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Town of Wawayanda – Financial Management and Information Technology (2013M-260)
… The Town of Wawayanda, located in Orange County, has a population of approximately 7,300. The Town is governed by … ways to increase revenue and reduce expenditures. As a result, Town taxpayers have benefited from a declining tax levy for the past three years and an …
https://www.osc.ny.gov/local-government/audits/town/2013/11/29/town-wawayanda-financial-management-and-information-technology-2013m-260State Comptroller DiNapoli Statement on New York City's November Budget Update
… New York State Comptroller Thomas P. DiNapoli issued the … update raises concerns about the city’s outyear budget gaps at a time of continued uncertainty. New sources of …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-statement-new-york-citys-november-budget-updateDiNapoli: State Tax Receipts Through First Half of Fiscal Year Exceed Projections by $2.4 Billion
… half of State Fiscal Year (SFY) 2022-23, exceeding the latest projections from the First Quarterly Update by $2.4 … billion above the state Division of the Budget’s (DOB) latest financial plan projections through Sept. 30. However, … through last September, but $560.2 million below DOB’s latest financial plan projections. The large year-over-year …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-state-tax-receipts-through-first-half-fiscal-year-exceed-projections-2-point-4-billionFocus on Identity Theft
… about someone whose personal information was stolen to file false unemployment claims or credit card applications or … in New York State between 2019 and 2021. (Source: Federal Trade Commission) Here are ways to protect yourself … Federal Resources Federal Trade Commission (FTC): File complaints and create a personal recovery plan . U.S. …
https://www.osc.ny.gov/reports/focus-identity-theftStatement From NY State Comptroller Thomas P. DiNapoli on Mayor's November Financial Plan Update
… of $2 billion per year beginning in FY 2025. “The good news in the financial plan update is that revenues have …
https://www.osc.ny.gov/press/releases/2023/11/statement-ny-state-comptroller-thomas-p-dinapoli-mayors-november-financial-plan-updateState Agencies Bulletin No. 1052
… Purpose To describe a new field in PayServ to be used by New York State’s Statewide Financial System (SFS). … System (SFS). As part of this effort, PayServ will be sending employee name, address and direct deposit account … A new employee identifier has been created that will not be equal to the employee Social Security number. This new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1052-alternate-employee-identifierState Agencies Bulletin No. 1121
… regarding this bulletin may be e-mailed to the Tax and Compliance mailbox. … To inform agencies of the tax related …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1121-summary-tax-related-withholding-requirements-2012NY State Comptroller DiNapoli Statement on Pension Fund's Ranking as Top U.S. Investor Battling Climate Risk
… New York State Common Retirement Fund as the number one U.S. pension fund, and the third globally, for its work to address climate risk. It was the Fund’s second consecutive ranking as the leading U.S. pension fund … our $4 billion low emissions index that shifts stock holdings away from the biggest carbon emitters to cleaner …
https://www.osc.ny.gov/press/releases/2018/09/ny-state-comptroller-dinapoli-statement-pension-funds-ranking-top-us-investor-battling-climate-riskFormer Village of Candor Mayor Sentenced to Jail Time for Stealing Village Funds
… with my office to ensure that justice was served in this case.” State Police Superintendent James said , “The … those who break our laws accountable. The victims in this case are the people of New York who put their trust in the … for public office ever again. Since taking office in 2007, DiNapoli has committed to fighting public corruption …
https://www.osc.ny.gov/press/releases/2025/04/former-village-candor-mayor-sentenced-jail-time-stealing-village-fundsComptroller's NYS Common Retirement Fund Responsibilities
… As the sole trustee responsible for the New York State Common Retirement Fund (Fund), … Independent advice The Comptroller is a diligent fiduciary of the Fund who ensures that investment decisions and … legal counsel who: Help to determine the best investment choices and allocation of assets for the Fund. Provide …
https://www.osc.ny.gov/common-retirement-fund/responsibilitiesCity of Amsterdam – Budget Review (B25-5-5)
… obligations are outstanding, its proposed budget for the next succeeding fiscal year. Key Findings The significant … the recommendations in our previous budget review letter when preparing the 2025-26 proposed budget. The Mayor … deadline. The proposed budget for the recreation fund is not structurally balanced because it includes a subsidy …
https://www.osc.ny.gov/local-government/audits/city/2025/05/15/city-amsterdam-budget-review-b25-5-5Location Service Providers
… If you are interested in becoming an “Abandoned Property Location Service Provider” in New York State, or if you have … the Requirements and Procedures for “ Abandoned Property Location Service Providers. ” Location Service Providers can … of the cash or value of securities refunded. The owner must remit the fee to the provider; we will not withhold the …
https://www.osc.ny.gov/unclaimed-funds/resources/location-service-providersFormer Captain of Town of Moriah Ambulance Squad Arrested for Allegedly Stealing Over $14k
… Thomas P. DiNapoli, Acting Essex County District Attorney Michael P. Langey, and New York State Police Superintendent … the former Captain of the Town of Moriah Ambulance Squad, Michael Moran, for allegedly stealing over $14,000 from the …
https://www.osc.ny.gov/press/releases/2025/09/former-captain-town-moriah-ambulance-squad-arrested-allegedly-stealing-over-14kTaxes and Interest
… and mutual funds, may be paid in the form of the original security (if available) or by returning the cash value of the security. In most cases, claims for securities will include … any dividends or accruals that have been earned by the security since the date we received it. We’re required by the …
https://www.osc.ny.gov/unclaimed-funds/claimants/taxes-and-interestOpinion 93-9
… interest earned thereon, only for the care and relief of a disabled or indigent volunteer firefighter and his or her … In support of this conclusion, we note that there are a number of statutes which provide for direct or indirect … assistance (see Social Services Law, §§331[1], 336[1][a], 336-a; see also 18 NYCRR 385), individuals who are …
https://www.osc.ny.gov/legal-opinions/opinion-93-9Opinion 93-5
… §227: Where a town budget is finally adopted before the date specified in Town Law, §109, the fact that the public … Assessment , 60 AD2d 356, 401 NYS2d 87; Draper Division of North American Rockwell Corporation v Board of Assessors of … 1993 Roland A. Baroni, Jr., Esq., Town Attorney Town of North Salem … Whether the town should petition the county …
https://www.osc.ny.gov/legal-opinions/opinion-93-5Opinion 93-13
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers … sheriff's road patrols); (providing sheriff's road patrols on a part-county basis) LOCAL LAWS -- Taxes and Assessments … to municipalities within county the cost of sheriff's road patrol) - Pre-emption (formation of special district for the …
https://www.osc.ny.gov/legal-opinions/opinion-93-13Opinion 95-30
… opinion. MUNICIPAL FUNDS -- Deposits and Investments (by public library) LIBRARIES -- Investments (of moneys raised by taxes and gifts) GENERAL MUNICIPAL LAW, §11; EDUCATION LAW, §§226, 255; ESTATES, POWERS AND …
https://www.osc.ny.gov/legal-opinions/opinion-95-30Opinion 95-17
… consideration) TOWN LAW, §§198, 202, 202-a; MUNICIPAL HOME RULE LAW, §10(1): A town board is without authority to … specifically enumerated in section 10 of the Municipal Home Rule Law (Municipal Home Rule Law, §10[1][i],[ii]). It is well settled, however, …
https://www.osc.ny.gov/legal-opinions/opinion-95-17Bus Wait Assessment and Other Performance Indicators
… Bus Company (MTA Bus) provide passenger service on all of their bus routes to meet minimum service frequency standards … record and report accurate statistics on the operation of their buses to both management and the public, and where … In the absence of documentation to support how the number of buses placed into service was determined, there is …
https://www.osc.ny.gov/state-agencies/audits/2019/05/07/bus-wait-assessment-and-other-performance-indicators