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Opinion 96-18
… referendum on becoming a city) REFERENDUM -- Advisory (village becoming a city) VILLAGE LAW, §§1-102, 4-412, 9-912: Absent an act of the … Anthony Cerreto, Esq.,Village Attorney Village of Port Chester … Whether a village may conduct an advisory …
https://www.osc.ny.gov/legal-opinions/opinion-96-18Comptroller DiNapoli Statement on Earth Day 2015
… the environment, but for strengthening the economy. Environmental protections go hand in hand with smart, … spreadsheet we must find creative ways to lighten our environmental impact that help raise the bottom line.” As … taken a leading investor role in seeking better corporate environmental practices. He has consistently engaged major …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-statement-earth-day-2015DiNapoli: Local Sales Tax Collections Up Over 12% in Second Quarter of 2022
… state totaled more than $5.5 billion in the second quarter of 2022 (April-June), an increase of 12.2% or nearly $604 million compared to the same quarter … along with a possible return to more typical growth rates after the dips and rebounds caused by the COVID …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-local-sales-tax-collections-over-12-second-quarter-2022New NY Broadband Program
… Development (ESD) has effectively monitored and managed the New NY Broadband Program and whether the Program has achieved its …
https://www.osc.ny.gov/state-agencies/audits/2022/07/01/new-ny-broadband-programState Comptroller DiNapoli Releases Municipal Audits
… As a result, it levied more taxes than necessary to sustain operations. The board also did not adopt budgets … and water district were excessive, ranging from 89 percent to 536 percent of actual expenditures. The board did not … 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 … benefits by failing to report his return to work in the public sector to the New York State and Local Police and Fire … public sector employment before their pension benefits are cut off for that year. According to the allegations …
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
… tax revenue annually, given the state of the commercial real estate market and potential tax appeals. Wall Street … months. Stronger than projected revenues and actions taken this year will allow the city to generate a projected surplus … the plan begins to address more than $1.4 billion in risks my office has raised, including Fair Fares, charter school …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-new-york-city-budget-financial-planDiNapoli 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 a timely fashion. If not, the money could eventually get turned over to the Office of Unclaimed Funds. In the last seven years, …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsPurchasing and Procurement Practices (Follow-Up)
… Objective To assess the extent of implementation of the eight recommendations included in our initial audit … and Saratoga Race Course. In September 2008, upon renewal of its exclusive Franchise Agreement (Agreement), NYRA …
https://www.osc.ny.gov/state-agencies/audits/2024/01/18/purchasing-and-procurement-practices-followExecutive Order 111 – Requirements to Purchase Renewable Energy Summary of Implementation of Recommendations at 15 Audited Entities (Follow-Up)
… Purpose To assess the extent of implementation, as of January 10, 2013, of the 57 recommendations included in our series of 15 audits …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/executive-order-111-requirements-purchase-renewable-energy-summary-implementationDiNapoli: 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%) … counties that had decreases in first-half collections, St. Lawrence saw the steepest decline at -5.7%, followed by …
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-yearVolunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… The Volunteer Firemen’s Benevolent Association of North Tonawanda is located in the City of North Tonawanda and was established in 1903 by …
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)
… disbursement activities of the Department and its Drill Team. Department officials do not audit the accounts of the Treasurer and the Drill Team’s chief financial officer. Neither the Board nor the … and other financial records, including those of the Drill Team. Ensure that an annual audit of the Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesAwarding and Oversight of Statewide Interoperable Communications Grants (Follow-Up)
… awards to ensure grant funds were allocated and spent for intended purposes. The audit covered the period April 1, … found the Division was generally meeting its obligations for ensuring that grant funds were appropriately allocated. …
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)
… Purpose To determine the extent of implementation of the two … accounts that were not on the list. These findings point to weaknesses in the monitoring of bank accounts, which …
https://www.osc.ny.gov/state-agencies/audits/2017/11/29/medgar-evers-college-controls-over-bank-accounts-followDepartment of Labor Examination of Unemployment Insurance Benefit Payments January 1, 2017 – December 31, 2017
… approved by the Department during the period January 1, 2017 through December 31, 2017. We also used data … Findings We identified 2,956 overpayments totaling nearly $1.1 million and 902 underpayments totaling more than $98,000. Based on the …
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
… The New York State Court of Appeals has determined that retirement benefits may be … Participant (NYSLRS member) and their ex-spouse when the marriage ends. Retirement benefits could be affected in any … a legal document issued by the same court that issued the judgment of divorce. A DRO gives NYSLRS specific instructions …
https://www.osc.ny.gov/retirement/members/divorce/overviewHelping Hands School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Helping Hands School (Helping Hands) on its Consolidated Fiscal Report … costs reported on Helping Hands’ CFR and to Helping Hands’ tuition reimbursement rates, as appropriate. To Helping …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/helping-hands-school-compliance-reimbursable-cost-manualAdministration 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) …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/administration-fellowship-leaves-followConnetquot Public Library – Cash Disbursements (2017M-125)
… cash account to the lowest practical amount. Ensure that POs are prepared and approved in advance of any purchase and limit the use of confirming POs to emergency situations. … Connetquot Public Library Cash …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125