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DiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… State Comptroller Thomas P. DiNapoli is urging New Yorkers to spend the gift cards they received this holiday season in … If not, the money could eventually get turned over to the Office of Unclaimed Funds. In the last seven years, the amount returned to DiNapoli’s office in unused gift cards has risen sharply …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsState Comptroller DiNapoli Releases Municipal Audits
… The board did not adopt formal fund balance, reserve and budgeting policies, along with multiyear financial and … county officials’ projections in response to the potential impact of the COVID-19 pandemic. The county’s proposed budget includes a tax levy of $146,052,165. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-1Newburgh Fire Chief Charged in White Plains Federal Court with Fraudulently Obtaining Retirement Benefits
… of New York, and Diego Rodriguez, the Assistant Director-in-Charge of the New York Field Office of the Federal Bureau … him with fraudulently obtaining approximately $95,000 in pension benefits by failing to report his return to work in the public sector to the New York State and Local Police …
https://www.osc.ny.gov/press/releases/2016/01/newburgh-fire-chief-charged-white-plains-federal-court-fraudulently-obtaining-retirement-benefitsState Comptroller DiNapoli Statement on New York City Budget & Financial Plan
… put forward his first budget proposal as New York City is still rebounding from the pandemic and is facing an uneven … some good fortune and more proactive planning, but it can do more to prepare for ongoing uncertainty and boost its … weeks.” Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-new-york-city-budget-financial-planDiNapoli: Local Sales Tax Collections Up Over 12% in Second Quarter of 2022
… Local sales tax collections in New York state totaled more than $5.5 billion in the second quarter of 2022 (April-June), an increase of … continue to show positive results, but the lower growth in June bears watching,” DiNapoli said. “The slowdown … Local sales tax collections in New York state totaled more than $55 billion in the second …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-local-sales-tax-collections-over-12-second-quarter-2022DiNapoli: Local Sales Tax Collections Total $11.9 Billion in First Half of 2025, Up 3.7% Over Prior Year
… tax collections totaled $11.9 billion in the first half of 2025, an increase of 3.7% ($423 million) compared to the same … growth in collections during the first half of 2025 almost doubled that for the same period last year (1.9%) … experienced stronger growth in the first half of 2025, future revenues may become less predictable as local …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-local-sales-tax-collections-total-11-point-9-billion-first-half-2025-3-point-7-percent-over-prior-yearOpinion 2001-9
… contracts between the county and either a local chamber of commerce or an empire zone corporation, if he serves, in a … power to audit bills or claims under the contracts (see, e.g., County Law §§215, 224, 369, 600). An exception under … self-interest, partiality or economic impropriety (see, e.g., Zagoreos v Conklin , 109 AD2d 281, 491 NYS2d 358; …
https://www.osc.ny.gov/legal-opinions/opinion-2001-9DiNapoli Releases Lower Manhattan Economic Snapshot
… The terror attacks on September 11, 2001 killed 2,753 people in Lower Manhattan, … Margaret S. Chin, former chair of the Council’s Committee on Lower Manhattan Redevelopment. “As this report shows, we … just like our residential and commercial neighbors. On behalf of our almost 13,000 students, particularly the …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-releases-lower-manhattan-economic-snapshotOpinion 90-8
… city charter provisions governing the distribution and use of foreign fire insurance tax moneys remain operative … certain city charter provisions governing the distribution and use of foreign fire insurance tax moneys remain effective following the amendment of Insurance Law, §§9104 and 9105 by Chapter 293 of the Laws of 1988. Chapter 293, …
https://www.osc.ny.gov/legal-opinions/opinion-90-8Opinion 92-3
… CONFLICTS OF INTEREST -- Engineering Services (consulting engineer as creditor of planning board chairman) -- Interest … PUBLIC OFFICERS AND EMPLOYEES -- Ethics (consulting engineer as creditor of planning board chairman) ZONING AND … reasonably expected to influence him in the performance of official duties or was intended as a reward for official …
https://www.osc.ny.gov/legal-opinions/opinion-92-3Opinion 91-26
… however, the firm has recently hired the daughter of the president of the library board as a junior architect. You state that neither the board president nor his daughter has any ownership interest in the firm, that the board president's daughter is not a partner in the firm, and that …
https://www.osc.ny.gov/legal-opinions/opinion-91-26DiNapoli: One-in-Four Homeless Shelter Clients with Serious Mental Health Issues Were Not Placed in a Mental Health Shelter
… screening scores (e.g., mental health, substance abuse, alcohol abuse) and medical diagnosis. Of these, auditors … services. Out of the 1,061 clients identified as having alcohol or substance abuse issues, 90% (956 of 1,061) were … abuse shelter. In one case, a client assessed with alcohol dependence had 60 separate drug- and alcohol-related …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-one-four-homeless-shelter-clients-serious-mental-health-issues-were-not-placed-mental-healthDepartment of Labor Examination of Unemployment Insurance Benefit Payments January 1, 2017 – December 31, 2017
… Purpose The objectives of our examination were to determine whether: (i) … Insurance (UI) benefit payments approved by the Department of Labor (Department) were appropriate; and (ii) the … current and prior year data analytics. Background As part of our Office’s audit of the Department’s UI program, we …
https://www.osc.ny.gov/state-agencies/audits/2018/11/19/department-labor-examination-unemployment-insurance-benefit-payments-january-1-2017Overview – Divorce and Your Benefits
… in any of the following ways: An ex-spouse may be entitled to a portion of the pension; A member may be required to name their ex-spouse as beneficiary of any pre-retirement … death benefit payable; A member may be required to name their ex-spouse as beneficiary of any post-retirement …
https://www.osc.ny.gov/retirement/members/divorce/overviewAwarding and Oversight of Statewide Interoperable Communications Grants (Follow-Up)
To determine the extent of implementation of the three recommendations included in our initial audit report Awarding and Oversight of Statewide Interoperable Communications Grants Report 2016S90
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/awarding-and-oversight-statewide-interoperable-communications-grants-followMedgar Evers College – Controls Over Bank Accounts (Follow-Up)
… did not have any of the required notification forms for these accounts. Additionally, our inquiry of banks located in the proximity of the college found an additional two accounts that were not on the list. These findings point to weaknesses in the monitoring of …
https://www.osc.ny.gov/state-agencies/audits/2017/11/29/medgar-evers-college-controls-over-bank-accounts-followVolunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… use and reporting of foreign fire insurance tax moneys for the period January 1, 2013 through April 28, 2014. … Secretary and Treasurer from the members of the Board. For fiscal year 2013, the Association received $65,878 in …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-taxCopenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… with the Village of Copenhagen and the Towns of Denmark, Champion, Harrisburg and Pinckney to provide fire protection …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesSagaponack Common School District - Fund Balance Management (2018M-53)
… Recommendations Use surplus funds as a financing source for funding one-time expenditures, funding needed reserves or … property taxes. Adopt policies and implement plans for how fund balance should be managed and used. Adopt annual …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53Administration of Fellowship Leaves (Follow-Up)
… included in our initial audit report, Administration of Fellowship Leaves (Report 2011-S-20). Background Our initial … audit report, issued October 9, 2013, examined whether the fellowship leaves granted City University of New York (CUNY) … requirements. We found that although most of the fellowship recipients we reviewed complied with CUNY policy, …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/administration-fellowship-leaves-follow