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Town of Newstead – Joint Highway Facility Project (2012M-260)
… which comprises five elected members: the Town Supervisor and four Council Members. In February 2010, the Board … An inter-municipal agreement was entered into by the Town and the Village to address their respective involvement with … facility (Project) but the facility’s future operation and maintenance. While the inter-municipal agreement sets …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-newstead-joint-highway-facility-project-2012m-260State Comptroller DiNapoli Releases School Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … School District – Financial Management (Wyoming County) For the 2013-14, 2014-15 and 2015-16 fiscal years, the board … sound budgets and monitor and update its multi-year plan. For access to state and local government spending, public …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-audits-0Starpoint Central School District – Audit Follow-Up (2022M-101-F)
… Royalton and Wheatfield in Niagara County. The District is governed by a five-member Board of Education (Board), that is responsible for managing and controlling the District’s … and educational affairs. The Superintendent of Schools is responsible, along with other administrative staff, for …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/05/starpoint-central-school-district-audit-follow-2022m-101-fState Comptroller DiNapoli Releases Municipal Audits
… audits were issued. Downsville Fire District – Procurement and Claims Audit (Delaware County) The board did not ensure that goods and services were procured in accordance with the procurement policy and that all claims were approved prior to payment. None of …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… , Village of Franklin and the Town of Hartwick . "In today's fiscal climate, budget transparency and … or ensure water rents and penalties were properly billed. In addition, the board did not provide proper oversight of … spending, the state's 145,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… School District and the Webster Central School District . "In an era of limited resources and increased accountability, … Leave Accruals (Suffolk County) Auditors discovered errors in accrual records for 70 percent of the employees tested, … properly. Records reviewed contained 16 errors resulting in leave balances being overstated by a total of 9.5 days …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases School Audits
… Auditors found that district officials did not maintain up-to-date disposal records and 10 of 25 assets (40 percent) totaling $43,330 were not traced to locations. East Irondequoit Central School District – … County) District officials did not use competitive methods to select 10 of 16 professional service providers who were …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-0DiNapoli: Local Sales Tax Collections Up 7% in First Quarter
… Local government sales tax collections in New York state totaled $5.5 billion in the … today by State Comptroller Thomas P. DiNapoli. “Sales tax collections were quite strong in the first quarter,” … report found: On a monthly basis, statewide sales tax collections increased by 9.2% in January and 14.1% in …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-local-sales-tax-collections-7-percent-first-quarterOpinion 88-29
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Purchases and Sales … mayor would not have a prohibited conflict of interest in a purchase of real property from the village industrial … of interest would arise if the mayor of a village, in his private capacity, purchases a parcel of land from the …
https://www.osc.ny.gov/legal-opinions/opinion-88-29IV.3.A Taxes – IV. Accounting Codes - Uses and Descriptions
… NYC, as prescribed in Article 29B of the Tax Law. 30333 Cannabis Excise Tax Tax imposed on gross receipts from the sale of medical cannabis as prescribed in Article 20B and adult-use cannabis for distributers and retail customers as prescribed …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3a-taxesFormer President of Briarcliff Manor Fire Department Pleads Guilty to Embezzling More Than $120,000
… of New York, William F. Sweeney Jr., Assistant Director-in-Charge of the New York Field Division of the Federal … and chief of the Briarcliff Manor Fire Department in Briarcliff Manor, New York (BMFD), pled guilty to … of more than $120,000 from the BMFD. GARCIA pled guilty in White Plains federal court before U.S. District Judge …
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 … of a fire district located within the town. We are in receipt of your letter concerning the town's code of … powers and duties of another municipality. Accordingly, in responding to your inquiry, we cannot comment upon the …
https://www.osc.ny.gov/legal-opinions/opinion-89-20Opinion 91-57
… or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Finances (comingling library … Library fund moneys of a village public library held in the custody of the village treasurer may be comingled with … would be more efficient if library moneys were deposited in and disbursed from the same bank account as village …
https://www.osc.ny.gov/legal-opinions/opinion-91-57New York’s Economy and Finances in the COVID-19 Era (March 30, 2021)
… ensuing economic shutdown were swift and deep: employment in New York declined by nearly 2 million jobs from February … more than 1 million jobs below its pre-pandemic levels. In February 2021, total non-farm employment in New York increased only slightly, by a net of 3,700 jobs, …
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
… reported, New York’s unemployment rate has soared upward in recent months, with May's 14.5 percent nearly four times the 3.7 percent in February. But that rate is only one measure of the impact … In the wake of COVID19 more than half of adult New Yorkers …
https://www.osc.ny.gov/reports/covid-19-july-9-2020Enforcement of Local Law 144 – Automated Employment Decision Tools
… Companies are increasingly using automated tools to assist in making employment decisions. This technology can be used in a variety of ways, such as quickly scanning resumes for … licensing, and workplace laws that apply to businesses in NYC. DCWP is tasked with enforcing LL144 and can impose …
https://www.osc.ny.gov/state-agencies/audits/2025/12/02/enforcement-local-law-144-automated-employment-decision-toolsSyracuse City School District – Information Technology (2025M-129)
… records. In addition, a compromised network user account with administrative permissions could cause greater damage … and contingency planning. District officials agreed with our recommendations and indicated they have initiated or … Responding to an OSC Audit Report , which you received with the draft audit report. The CAP should be posted on the …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/syracuse-city-school-district-information-technology-2025m-129DiNapoli: NYC Tourism Approaches Full Recovery, Still Top Major U.S. Tourist Destination
… number of tourists is nearly back to pre-pandemic numbers in New York City,” DiNapoli said. “Visitor spending and the … for individuals and families from around the world.” In 2023, 62.2 million people visited New York City, about 7% fewer than the 66.6 million who visited in 2019. Though fewer, these visitors spent over $48 billion …
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
… bees and other pollinators. To address a drastic decline in the population of these essential pollinators, in 2016 the state created the Pollinator Protection Plan. The … Over the past three decades, the honey bee population in New York has declined drastically, in large part due to …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-state-department-ag-and-markets-should-improve-pollinator-protection-programMore About This Retirement Plan – Non-Contributory Plan with Guaranteed Benefits
… covered by the Non-Contributory Plan. (There is no Tier 4 in the Police and Fire Retirement System.) These benefits are … of New York, administers this plan. Our main office is in Albany, New York. This publication is a general summary of …
https://www.osc.ny.gov/retirement/publications/1513/more-about-retirement-plan