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Opinion 90-8
… modified or amended by charter, local law, ordinance, resolution or regulation. The city charter provisions in … performance ( Stisser v New York Cent. & H. R. R. Co ., 32 App Div 98, 52 NYS 861, mot den, 35 App Div 625, 55 NYS 1149; see also Huttlinger v Royal Dutch …
https://www.osc.ny.gov/legal-opinions/opinion-90-8DiNapoli: NYC's Miscellaneous Revenues Experience Slow Growth Post Pandemic
… revenues” reached an estimated $6.7 billion in fiscal year (FY) 2025, 11% higher than in FY 2019, and weaker than the 29% … by the city declined 2.7% from FY 2019. The following year fines and forfeitures declined again, by 4%. … revenues reached an estimated $67 billion in fiscal year FY 2025 …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-nycs-miscellaneous-revenues-experience-slow-growth-post-pandemicCost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources
… types of audit functions are separate and distinct, and it’s important to understand the intended protection each is … the RFP template below and modify it to suit your district’s needs. "Sample Request for Proposals (RFP) for External …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-roles-responsibilities-and-resourcesTown and County Special Districts and Town Improvements
… address listed below. It should be sent no later than 14 calendar days after publication. This notice allows us to … calculate future average estimated cost thresholds. 2026 Special District Average Estimated Cost Thresholds … for which a Notice of Hearing is published from January 1, 2026 through December 31, 2026 Town Special Districts …
https://www.osc.ny.gov/local-government/required-reporting/town-and-county-special-districts-and-town-improvementsState Agencies Bulletin No. 1976
… State Agencies Bulletin No 1976 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1976-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaDiNapoli: Special Education Providers Shortchanging Special Needs Children
… possible fraud that have been referred to law enforcement for further investigation. “Special education providers … costs and blatant abuse of taxpayer money. It is time for this to stop, and my office will do everything we can to … services in New York are predominantly provided by for-profit and not-for-profit private contractors rather than …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-special-education-providers-shortchanging-special-needs-childrenOpinion 2002-12
… 5-G, the definition of "joint service" includes the extension of appropriate territorial jurisdiction necessary … its sewer system and water system (see Village Law, arts. 6, 11 and 14) and, subject to applicable civil service …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0Opinion 2002-12
… 5-G, the definition of "joint service" includes the extension of appropriate territorial jurisdiction necessary … its sewer system and water system (see Village Law, arts. 6, 11 and 14) and, subject to applicable civil service …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12DiNapoli Announces State Contract & Payment Actions for December
… benefits to state and local government employees with CVS Caremark through 2018. Approved a $180 million emergency …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-announces-state-contract-payment-actions-decemberDiNapoli: Two Arrested for Stealing More Than $200,000 From 86-Year-Old State Pensioner
… treatment and services and is no longer living in his house. Zielinski remained in the home after the victim was … Diacetis appeared before Judge Paul Peter in Schodack Town Court on May 13. Zielinski appeared before Judge Jonathan Bernstein in Sand Lake Town Court on May 10. Their next court appearances are scheduled …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-two-arrested-stealing-more-200000-86-year-old-state-pensionerHorseheads Fire District #1 - Board Oversight (2019M-82)
… Develop multiyear financial and capital plans, including a plan for reserves, to establish long-term objectives for funding long-term needs. Establish reserves to reduce the unrestricted fund balance to a designated …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/06/28/horseheads-fire-district-1-board-oversight-2019m-82Village of Nelliston - Payroll and Accounting Records (2018M-162)
… finances. Key Findings The Clerk did not withhold health insurance contributions totaling $5,392 from the … Attorney to recoup the Superintendent’s unpaid health insurance premium. Provide appropriate oversight to ensure the …
https://www.osc.ny.gov/local-government/audits/village/2018/12/14/village-nelliston-payroll-and-accounting-records-2018m-162Commack Union Free School District - Information Technology Assets Inventory (2020M-15)
… properly monitored and safeguarded information technology (IT) assets. Key Findings At the time of our initial visits to … District buildings, we were unable to locate 146 of 475 IT assets tested (31 percent). It took between 11 and 55 days from our initial visits for …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/commack-union-free-school-district-information-technology-assetsAccounts Payable Advisory No. 66
… Subject : Updated Reporting Process for the Theft, Loss or Misuse of State Assets Reference : Guide … to Financial Operations: Chapter XII.10.E – Reporting the Theft, Loss or Misuse of State Assets Guidance : To enable the Office of the State Comptroller (OSC) to carry out its …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/66-reporting-process-theft-loss-or-misuse-state-assetsDelaware County – Assigned Counsel (2016M-384)
… purpose of our audit was to review the County’s assigned counsel plan and the implementation of that plan, and how courts within the County determined assigned counsel eligibility for the period January 1, 2015 through … Board is responsible for establishing a plan for providing counsel to individuals charged with a crime, or otherwise …
https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384County of Clinton Industrial Development Agency – Project Monitoring (2014M-205)
… 1, 2013 through April 30, 2014. Background The County of Clinton Industrial Development Agency is an independent … is governed by a seven-member board appointed by the Clinton County Legislature. Key Findings The Board did not … County of Clinton Industrial Development Agency Project Monitoring …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/12/12/county-clinton-industrial-development-agency-projectCity of Newburgh – Budget Review (B6-14-25)
… in the City’s proposed budget for the 2015 fiscal year are reasonable. Background The City of Newburgh, located … to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-newburgh-budget-review-b6-14-25Contributing Toward Your Retirement – Basic Plan with Increased-Take-Home-Pay (ITHP)
… required to contribute toward your retirement. Tier 1, 2 and 3 Members If your employer has adopted Section 370-a, … Basic Plan with Increased TakeHome Pay for PFRS Tier 1 2 3 Article 11 5 and 6 under Sections 370a 371a and 375 Contributing Toward …
https://www.osc.ny.gov/retirement/publications/1511/contributing-toward-your-retirementVillage of Walton – Bio-Digester Capital Plan (2016M-378)
… determine if Village officials adequately planned for the wastewater treatment facility’s bio-digester capital project …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-walton-bio-digester-capital-plan-2016m-378DiNapoli: Town of Cohocton Clerk Arrested for Stealing Public Funds
… that she pocketed tax penalty payments, as well as cash for building permits and dog licenses, over a six-year … corruption and partner with law enforcement to bring offenders to justice and recoup stolen public money. I want … Attorney Brooks Baker and the New York State Police for their continued partnership with my staff to make sure …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-town-cohocton-clerk-arrested-stealing-public-funds