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DiNapoli: Fairport Audits Reveal Unauthorized Practices for Economic Development Agencies
… accounts, and combined and inaccurate accounting records for the FIDA, the FURA and the Village of Fairport Local … 2014. FIDA also improperly gifted $143,000 to the FLDC for the completion of a project. FIDA granted two additional … contribution to the village in 2014 but had no basis for the budgeted amount or contract stipulating services to …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-fairport-audits-reveal-unauthorized-practices-economic-development-agenciesChild Care Stabilization Grants
… put a spotlight on the critical role child care plays in supporting children, families, businesses, and the economy … is largely underpaid for skilled and valuable work. In response to the urgent need in the child care sector, the American Rescue Plan Act (ARPA) …
https://www.osc.ny.gov/state-agencies/audits/2024/11/07/child-care-stabilization-grantsDiNapoli: NYC Transit Should Improve Response to Safety-Related Defects
… The Metropolitan Transportation Authority (MTA)'s New York City Transit is taking too long to correct … stations in Brooklyn, the Bronx, Manhattan and Queens. The MTA classifies safety defects in five categories. Most … and security, and are revenue-related. According to the MTA, priority "A" defects must be made safe or repaired …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-nyc-transit-should-improve-response-safety-related-defectsDiNapoli: New York State Pension Fund Helping Build a Lower Carbon Future
… As a result of the agreements, the Fund, which owns shares in each company with respective values of $5.9 and $3 … Energy (29%), Westar Energy (28%) and DTE Energy (27.5%). In response to another shareholder proposal filed by … . The IPCC has estimated that a 55 percent reduction in global GHG emissions is needed by 2050 to stabilize global …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-new-york-state-pension-fund-helping-build-lower-carbon-futureState Agencies Bulletin No. 2379
… Assistance program is excluded from taxable wages. Amounts in excess of $5,250 must be reported and are subject to … educational assistance paid after July 2025 will be paid in PayServ with earn code TRT. This code will increase the … is considered the taxable amount and must be reported in PayServ. To report the taxable amount through Time Entry, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2379-educational-assistance-benefits-2025As Racial Homeownership Disparities Persist, State's Mortgage Agency Increases Lending to Minority and Low-Income Borrowers
… communities, increasing its share of loans provided to low-income and minority borrowers over the last 10 years. … rates and 39 points higher than Latino rates, according to a report by State Comptroller Thomas P. DiNapoli. … generational wealth, but many New Yorkers face barriers to buying a home,” DiNapoli said. “New York offers several …
https://www.osc.ny.gov/press/releases/2025/06/racial-homeownership-disparities-persist-states-mortgage-agency-increases-lending-minority-and-lowState Comptroller DiNapoli and Department of Financial Services Superintendent Harris Designate New Banking Development District Branch To Support Community Banking in Red Hook
… Red Hook lacked a single bank branch, forcing working families to waste thousands of dollars on expensive ATM and … the financial future of Red Hook. This is about providing families and small businesses with the resources they need to … to this community and provide the support that many families and small businesses need to grow, succeed, and …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-and-department-financial-services-superintendent-harris-designate-newState Agencies Bulletin No. 845
… To provide guidelines and procedures for determining if a worker should be treated as an independent contractor or as … of each agency’s internal procedures for making worker status determinations. Attachment A IRS guidelines for … be used in conjunction with Attachments A and C to make a worker status determination. This worksheet may be used “as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/845-agency-compliance-internal-revenue-service-irs-policy-regarding-workerOpinion 92-25
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE COMMISSIONERS -- Powers and Duties (riding on fire vehicles during emergency calls) TOWN LAW, §§176(11), … who is not a member of the fire department, to ride on fire vehicles during emergency calls, so long as the …
https://www.osc.ny.gov/legal-opinions/opinion-92-25Great Neck Park District – Capital Assets (2025M-27)
… [read complete report – pdf] Audit Objective Did Great Neck Park District (District) officials properly record and … 1, 2023 – August 31, 2024 Understanding the Audit Area A park district’s (district’s) capital assets represent a … distribute the procedures to the Board, Superintendent or park supervisors. As a result, the park supervisors tracked …
https://www.osc.ny.gov/local-government/audits/district/2025/12/12/great-neck-park-district-capital-assets-2025m-27Opinion 2002-13
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (funding fire department … expenses of fire departments' annual fund-raising drive) INSURANCE LAW §§9104, 9105: Unless otherwise provided by … fire department may determine to use foreign fire insurance tax monies to make reasonable expenditures to fund …
https://www.osc.ny.gov/legal-opinions/opinion-2002-13State Comptroller DiNapoli Releases Municipal Audits
… , Warren County and the West Albany Fire District. "In today's fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … implementing procedures to ensure that establishments are paying the correct amounts. Auditors identified 16 lodging …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: NYC Immigrant Workforce Below 2015 Peak
… of its total labor force, more than double the national share of 18.6%. “New York City’s labor market and economy … last year. Compared to the city, the U.S. has a lower share of immigrant workers in these industries and others … as health care and social assistance and accommodation and food services. Still, foreign-born workers contributed nearly …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-nyc-immigrant-workforce-below-2015-peakDiNapoli Finds State Needs to Do More to Address Nursing Home Pandemic Issues
… The state Department of Health (DOH) has made limited progress in addressing the widespread failures identified in a March 2022 audit of the state’s response to the COVID-19 outbreak in nursing … accurate information systems, and an established system of proactive infection control for facilities prior to the …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-finds-state-needs-do-more-address-nursing-home-pandemic-issuesState Comptroller DiNapoli Releases Municipal & School Audits
… not approve. City of Amsterdam – Recreation Department (Montgomery County) The recreation director maintained limited … For example: the total projected fees for the six-week summer camp program were $12,014; however, only $5,213 was …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… The former clerk-treasurer did not make cash deposits in a timely manner or properly record her leave usage. In addition, she earned and used leave that she was not … adequate capital planning, BOCES officials are limited in their ability to set long-term priorities. As a result, …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli: Employment Services System for New Yorkers with Disabilities Is Underutilized
… New York state is failing to promote and increase use of a key system … and outcomes for people with disabilities. It is disappointing that this system is underutilized by state agencies and employment service … New York state is failing to promote and increase use of a key system …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-employment-services-system-new-yorkers-disabilities-underutilizedDiNapoli: Temporary Federal Spending Drives Up NY’s National Ranking in States’ Balance of Payments
… The surge in federal spending in response to the COVID-19 … significantly improved New York’s per capita ranking in the federal balance of payments from 49 th in 2019 to 30 … The surge in federal spending in response to the COVID19 pandemic …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-temporary-federal-spending-drives-nys-national-ranking-states-balance-paymentsDiNapoli: NYC Put Federal Funds to Work Quickly To Shore Up Budget and Drive Recovery
… New York City is using the federal funds it received in the wake of the COVID-19 pandemic to replace revenue losses and mitigate negative economic … New York City is using the federal funds it received in the wake of the COVID19 …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyc-put-federal-funds-work-quickly-shore-budget-and-drive-recoveryDiNapoli: NYC Retail Sector Battered by Pandemic
… to help these stores survive into next year and beyond.” In 2019, the city’s retail sector had 32,600 businesses that provided 344,600 jobs, paid $16 billion in total wages citywide, and contributed $55 billion in taxable sales to the city’s economy, according to …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-nyc-retail-sector-battered-pandemic