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Opinion 92-2
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Taxes (authority to use … 1953, p 204). That cost need not, however, be borne by all the residents of the fire district where some will … or zones, which are not to be a general charge against all of the property of the fire district, and such amounts …
https://www.osc.ny.gov/legal-opinions/opinion-92-2Village of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… entries totaling $5.5 million were not properly recorded. For example, payroll and health insurance amounts, and the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19Village of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)
… Municipal Law (GML) Section 30. The last filed AFR was for the fiscal year ending May 31, 2022, filed on July 28, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16Opinion 91-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … on the issues discussed in the opinion. SUPERINTENDENT OF HIGHWAYS -- Powers and Duties (control of highway …
https://www.osc.ny.gov/legal-opinions/opinion-91-3Opinion 2005-2
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (reimbursement for expenses in operating personal vehicles) INSURANCE LAW §§9104, 9105: Foreign fire tax monies may not be expended …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2Brookfield Central School District – Claims Audit Process (2018M-6)
… Purpose of Audit The purpose of our audit was to determine whether claims were adequately … Brookfield Central School District is located in the towns of Bridgewater, Brookfield, Columbus, Hamilton, Madison and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/brookfield-central-school-district-claims-audit-process-2018m-6DiNapoli: Chatham Police Chief Sentenced for Pension Double-Dipping
… for reimbursement. His fraud was discovered during a joint investigation by State Comptroller Thomas P. … the good he did in helping and providing assistance to so many suffering from addiction. With his conviction before … proficient investigators for bringing this complex case to a successful resolution. With the assistance of the …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-chatham-police-chief-sentenced-pension-double-dippingDiNapoli: Chipotle Needs to Address Concerns Over Racial Equity and Inclusion
… on behalf of the New York State Common Retirement Fund (Fund) to fellow Chipotle Mexican Grill Inc. … State Common Retirement Fund is one of the largest public pension funds in the United States with assets of … on behalf of the New York State Common Retirement Fund Fund to fellow Chipotle Mexican Grill Inc shareholders …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-chipotle-needs-address-concerns-over-racial-equity-and-inclusionDiNapoli: NYC Projects Budget Surplus For 2017, But Faces Risks With Federal Budget Cuts
… in Washington, according to a report released today by State Comptroller Thomas P. DiNapoli. "The President's … the impact with its own funds rather than allowing vital services to be cut. These estimates exclude most federal … Capital Stabilization Reserve. It has also replenished the Retiree Health Benefits Trust, which now has a balance of $4 …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-nyc-projects-budget-surplus-2017-faces-risks-federal-budget-cutsOpinion 95-32
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Deposits and Investments … model security and custodial agreements) GENERAL MUNICIPAL LAW, §§10, 11: A local government is not required by law to … governments, including fire districts. All public deposits in excess of the amount insured under the provisions of the …
https://www.osc.ny.gov/legal-opinions/opinion-95-32Employment Recovery Is Slow for New Yorkers with Disabilities
… Hochul, 2022 State of the State: A New Era for New York , pg. 67, at …
https://www.osc.ny.gov/reports/employment-recovery-slow-new-yorkers-disabilitiesVillage of Great Neck – Transparency of Fiscal Activities (S9-24-20)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … or Report the results of the Village’s fiscal activities for the past four fiscal years to the public, as required by … year 2022-23, the Board’s ineffective oversight resulted in a lack of transparency with the public regarding the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-great-neck-transparency-fiscal-activities-s9-24-20Annual Audit
… Purpose The objective of our examination was to determine whether claims were … approved and submitted to our Office. … The objective of our examination was to determine whether claims were …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/annual-auditDiNapoli: Audit Reveals Cash, Drugs, Weapons Missing from Police Custody
… of this issue and have already begun to implement many of the recommendations made in this audit.” DiNapoli’s … that were no longer in their possession, including a Ford Explorer, Dodge Durango, Jeep Grand Cherokee and two … responses are included in the final audit report. For a copy of the audit, visit: …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-audit-reveals-cash-drugs-weapons-missing-police-custodyVillage of Massapequa Park – Claims Audit and Leave Accruals (2017M-193)
… 2017. Background The Village of Massapequa Park is located in the Town of Oyster Bay in Nassau County and is governed by an elected five-member … without auditing the individual claims. While Village Law authorizes certain claims to be paid in advance of audit, …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-massapequa-park-claims-audit-and-leave-accruals-2017m-1932013 Year End Report
The objective of our examination was to determine whether payment requests payments to claimants and medical providers from the Workers Compensation Boards
https://www.osc.ny.gov/state-agencies/audits/2014/05/13/2013-year-end-reportOpinion 91-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Law, §209-c provides that the authorities having control of fire departments and fire companies may organize fire …
https://www.osc.ny.gov/legal-opinions/opinion-91-22New York Children in Need
Nearly one in five New York children live in poverty, and rates are significantly higher in some of New York's largest cities.
https://www.osc.ny.gov/files/reports/pdf/nys-children-in-need.pdfMothers in Workforce EPI - Figure 3
Mothers in Workforce EPI - Figure 3
https://www.osc.ny.gov/files/reports/excel/bpa-mothers-day-labor-force-figure-3.csvMothers in Workforce EPI - Figure 1
Mothers in Workforce EPI - Figure 1
https://www.osc.ny.gov/files/reports/excel/bpa-mothers-day-labor-force-figure-1.csv