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Amusement Park and Fair Ride Safety
… and other venues located outside New York City. Each ride must be inspected at least once each year and may be … December 31, 2013, the Department issued over 5,000 ride permits and collected more than $530,000 in permit … Key Findings Over the three-year period, there were 24 ride-related accidents or incidents reported, two of which …
https://www.osc.ny.gov/state-agencies/audits/2014/08/12/amusement-park-and-fair-ride-safetyComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … (Allegany County) The board relied on fund balance to finance part of the town’s operations, reducing unexpended … as of Dec. 31, 2013. The supervisor and the board did not use prior years’ budget-versus-actual operating results when …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases State Audits
… College - Controls Over Bank Accounts (2014-S-69) Auditors found weaknesses in the monitoring and authorization of bank … using unauthorized accounts. A review of Lehman’s accounts found that a non-tax-levy account contained tax-levy funds … propriety of the current toll structure. ### … Auditors found weaknesses in the monitoring and authorization of bank …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-releases-state-auditsDiNapoli: Guess Inc. Agrees to Report on Workplace Safety, Environmental Risks
… chains including: 2014 – Fortune 500 retailers Dollar Tree and Dillard’s agreed to increase transparency and …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-guess-inc-agrees-report-workplace-safety-environmental-risksAvoca Central School District – Payroll (2025M-14)
… officials accurately pay employees’ salaries and wages? Audit Period July 1, 2022 – January 28, 2025 … supported, authorized by management and accurately paid in accordance with board-approved collective bargaining … during the period July 1, 2022 through October 10, 2024. We reviewed 35 employees’ salaries and wage payments totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14Oversight of Select High-Technology Projects (Follow-Up)
… included in our initial audit report, Oversight of Select High-Technology Projects (Report 2017-S-60 ). About the … are highly valued targets of economic development due to a belief that they will yield higher rates of growth, … administering tax credit projects. ESD also administers a variety of tax credit programs including the Excelsior …
https://www.osc.ny.gov/state-agencies/audits/2025/04/15/oversight-select-high-technology-projects-followState Agencies Bulletin No. 2353
… been created to allow the Office of Employee Relations (OER) to process Tuition Reimbursement and Certification and … PayServ. Affected Employees: Employees participating in OER’s Tuition Assistance and CLEFR programs. Background: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2353-new-earn-codes-tuition-reimbursement-and-certification-and-licensureDiNapoli: Former Vernon Center Fire Department Treasurer Pleads Guilty to Stealing Over $300,000
… Jonnell Rose, former Treasurer of the Vernon Center Fire Department, … Police Superintendent Steven G. James announced today. Rose pled guilty to grand larceny in the second degree. “Jonnell Rose betrayed his community’s trust and stole over $300,000 …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-former-vernon-center-fire-department-treasurer-pleads-guilty-stealing-over-300000DiNapoli: MTA Faces $9.8 Billion Capital Plan Shortfall
… outlook for the MTA’s operating budget has improved with the economy, its 2015-2019 capital program is facing a … $3.5 billion by 2019, $1 billion more than in 2014. Even with planned biennial fare and toll increases of 4 percent, … revenues during the financial plan period, compared with 17 percent in 2014. The MTA’s current four-year …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-mta-faces-98-billion-capital-plan-shortfallDiNapoli: Audit Recommends Additional Steps to Reduce Student Absenteeism
… up efforts to combat chronic student absenteeism, but an audit released today by New York State Comptroller Thomas … the extent to which districts implemented strategies to address chronic absenteeism. DiNapoli's auditors examined 18 … Find out how your government money is spent at Open Book New …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-recommends-additional-steps-reduce-student-absenteeismOpinion 92-7
… of tax moneys to pay debts incurred in the operation of a volunteer's business) WORDS AND PHRASES -- "Relief" … may expend foreign fire insurance tax moneys to aid a volunteer firefighter in the running of his business. You … 342). Similarly, we have previously concluded that the phrase "indigent fireman", as used in special acts …
https://www.osc.ny.gov/legal-opinions/opinion-92-7Opinion 97 - 12
… issues discussed in the opinion. CONFLICTS OF INTEREST -- Employment Contracts (planning board secretary as employee of … or to which he or she has appointment power (see 1990 Opns St Comp No. 90-28, p 65). Further, General Municipal Law, … the firm appears before the planning board. May 22, 1997 Joseph A. Reinschmidt, Executive Secretary Town of Parma, …
https://www.osc.ny.gov/legal-opinions/opinion-97-12DiNapoli Announces New $7 Million Investment in Northern Ireland
… Belfast Máirtín Ó Muilleoir. “His latest investment in the cream of our entrepreneurial talent will not only underpin …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-announces-new-7-million-investment-northern-irelandNew York’s Economy and Finances in the COVID-19 Era (July 1, 2021)
… 1, 2021 Edition Have Personal Income and Earnings Returned to Pre-Pandemic Levels in New York? Recently released data … of wages, income earned by business owners or members of a partnership (“proprietors’ income”), dividends, interest … updated on the State’s economy and finances. Subscribe to get the latest update. Subscribe … Recently released data …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-july-1-2021DiNapoli: Financial Plan Outlook Has Improved; State Should Now Commit to Further Increasing Reserves
… reduction was fueled by the receipt of substantial new resources, including $15.2 billion in federal assistance and … and programs established in the budget to support pandemic recovery for New York’s struggling individuals, families and … on high-income earners, combined with volatility of capital gains and the possibility of taxpayer migration …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-financial-plan-outlook-has-improved-state-should-now-commit-further-increasing-reservesControls Over CUNY Fully Integrated Resources and Services Tool (Follow-Up)
… legacy systems, is an Enterprise Resource Program used for various applications including student administration, … only to functions that were necessary to meet their needs. For example, CUNY Central Office granted 60 roles to … without adequate justification. The business needs for the ASLs to have the roles in question were unclear. In …
https://www.osc.ny.gov/state-agencies/audits/2018/09/25/controls-over-cuny-fully-integrated-resources-and-services-tool-followCapital Planning (Follow-Up)
… Purpose To determine the extent of the implementation of the three … $1.6 billion. The Public Authorities Law requires NFTA to prepare a five-year capital plan, along with annual … by Public Authorities Law, but could not demonstrate how these plans addressed its highest capital needs. In …
https://www.osc.ny.gov/state-agencies/audits/2018/09/04/capital-planning-followWebsite Accessibility
… Acrobat to read Portable Document Format (PDF) files. Microsoft Word Microsoft offers file viewer and converter programs to enable … another version of MS-Word to open and view MS-Word files. Microsoft Excel Microsoft offers Microsoft offers to enable …
https://www.osc.ny.gov/help/website-accessibilityProperty Tax Credits
… Purpose The objective of our examination was to determine whether Property Tax Freeze, Property Tax … in levy year 2014. Each of these credits are intended to offset the cost of property or school taxes on a … through June 30, 2017. Key Findings Using data analytics to examine high risk transactions, we identified and returned …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/property-tax-creditsEnforcement of the Mitchell-Lama Surcharge Provisions (Follow-Up)
… surcharges were generally properly calculated and assessed for the tested transactions at the sampled developments, … only 30 percent of the required income verification audits for our sample had been done. We also found that developments … time of our review in 2017, DHCR’s most recent match was for 2012. Further, the Private Housing Finance Law states …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/enforcement-mitchell-lama-surcharge-provisions-follow