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State Agencies Bulletin No. 1194
… Local and Social Security/Medicare taxes will be withheld. While OSC cannot withhold taxes for inactive employees, OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1194-reporting-taxable-value-personal-use-employer-provided-vehicles-andDiNapoli: State Health Department Oversight of Lead Service Line Replacement Program Needs Improvement
… An audit released today by State Comptroller Thomas P. DiNapoli found a lack of … and guidance from the Department of Health (DOH) for a state program intended to help municipalities replace lead … An audit released today by State Comptroller Thomas P DiNapoli found a lack of …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-state-health-department-oversight-lead-service-line-replacement-program-needs-improvementImplementation of Train Service to Grand Central Madison
… tunnel between Manhattan and Queens began in 2007. Shuttle service to GCM, part of the ESA project, began on … increases in branch service. The remaining 118 trains were shuttle trains to Brooklyn and did not provide additional …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/implementation-train-service-grand-central-madisonDiNapoli: Construction Jobs in NYC Not Fully Recovered From Pandemic Amid Lower Demand for Nonresidential Projects
… by State Comptroller Thomas P. DiNapoli. “Spending on residential construction has rebounded since the pandemic, … by 2.6% ($572 million) in 2024 as demand remains low. Residential construction spending fully recovered from the … housing and rising inflation. The NYBC, however, estimated residential spending dropped by 16% in 2024, partly due to …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-construction-jobs-nyc-not-fully-recovered-pandemic-amid-lower-demand-nonresidential-projectsOpinion 89-52
… and instructors to stimulate the improvement of training courses and the provision of courses in a manner which encourages participation. Such … activities. December 15, 1989 Mr. Dominic Mazza, County Administrator Livingston County …
https://www.osc.ny.gov/legal-opinions/opinion-89-52Opinion 96-22
… on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund (transfer of moneys to contingency and … GENERAL MUNICIPAL LAW, §6-c(9), (9-a): Moneys in a capital reserve fund may not be transferred to a contingency … fund. Following the abandonment of the purpose for which a capital reserve fund has been established, the unexpended …
https://www.osc.ny.gov/legal-opinions/opinion-96-22State Comptroller DiNapoli Releases Municipal and School Audits
… the deficits in the water and wastewater funds. The 2026 budget includes a proposed tax levy increase of $198,675 … also did not adopt a written fund balance policy until Feb. 11, 2025, after the State Comptroller’s audit notification, …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsOpinion 94-25
… of firefighting service under a service award program for attendance at "meetings" of an emergency rescue and first aid … of firefighting service under a service award program for attendance at "meetings" of groups formed within a fire … of firefighting service under a service award program for attendance at meetings of groups formed within a fire …
https://www.osc.ny.gov/legal-opinions/opinion-94-25Opinion 91-47
… contention "that such undue influence was exercised on the decedent as to have vitiated the execution of the entire … SCPA 709, which provides that any person interested in a decedent's estate may file objections to the grant of letters …
https://www.osc.ny.gov/legal-opinions/opinion-91-47DiNapoli: Finger Lakes Regional Economy Bolstered By Key Industries
… of New York’s Finger Lakes region has been bolstered by recent growth in the technology, health care, agriculture … tourism industries, according to a report released today by New York State Comptroller DiNapoli. "As the economy of … that our region’s economic engine is dependent on. By helping to support an economic climate that allows private …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-finger-lakes-regional-economy-bolstered-key-industriesState Agencies Bulletin No. 1098
… Local and Social Security/Medicare taxes will be withheld. While OSC cannot withhold taxes for inactive employees, OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1098-reporting-taxable-value-personal-use-employer-provided-vehicles-andOpinion 2000-2
… of moneys to promote performing arts and cultural development for its residents by providing directly, or by … as you have indicated, provides that, to promote cultural development, a town board "may appropriate and expend funds … Law, §4-412[1]). We believe that promotion of cultural development in a manner co-extensive to that authorized for …
https://www.osc.ny.gov/legal-opinions/opinion-2000-2Opinion 99-6
Whether a school district may issue revenue anticipation notes in anticipation of the receipt of payments in lieu of taxes from a public authority
https://www.osc.ny.gov/legal-opinions/opinion-99-6Opinion 99-2
… work in connection with the construction of a town salt storage shed. Purchases of materials and supplies for the … bidding requirements for the construction of a town salt storage shed. You ask whether it would be a violation of … advertisement for sealed bids. Construction of a salt storage shed clearly would constitute public work for …
https://www.osc.ny.gov/legal-opinions/opinion-99-2Treasurer of Mahopac Volunteer Fire Department Charged With Embezzling More Than $5.7 Million and Failing To Report The Income To The IRS
… that this individual took millions of dollars meant to support the community’s fire department, and instead used it … he received of $175,000 but sold K’Bam to an automobile dealer for the $136,850 he owed on a loan secured by K’Bam. The dealer is now offering K’Bam for sale for $260,000. KLEIN, …
https://www.osc.ny.gov/press/releases/2016/06/treasurer-mahopac-volunteer-fire-department-charged-embezzling-more-57-million-and-failing-reportDiNapoli Releases Analysis of 2023-24 Enacted State Budget
… The $229 billion Enacted Budget for State Fiscal Year (SFY) 2023-24 includes new recurring spending for schools, mental health services, and health care, as well as resources for the Metropolitan Transportation Authority (MTA) and for … The $229 billion Enacted Budget for State Fiscal Year SFY 202324 includes new recurring …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-releases-analysis-2023-24-enacted-state-budgetState Comptroller DiNapoli Releases Audits
… that despite the scarcity of affordable housing, vacant apartments were generally not filled within the 120-day time frame, with 1,286 apartments taking, on average, 222 days to fill, including … vacant for a year or longer. Protracted delays in filling apartments cost the developments about $9.1 million in …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-auditsDiNapoli: NYC Office Market Will Take Years to Recover From Pandemic
… pandemic wiped out years of growth in New York City’s office sector, erasing nearly $28.6 billion in market value … districts in the world. Demand for space led citywide office sector property values to more than double in the … DiNapoli said. “When the pandemic hit, companies shifted office workers to remote work, rents fell, and vacancies …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-nyc-office-market-will-take-years-recover-pandemicSelected Aspects of Supporting Small Businesses
To determine whether the New York City Department of Small Business Services properly administered the Employee Retention Grant program We also examined whether SBS implemented the recommendations in the Small Business First Report
https://www.osc.ny.gov/state-agencies/audits/2022/10/20/selected-aspects-supporting-small-businessesDiNapoli: Thousands of Young Children With Disabilities Not Receiving Early Intervention Services
… (EI) Program are vital for infants and toddlers with disabilities, but an audit released today by New York … barriers to care. “Failure to provide babies and toddlers with early intervention services misses a critical window of … delayed and how access can be improved.” DOH is tasked with developing a system that ensures children are …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-thousands-young-children-disabilities-not-receiving-early-intervention-services