Search
DiNapoli: NYC's Miscellaneous Revenues Experience Slow Growth Post Pandemic
… reached an estimated $6.7 billion in fiscal year (FY) 2025, 11% higher than in FY 2019, and weaker than the 29% … an estimated 8% of revenues from city funds in FY 2025. Economic Activity Fuels Weakness for Some Revenue … amid social distancing and stay-at-home policies. In FY 2025, the city estimates that fines and forfeitures grew 27% …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-nycs-miscellaneous-revenues-experience-slow-growth-post-pandemicOpinion 90-8
… Builders Association v Town of Guilderland , 74 NY2d 372, 547 NYS2d 627). Where, however, a State statute expressly …
https://www.osc.ny.gov/legal-opinions/opinion-90-8DiNapoli: Town of Cohocton Clerk Arrested for Stealing Public Funds
… of more than $36,000 in public funds. Riley confessed to DiNapoli’s staff and the New York State Police that she … period. Riley was arraigned in Village of Bath court and is due back on September 15. “This is another troubling case of a local official abusing her …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-town-cohocton-clerk-arrested-stealing-public-fundsDiNapoli's Auditors Halt $21.3 Million in Suspicious 2016 Tax Refunds
… stay one step ahead of the schemes used by tax cheats, and look to ensure only legitimate refunds are paid." … work cooperatively with the Department of Taxation and Finance to stop questionable refunds and to ensure timely payment of legitimate refunds. …
https://www.osc.ny.gov/press/releases/2017/04/dinapolis-auditors-halt-213-million-suspicious-2016-tax-refundsVillage of Endicott – Budget Review (B4-15-11)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Broome County, issued debt totaling $2 million to liquidate the accumulated deficit in the Village's general … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11North Syracuse Central School District – Payroll Access and Certification (2016M-178)
… Seven individuals had access to functions in the payroll system that were not required to fulfill their assigned job … employees against the information in the payroll financial system. Key Recommendations Review the access rights granted … needed to perform their job duties. Ensure that the employee designated to certify payrolls compares payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certificationVillage of Walton – Bio-Digester Capital Plan (2016M-378)
… was to determine if Village officials adequately planned for the wastewater treatment facility’s bio-digester capital … located in the Town of Walton in Delaware County and has a population of approximately 3,090. The Village is governed … letter from New York State Empire State Development for a $1.5 million grant based on the original project scope and …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-walton-bio-digester-capital-plan-2016m-378Jericho Union Free School District – Acceptable Use Policy (2022M-194)
… activities that may result in malware infection or PPSI exposure. In addition to sensitive information technology …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… September 27, 2013. Background The Village of Riverside is located in Steuben County and has a population of approximately 500 residents. The Village …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349Village of Endicott – Budget Review (B4-14-7)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Broome County, issued debt totaling $2 million to liquidate the accumulated deficit in the Village’s general … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7Delaware County – Assigned Counsel (2016M-384)
… to update the County’s assigned counsel plan when the State Office of Indigent Legal Services (OILS) issued … counsel eligibility in April of 2016 County Law and State Executive Law were amended in April 2017 and now …
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)
… Purpose of Audit The purpose of our audit was to examine the Agency’s operations to determine if the Board monitored approved projects for the … The Board did not design and implement an adequate system to monitor the amounts directly billed and collected by …
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)
… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for … for certain matters, we found that the significant revenue and expenditure projections in the proposed budget are …
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)
… Basic Plan with Increased TakeHome Pay for PFRS Tier 1 2 3 Article 11 5 and 6 under Sections …
https://www.osc.ny.gov/retirement/publications/1511/contributing-toward-your-retirementDiNapoli: Two Arrested for Stealing More Than $200,000 From 86-Year-Old State Pensioner
… victim, but forced an elderly man and pensioner to live in squalid conditions. Thanks to my partnership with … to take advantage of a vulnerable pensioner, placing them in unlivable conditions. There was no regard for the victim’s … Office, and Schodack Police Department for their work in ending this deceit.” The victim, an 86-year-old New York …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-two-arrested-stealing-more-200000-86-year-old-state-pensionerDiNapoli Announces State Contract & Payment Actions for December
… fraud, waste and other improprieties. As the state’s chief financial officer, DiNapoli’s office reviews contracts for … most efficient ways to deter fraud, waste and abuse. The federal government, New Jersey and Florida have recognized … due to fraud, waste and other improprieties. Contract and Expenditure Oversight DiNapoli is providing monthly …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-announces-state-contract-payment-actions-decemberOpinion 2002-12
… of a joint service (General Municipal Law §119-o[2][i]). The agreement may be for a maximum term of five years, … in connection therewith (see Village Law §4-400[1][c][i]). As to whether each village may establish the position of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0Opinion 2002-12
… of a joint service (General Municipal Law §119-o[2][i]). The agreement may be for a maximum term of five years, … in connection therewith (see Village Law §4-400[1][c][i]). As to whether each village may establish the position of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12Accounts Payable Advisory No. 3
… accept all payments for a vendor, others have specific payment processing requirements. These vendors and their … is intended to remind Business Units how to process payment information to Vendor IDs that have more than one … to the address on the invoice where the vendor wants the payment sent. The State sends the payment to the address …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/3-address-sequencePort Jefferson Union Free School District – Information Technology (2014M-039)
… Background The Port Jefferson Union Free School District is located in Suffolk County, has approximately 1,200 students, and is … PILOT payments. Key Findings The Board has not established a computer use policy for employees to define appropriate …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014m