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Walton Fire District – Financial Operations (2017M-238)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238Valley Stream Central High School District – Payroll (2016M-19)
… September 28, 2015. Background The Valley Stream Central High School District is located in the Town of Hempstead, … Valley Stream Central High School District Payroll 2016M19 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/valley-stream-central-high-school-district-payroll-2016m-19Prattsburgh Central School District – Tax Collection (2016M-122)
… of our audit was to verify the accuracy of the District’s tax collection for the period July 1, 2014 through March 17, … $9.8 million. Key Finding The Board did not provide the Tax Collector with a warrant prior to the start of the tax collection process. Key Recommendation The Board should …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/prattsburgh-central-school-district-tax-collection-2016m-122Watkins Glen Central School District – Health Insurance Cost Savings (2016M-144)
… Purpose of Audit The purpose of our audit was to determine whether District officials implemented measures to achieve health insurance cost savings and address rising …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/watkins-glen-central-school-district-health-insurance-cost-savings-2016mOpinion 88-29
… IDA member. General Municipal Law, Article 18 (§§800, et seq .) contains provisions of law relative to conflicts of …
https://www.osc.ny.gov/legal-opinions/opinion-88-29IV.3.A Taxes – IV. Accounting Codes - Uses and Descriptions
… State and certain local taxes are administered by the State Department of Taxation and Finance (DTF). As State tax returns are received and processed by DTF, the taxpayer remittances are deposited … State and certain local taxes are administered by the State Department of Taxation and Finance DTF …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3a-taxesNY State Comptroller DiNapoli Doubles Low Emissions Index Investment to $4 Billion
… New York State Comptroller Thomas P. DiNapoli today at the Investor … Nations announced a $2 billion increase to the New York State Common Retirement Fund's (Fund) low emissions equities index, doubling its … New York State Comptroller Thomas P DiNapoli today at the Investor …
https://www.osc.ny.gov/press/releases/2018/01/ny-state-comptroller-dinapoli-doubles-low-emissions-index-investment-4-billionInspector General
… reach the Office of the Inspector General. To report fraud outside of OSC: 1-888-672-4555 weekdays, 9:00 a.m. to 5:00 …
https://www.osc.ny.gov/common-retirement-fund/resources/inspector-generalFormer President of Briarcliff Manor Fire Department Pleads Guilty to Embezzling More Than $120,000
… four years, Garcia abused his elected position to channel over $120,000 into his personal accounts. Instead of …
https://www.osc.ny.gov/press/releases/2018/07/former-president-briarcliff-manor-fire-department-pleads-guilty-embezzling-more-120000Opinion 89-20
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics … officers and employees) GENERAL MUNICIPAL LAW, §§806, 808: A town's code of ethics does not apply to officers and … would be appropriate. Initially, we note that it is our policy not to render opinions to officials of one …
https://www.osc.ny.gov/legal-opinions/opinion-89-20Opinion 91-57
… in the opinion. LIBRARIES -- Finances (comingling library moneys with those of municipal sponsor) -- Public Library (comingling library moneys with those of municipal sponsor) MUNICIPAL … Whether library fund moneys of the village public library may be comingled with moneys of the village …
https://www.osc.ny.gov/legal-opinions/opinion-91-57DiNapoli: NYC Tourism Approaches Full Recovery, Still Top Major U.S. Tourist Destination
… a complete recovery as visitor spending and related tax revenue have surpassed pre-pandemic levels, according to … New York City,” DiNapoli said. “Visitor spending and the tax revenue this industry generates already exceed … a record $4.9 billion in sales and other tourism-related tax revenue for the city in fiscal year (FY) 2024, a 16% jump …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-nyc-tourism-approaches-full-recovery-still-top-major-us-tourist-destinationDiNapoli: State Department of AG and Markets Should Improve Pollinator Protection Program
… and Markets should step up efforts to ensure honey bee populations are protected, according to an audit released … do more to detect the diseases and parasites that destroy bee colonies. Agriculture is a key part of New York’s economy … to this audit.” Over the past three decades, the honey bee population in New York has declined drastically, in large …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-state-department-ag-and-markets-should-improve-pollinator-protection-programNew York’s Economy and Finances in the COVID-19 Era (March 30, 2021)
… from the pandemic and the ensuing economic shutdown were swift and deep: employment in New York declined by nearly 2 … from the pandemic and the ensuing economic shutdown were swift and deep employment in New York declined by nearly 2 …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-march-30-2021New York’s Economy and Finances in the COVID-19 Era
… of lost jobs. 53% of New York adults age 18 and over live in households that have lost employment income since … Data For example, while 10 percent of all U.S. adults live in households reporting not having enough to eat in the … In the wake of COVID19 more than half of adult New Yorkers live in households that have lost employment income …
https://www.osc.ny.gov/reports/covid-19-july-9-2020Enforcement of Local Law 144 – Automated Employment Decision Tools
… To address some of these concerns, the New York City (NYC) Council passed Local Law 144 of 2021 (LL144 or the Law). … it will be used, and the data that will be collected. The NYC Department of Consumer and Worker Protection (DCWP) is … licensing, and workplace laws that apply to businesses in NYC. DCWP is tasked with enforcing LL144 and can impose civil …
https://www.osc.ny.gov/state-agencies/audits/2025/12/02/enforcement-local-law-144-automated-employment-decision-toolsOversight of Child Protective Services (Follow-Up)
… or maltreatment, and provide rehabilitative services. OCFS is responsible for overseeing the locally administered … contract with LDSSs to provide child welfare services. OCFS receives suspected incidences of child abuse and … 313,000 calls in 2023. If a call is received and OCFS staff determine there is reasonable cause to suspect …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/oversight-child-protective-services-followDiNapoli: NYS Pension Fund Commits $1.3 Billion to Sustainable Investment Program
… economy,” DiNapoli said. “The Fund is a recognized leader in addressing climate-related investment risks and pursuing … by 2040 and position it for changes already happening in the markets.” The Fund committed $1 billion to funds … retirement funds to integrate climate risk considerations in their global equity investment process,” In 2022, the Fund …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-nys-pension-fund-commits-13-billion-sustainable-investment-programDiNapoli: Major Retailers Agree to Report on Efforts to Protect Human Rights, Workplace Safety
… New York State Comptroller Thomas P. DiNapoli today announced … have agreed to shareholder proposals filed by the New York State Common Retirement Fund (Fund) that asked the companies … can create stronger companies and safeguard the New York State Common Retirement Fund's investments." DiNapoli's …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-major-retailers-agree-report-efforts-protect-human-rights-workplace-safetySyracuse City School District – Information Technology (2025M-129)
… officials adequately manage nonstudent network user accounts and develop and adopt an information technology (IT) … Area School district officials must manage network user accounts and create IT contingency plans to help protect … and maintain public trust. Unmanaged network user accounts are potential entry points for attackers and other …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/syracuse-city-school-district-information-technology-2025m-129