts collected from fund-raising events. …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0Former Avon Police Chief Pleads Guilty to Stealing Federal Funds
… not perform duties under the contract. Geer assigned an on-duty subordinate officer to “cover” his obligations, thus … “Geer’s fraudulent behavior took a patrol officer off the road and away from patrolling the village. Geer’s actions … Comptroller Thomas DiNapoli. Sentencing is scheduled for June 5, 2025, at 1:00 p.m. before Judge Wolford. Since taking …
https://www.osc.ny.gov/press/releases/2025/02/former-avon-police-chief-pleads-guilty-stealing-federal-fundsOpinion 88-72
… This opinion represents the views of the Office of the State Comptroller at the time … You state that the county district does not serve all the residents of the portion of the town within the … the town district (County Law, §266[1]). These provisions all indicate that a county sewer district and a town sewer …
https://www.osc.ny.gov/legal-opinions/opinion-88-72DiNapoli: Rochester Woman Pleads Guilty to Stealing Deceased Mother’s Pension Payments and Pays Full Restitution of Nearly $13,000
… death had not been reported to the pension system. As part of the plea, Walsh was ordered to pay full restitution upfront. “Ms. Walsh tried to profit off of her mother’s death and defraud the state pension system,” DiNapoli said. “Now, through my partnership with law enforcement, she has been held …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-rochester-woman-pleads-guilty-stealing-deceased-mothers-pension-payments-and-pays-fullV.3.E Programs – V. Chart of Accounts (COA) Governance
… The Program ChartField captures related activities that cross … to Appropriation Bill Copy. Program is required on all appropriated expense transactions. Program is considered … means all agencies will be able to access the complete list of Program codes in the SFS. This also supports the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3e-programsState Agencies Bulletin No. 2229
… to Seasonal Location Pay and Seasonal Location Pay Mid-Hudson. Affected Employees: Seasonal employees in … to Seasonal Location Pay and Seasonal Location Pay Mid-Hudson rates of payment. Payment (Time Entry Earnings … Seas Loc Over 1425 - 7.5 hr (LCD) $1.74/hour Seas Loc Pay Mid Hudson-8 hr. (LCE) $1202.46 Seas LOC Mid Hud over 1520 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2229-fiscal-year-2024-2025-increase-seasonal-location-pay-and-seasonalMedicaid Managed Care Organization Fraud and Abuse Detection (Follow-Up)
… Purpose To determine the implementation status of the 11 recommendations made in … Department’s implementation of the 21st Century Cures Act, all MCO network providers are now required to enroll as … the Department has not developed a process to verify that all recoveries are reported to the Department to ensure that …
https://www.osc.ny.gov/state-agencies/audits/2018/08/22/medicaid-managed-care-organization-fraud-and-abuse-detection-followCompliance With Executive Order 95 (Open Data) (Follow-Up)
To determine the extent of implementation of the two recommendations included in our initial audit report Compliance With Executive Order 95 Open Data Report 2019S65
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/compliance-executive-order-95-open-data-followCompliance With Executive Order 95 (Open Data) (Follow-Up)
To determine the extent of implementation of the three recommendations included in our initial audit report Compliance with Executive Order 95 Open Data Report 2019S39
https://www.osc.ny.gov/state-agencies/audits/2021/08/27/compliance-executive-order-95-open-data-followSales Tax Vendor Registration Practices
… to register as sales tax vendors, including those with no physical presence in the State, have done so. The audit … solicits business in the State. Vendors without a physical presence in New York must register if they have both … to register as sales tax vendors, including those with no physical presence in the State, have done so. However, we …
https://www.osc.ny.gov/state-agencies/audits/2021/10/14/sales-tax-vendor-registration-practicesReporting of Community-Based Services Under the Transformation Reinvestment Plan (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Reporting of Community-Based … capacity at its inpatient facilities and provide services in lower-cost, more accessible community-based settings. To … OMH developed the Transformation Reinvestment Plan (Plan) in 2014. The Plan aims to rebalance the agency’s …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/reporting-community-based-services-under-transformation-reinvestment-plan-follow