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Opinion 92-17
… county and of each of the cities in the county with the approval of the state comptroller .... (emphasis added) Thus, … and the area outside the cities in a proportion which is based on factors other than the populations of the … In holding that the town lacked standing to challenge the allocation of county sales tax revenues, the court stated as …
https://www.osc.ny.gov/legal-opinions/opinion-92-17DiNapoli: Hate Crimes Surged in New York Over the Last Five Years
… New York state has seen a surge in hate crimes over the last five years with 1,089 reported instances in 2023, marking the highest number since data collection and annual reporting … to a report by State Comptroller Thomas P. DiNapoli. The number is 69% more than in 2019. “New York is a diverse …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-hate-crimes-surged-new-york-over-last-five-yearsDiNapoli: Strong Tax Collections and New Savings Initiatives Boost NYC's Short-Term Finances
… fiscal years 2024 through 2026 and about $4 billion in FY 2027. Still, the city projects budget gaps of $4.2 billion in … 2025, $5.9 billion in FY 2026 and nearly $7 billion in FY 2027. As a share of city fund revenues, these out-year gaps … city has set aside an additional $16 billion through FY 2027 for these costs, which increased out-year gaps but also …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-strong-tax-collections-and-new-savings-initiatives-boost-nycs-short-term-financesDiNapoli: Employment Among Mothers in NYC Improves, But Unemployment Remains Higher Than Pre-Pandemic Levels
… 2021 to 2022. DiNapoli’s report raises concerns that the historic unemployment gap between Black and white mothers …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-employment-among-mothers-nyc-improves-unemployment-remains-higher-pre-pandemic-levelsOverview – Enhanced Reporting
… information using the enhanced reporting format, which accepts more data than the previous legacy format and makes …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/monthly-report/overviewComptroller DiNapoli And A.G Schneiderman Announce Guilty Pleas By Former Met Council Directors For Stealing $9M In Kickback Scheme
… from the taxpayer-funded nonprofit organization in a 20-year grand larceny and kickback scheme. Cohen admitted … Supervising Auditor Edward J. Keegan, Associate Auditor Matthew Croghan, Auditor Matthew Krogan, Assistant Attorney General Milton Yu and …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-pleas-former-met-council-directors-stealingComptroller DiNapoli Releases Municipal Audits
… without board approval. Columbia County – Court and Trust Funds (2014M-353) The surrogate court clerk’s records could … of State Comptroller as abandoned property even though the funds have been in the custody of the treasurer for over …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1Pulaski Academy and Central School District - Separation Payments (2020M-20)
… found officials: Paid five former administrators a total of $24,989 for accrued unused vacation leave upon separation from the District based on past practice, even though their individual employment … Consult with legal counsel as to seeking recovery of payments identified in this report that are inconsistent …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/pulaski-academy-and-central-school-district-separation-payments-2020m-20Opinion 89-46
… AND EMPLOYEES -- Eligibility (U.S. citizenship) ZONING AND PLANNING -- Planning Board (members must be U.S. citizens) TOWN LAW, … who is not a U.S. citizen may not be a member of a town planning board. You ask whether a person who otherwise … of the United States may serve as a member of the town planning board …
https://www.osc.ny.gov/legal-opinions/opinion-89-46Comptroller DiNapoli Releases Municipal Audits
… , Roosevelt Fire District , Town of Sidney , Stony Creek Volunteer Fire Company and the Western Sullivan Public … budget complies with the property tax levy limit. Stony Creek Volunteer Fire Company – Cash Disbursements (Warren … Fire Dept Roosevelt Fire District Town of Sidney Stony Creek Volunteer Fire Company and the W Sullivan Public Library …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-auditsXI.11.H Early Pay Discounts for Procurement Contract Purchases – XI. Procurement and Contract Management
… Agencies are encouraged to request early pay discounts from contract vendors when feasible. If early pay discount terms are included in a contract, the awarding … note: Although agencies are encouraged to request early pay discounts whenever feasible, they should not be used as a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11h-early-pay-discounts-procurement-contract-purchasesComptroller DiNapoli Releases Municipal Audits
… audits of the Halcottsville Fire Department , Town of Rush , Willsboro Fire Department and the Child Protective … for payment and reviewing the treasurer’s work. Town of Rush – Board Oversight (Monroe County) The town board did not … audits of the Halcottsville Fire Department Town of Rush Willsboro Fire Department and the Child Protective …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-1IX.7.D Cost Allocation – IX. Federal Grants
… The implementation of project cost allocations based on payroll data helps facilitate an … being allocated can reasonably be assignable to such cost objective in accordance with relative benefits received. … costs may have an impact on future agency specific federal cost allocation plans. For additional detailed information, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7d-cost-allocationWayne Central School District – Property Disposal (2021M-161)
… [ read complete report - pdf ] Audit Objective Determine whether Wayne … disposals of District property. We examined the District’s disposal of 15 school buses and seven automated external … this property. We noted similar deficiencies in our 2014 report. 1 Further, despite the results of the District’s 2016 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/wayne-central-school-district-property-disposal-2021m-161CUNY Bulletin No. CU-476
… who elect to participate in the Health Benefits Buy Out Waiver Program Background The Health Benefits Buy Out Waiver Program is authorized under IRC Section 125 and … available. The employee must complete the Health Benefits Application and the MSC Enrollment/Change Form. An employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-476-city-university-new-york-cuny-health-benefits-buy-outOpinion 92-14
… upon the invalidity of the lien. In Application of Tumac Realty Corp. , 203 Misc 649, 123 NYS2d 642, (City Court, City … held that such substitution is permissible (see, Tumac Realty Corp. , supra ). In any event, a court is responsible …
https://www.osc.ny.gov/legal-opinions/opinion-92-14Opinion 89-26
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … LAW, §811: A fire district is authorized to promulgate a form of annual statement of financial disclosure for its … fails to do so there is no requirement that the officers or employees of the fire district complete and file annual …
https://www.osc.ny.gov/legal-opinions/opinion-89-26XIII.2.B Expense Report Submission – XIII. Employee Expense Reimbursement
… SECTION OVERVIEW AND POLICY An expense report must be submitted within 30 days of (i) the end of a … prior to being approved. Approval of an expense report shall be by an authorized official other than the … The SFS prevents an employee from submitting an expense report for reimbursement when the employee has an outstanding …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2b-expense-report-submissionFederal Fiscal Year 2023 Interactive Map
… Interactive map of Federal Fiscal Year 2023 …
https://www.osc.ny.gov/reports/federal-fiscal-year-2023-interactive-mapFederal Fiscal Year 2022 Interactive Map
… Interactive map of Federal Fiscal Year 2022 …
https://www.osc.ny.gov/reports/federal-fiscal-year-2022-interactive-map