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Opinion 2024-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … TOWN LAW, § 198; VILLAGE LAW, § 11-1112. We are in receipt of the City of Troy’s (“City”) resolution no. 2024-127, … We are in receipt of the City of Troys City resolution no 2024127 adopted by …
https://www.osc.ny.gov/legal-opinions/opinion-2024-1Division of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account
… Objectives To determine whether residents of Mitchell-Lama developments supervised by Division of Housing and Community Renewal are provided safe and clean … This report solely addresses the existence and use of an unauthorized bank account by Sunnyside Manor’s …
https://www.osc.ny.gov/state-agencies/audits/2024/07/03/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellCOVID-19 Pandemic Small Business Recovery Grant Program
… goals or its impact on businesses. Therefore, there is limited assurance that the Program met its goals outside …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/covid-19-pandemic-small-business-recovery-grant-programDiNapoli: Former Erie County Deputy Clerk Arrested for Stealing More Than $200,000 From County
… that cash was deposited into McDougall’s personal bank account on several days the cash was not deposited into the county clerk’s bank account. Investigators determined over $200,000 of recorded cash receipts were not deposited into the clerk’s account. The investigation is ongoing as DiNapoli’s office …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-former-erie-county-deputy-clerk-arrested-stealing-more-200000-countyDiNapoli: Town of Altona Official Misused $23,500
… The former bookkeeper in the town of Altona in Clinton County altered cash receipts in order to embezzle $23,500 in public funds, according to an … The former bookkeeper in the town of Altona in Clinton County altered cash receipts in order to embezzle …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-town-altona-official-misused-23500Opinion 93-17
… cf . People v Kane , 43 App Div 472, 61 NYS 195 [ordinary signification of "expenditure" is "payment"]), we believe the …
https://www.osc.ny.gov/legal-opinions/opinion-93-17Small Businesses and the Economic Recovery: Work in Progress
… Reporting Negative Effect from COVID-19 Pandemic, New York vs. U.S., May 2020–October 2021 Source: U.S. Census Bureau, … Change in Monthly Average Business Applications, New York vs. U.S., 2006–2021 Source: U.S. Census Bureau, Business …
https://www.osc.ny.gov/reports/small-businesses-and-economic-recovery-work-progressDiNapoli: Executive Budget Reduces Out-Year Gaps, Diminishes Independent Oversight
… projected to rise by $1.4 billion, or 2.6 percent, in the coming year and by $4.2 billion through SFY 2020-21. DOB … reduce reported State Operating Funds expenditures in the coming year by more than $1.2 billion. Increases school aid … spent in SFY 2017-18. Projects spending on state economic development programs to rise by $82 million, or 3.3 percent, …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-executive-budget-reduces-out-year-gaps-diminishes-independent-oversightOpinion 89-54
… part of the general levy for town purposes (see 1986 Opns St Comp No. 86-45, p 74). Your inquiry does not indicate … Local Finance Law, §§11.00, 35.00; see also 1989 Opns St Comp No. 89-25, p 56; 1988 Opns St Comp No 88-62, p 123; 1988 Opns St Comp No. 88-58. p 117; …
https://www.osc.ny.gov/legal-opinions/opinion-89-54DiNapoli: Some Bright Spots for NYC Finances in FY21, but Long-Term Challenges Looming
… of any proposed tax increases remains uncertain, but care is needed to avoid slowing down the recovery. Report …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-some-bright-spots-nyc-finances-fy21-long-term-challenges-loomingDiNapoli: Paycheck Protection Program in NYC Stumbled, but Finding Footing
… New York City was the early epicenter of the COVID-19 pandemic outbreak, but many small businesses hit hardest were initially left out of the federal Paycheck Protection Program (PPP) because they … small businesses, but it has proven difficult for many of New York City’s mom-and-pop operations to navigate,” …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-paycheck-protection-program-nyc-stumbled-finding-footingXVI.3.E The Reporting Entity – XVI. Financial Reporting
… 2100 – Defining the Financial Reporting Entity Process and Document Preparation: BACKGROUND New York State is … entity due to the direct relationship between the agency and the State, and due to the high degree of their integration into the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3e-reporting-entityHenrietta Fire District – Financial Condition (2021M-27)
… The Board unnecessarily overrode the 2019 and 2020 tax cap. The 2021 tax cap override will likely be unnecessary because the 2021 …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27Forks Fire District #3 - Financial Planning (2018M-20)
Forks Fire District 3 Financial Planning 2018M20
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/11/forks-fire-district-3-financial-planning-2018m-20Omnibus Technical Corrections
… Program Legislative Session 2015-2016: Signed into law on September 29, 2016 as Chapter 337 of the laws of 2016 – …
https://www.osc.ny.gov/legislation/omnibus-technical-correctionsTown of Somerset – Budgeting for Sales Tax (2016M-419)
… Town of Somerset Budgeting for Sales Tax 2016M419 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-somerset-budgeting-sales-tax-2016m-419State Comptroller DiNapoli Releases School Audits
… Free School District . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter … unable to find a resolution establishing this reserve, and it is overfunded. The current balance in the unemployment … $830,000 for the 2015-16 budget, but the district projects it will not be needed. New Hartford Central School District – …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… during two of these years (2012-13 and 2013-14). However, when unused fund balance is added back, the district’s … detailed requirements or guidance for seeking competition when procuring professional services. District officials … corresponding regulations, they do not require competition when procuring professional services. Therefore, the policy …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-auditsFormer Treasurer of Patterson Fire Department Sentenced to 33 Months in Prison for Embezzlement and Filing False Tax Returns
… of Investigation for partnering with my office on this case." On November 2, 2016, MELIN pled guilty to one count of … Office for its assistance in the investigation. This case is being handled by the Office's White Plains Division. …
https://www.osc.ny.gov/press/releases/2017/02/former-treasurer-patterson-fire-department-sentenced-33-months-prison-embezzlement-and-filing-falseDiNapoli Announces Interim CIO for the New York State Common Retirement Fund
… equities, fixed income, real estate and alternative instruments. Find out how your government money is spent at …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-announces-interim-cio-new-york-state-common-retirement-fund