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Town of Alden – Town Clerk/Tax Collector (2024M-106)
… collections were at greater risk for theft or loss. In addition, the Clerk accumulated unremitted funds totaling $138,050 in the tax collection bank accounts. The funds should have … Properly deposit all real property tax collections in accordance with New York State Town Law (Town Law) Section …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106Selected Management and Operations Practices (Follow-Up)
… On April 14, 2011, the Governor of New York signed into law the ReCharge New York (RNY) power program as part of Chapter 60 (part CC) of the Laws of 2011 (Law). RNY power is to be allocated to businesses and … Board of Trustees. Section 2896 of the Public Authorities Law requires NYPA to prepare a report, at least annually, …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/selected-management-and-operations-practices-followCompliance With the Enough is Enough Act
… if the State Education Department (SED) and Division of State Police (DSP) are complying with the requirements … to sexual assault on college campuses and assure students of their right to have sexual violence investigated and … prevention and response policies, and amended rule 3016 of the Civil Practice Law and Rules to maintain student …
https://www.osc.ny.gov/state-agencies/audits/2018/01/24/compliance-enough-enough-actTrash Can Free Stations Pilot Program
… Purpose To determine if Metropolitan Transportation-New York City … of the Trash Can Free Stations Pilot Program, intended to improve cleanliness of stations and reduce the rodent …
https://www.osc.ny.gov/state-agencies/audits/2015/09/22/trash-can-free-stations-pilot-programDiNapoli Releases July State Cash Report
… All Funds receipts totaled $48.6 billion, an increase of $666.9 million or 1.4 percent from a year earlier. All … totaled $23.1 billion through July 31, a decline of $1.1 billion or 4.6 percent from the same period last … Financial Plan. The General Fund ended July with a balance of $3.8 billion, which was nearly $3 billion lower than a …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-releases-july-state-cash-reportState Agencies Bulletin No. 1156
… due to the implementation of the Statewide Financial System . Affected Employees All agencies using the new Statewide Financial System or extracting data from PayServ containing Chart of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1156-changes-payserv-chart-accounts-related-implementation-statewidePurchasing Practices at the Linden Plaza Mitchell-Lama Housing Development (Follow-Up)
… payments of approximately $33 million; $22.3 million was for services such as mortgage payments, insurance, and … prices. The Rules did not require competitive bidding for contracts less than $100,000 or for purchases made without a contract, regardless of dollar …
https://www.osc.ny.gov/state-agencies/audits/2020/06/23/purchasing-practices-linden-plaza-mitchell-lama-housing-development-followDiNapoli: Central NY Village Official Stole More Than $100K
… off more than $100,000 from her community and nearly got away with it,” said DiNapoli. “She had keys to the cash register and …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-central-ny-village-official-stole-more-100kPrivacy and Security of Student Data
… Objectives To determine if the State Education Department (Department) … data and is monitoring New York State school districts to ensure they are complying with the legislation and …
https://www.osc.ny.gov/state-agencies/audits/2023/05/16/privacy-and-security-student-dataNY State Comptroller Announces Appointment of Emerging Managers Director
… “Mr. McClearn has the experience and the skill set needed to continue attracting innovative investment perspectives … Emerging Manager Program and uphold its role as a pathway to growth for smaller and diverse investment managers.” The … of capital, perform due diligence and recommend managers to participate in the Program. Each year, the Fund also seeks …
https://www.osc.ny.gov/press/releases/2024/02/ny-state-comptroller-announces-appointment-emerging-managers-directorHenrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
… tax proceeds are generated from a tax, generally at a rate of 2 percent that is imposed on the premiums of fire insurance policies written by certain out-of-state insurers against loss or damage by fire on property …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceedsUnderstanding Your NYSLRS Membership
… Whether you’ve just joined NYSLRS or have been a member for years, it’s important to understand how your membership …
https://www.osc.ny.gov/retirement/members/understanding-your-nyslrs-membershipOpinion 99-15
… -- Taxes and Assessments (authorizing tax exemption) REAL PROPERTY TAXES AND ASSESSMENTS -- Exemptions (authority to … of municipalities and "quasi-municipal corporations" (NY Const., art III, §1, art XVI, §1; see, e.g., Greater … St Comp No. 87-64, p 96; see Kinkead v Village of Round Lake , 187 AD2d 905, 591 NYS2d 80; Torsoe Bros. v Board of …
https://www.osc.ny.gov/legal-opinions/opinion-99-15DiNapoli: Silencing Excessive NYC Noise a Major Challenge
… Noise complaints to New York City's 311 system rose from approximately 200,000 to … , Noise in New York City Neighborhoods , released today by State Comptroller Thomas P. DiNapoli. The report maps noise …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-silencing-excessive-nyc-noise-major-challengeOpinion 95-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … for reasons of necessity or urgency ( Koso v Greene , 260 NY 491, 184 NE 65; Hennessey v Farrell , 43 Misc 2d, 252 …
https://www.osc.ny.gov/legal-opinions/opinion-95-11DiNapoli Reaffirms Commitment to DEI Initiatives
… Fund (Fund), today announced various initiatives to address diversity, equity, and inclusion (DEI) issues at … and problem-solving capabilities, and ultimately lead to improved shareholder value. Including people with … are critical drivers of business success. Failure to establish robust DEI policies and practices can result in …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-reaffirms-commitment-dei-initiativesDiNapoli: Taxpayers Moving Out of State Spiked in 2020, Led by Those Leaving NYC
A report released today found more than one of every 100 resident personal income tax PIT filers left New York state in 2020 according to State Comptroller Thomas P DiNapoli The COVID19 pandemic caused a significant shift in taxpayer movement with net outmigration quadrupling in 2020 compare
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-taxpayers-moving-out-state-spiked-2020-led-those-leaving-nycOpinion 88-42
… (County Law, §369; Village of Charlotte v Keon , 207 NY 364, 100 NE 1116; see generally, 20 Am Jur2d, …
https://www.osc.ny.gov/legal-opinions/opinion-88-42Opinion 91-25
… or statutory amendments that bear on the issues discussed in the opinion. FIRE PROTECTION AND PREVENTION -- Disability … to salary increments or steps based on longevity and to holiday pay); (employment restrictions) GENERAL MUNICIPAL … v Lupton , 282 App Div 1008, 125 NYS2d 672, affd 307 NY 770; Drahos v Village of Johnson City , 80 AD2d 106, 438 …
https://www.osc.ny.gov/legal-opinions/opinion-91-25NYS Payroll Online Customer Satisfaction Survey
… payroll information, contact your agency coordinator . For technical issues, see our Troubleshooting Guide or …
https://www.osc.ny.gov/state-agencies/payroll/nyspo/survey