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DiNapoli: Better Monitoring of "Leandra’s Law" Enforcement Needed
… negative activities and generally worked with vehicle operators to help ensure compliance with the regulations, … notifications to the courts and district attorneys of operators with negative IID activity. Auditors examined cases …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-better-monitoring-leandras-law-enforcement-neededOpinion 92-40
… -- Powers and Duties (imposition of fees at county landfill) FEES -- Rates (authority to impose fees to produce revenue for general purposes) LANDFILL -- County (imposition of fees) -- Fees (authority to impose fees to produce revenue for general purposes) COUNTY LAW, §226-b: A county may …
https://www.osc.ny.gov/legal-opinions/opinion-92-40Retirement
… The New York State and Local Retirement System NYSLRS offers … services for the public members retirees and employers of New York State …
https://www.osc.ny.gov/retirementDiNapoli: Town of Alexander Clerk Arrested for Allegedly Stealing Nearly $3,000 of Taxpayer Funds
… our State Police members for intercepting this deceitful act and making sure this individual will no longer take … was opened. The investigation found that over the course of nearly four years, Tiede allegedly pocketed cash …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-town-alexander-clerk-arrested-allegedly-stealing-nearly-3000-taxpayer-fundsFormer Village of Candor Mayor Pleads Guilty to Stealing From the Village
… Martin, and our members. Public officials have a duty to act with integrity and transparency, and this case serves as … the village’s account in the amount of $19,302 over the course of six years. As part of his plea, he repaid the …
https://www.osc.ny.gov/press/releases/2025/01/former-village-candor-mayor-pleads-guilty-stealing-villageDiNapoli: Heroin, Opioid Overdose Death Rates Rose Faster in New York Than in Most States
… heroin and prescription opioid abuse reached record highs in New York state in 2014, according to a report issued today by State … Comptroller Thomas P. DiNapoli. The overdose death rates in New York increased faster over the preceding decade than … heroin and prescription opioid abuse reached record highs in New York state in 2014 according to a report issued today …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-heroin-opioid-overdose-death-rates-rose-faster-new-york-most-statesOpinion 93-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … respect to private source moneys held by the library. You state that the town supervisor is the custodian of the … for such moneys and shall produce all supporting books, records, receipts, warrants, vouchers and cancelled checks". …
https://www.osc.ny.gov/legal-opinions/opinion-93-15State Agencies Bulletin No. 1529
… the EmplName, and the type of request (e.g., Reissued Forms W-2, W-2c/Corrected W-2, SS/Med Refund Request Year, … mid-December to mid-February due to year end processing of Forms W-2s, 1099-MISC, Credit Letters, and 1042-S. After the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1529-general-tax-tipsRoosevelt Fire District – Financial Operations and Information Technology (2013M-112)
… 2012. Background The Roosevelt Fire District is located in the Town of Hempstead in Nassau County. The District is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/roosevelt-fire-district-financial-operations-and-information-technologyOpinion 98-13
… -- Town Building (use of to display historical material) -- Public Museum (establishment of by town) -- … of for visiting town building containing historical material) TOWNS -- Powers and Duties (establishment of public … museum); (use of town building to display historical material); (contract with museum registered by regents) ARTS …
https://www.osc.ny.gov/legal-opinions/opinion-98-13XVI.3.J Implementation of Accounting Standards – XVI. Financial Reporting
… Basic financial statements for the State of New York are prepared in … accounting principles (GAAP) for governments as prescribed by the Governmental Accounting Standards Board (GASB) which … reporting principles. From time to time, GASB will issue statements that prescribe accounting and financial reporting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3j-implementation-accounting-standardsComptroller DiNapoli and A.G. Schneiderman Announce Indictment of Former West Ghent Volunteer Fire Company Treasurer for Allegedly Embezzling Fire Company Money
… and we will not tolerate anyone who undermines their financial integrity." According to the Indictment and papers … Chief Antoine Karam and Chief Dominick Zarrella. Legal Analyst Sara Pogorzelski worked on the matter as well. The …
https://www.osc.ny.gov/press/releases/2017/04/comptroller-dinapoli-and-ag-schneiderman-announce-indictment-former-west-ghent-volunteer-fire-companyDiNapoli: As State Tax Check-Off Options Increase, Spending Lags for Most
… 24.9% of the total, followed by Breast Cancer Research and Education (8.9%) and Food Banks (7.9%). While the number of check-offs has … Of these, only the funds for Breast Cancer Research and Education and Alzheimer's Disease Support Services …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-state-tax-check-off-options-increase-spending-lags-mostOpinion 92-10
… the funds upon expiration of the required holding period. Article V of the Abandoned Property Law contains provisions … payable or distributable by a public corporation to a "resident" as the owner or former owner of a "security" is … such amounts are deemed abandoned property under article 5 of the Abandoned Property Law. Thus, a banking organization …
https://www.osc.ny.gov/legal-opinions/opinion-92-10Using Open Book New York
Join us for a demonstration of Open Book New York and learn how to access public municipal financial data for your own analysis. We will highlight the various reports available in Open Book New York and discuss potential uses of the data.
https://www.osc.ny.gov/files/local-government/academy/pdf/using-open-book-new-york-12-14-22.pdfNYC Health + Hospitals Check-Up: The Impact of COVID-19
NYC Health + Hospitals (H+H) is the largest municipal public health system in the country and New York City’s largest provider of care to Medicaid patients, mental health patients, and uninsured patients, serving more than 1 million New Yorkers within the five boroughs.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-9-2022.pdfOpinion 88-49
… -- Procedural Requirements (effect of failure to comply with) VILLAGE MAYOR -- Powers and Duties (authority to make … of Barber , 198 Misc 135, 100 NYS2d 668, affd 278 App Div 600, 101 NYS2d 924, 278 App Div 727; 103 NYS2d 661; Kingston Associates v La Guardia …
https://www.osc.ny.gov/legal-opinions/opinion-88-49Accuracy of Medicaid Eligibility Determined by NY State of Health (Follow-Up)
… ). About the Program NY State of Health (NYSOH) is the online health plan marketplace organized under the Department …
https://www.osc.ny.gov/state-agencies/audits/2022/09/30/accuracy-medicaid-eligibility-determined-ny-state-health-followLGAC - Archive of Prior Meetings
Archived notices and agendas of meetings held by the New York Local Government Assistance Corporation
https://www.osc.ny.gov/debt/lgac/archive-prior-meetingsTown of Cohocton – Procurement (2025M-13)
… vendors as possible. The Town purchased approximately $3.7 million in goods and services during the period of … 15 providers totaling approximately $540,000. Obtain the minimum number of quotes required by the Town’s procurement … for purchases totaling approximately $131,000. Obtain the minimum number of required quotes for credit card purchases …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13