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Opinion 94-3
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … and Control to the Governor re: L 1963, ch 706). Further, any private road improved under section 200 must be … e.g., Town Law, §§191, 193, 209-d, 209- e[3]), section 200 does not contain a requirement for approval by the State …
https://www.osc.ny.gov/legal-opinions/opinion-94-3Opinion 90-2
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … (with town library by village) -- Grants (by village to town library) VILLAGES -- Powers and Duties (contract for library services with, or grant to town library) EDUCATION LAW, §256: A village may contract …
https://www.osc.ny.gov/legal-opinions/opinion-90-2Comptroller DiNapoli and AG Schneiderman Announce Conviction of Florida Resident for Stealing Over $148k In NYS Pension Benefits
… exemplifies the commitment Comptroller DiNapoli and I have to our Operation Integrity partnership, and to ensuring …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-florida-resident-stealing-over-148k-nysDiNapoli: Audit Reveals Hiring and Budgeting Problems in Brentwood School District
… budgeting led the Brentwood Union Free School District to accumulate excessive fund balance as well as reserve funds … board-approved amounts and have gone unused, according to an audit released today by New York State Comptroller … in the insurance reserve. The board also overfunded the retirement contribution reserve by $4.3 million. Auditors …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-audit-reveals-hiring-and-budgeting-problems-brentwood-school-districtState Comptroller DiNapoli Releases Municipal Audits
… who was responsible for receiving and disbursing cash, signing district checks and maintaining the accounting … Theresa Fire District – Board Oversight and Financial Management (Jefferson County) The board did not provide … regular financial reporting. Town of Wolcott – Information Technology (Wayne County) The board did not ensure that …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School District Audits
… Central School District – Professional Services (Putnam County) District officials did not seek competition for … Academy of Science Charter School – Procurement (Erie County) Auditors determined the school’s procurement policy … tuition assistance upon his separation from the district. Rockland County Community College – Employee Benefits The …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-1Corrupt Orange County IDA Officials Ordered to Repay Over $1 Million
… firm for merely attending 20 meetings and “a couple” of phone calls. The investigation also found that the IDA’s … DiNapoli and District Attorney Hoovler issued a number of recommendations in the report for the new board to …
https://www.osc.ny.gov/press/releases/2021/09/corrupt-orange-county-ida-officials-ordered-repay-over-1-millionDiNapoli: Local Sales Taxes Jump 49.2 Percent in Second Quarter
… from last year’s weak collections during the first wave of the COVID-19 pandemic, according to State Comptroller … sales taxes may have prevented steeper declines. The first change occurred after June 2018, when the U.S. Supreme … group of vendors required to collect sales tax. The second change, the marketplace provision, now requires online …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-local-sales-taxes-jump-49-point-2-percent-second-quarterDiNapoli: NYC Tourism Approaches Full Recovery, Still Top Major U.S. Tourist Destination
… New York’s tourism sector is approaching a complete recovery as … levels, according to a new report from New York State Comptroller Thomas P. DiNapoli. The city estimates it … leaders need to focus on keeping New York a desirable and safe destination for individuals and families from around the …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-nyc-tourism-approaches-full-recovery-still-top-major-us-tourist-destinationState Comptroller DiNapoli Releases Municipal & School Audits
… and as a result, payments were made prior to audit, for unsupported claims and for inappropriate purposes. Of the 98 claims totaling … itemized receipts. The village reimbursed the former mayor for two payments totaling $1,500 for the village’s accounting …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1Employer Projected Invoice
… It approximates next year’s annual invoice. If you have the Billing Security Role, we notify you when your … 2025. Payment will be due February 1, 2026, or you will have the option to pay a discounted prepayment amount by … Program . For participants of these programs, this does not account for the balance of your Reserve Fund, which …
https://www.osc.ny.gov/retirement/employers/employer-projected-invoiceDiNapoli Report Highlights Where New Yorkers Work
… 2019 levels. Only New York City, Long Island, and the Hudson Valley had employment above 2019 levels in August … three downstate regions (New York City, Long Island, and Hudson Valley) in 2023, the concentration of industries … over one-third of the total employment in 2023. The North Country and the Mohawk Valley, regions with over 43% of …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-report-highlights-where-new-yorkers-workXIX.1.C PCIP Changes to Federal Grants – XIX. Project Costing (PCIP)
… a Project using the Project Guide of this Chapter for more information. See SFS Coach for the Job Aides related to the Project Guide. Agencies will … Contract to the Project (to initiate billing in SFS for reimbursement from the Federal Government) Agency fills out …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1c-pcip-changes-federal-grantsState Comptroller DiNapoli Releases Municipal Audits
… that the town supervisor approved payroll without having any information regarding the numbers of hours that employees … not submit various annual reports as required, and did not have a system for recording all receipts and disbursements. … and reports. The audit follow-up found that town officials have not taken corrective action, as none of the seven audit …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Youth in NYC Face Double Digit Unemployment Rate
… by the pandemic than their female counterparts, but they have been slower to find jobs post pandemic. While the … Due to their limited experience, young workers tend to have fewer job options and are more likely to work in … and retail trade. In the city, these industries have yet to fully recover their pre-pandemic losses. As of …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-youth-nyc-face-double-digit-unemployment-rateDiNapoli Releases Annual IDA Report
… Thomas P. DiNapoli. “Recent increases in property values and construction costs have contributed to rising IDA project … communities they serve through support to local businesses and job growth, but local officials and other stakeholders should closely monitor the costs and …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-annual-ida-reportState Comptroller DiNapoli Releases Municipal & School Audits
… safeguard all assets, it did not provide detailed guidance for maintaining inventory records for most IT assets because … (Steuben County) Town officials did not always solicit competition in accordance with the town’s procurement policy, … August 6, 2024, almost $2 million were procured without competition. The audit identified instances where officials …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 92-43
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Policies and Procedures … and Duties (authority to require prior board approval in procurement policies and procedures) HIGHWAY LAW, §§140, … Municipal Law, §104-b. The town board may not, however, in these policies and procedures supersede any other …
https://www.osc.ny.gov/legal-opinions/opinion-92-43Opinion 88-14
… AND LOST PROPERTY -- County Sheriff (disposition of unclaimed county prisoners' property) MUNICIPAL FUNDS -- Trust and Agency Funds (transfer of abandoned property to) STATUTE OF LIMITATIONS -- Unclaimed Funds (county prisoners) ABANDONED PROPERTY LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-88-14State Comptroller DiNapoli Releases Municipal Audits
… who overpaid their taxes. However, only a limited number of taxpayers received their refund since 2021. …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-audits