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Rockland County – Budget Review (B21-6-12)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the County’s proposed budget for the 2022 fiscal year are reasonable.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/rockland-county-budget-review-b21-6-12.pdfWestern Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)
Determine whether the Western Regional Off-Track Betting Corporation (Corporation) Board of Directors (Board) distributed tickets from the Marketing and Promotional Program (Program) in accordance with regulations and guidelines.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/western-regional-otb-2021-65.pdfReport on Estimated Receipts and Disbursements State Fiscal Years 2021-22 through 2023-24
The Office of the State Comptroller (OSC) estimates that the State’s tax revenues will increase by 22.2 percent or $18.3 billion in SFY 2021-22 from the previous year.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-receipts-disbursement-21-24.pdfFiscal Stress Monitoring System – 2022-23 School Districts in Stress
The Fiscal Stress Monitoring System and resulting fiscal stress designations rely on data (as of 12/29/2023) from ST-3 reports submitted by school districts to the State Education Department.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2023-schools-stressed.pdfDiNapoli: Clerk Pocketed Thousands in Fines
State Comptroller Thomas P DiNapoli announced the arrest of Lisa Dillon after an investigation with the St Lawrence County Sheriffs Office found the former town of Norfolk justice court clerk misappropriated nearly $10000 in court fees paid by defendants
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-clerk-pocketed-thousands-finesComptroller DiNapoli Releases School Audits
… Catskills Board of Cooperative Educational Services . “In an era of limited resources and increased accountability, … However, detailed procedures have not been put in place to formally reconcile the potential sales from … was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-auditsDiNapoli and Schneiderman Announce Arrest in $87K Contractor Theft
… the criminal probe. “Mr. Dunkel diverted more than $87,000 in public money meant to promote immunization of children … his position as head of the American Academy of Pediatrics in New York, Dunkel defrauded taxpayers and stole over … Academy of Pediatrics, District II (AAP-II), was charged in Albany City Court with grand larceny and several counts of …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-and-schneiderman-announce-arrest-87k-contractor-theftDiNapoli: Two Western NY BOCES Holding Millions in Surplus Funds
… Educational Services (BOCES) withheld millions of dollars in surplus funds that should have been refunded to local … P. DiNapoli. “Excessive amounts of money can sit unused or in unauthorized reserve funds because of flawed budget … to each district the cost allocated to that district in the past year’s budget, the actual expenditures associated …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-two-western-ny-boces-holding-millions-surplus-fundsXVII.1 Overview – XVII. Lapsing Appropriations
… The purpose of this Chapter is to explain the procedures for contracts, purchase orders, voucher payments, journal … 99-e of the State Finance Law. Agencies are responsible for ensuring that all transactions affecting lapsing … appropriate changes to any transaction still referencing lapsed appropriations to ensure these appropriations are not …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii1-overviewDiNapoli: Mount Vernon Officials Failed to Establish Basic and Routine Financial Policies
… interim financial reports and issue audited statements. In addition, they did not have financial information available to develop multiyear financial or capital plans, … and use of fund balance can help ensure funds are available to cover unanticipated expenditures or revenue …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-mount-vernon-officials-failed-establish-basic-and-routine-financial-policiesState Agencies Bulletin No. 1857
… bulletin is to reconcile employee Social Security Numbers and names in the NYS payroll system (PayServ) with the Social … Code §6721 imposes a penalty of $280 per infraction for every information return that is filed with a … imposed by the IRS to any State Agency that is responsible for the inaccuracy of an employee’s job record in the NYS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1857-verification-employees-social-security-number-ssn-and-name-be-reportedComptroller DiNapoli and Attorney General Schneiderman Announce Three Arrests in $200,000 Contract Fraud
… numerous invoices to inflate their bills to the state in an effort to defraud the taxpayers of over $200,000,” … as part of our joint task force to root out corruption in New York.” “These greedy contractors sought to profit by … charged with multiple felonies including grand larceny in the second degree, falsifying business records and other …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-and-attorney-general-schneiderman-announce-three-arrests-200000-contract-fraudDiNapoli: Some Bright Spots for NYC Finances in FY21, but Long-Term Challenges Looming
… but the city will have to overcome major fiscal challenges in the years ahead as it recovers from the COVID-19 pandemic, … have certainly been strained by the pandemic, but strength in the securities industry and other sectors have boosted … DiNapoli said. “However, the city has seen a steep decline in property values and that may take years to recover from. …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-some-bright-spots-nyc-finances-fy21-long-term-challenges-loomingOpinion 90-15
… position of deputy town police commissioner) TOWN BOARD -- Powers and Duties (establishment of position of deputy town … to serve as police commissioner and have all the powers and duties of a board of commissioners. Neither … any general law or the Constitution, relating to "[t]he powers, duties, ... number, mode of selection and removal, …
https://www.osc.ny.gov/legal-opinions/opinion-90-15Opinion 88-53
… discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (exclusion of compensation for working … of actual service immediately preceding the date of such employee's retirement, exclusive of any lump sum payments for … was little more than a thinly veiled attempt to obtain pension credits for unused vacation time, which is excluded …
https://www.osc.ny.gov/legal-opinions/opinion-88-53DiNapoli: State Tax Receipts Exceed Latest Projections by $7.7 Billion
… day reserve funds on or ahead of the schedule proposed in the Financial Plan.” Personal income tax (PIT) receipts … PIT receipts were $6.9 billion lower than the same period in SFY 2021-22. This reflects two fewer collection days from … DOB’s latest financial plan projections. PTET collections in Dec. 2022 were $443 million lower than those received in …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-state-tax-receipts-exceed-latest-projections-7-point-7-billionDiNapoli: State Tax Receipts Outpaced Projections Through December
State tax receipts totaled $799 billion through the first three quarters of State Fiscal Year SFY 202425 $12 billion higher than estimates released in the Division of the Budgets DOB MidYear Update to the Enacted Budget Financial Plan
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-state-tax-receipts-outpaced-projections-through-decemberState Agencies Bulletin No. 2275
… employee Social Security Numbers and names in the NYS payroll system (PayServ) with the Social Security … partnership and collaborative efforts of agency Personnel/Payroll Officers and the Office of the State Comptroller … Form W-2 Wage and Tax Statements, OSC and agency Personnel/Payroll Officers must reconcile employee Social Security …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2275-verification-employees-social-security-number-ssn-and-name-be-reportedDiNapoli: Florida Man Pleads Guilty to Stealing Nearly $80,000 in Pension Payments Meant for His Deceased Father
… state pensioner pleaded guilty today to identity theft in connection with his theft of nearly $80,000 in pension payments. The defendant, Richard Gaines Jr., 55, of Daytona Beach, Florida was arrested in November 2024 following an investigation by DiNapoli’s …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-florida-man-pleads-guilty-stealing-nearly-80000-pension-payments-meant-his-deceased-fatherFederal Funding and New York – Federal Funding and New York
… the 119th Congress could lead to a dramatic restructuring of the federalstate relationship This online resource focuses on federal funding and how it supports services in the State of New York …
https://www.osc.ny.gov/reports/budget/fed-funding-ny