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Opinion 88-8
Whether a fire district may engage a local automotive dealership to service its vehicles if a member of the board of fire commissioners is the president and chief stockholder of the automotive dealership and abstains from voting with respect to any matters relating to the service contracts
https://www.osc.ny.gov/legal-opinions/opinion-88-8State Comptroller DiNapoli Releases Municipal Audits
… addition, the board did not adopt realistic budgets based on historic trends. The district ended 2019 with $345,000 in …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Youth in NYC Face Double Digit Unemployment Rate
… Young workers in New York City between the ages of 16-24 continued to face a high … among the youth labor force increased dramatically, by 2.5 times citywide between 2019 and 2024, a larger increase than …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-youth-nyc-face-double-digit-unemployment-rateControls Over the Empire State Supportive Housing Initiative
… relative was living in the unit and had changed the locks on the door. In June 2023, the provider located the resident …
https://www.osc.ny.gov/state-agencies/audits/2023/12/21/controls-over-empire-state-supportive-housing-initiativeComptroller DiNapoli Releases School District Audits
… of June 30, 2019, the unemployment insurance reserve and tax certiorari reserve balances of $381,484 and $563,862, … appropriated fund balances each year and the excessive tax certiorari reserve balance as of June 30, 2019, the …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-1XIX.1.C PCIP Changes to Federal Grants – XIX. Project Costing (PCIP)
… > Utilities > Project Guide SFS Coach, JAA-PPM101-035 GFO Chapter XIX.2 Project Costing Maintaining Projects Agency … Utilities > Project Guide SFS Coach, JAA-PPM101-036 - 045 GFO Chapter XIX.2 Project Costing Establishment of the … Federal Grant Request Guide SFS Coach, JAA-GCC101-029 & 30 GFO Chapter IX. Federal Grants Federal Grant Request Guide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1c-pcip-changes-federal-grantsComptroller DiNapoli Statement in Response to President Trump’s Withdrawal From the Paris Agreement
… "President Trump’s decision to walk away from the Paris Agreement is a mistake, is bad policy and relegates … address climate change in innovative ways. As trustee of New York state’s $192 billion pension fund, I will continue … a reality." Background Comptroller DiNapoli has taken ground breaking actions to promote solutions to climate …
https://www.osc.ny.gov/press/releases/2017/06/comptroller-dinapoli-statement-response-president-trumps-withdrawal-paris-agreementVillage of Horseheads – Collections (2023M-169)
… respectively. Code Enforcement cash collections totaling $150 were not deposited until we identified the discrepancy, … The Board of Trustees (Board) did not comply with New York State Village Law which required the Board to annually audit …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169Town of Java – Tax Collection Remittance (P1-24-21)
… whether the Town of Java (Town) Tax Collector remitted all collections as required by New York State Town Law (Town Law). Key Findings The Tax …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21Opinion 92-24
… This opinion represents the views of the Office of the State Comptroller at the time it was … to designate an official newspaper, but if it elects to do so the board must follow the order of selection set forth …
https://www.osc.ny.gov/legal-opinions/opinion-92-24DiNapoli: Report Finds Mixed Job Picture in Upstate NY
… New York lags behind downstate New York and the nation in job growth since the Great Recession, according to a … Thomas P. DiNapoli. Since June 2009, total employment in upstate New York rose by 0.3 percent compared to 2.2 … Since the Great Recession , visit: http://www.osc.state.ny.us/reports/economic/employment_trends_nys_2016.pdf For …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-report-finds-mixed-job-picture-upstate-nyDiNapoli: Surge in Tourism Bolsters NYC Hotel Industry
… The number of hotel rooms in New York City increased by 48 percent between 2006 and 2015, and the number of industry jobs increased by 29 percent, according to a report issued … City, fueling the creation of well-paying middle-class jobs," said DiNapoli. "While the industry is vulnerable to …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-surge-tourism-bolsters-nyc-hotel-industryState Ends 2015-16 Fiscal Year with Strong Cash Position Largely From Temporary Resources
… significantly less than anticipated in initial and final projections. The General Fund ended the year with a … Care Act. Spending was $1.4 billion lower than initial and final projections, with grants to local governments and … website called Open Book New York ( www.openbooknewyork.com ). … The state collected $1533 billion in State Fiscal …
https://www.osc.ny.gov/press/releases/2016/05/state-ends-2015-16-fiscal-year-strong-cash-position-largely-temporary-resourcesDiNapoli: Overtime Costs at State Agencies Reached All-Time High in 2021
… be responsive to 21 st Century needs, and to ensure that services are provided in a cost-effective manner without … rose significantly at the Office of Children and Family Services (OCFS) and the City University of New York (CUNY), … reductions of almost 10%. Individual agency workforce count changes resulted from a variety of factors, including …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-overtime-costs-state-agencies-reached-all-time-high-2021State Comptroller DiNapoli Releases Municipal & School Audits
… and officials are also projecting deficits in 2024. The 2025 proposed budget includes a planned deficit in water, … liabilities totaled more than $20.5 million and the 2025 proposed budget does not provide for satisfying these … collections totaling $238,032 did not indicate the form of payment (cash or check). Auditors found 358 …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-0Town of Lorraine – Town Supervisor's Records and Reports (2025M-47)
… between recorded cash balances and adjusted bank balances, in part, because she did not perform bank reconciliations in an accurate manner. As of December 31, 2023, three bank … account cash balances totaling $105,091 were not included in the accounting records and the remaining three bank …
https://www.osc.ny.gov/local-government/audits/town/2025/08/08/town-lorraine-town-supervisors-records-and-reports-2025m-47Opinion 92-43
Whether General Municipal Law 104b authorizes a town board to require in its procurement policies and procedures adopted pursuant to that statute that all purchases or leases in excess of $50000 by the highway superintendent be approved by the town board
https://www.osc.ny.gov/legal-opinions/opinion-92-43Comptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea of Former NYC Council Member Ruben Wills
… State Comptroller Thomas P. DiNapoli and New York Attorney General Eric T. Schneiderman announced the guilty plea today of former New York City Councilman Ruben Wills. Wills pleaded …
https://www.osc.ny.gov/press/releases/2017/11/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-former-nyc-council-member-ruben-willsDiNapoli: Town of Altona Official Misused $23,500
… of Altona in Clinton County altered cash receipts in order to embezzle $23,500 in public funds, according to an audit and investigation released today by State … money,” said DiNapoli. “Unfortunately, my office continues to uncover instances such as this where local officials are …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-town-altona-official-misused-23500Corrupt Orange County IDA Officials Ordered to Repay Over $1 Million
… Development Agency (IDA), who pleaded guilty in June to corruption charges, including hiding self-dealing and … released a report detailing the defendants’ crimes and how the systemic failures and neglect of duty by the IDA … Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at …
https://www.osc.ny.gov/press/releases/2021/09/corrupt-orange-county-ida-officials-ordered-repay-over-1-million