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Opinion 99-3
… (Exempt Volunteer Firemen's Benevolent Association (use of tax moneys to make nominal contribution to designated … that is authorized to use foreign fire insurance tax moneys for the care and relief of disabled or indigent … of the firefighter. You ask whether foreign fire insurance tax moneys may be expended by a volunteer firefighters' …
https://www.osc.ny.gov/legal-opinions/opinion-99-3Comptroller DiNapoli and A.G. Schneiderman Announce Felony Conviction of Woman Who Stole over $290,000 in Deceased Mother's Benefits from the Buffalo Firemen's Pension Fund
… by stealing $291,070 in pension checks in her mother's name from the city of Buffalo's Firemen's Pension Fund," said … Fund is administered by the city of Buffalo and is not part of the New York State and Local Retirement System. Lola … so that it appeared someone older had signed the form. As part of her plea today to Grand Larceny in the Third Degree, …
https://www.osc.ny.gov/press/releases/2017/04/comptroller-dinapoli-and-ag-schneiderman-announce-felony-conviction-woman-who-stole-over-290000Town of Lorraine – Town Supervisor's Records and Reports (2025M-47)
… complete report – pdf] Audit Objective Did the Town of Lorraine (Town) Supervisor (Supervisor) maintain complete, …
https://www.osc.ny.gov/local-government/audits/town/2025/08/08/town-lorraine-town-supervisors-records-and-reports-2025m-47DiNapoli Releases Annual IDA Report
… and New Yorkers should be mindful about weighing the benefits these projects bring to their communities against their cost. My office reports the numbers on local IDAs to help increase … active IDA projects would create an estimated 213,887 jobs during their lifespan, with a median salary of $42,000. …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-annual-ida-reportState Ends 2015-16 Fiscal Year with Strong Cash Position Largely From Temporary Resources
… short of expectations. PIT collections rose $3.3 billion, or 7.7 percent, from the previous year, to more than $47 … increase in PIT collections in April 2015 of $1.4 billion, or 25.5 percent above April 2014, as a result of strong … also finds: Sales and use taxes increased by 2.8 percent, or $367.7 million, over SFY 2014-15. Sales tax collections …
https://www.osc.ny.gov/press/releases/2016/05/state-ends-2015-16-fiscal-year-strong-cash-position-largely-temporary-resourcesDiNapoli: Surge in Tourism Bolsters NYC Hotel Industry
… The number of hotel rooms in New York City increased by 48 percent between … issued today by State Comptroller Thomas P. DiNapoli. "The hotel industry is flourishing. A record number of tourists … long-term prospects remain strong." With more than 210,000 hotel rooms, New York is the fourth-largest hotel market of …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-surge-tourism-bolsters-nyc-hotel-industryState Comptroller DiNapoli Releases Municipal & School Audits
… Board of Cooperative Educational Services (BOCES) – Electricity Contract Monitoring and Billing (Dutchess County) BOCES officials did not monitor electricity rates to ensure they were at the lowest possible cost or ensure that invoices for electricity usage were accurate. Had officials monitored the …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli: Overtime Costs at State Agencies Reached All-Time High in 2021
… 10% at 10 major agencies. “As state government grappled with the impacts of the pandemic, overtime costs set a new … state’s overtime in 2021 came from the Office for People with Developmental Disabilities (OPWDD), the Department of … ten-year period, attrition grew and peaked during 2018, with 14,142 people leaving the state workforce. Attrition …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-overtime-costs-state-agencies-reached-all-time-high-2021Cortland County – Public Water Supplies (2016M-318)
… the County’s oversight of public water supplies (PWS) for the period January 1, 2015 through May 13, 2016. … is located in the southern tier of New York State and has a population of approximately 48,500. The County is governed … of violations (NOV) to PWS in three of 13 instances when operators failed to comply with regulations. …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/cortland-county-public-water-supplies-2016m-318Gardiner Fire District – Length of Service Award Program (2013M-265)
Gardiner Fire District Length of Service Award Program 2013M265
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/gardiner-fire-district-length-service-award-program-2013m-265Village of Owego - Board Oversight and Financial Operations (2018M-101)
… internal controls to safeguard money in the custody of the Clerk-Treasurer’s office. Key Findings The Board was … complete financial reports each month. Further, the value of these reports was greatly diminished because accounting … were inaccurate and not prepared for all accounts. Because of ineffective recordkeeping, the certified public accounting …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101Town of Avoca – Financial Management and Town Clerk Operations (2017M-131)
Town of Avoca Financial Management and Town Clerk Operations 2017M131
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131Mechanicville City School District – Financial Condition (2017M-93)
… Purpose of Audit The purpose of our audit was to determine whether the Board effectively managed the … a total of $2.5 million in fund balance that was not used to finance operations. The Board and District officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/mechanicville-city-school-district-financial-condition-2017m-93Special Accidental Death Benefit – New Career Plan
https://www.osc.ny.gov/retirement/publications/1515/special-accidental-death-benefitAnnual Financial Report Filing Deadlines
… certain municipalities resulting from the 2020 US Census population data. Changes in due dates are effective beginning … by the CFO in the Annual Financial Reporting application or in a letter signed by the CFO and emailed to … Data Management Unit, 110 State Street 12-8-C, Albany NY 12236. …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report-filing-deadlinesSeized Assets Program (Follow-Up)
… 2013-S-46 ). Background The mission of the New York State Division of State Police (Division) is to serve, protect, and defend the people of New … proceeds of a criminal activity. As of October 2017, the Division was tracking 3,193 pending seized assets valued at …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/seized-assets-program-followSouthern Tier East Regional Planning Development Board – Board Oversight (2017M-165)
… Tier East Regional Planning Development Board was created in 1975 by an inter-municipal agreement between eight … were followed. The former Director hired an employee in violation of Broome County Civil Service (BCCS) …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/southern-tier-east-regional-planning-development-board-board-oversight-2017m-165Salamanca City School District – Financial Management and Payroll (2017M-138)
… management practices and employee compensation payments for the period July 1, 2013 through May 19, 2017. Background … with approximately 1,300 students. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $29.6 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138State Agencies Bulletin No. 1754
… Purpose To notify agencies of the PayServ changes required as a … OSC Actions OSC will update the Deduction table in PayServ to remove agency update for the above referenced General … by NYSLRS NYSLRS Actions Submit a weekly input file to start, stop, and change NYSLRS General Deductions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1754-payserv-changes-agency-update-ability-new-york-state-and-localHauppauge Fire District – Mandatory Training and Procurement (2014M-375)
… purpose of our audit was to assess Board compliance with training requirements and to review internal controls over … 1, 2013 through April 30, 2014. Background The Hauppauge Fire District is a district corporation of the State, … which is governed by an elected five-member Board of Fire Commissioners, serves approximately 15,000 residents. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/hauppauge-fire-district-mandatory-training-and-procurement-2014m-375