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Purchasing 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-follow

DiNapoli: 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-100k

Privacy 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-data

Henrietta 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-proceeds

Understanding 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-membership

Opinion 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-99-15

DiNapoli: 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-challenge

Opinion 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-95-11

DiNapoli: 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-nyc

Opinion 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-88-42

Opinion 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-91-25

NYS 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

State Agencies Bulletin No. 884

… prior to January 2, 2009. Affected Employees M/C employees in Negotiating Unit Codes 06, 13, 18, 40, 46, 52, 66, 79 and 96 who had elected to participate in the 2008 M/C Vacation Exchange program and separated from … maximum of 5. The system will automatically calculate the amount of the restored vacation accruals using the salary and …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/884-restoration-and-payment-managementconfidential-mc-vacation-credits

State Comptroller DiNapoli: $360M Needed to Repair Local Dams

… dams that are considered a high- or intermediate-hazard to public safety, according to a report issued today by New York … governments. There are a total of 5,352 functioning dams in the state, with 861 of those owned or co-owned by local … "The deadly and destructive consequences of flooding in New York are clear," said DiNapoli. "As with the impact of …

https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-360m-needed-repair-local-dams

State Comptroller DiNapoli Releases Audits

… New York State Comptroller Thomas P. DiNapoli announced today the … in the Department’s efforts to appropriately collect taxes and suggested recommendations for how the Department … nearly $160,000 in ineligible costs reported by CPN on its Consolidated Fiscal Reports. All My Children Day Care …

https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-audits

State Comptroller DiNapoli Releases Municipal Audits

… accurate, up-to-date or timely manner. The general fund balance was understated by $34,270 and the highway fund balance was understated by $60,948. Bank reconciliations were …

https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-audits

Debt – 2022 Financial Condition Report

… with State resources, directly or indirectly, to a public authority, bank trustee or other municipal issuer. … than 97 percent of State-Funded debt has been issued by public authorities without voter approval. In SFY 2020-21, …

https://www.osc.ny.gov/reports/finance/2022-fcr/debt

State Comptroller DiNapoli Releases Municipal Audits

… the following local government audits were issued. Village of Herkimer – Clerk-Treasurer’s Records and Reports (Herkimer … the board or file Annual Financial Reports with the Office of the State Comptroller, as required by law. The board did … the clerk-treasurers’ records, as required by law. Town of Ripley – Town Clerk Collections (Chautauqua County) The …

https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0