Search
DiNapoli: Former Bethel Tax Collector Arrested for Pension Fund Fraud
… those who break our laws, accountable. The victims in this case are the people of New York who put their trust in this …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-former-bethel-tax-collector-arrested-pension-fund-fraudCity of Yonkers – Budget Review (B20-6-4)
… [read complete report - pdf] Purpose of Budget Review Determine whether the significant revenue … 2020-21 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 … deficits in the City School District’s general fund as of June 30, 2014. Chapter 55 of the Laws of 2014 requires the …
https://www.osc.ny.gov/local-government/audits/city/2020/05/21/city-yonkers-budget-review-b20-6-4Opinion 92-20
… within the town" (Town Law, §136[3]; see also Municipal Home Rule Law, §10[1][ii][a][12], relative to a local … grounds on which the fair is to be conducted. July 6, 1992 Frederick R. Westphal, Esq., Town Attorney …
https://www.osc.ny.gov/legal-opinions/opinion-92-20Opinion 94-7
… that bear on the issues discussed in the opinion. AMBULANCE SERVICES -- Fees (imposition of fees for services … from imposing fees upon users of emergency or general ambulance services provided by a village fire department and … ask whether a village board may impose fees upon users of ambulance services provided by the emergency first aid and …
https://www.osc.ny.gov/legal-opinions/opinion-94-7State Contract and Payment Actions in October
… at the Cornell University College of Agriculture and Life Sciences in Tompkins County. $1.4 million with Buffalo … Tax Refunds and Credits $2.3 billion for 289,863 personal income tax refunds. $322.2 million for 27,569 corporate and … for enrollment broker services for the Office of Health Insurance Programs. $12.2 million to One Brooklyn Health …
https://www.osc.ny.gov/press/releases/2024/12/state-contract-and-payment-actions-octoberState Contract and Payment Actions in December
… million with New York Technology Enterprise Corp. for engineering and analysis services for the Statewide Health … State Plaza in Albany County. $2.4 million with Inshallah Mechanical Corp. to replace floor fan coil units at the … SUNY Fredonia in Chautauqua County. $3 million with Seeler Engineering PC for project labor agreement consulting …
https://www.osc.ny.gov/press/releases/2025/02/state-contract-and-payment-actions-decemberConflicts of Interest of Municipal Officers and Employees
… and interests must be above reproach. This brochure is intended to help you better understand New York State law … government, is provided in poster format [pdf - 2019] . What is a conflict of interest? You may have heard of the … or employee of a private business if (a) the individual’s private compensation is not directly affected as a result …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employeesTown of East Hampton - Budget Review (B19-7-10)
… and expenditure projections in the Town’s tentative budget for the 2020 fiscal year are reasonable. Background The Town … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/town/2019/11/08/town-east-hampton-budget-review-b19-7-10Vendor File Advisory No. 11
… correct bank account or address. The “Location” section of the Vendor Record contains business values defined by the … based on the vendor’s preference. If the agency is unsure of which Location to choose for the transaction, agency staff …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/11-vendor-locationTown of East Hampton – Budget Review (B18-7-9)
… review was to determine whether the significant revenue and expenditure projections in the Town’s tentative budget … general fund as of December 31, 2007, December 31, 2008 and December 31, 2009. New York State Local Finance Law … of our review, we found that the significant revenue and expenditure projections in the tentative budget are …
https://www.osc.ny.gov/local-government/audits/town/2018/10/29/town-east-hampton-budget-review-b18-7-9Town of East Hampton – Budget Review (B17-7-15)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Town’s tentative budget for the 2018 fiscal year are …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-east-hampton-budget-review-b17-7-15State Agencies Bulletin No. 1897
… be added to the employee’s taxable gross wages for tax withholding purposes, and is subject to employment and income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1897-april-2021-civil-service-employees-association-csea-longevity-lump-sumDivision of Housing and Community Renewal Bulletin No. DH-113
… 2021 as a one-time, lump sum payment in the amount of $1,500, $3,000, or $4,500. Effective Dates Payment is … and remains in the lower graded position for at least six (6) full pay periods; and The promotion was temporary and the … but must be received no later than 04/01/2021 . Please email completed Correction Sheets to the Payroll Earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-113-april-2021-district-council-37-dc-37-rent-regulationState Agencies Bulletin No. 2007
… inform agencies of OSC’s automatic processing of the April 2022 CSEA LLS payment and provide instructions for payments … of New York and the CSEA, provides for payment of the 2022-2023 Longevity Payment effective April 2022 a one-time, lump sum payment in the amount of $1,500, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2007-april-2022-civil-service-employees-association-csea-longevity-lump-sumDiNapoli Issues Report on Transparency of Village Fiscal Activities
… are doing a good job of giving the public a transparent look at how they are spending taxpayer money,” DiNapoli said. … 76 villages, with a total population of more than 369,000 people, levied taxes totaling $288 million. Eleven of the 76 … of the selected villages failed to maintain complete and up to date accounting records. One village did not record …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesDiNapoli: NYC Budget Is Balanced but Risks Loom As Fiscal and Economic Concerns Grow
… New York City’s adopted $119.7 billion fiscal year (FY) 2026 budget is currently balanced (including pre-payments) … increased by $3.9 billion in FY 2025, $3.5 billion in FY 2026, $2.1 billion in FY 2027, and $2.4 billion in FY 2028. … in new agency spending and council initiatives for FY 2026, outpacing city-fund revenues added over the same …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-nyc-budget-balanced-risks-loom-fiscal-and-economic-concerns-growComptroller DiNapoli Releases Municipal Audits
… of Oswego , Town of Owego , Town of Sidney , Town of South Bristol and Wyoming County . “In today’s fiscal climate, … annual audits of the supervisor’s records. Town of South Bristol – Financial Management (Ontario County) The board … City of Oswego Town of Owego Town of Sidney Town of South Bristol and Wyoming County …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2XIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… pollution remediation that result from other-than-normal operation of a tangible capital asset The cost of a tangible … The occurrence of contamination resulting from normal operation of a tangible capital asset (in the case of … AROs) Placing a tangible capital asset into operation Placing a tangible capital asset into operation and …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsOpinion 98-5
… 802, 803, 806: An elective county coroner, who is also a funeral director, generally, would not have a prohibited … You ask whether an elective county coroner, who is also a funeral director, would have a prohibited interest in a … payment is made to the coroner as a sole proprietor of a funeral business. A coroner also would be deemed to have an …
https://www.osc.ny.gov/legal-opinions/opinion-98-5State Comptroller DiNapoli Releases Municipal & School Audits
… and school audits were issued. School Districts - Lead In Water: Testing and Reporting (Statewide) Auditors assessed whether … Town of Edinburg – Town Supervisor’s Records and Reports (Saratoga County) The former supervisor, who resigned in …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits