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DiNapoli: Former Pennellville Fire Chief Pleads Guilty
… and tighten their oversight to prevent such thefts. I thank the New York State Police and Oswego County District … for taking action on this case.” “I want to personally thank Comptroller DiNapoli for his continued efforts to …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-former-pennellville-fire-chief-pleads-guiltyDiNapoli and James Announce Guilty Plea of Former New York City Council Candidate in Straw Donation Scheme
… Bureau, under the supervision of Supervising Investigator Mike Leahy and Deputy Chief Investigator John McManus. Legal …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-and-james-announce-guilty-plea-former-new-york-city-council-candidate-straw-donation-schemeDiNapoli: Tax Cap Remains Below One Percent in 2017
… slightly from 2016, when it was 0.73 percent, according to State Comptroller Thomas P. DiNapoli. The latest inflation … must cope with extremely limited growth for property taxes to stay within the tax cap,” said DiNapoli. “Low inflation … financial choices.” The tax cap, which first applied to local governments beginning in 2012, limits tax levy …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-tax-cap-remains-below-one-percent-2017DiNapoli: State Tax Collections Slightly Stronger Than Expected in February but Remain Volatile
… Tax collections of $4.9 billion in February were $21.6 million above the … State Comptroller Thomas P. DiNapoli. Through 11 months of the fiscal year, tax collections were $636.6 million … receipts in February totaled $3.4 billion, an increase of 7.9 percent from February 2014. Other findings from the …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-state-tax-collections-slightly-stronger-expected-february-remain-volatileOpinion 90-9
… appropriations. Moneys therefor may be provided by transfer from the unexpended balance of an appropriation, … Village Law makes no mention of delegating the budgetary transfer function to any other officer or board. Further, … or verified by oath of the claimant or his duly authorized agent." Prior to the enactment of chapter 9 of the Laws of …
https://www.osc.ny.gov/legal-opinions/opinion-90-9Opinion 94-1
… salaries to district) COUNTY LAW, §267; MUNICIPAL HOME RULE LAW, §10(1): A county is not authorized to chargeback to … enumerated in section 10 of the Municipal Home Rule Law (Municipal Home Rule Law, §10[1][i],[ii]), including … laws except as provided in Municipal Home Rule Law, §34 (Heimbach v Mills, 67 AD2d 731, 412 NYS2d 668). It is well …
https://www.osc.ny.gov/legal-opinions/opinion-94-1Opinion 90-1
… MUNICIPAL FUNDS -- Appropriations and Expenditures (use of commercial hazardous waste facility assessments); … a town imposes an assessment on the gross receipts of a commercial hazardous waste facility, the proceeds must be … the imposition of an assessment on the gross receipts of a commercial hazardous waste facility must be applied to a …
https://www.osc.ny.gov/legal-opinions/opinion-90-1Opinion 89-39
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … that bear on the issues discussed in the opinion. CONFLICT OF INTEREST -- Insurance Transactions (town board member as … town board member would have a prohibited conflict of interest if the town were to purchase insurance coverage …
https://www.osc.ny.gov/legal-opinions/opinion-89-39DiNAPOLI: Unadilla Valley schools save more than $300,000 on special education
… The Unadilla Valley Central School District saved more than $300,000 in … New York State Comptroller Thomas P. DiNapoli. “Unadilla Valley school district officials developed a more … two special education service classes housed in Unadilla Valley schools, the district began operating these classes to …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-unadilla-valley-schools-save-more-300000-special-educationDiNapoli Report Looks at Foreclosure Impact on Local Governments
… support local governments’ economic recovery.” DiNapoli’s report noted that some changes made to New York’s … may end up with not only delinquent taxes, unpaid water and sewer bills, but homes that become safety hazards and require demolition. Communities on Long Island and the Hudson Valley saw the biggest hit to their tax …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-report-looks-foreclosure-impact-local-governmentsOpinion 95-7
… (as "governing body" of district); (authority to enter into a municipal cooperation agreement) MUNICIPAL … (authority of district governed by separate commissioners to participate) GENERAL MUNICIPAL LAW, §§119-n(b); 119-o(1); … district, may, by a majority vote, authorize the district to enter into a municipal cooperation agreement with other …
https://www.osc.ny.gov/legal-opinions/opinion-95-7Overview – Travel and Conference Expense Management
… expenses. One of the purposes of this guide is to provide you with an overview of key elements that you should consider when developing or updating your travel … One of the purposes of this guide is to provide you with an overview of key elements that you should consider …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/overviewTravel and Conference Expense Management – Travel and Conference Expense Management
… One of the purposes of this guide is to provide you with an overview of key elements that you should consider when developing or updating your travel …
https://www.osc.ny.gov/local-government/publications/travel-conference-expenseNew York State Comptroller DiNapoli on NYC Executive Budget
… newly announced agency initiatives and addressing a number of risks in the budget. "The city’s short-term finances have … adoption and still has room to improve before the end of the year. "This improvement reflects the city’s economic … The budget funds targeted investments across a variety of service areas, including economic and workforce …
https://www.osc.ny.gov/press/releases/2022/04/new-york-state-comptroller-dinapoli-nyc-executive-budgetDiNapoli: Audit Details Double-Dipping by Buffalo City School District Technician
… the Buffalo district while he was also clocked in at the Lake Shore school district 25 miles away. Auditors and … report, which can be viewed here: http://www.osc.state.ny.us/localgov/audits/schools/2015/buffalo.pdf Since taking … by filing a complaint online at [email protected].ny.us , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-audit-details-double-dipping-buffalo-city-school-district-technicianCapital – 2023 Financial Condition Report
… support healthy economic growth, while the deterioration of capital assets can weaken the State’s economy and its … Has Increased Over the Past Five Years* At the end of SFY 2022-23, the State reported $116.7 billion in capital assets, an increase of $4.4 billion (4 percent) from the prior year. From SFY …
https://www.osc.ny.gov/reports/finance/2023-fcr/capitalPhysical and Financial Conditions at Selected Mitchell-Lama Developments in New York City (Follow-Up)
… Program. In exchange for low-interest mortgage loans and real property tax exemptions, the Program required owners to … of these properties. Owners often employ managing agents, persons or entities to manage the developments. It is … responsibilities are carried out. Owners and managing agents must agree to manage the development in accordance …
https://www.osc.ny.gov/state-agencies/audits/2025/06/09/physical-and-financial-conditions-selected-mitchell-lama-developments-new-york-city-followSelected Aspects of Toll Collections
… Authority ensures that New York State Thruway users are accurately billed for the correct amounts and that customer billing issues are addressed. The audit covered the period January 2019 to … Authority ensures that New York State Thruway users are accurately billed for the correct amounts and that …
https://www.osc.ny.gov/state-agencies/audits/2025/09/23/selected-aspects-toll-collectionsInvestigation of Housing Discrimination Complaints
… and tracked in DHR’s Law Manager Case Management System (CMS) for housing discrimination complaints. According to data obtained from CMS, as of November 7, 2023, there were 2,263 housing … (70%) where an investigator reached a cause determination, CMS records did not include evidence that DHR completed all …
https://www.osc.ny.gov/state-agencies/audits/2024/10/15/investigation-housing-discrimination-complaintsImproper Medicaid Payments for Outpatient Services Billed as Inpatient Claims (Follow-Up)
… Improper Medicaid Payments for Outpatient Services Billed as Inpatient Claims (Report 2022-S-16 ). About the Program … for outpatient services that were erroneously billed as inpatient claims. The audit covered the period from … to assist hospitals in determining when to bill services as inpatient or outpatient likely contributed to improper …
https://www.osc.ny.gov/state-agencies/audits/2025/03/12/improper-medicaid-payments-outpatient-services-billed-inpatient-claims-follow