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State Comptroller DiNapoli Releases State Audits
… improper or were unsupported. Auditors also found that a non-tax levy account contained tax levy dollars that Lehman should have turned over to the state. In a follow-up, auditors found Lehman officials had made … Cost Manual (2016-S-74) Birch is a New York City-based not-for-profit organization authorized by SED to provide …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-state-auditsTown of Hanover – Procurement (2025M-58)
… Did the Town of Hanover (Town) Town Board (Board) use a competitive process when procuring professional services? … and expertise; the use of professional judgment and/or a high degree of creativity. For example, professional services can include legal, …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-hanover-procurement-2025m-58City of Glen Cove – Budget Review (B7-15-17)
… expenditure projections in the City’s preliminary budget for the 2016 fiscal year are reasonable. Background The City … Office completed a review of the City’s preliminary budget for the 2016 fiscal year. The objective of the review was to … million in revenue in the 2016 proposed budget from the sale of waterfront property and City officials were unable to …
https://www.osc.ny.gov/local-government/audits/city/2015/10/16/city-glen-cove-budget-review-b7-15-17Audit Finds Operational and Oversight Failures Led to Financial Instability in Mount Vernon
… State Comptroller Thomas P. DiNapoli. The audit provided a detailed account of the millions in expenses that were not … Mount Vernon’s fiscal crisis,” DiNapoli said. “It is time for city officials to turn the page and overhaul their fiscal … Jan. 1, 2018, to Sept. 30, 2020, including trend analysis, a review of unpaid bills and legal issues. The audit is …
https://www.osc.ny.gov/press/releases/2022/01/audit-finds-operational-and-oversight-failures-led-financial-instability-mount-vernonState Police Bulletin No. SP-109
… Eligibility Criteria In the event of an existing vacancy, a Field Commander may designate a member to serve in an “Acting” capacity. This member is … day of the “Acting” assignment. The assignment must be for fifteen (15) or more working days in order to be eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-109-payment-out-title-work-employees-new-york-state-police-representedOpinion 2007-6
… -- Police Chief (entitlement to one-time payment made to next ranking subordinate officer) GENERAL MUNICIPAL LAW § … the highest ranking subordinate to the police chief (the “next subordinate officer”). Under the proposed arrangement, for a period not to exceed one year, the next subordinate officer would assume the additional duties …
https://www.osc.ny.gov/legal-opinions/opinion-2007-6Opinion 91-45
… other duties imposed by law will be neglected (24 Opns St Comp, 1968, p 146; 21 Opns St Comp, 1965, p 503). We have stated that pursuant to … see Matter of Citizens Council , 55 AD2d 911, 390 NYS2d 438; cf . former Highway Law, §160, repealed by L 1981, …
https://www.osc.ny.gov/legal-opinions/opinion-91-45XII.5.E Processing Vouchers Against a Purchase Order – XII. Expenditures
… authorizes the vendor to provide goods or services at a dollar amount within the Business Unit’s authority as established in a law or contract. In addition, the purchase order … a Business Unit receives a paper invoice from a vendor for goods or services provided based on a purchase order, the …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5e-processing-vouchers-against-purchase-orderOpinion 95-12
… term "bank" as used in General Municipal Law, §§10 and 11 does not include State or federally chartered savings banks. … savings bank. General Municipal Law, §10, as enacted by L 1992, ch 708, and General Municipal Law, §11, as amended … term "bank," as used in sections 10 and 11, is defined to mean a "bank as defined by the banking law or a national …
https://www.osc.ny.gov/legal-opinions/opinion-95-12XVI.3.E The Reporting Entity – XVI. Financial Reporting
… BACKGROUND New York State is involved in providing a full range of services to its citizens. Many of these … by various State agencies, whose activities are accounted for in numerous funds. Such agencies are logically part of … are generally known as the primary government. A primary government consists of all the organizations that …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3e-reporting-entitySelected State Agencies’ Roles in Financial Literacy
… (DFS), Department of State (DOS), New York State Office for the Aging (NYSOFA), Office of Temporary and Disability … but – with greater economic participation – it's also a springboard to robust and resilient local, state, and … Order on Financial Literacy, financial literacy, including a strong understanding of the basic principles of managing …
https://www.osc.ny.gov/state-agencies/audits/2022/09/14/selected-state-agencies-roles-financial-literacyCUNY Bulletin No. CU-714
… of the July 2021 Increments and provide instructions for payments not processed automatically. Affected Employees … – Mass Increment Payment Exception Report This report is a preliminary listing of employees who appear ineligible to receive a July 2021 Increment or Increment Code Update based on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-714-july-2021-city-university-new-york-cuny-incrementsDiNapoli: Wall Street's 2024 First Half Profits of $23.2B Were 79.3% Higher Than Last Year
… crisis. Profits Driven by federal stimulus and low interest rates, annual profits for the city’s securities industry … of 17.4% and first half profits of $23.2 billion. If the current pace of growth is maintained, Wall Street’s profits …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-wall-streets-2024-first-half-profits-232b-were-793-higher-last-yearDiNapoli: Proposed Congressional Cuts to SNAP Program Mean More New Yorkers Without Enough Food
… and reduce the value of future benefits according to a new report by State Comptroller Thomas P. DiNapoli. The … reaching 1.75 million in March 2025. While prices for food-at-home were relatively stable in the years … in the Enacted Budget Report for State Fiscal Year 2025-26 , the financial plan will be challenged by the uncertainty …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-proposed-congressional-cuts-snap-program-mean-more-new-yorkers-without-enough-foodState Comptroller DiNapoli Releases Municipal Audits
… and payment in lieu of taxes (PILOT) information for current and active projects. Town of Berne – Board … not effectively manage the town’s financial condition. As a result, it levied more taxes than necessary to sustain … established specific leave benefits of NC employees. As a result, auditors found seven NC employees earned 2,213 more …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli and A.G. Underwood Announce Indictment of Former NYC Council Candidate Alberto Alvarez and Former Non-Profit Director Anna Mendez
… Crotona Day Care Center Executive Director Anna Mendez for seven counts of Offering a False Instrument for Filing in the First Degree, a class E felony, in New York County Supreme Court. Alvarez …
https://www.osc.ny.gov/press/releases/2018/12/comptroller-dinapoli-and-ag-underwood-announce-indictment-former-nyc-council-candidate-albertoDiNapoli: NYC Finances Strong But Slowing Economy Presents Risks
… the risk of an economic slowdown is growing, according to a report released today by New York State Comptroller Thomas … job growth, combined with record numbers of tourists and a robust real estate market, has pushed tax collections to … Mayor de Blasio released his preliminary executive budget for fiscal year (FY) 2017 and a financial plan for FY 2016 …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-nyc-finances-strong-slowing-economy-presents-risksDiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Pleads Guilty to Stealing Nearly $90,000 From the Essex County Agricultural Society and Town
… the society, Brown overpaid herself and made unauthorized ATM withdrawals and personal purchases using the society’s bank account. She also used $5,300 of society funds to repay … nearly identical cash deposits into her personal bank account. Brown pled guilty to grand larceny in the …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-pleads-guilty-stealing-nearlyOpinion 2004-6
… in the opinion. HISTORIC PRESERVATION -- Contracts (by village with historical society) PUBLIC CONTRACTS -- Consideration (services by an historical society for use of village building) VILLAGE … from making gifts or loans of municipal property or money to or in aid of private individuals, corporations, …
https://www.osc.ny.gov/legal-opinions/opinion-2004-6Opinion 93-7
… that the services will involve certain social services and family court matters involving confidential information, … service contracts often involve a relationship of personal trust and confidence (see, e.g., Lynd v Heffernan , 286 AD … of the service itself requires a relationship of personal trust and confidence with county officials. Accordingly, it …
https://www.osc.ny.gov/legal-opinions/opinion-93-7